<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-06T17:38:11-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843068935</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PRZ CPAS &amp; ADVISORS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4200 JENNY LIND RD STE B</AddressLine1Txt>
        <CityNm>FORT SMITH</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237025576</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SPARKS EMPLOYEES GOOD NEIGHBOR FND</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPAR</BusinessNameControlTxt>
      <PhoneNum>4794415137</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1001 TOWSON AVENUE</AddressLine1Txt>
        <CityNm>FORT SMITH</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72901</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DONNA BENOIT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4794415137</PhoneNum>
      <SignatureDt>2024-05-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DONNA</PersonFirstNm>
        <PersonLastNm>BENOIT</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARC LUX CPA</PreparerPersonNm>
      <PTIN>P00588449</PTIN>
      <PhoneNum>4796490888</PhoneNum>
      <PreparationDt>2024-05-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>22295</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>22295</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>22295</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>7635</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>500</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>8135</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>14160</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>203606</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>217766</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>203606</BOYAmt>
        <EOYAmt>217766</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>203606</BOYAmt>
        <EOYAmt>217766</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>203606</BOYAmt>
        <EOYAmt>217766</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE EMPLOYEES OF BAPTIST HEALTH-FORT SMITH (FORMALLY SPARKS HEALTH SYSTEM, FORT SMITH, AR), CONTRIBUTE A PORTION OF THEIR SALARY TO THE ORGANIZATION. THESE CONTRIBUTIONS ARE DISTRIBUTED BY THE BOARD OF DIRECTORS, WHICH IS ELECTED BY THE MEMBERSHIP. THE DISBURSEMENTS ARE TO SUPPORT EMPLOYEES IN NEED AN COMMUNITY AGENICIES THAT ADDRESS THE NEEDS OF LESS FORTUNATE PEOPLE LIVING IN THE AREA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE EMPLOYEES OF BAPTIST HEALTH-FORT SMITH (FORMALLY THE SPARKS HEALTH SYSTEM, FORT SMITH, AR), CONTRIBUTE A PORTION OF THEIR SALARY TO THE ORGANIZATION. THESE CONTRIBUTIONS ARE DISTRIBUTED BY THE BOARD OF DIRECTORS, WHICH IS ELECTED BY THE MEMBERSHIP. THE DISBURSEMENTS ARE TO SUPPORT EMPLOYEES IN NEED AN COMMUNITY AGENICIES THAT ADDRESS THE NEEDS OF LESS FORTUNATE PEOPLE LIVING IN THE AREA.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>7635</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>8135</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>8135</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DON RIDGLEY</PersonNm>
        <TitleTxt>PRES/VICE PR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA BENOIT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER CLAYBORN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SPARKS EMPLOYEES GOOD NEIGHBOR FUND</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1001 TOWSON AVE</AddressLine1Txt>
          <CityNm>FORT SMITH</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72902</ZIPCd>
        </USAddress>
        <PhoneNum>4794415137</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType1Ind>X</SupportingOrgType1Ind>
      <IRSWrittenDeterminationInd>X</IRSWrittenDeterminationInd>
      <SupportedOrganizationsCnt>1</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>SPARKS REGIONAL MEDICAL CENTER</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>710236920</EIN>
        <OrganizationTypeCd>3</OrganizationTypeCd>
        <GoverningDocumentListedInd>true</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>true</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>false</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>false</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>false</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>false</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>false</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>false</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>false</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>false</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>false</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>false</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>false</ContributionControllerInd>
        <ContributionFamilyInd>false</ContributionFamilyInd>
        <Contribution35ControlledInd>false</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType1SuprtOrgGrp>
        <PowerAppointMajorityDirTrstInd>true</PowerAppointMajorityDirTrstInd>
        <OperateBenefitNonSuprtOrgInd>false</OperateBenefitNonSuprtOrgInd>
      </Form990SchAType1SuprtOrgGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 7,635</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EMPLOYEES OF BAPTIST HEALTH-FORT SMITH (FORMALLY SPARKS HEALTH SYSTEM, FORT SMITH, AR), CONTRIBUTE A PORTION OF THEIR SALARY TO THE ORGANIZATION. THESE CONTRIBUTIONS ARE DISTRIBUTED BY THE BOARD OF DIRECTORS, WHICH IS ELECTED BY THE MEMBERSHIP. THE DISBURSEMENTS ARE TO SUPPORT EMPLOYEES IN NEED AN COMMUNITY AGENICIES THAT ADDRESS THE NEEDS OF LESS FORTUNATE PEOPLE LIVING IN THE AREA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EMPLOYEES OF BAPTIST HEALTH-FORT SMITH (FORMALLY THE SPARKS HEALTH SYSTEM, FORT SMITH, AR), CONTRIBUTE A PORTION OF THEIR SALARY TO THE ORGANIZATION. THESE CONTRIBUTIONS ARE DISTRIBUTED BY THE BOARD OF DIRECTORS, WHICH IS ELECTED BY THE MEMBERSHIP. THE DISBURSEMENTS ARE TO SUPPORT EMPLOYEES IN NEED AN COMMUNITY AGENICIES THAT ADDRESS THE NEEDS OF LESS FORTUNATE PEOPLE LIVING IN THE AREA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
