SpArc Services
Nonprofit profile at a glance
- EIN
- 232593714
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Philadelphia, PA, USA
- Phone
- 2152294550
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Vocational Rehabilitation
Reported finances
- Revenue
- $9,301,618
- Expenses
- $9,093,490
- Assets
- $19,313,269
- Liabilities
- $566,609
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- NOFRE VAQUER (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- NOFRE VAQUER (CHIEF EXECUTIVE OFFICER): $208,005 total reported compensation
- mia mcguire (CHIEF OPERATING OFFICER): $143,469 total reported compensation
- Lee Gutkin (Controller): $113,116 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide day programming services that will assist people to learn skills in order to live independently.
What it reported doing in 2024
Client participation support and neurodiversity in the workplace: client participation support includes vocational training and cultural arts. Vocational training prepares participants for employment by giving them the opportunity to acquire and learn workplace skills. Counseling and job coaching is provided for jobs in shipping, packaging and assembly, environmental and janitorial services. The program also offers participants to be a part of a relationship group that focuses on developing social skills. The cultural arts program contains a dynamic curriculum that includes art, music, theater, ceramics and movement classes that fosters creativity and the discovery of a personal voice. Outings to cultural venues, collaborations with other artists, and partnerships with like-minded organizations, round out a program that focuses on self-expression and opportunities for community involvement. The neurodiversity in the workplace program provides professional training to people with autism and inclusive hiring practices for companies accross the nation.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 80
- Accountability: 100
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.5%; rating input score 91
- Program expense ratio: 91%; rating input score 91
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 2.2%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 2.12; rating input score 64; 64th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 3.8%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: 1.5% per year; rating input score 100; 20th percentile among comparable filings
- Revenue growth: 1.6% per year; rating input score 100; 18th percentile among comparable filings
- Asset growth: 10% per year; rating input score 100; 58th percentile among comparable filings
Details
- Where the money goes: 90.5% of revenue deployed · 91% of spending went to programs
- Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $8.3M in reported program spending
- Leadership: top reported pay $208K · 12 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $196K reported
- Consistency: 31 of 31 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 42/100.