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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A NONPROFIT CORPORATION, QUALIFYING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING CALIFORNIA PROVISIONS. AS SUCH, EXCEPT FOR TAXES PERTAINING TO UNRELATED BUSINESS INCOME, THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. NO PROVISION HAS BEEN MADE FOR INCOME TAXES, AS THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION IS NOT CONSIDERED A PRIVATE FOUNDATION. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE ON DECEMBER 31, 2023. THE ORGANIZATION'S TAX YEARS THAT ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE AGENCIES ARE THREE AND FOUR YEARS, RESPECTIVELY.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 2 EXPLANATION - ANTHONY SALCIDO, BOARD MEMBER AND TREASURER IS A COUSIN OF JUDITH F. BACA, THE CO-FOUNDER OF SPARC. JUDY BACA, CEO, OWNS JUDY BACA, INC. WHICH IS A VENDOR TO THE ORGANIZATION. THE CORPORATION PROVIDE ARTIST RELATED SERVICES TO THE ORGANIZATION. JUDY BACA, INC. WAS PAID $20,163 FOR SERVICES RENDERED IN 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 11B EXPLANATION - THE RETURNS ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE CHAIR PRIOR TO PRESENTATION TO THE BOARD FOR APPROVAL AND ACCEPTANCE OF THE RETURNS PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH BOARD, COMMITTEE MEMBER AND STALL PERSONNEL ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>BASED ON REVIEWS OF COMPARABLE DATA FROM PUBLISHED SURVEYS OF SIMILAR SIZED ORGANIZATIONS, THE COMMITTEE ASSESSES THE COMPETITIVENESS OF THE COMPENSATION AND DETERMINES A TARGET SALARY FOR ALL HIGHLY COMPENSATED EMPLOYEES. THE BOARD APPROVES SALARY INCREASES ARE BASED ON EXTERNAL EQUITY, MERIT, PERFORMANCE, MEETING GOALS AND OTHER FACTORS. SPARC SHALL, EITHER THROUGH THE FULL BOARD OR A DESIGNATED BOARD EXECUTIVE COMMITTEE, SUCH AS THE AUDIT COMMITTEE, ANNUALL EVALUATE THE EXECUTIVE DIRECTOR ON HIS/HER PERFORMANCE, AND ASK FOR HIS/HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>SPARC WILL PROVIDE COPIES OF THE DOCUMENTS IN RESPONSE TO AN IN-PERSON OR WRITTEN REQUEST, AND MAY CHARGE A RESONABLE FEE FOR REPRODUCTION AND ACTUAL POSTAGE COSTS. IN THE CASE OF PUBLIC INSPECTION REQUESTS, SPARC WILL FULFILL SUCH REQUESTS IN A TIMELY MANNER WIHTOUT INQUIRY OF REASON FOR SUCH PUBLIC INSPECTION REQUEST.</ExplanationTxt>
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</Return>