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Spark Alc INC

Tax-deductible

Bradenton, FL501(c)(3)Since 2018EducationEIN 83-1356457

Spark ALC is a self-directed 501c3 non-profit private school in West Bradenton. We are an Agile Learning Center that provides an environment where learners take the lead in directing their own education using powerful tools for self-organization and intentional culture creation. Our students deeply engage with the world through their passions and strengths, and the learning environment embraces choice and freedom along with collaboration between peers, facilitators and the local community.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Run by 26 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $59K a year · 16% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 24% of spending
Top officer’s pay higher than 58% of similar orgs
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $172
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$9K
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 2 voting members
Fine: 1 of 2 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$470K
-8% vs prior year
Spent
$532K
To programs
96%
Net assets
$21K
By yearFY2021–FY2024
Revenue
$470K
FY2024▼ -8%
Revenue by fiscal year
FY2021$85K
FY2022$286K
FY2023$296K
FY2024$508K
FY2024$470K
Expenses
$532K
FY2024▲ +13%
Expenses by fiscal year
FY2021Not on file
FY2022$148K
FY2023$296K
FY2024$469K
FY2024$532K
Net assets
$21K
FY2024▼ -79%
Net assets by fiscal year
FY2021$31K
FY2022$152K
FY2023$152K
FY2024$103K
FY2024$21K

From the FY2024 Form 990 · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CSpark Alc INC
EINHdr · item D83-1356457
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFDec 2019
Year of formationHdr · item L2018
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CBradenton, FL
NTEE classificationIRS BMFEducation (B20)
WebsiteHdr · item Jsparkalc.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.96 Management & general $0.04
Program services96%$510K
Management & general4%$21K
Total functional expensesLn 25$532K

Finances

Money in and out, what it owns and owes

Spent on programs
96%
of spending reaches programs▼ -1% vs prior filing year
Months of spending covered by cash
0.5mo
months of spending covered by cash and easy-to-sell investments▼ -75% vs prior filing year
Surplus or deficit
-13%
as % of revenue, this year▼ -270% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$30K
FY2024▼ -72%
Total assets by fiscal year
FY2021Not on file
FY2022$152K
FY2023$287K
FY2024$108K
FY2024$30K
Total liabilities
$9K
FY2024▲ +63%
Total liabilities by fiscal year
FY2021Not on file
FY2022$0
FY2023$135K
FY2024$5K
FY2024$9K
Revenue less expensesPt I · Ln 19−$62K
Total assetsPt X · Ln 16$30K
Spent on programsPt IX · col B96%
Voting members of governing bodyPt I · Ln 32
Independent voting membersPt I · Ln 41

Balance Sheet

Part X · end of year
CashLn 1$22K
Total assetsLn 16$30K
Total liabilitiesLn 26$9K
Total net assetsLn 32$21K
Months of cash on handcomputed0.5

Statement of Revenue

Part VIII
Program service revenue99%$467K
Contributions & grants$2K
Investment income$8
Other revenue$113
Total revenueLn 12$470K

Money in detail

Form 990 · FY2024 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $22K · Operating expenses/yr $532K
0.5 months
Where the money goes
Program services
Program services $510K · Total expenses $532K
96%
Management & General
Management & general $21K · Total expenses $532K
4%
Fundraising
Fundraising $0 · Total expenses $532K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $775
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $2K · Total revenue $470K
0.5%
Government reliance
Government grants — · Total revenue $470K
—
Earned-income share
Program service revenue $467K · Total revenue $470K
99%
Investment reliance
Investment income $8 · Total revenue $470K
<0.01%
Program self-sufficiency
Program service revenue $467K · Total expenses $532K
88%
Growth & trend
Revenue change from last year
This year $470K · Prior year $508K
-8%
Revenue, average yearly change over 5 years
FY2020 $85K · FY2024 $470K
+54%
Net assets change over the year
End of year $21K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $470K · Expenses $532K
-13%
Debts compared to what it owns
Total liabilities — · Total assets $30K
—
Net assets compared to what it owns
Net assets $21K · Total assets $30K
71%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $30K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Dawn Leonard · Reported title President/Treasurer · Highest reported compensation $66K · Total expenses $532K
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $312K · Total expenses $532K
59%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on programs 96%——
Spent on management, % of spending 4%——
Revenue growth -8%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Dawn Leonard
President/Treasurer
$66,000Pt VII · Sec A
Erika Moyer
Secretary
$60,000Pt VII · Sec A
$0Pt VII · Sec A

Dawn Leonard’s $66K as President/Treasurer is at the 58th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024
Dawn Leonard$66,000$53,125
Erika Moyer$60,000—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
  • 2Voting board membersPt VI · Ln 1a
  • 1Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2Yes

Mission and programs

What it does.

Spark Alc INC is an education nonprofit based in Bradenton, FL, formed in 2018.

Provided by the organization

This section is blank until Spark Alc INC claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $510K of program spending, described in the organization's own filed words · FY2024.
01

Spark ALC Inc. is a self-directed Experiential Learning private school located in West Bradenton Florida.

$510Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Amazonsmile FoundationFY2023$172
Total grants receivedfrom 1 funder$172

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 $508K$469K+72% 990 PDF
FY2023 $296K$296K+4% 990 PDF
FY2022 $286K$148K+237% 990 PDF
FY2021 $85K— 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2024

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $469,733 across 7 lines filed
VIII-1c Fundraising events$974
VIII-1f All other contributions, gifts and grants$1,350
VIII-1h Total contributions, gifts and grants$2,324
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$467,288
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$8
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $113 · Unrelated business $0 · Excluded from tax $0$113
VIII-12 Total revenueRelated to mission $467,409 · Unrelated business $0 · Excluded from tax $0$469,733
Part IX · Statement of functional expenses $531,737 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $126,000 · Management $0 · Fundraising $0$126,000
IX-7 Other salaries and wagesPrograms $144,043 · Management $0 · Fundraising $0$144,043
IX-10 Payroll taxesPrograms $41,840 · Management $0 · Fundraising $0$41,840
IX-11b Legal feesPrograms $0 · Management $3,473 · Fundraising $0$3,473
IX-11c Accounting feesPrograms $0 · Management $10,663 · Fundraising $0$10,663
IX-12 Advertising and promotionPrograms $0 · Management $620 · Fundraising $0$620
IX-13 Office expensesPrograms $3,782 · Management $0 · Fundraising $0$3,782
IX-14 Information technologyPrograms $3,531 · Management $0 · Fundraising $0$3,531
IX-16 OccupancyPrograms $35,124 · Management $0 · Fundraising $0$35,124
IX-20 InterestPrograms $0 · Management $1,402 · Fundraising $0$1,402
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $3,840 · Fundraising $0$3,840
IX-23 InsurancePrograms $8,559 · Management $0 · Fundraising $0$8,559
IX-24 Other expenses (24a–d)Programs $144,875 · Management $0 · Fundraising $0$144,875
IX-24e All other expensesPrograms $2,564 · Management $1,421 · Fundraising $0$3,985
IX-25 Total functional expensesPrograms $510,318 · Management $21,419 · Fundraising $0$531,737
Part X · Balance sheet $30,219 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $37,473$14,222
X-2 Savings and temporary cash investmentsStart of year $41,545$8,053
X-10c Land, buildings and equipment, netStart of year $9,600$5,760
X-15 Other assetsStart of year $0$2,184
X-16 Total assetsStart of year $108,059$30,219
X-25 Other liabilitiesStart of year $5,411$8,823
X-26 Total liabilitiesStart of year $5,411$8,823
X-32 Total net assets or fund balancesStart of year $102,648$21,396
X-33 Total liabilities and net assetsStart of year $108,059$30,219
Part XI · Reconciliation of net assets $21,396 net assets at year end
XI-1 Total revenue$469,733
XI-2 Total expenses$531,737
XI-3 Revenue less expenses−$62,004
XI-4 Net assets at start of year$102,648
XI-8 Prior period adjustments−$19,248
XI-10 Net assets at end of year$21,396

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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