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Passes our checks

The@spark

EIN 83-2550120 · Boulder, CO

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak9 out of 100GovernanceFair59 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.
  • It owes more than it owns.
  • Only 29% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

To inspire, educate, and empower artists and the community through innovative productions, comprehensive training, and a welcoming support structure for all who create.

Income
$302,724
Spending
$340,603
Spent on programs
29%
Reserves
-5.1 months of spending
Largest source of income
fees for its services, 75%
Employees
3
Volunteers
40

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 9 out of 100. Higher than 0% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    0 of 20

    It owes 390% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 13% of income.

  • Income trend

    5 of 15

    Income fell 16% on the year before.

  • Spending floor

    0 of 15

    29% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 59 out of 100. Higher than 28% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    5 of 25

    0 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, loans to insiders.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (7)
  1. $674 spent. Program registrations for educational classes, workshops, and shows. Students work with highly qualified teachers and artistic teams throughout all programs. Our program follows a mentorship model for youth development where students work side by side in an educational setting to grow in their craft.
  2. $32,975 spent. Space rentals for creatives. This includes studio and performance space. Artists also supported with resources to help grow their brands. These artists collaborate with The Spark to produce performances and lead educational workshops for the community.
  3. $57,840 spent. Ticket sales for shows. Our productions and our renters shows are a result of our educational models. Tickets are bought by the community to gain admission to the productions.
  4. Expenses: $0.00 including grants of: $0.00 Revenue: $1300.00
  5. During productions The Spark, like most theaters, sells concessions
  6. (snacks, beverages, some merchandise) - this income is recorded
  7. as program because it is part of the experience of seeing live theater.

Source: Form 990 for the year ending July 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending July 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 2019.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.