Spark Alc INC

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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.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-1356457) · Dispute this line
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

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $29K a year · 7% of revenue · last 4 filings
A surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
96%
of spending
96% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 24% of spending
Pay to officers and key staff is 24% of spending.
Part VII, Section A
0.5 mo
of spending, in cash
0.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $172
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$9K
29% of total assets
Liabilities are 29% of assets.
Pt X · Ln 26
Independent board members
1
of 2 voting members
1 of 2 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$470K
-8% vs prior year
Spent
$532K
To programs
96%
Net assets
$21K
By yearFY2021–FY2025
Revenue
$470K
FY2025▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2021$85K
FY2022$286K
FY2023$296K
FY2024$508K
FY2025$470K
Expenses
$532K
FY2025▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$148K
FY2023$296K
FY2024$469K
FY2025$532K
Net assets
$21K
FY2025▼ -79%
Tap a bar for its year
Net assets by fiscal year
FY2021$31K
FY2022$152K
FY2023$152K
FY2024$103K
FY2025$21K

From the FY2025 Form 990 (year ending July 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $510K Management & general 4% · $21K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $126K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
President/Treasurer
$66,000Pt VII · Sec A
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

NameFY2025FY2024
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.

See Spark Alc INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

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

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1 program · $510K · in their own filed words · FY2024
01

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

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-1356457) · Dispute this line
$510Kprogram expense

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
Total grants receivedfrom 1 funder$172

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$470K
Ln 12
Fees for servicesLn 2g$467K
Gifts and grantsLn 1h$2K
Other incomeLn 4–11$113
Money outPt IX
$532K
Ln 25
Programscol B$510K
Managementcol C$21K
Owns and owesPt X
$21K
net assets · Ln 32
Cash and savingsLn 1–2$22K
Total assetsLn 16$30K
LiabilitiesLn 26$9K
PeoplePt VI, VII
3
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fundraising eventsLn 1c$974
Fees for servicesLn 2g$467K
Investment incomeLn 3$8
Other incomeLn 4–11$113
Total revenueLn 12$470K
Assets in detailPt X, end of year
CashLn 1$14K
SavingsLn 2$8K
Cash and savings togetherLn 1–2$22K
Land, buildings, equipmentLn 10c$6K
Other assetsLn 15$2K
Total assetsLn 16$30K
LiabilitiesLn 26$9K
Net assetsLn 32$21K
OperationsPt I, VI
EmployeesI 57
VolunteersI 626
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$79K$22K
Land, buildings, equipmentLn 10c$10K$6K
Total assetsLn 16$108K$30K
LiabilitiesLn 26$5K$9K
Net assetsLn 32$103K$21K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$126K$126K$0$0
Other salaries and wagesLn 7$144K$144K$0$0
Payroll taxesLn 10$42K$42K$0$0
Legal feesLn 11b$3K$0$3K$0
Accounting feesLn 11c$11K$0$11K$0
Advertising and promotionLn 12$620$0$620$0
Office expensesLn 13$4K$4K$0$0
Information technologyLn 14$4K$4K$0$0
OccupancyLn 16$35K$35K$0$0
InterestLn 20$1K$0$1K$0
Depreciation, depletion and amortizationLn 22$4K$0$4K$0
InsuranceLn 23$9K$9K$0$0
Other expenses (24a–d)Ln 24$145K$145K$0$0
All other expensesLn 24e$4K$3K$1K$0
Total functional expensesLn 25$532K$510K$21K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jun 15, 2026 $470K$532K−$62K$21K 990 PDF
FY2024Filed with the IRS Feb 27, 2025 $508K$469K$39K$103K 990 PDF
FY2023Filed with the IRS Apr 11, 2024 $296K$296K$0$152K 990 PDF
FY2022Filed with the IRS Feb 6, 2024 $286K$148K$137K$152K 990 PDF
FY2021Filed with the IRS Sep 1, 2022 $85K$31K 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments E · Schools O · Explanations
See the full FY2025 990
Part I · Summary $469,733 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $257$2,324
I-9 Program service revenuePrior year $508,216$467,288
I-10 Investment incomePrior year $2$8
I-11 Other revenue$113
I-12 Total revenuePrior year $508,475$469,733
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $296,424$311,883
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $172,628$219,854
I-18 Total expensesPrior year $469,052$531,737
I-19 Revenue less expensesPrior year $39,423−$62,004
Part VI · Governance 1 of 2 board members independent, 1 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
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 officers and key staff (Part IX, line 5)Programs $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, 10 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-31 Retained earnings or endowmentStart of year $102,648$21,396
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

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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