2024-04-22T10:01:18-05:00 2023-12-31 920460586 PWC US TAX LLP 4300 E CAMELBACK ROAD STE 475 PHOENIX AZ 85018 990 2023-01-01 586087199 ADDIE SPARKS TRUST SPAR 2058203141 P O BOX 11647 BIRMINGHAM AL 35202 REGIONS BANK TRUSTEE TRUST OFFICER 2058203141 2024-04-21 true true JEFFREY E KUHLIN P00353001 4123556000 2024-04-21 X 2023 2023-04-26 12:10:37Z REGIONS BANK 59163 false X N/A X 1970 GA TO PROVIDE AN ADEQUATE NURSING STAFF, PURCHASE NEEDED HOSPITAL EQUIPMENT, AND SCHOLARSHIPS FOR WORTHY NURSING STUDENTS 0 0 0 0 0 0 0 17462 21603 0 17462 21603 8879 11749 0 7842 7444 0 0 1352 1388 18073 20581 -611 1022 523174 524167 0 0 523174 524167 X TO PROVIDE AN ADEQUATE NURSING STAFF, PURCHASE NEEDED HOSPITAL EQUIPMENT, AND SCHOLARSHIPS FOR WORTHY NURSING STUDENTS false false 11749 11749 TO PROVIDE FINANCIAL SUPPORT TO SPARK FOUNDATION INC FBO UNION COUNTY HOSPITAL AUTHORITY 11749 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false false X 0 0 false false false false false false false true false false false true false false false true false false GA X REGIONS BANK 2058203141 250 RIVERCHASE PARKWAY EAST BIRMINGHAM AL 35244 REGIONS BANK TRUST DEPARTMENT TRUSTEE 1.0 X 7444 0 0 7444 0 0 false false false 17754 17754 41409 37560 3849 3849 3849 21603 21603 11749 11749 7444 7444 1300 1300 88 88 FOREIGN TAXES 20581 11749 8832 0 9987 8107 513187 516060 523174 524167 0 0 X 523174 524167 523174 524167 523174 524167 X 1022 -29 X false false false X X 1 SPARK FDN INC 582591861 5 true 11749 0 1 11749 0 true false false false false false false false false false false true false false false false true false true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION D, LINE 2 PER THE DOCUMENT OF THE TRUST, REGIONS IS THE SOLE TRUSTEE OF THE SUPP ORTING ORGANIZATION. THE ORGANIZATION MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE SUPPORTED ORGANIZATION, SPARKS FOUNDATI ON, FOR THE BENEFIT OF UNION CITY HOSPITAL. THIS RELATIONSHIP IS ACCOM PLISHED BY ATTENDING MEETINGS THROUGHOUT THE YEAR. PART IV, SECTION D, LINE 3 SPARKS FOUNDATION HAS A SIGNIFICANT VOICE IN THE ORGANIZATIONS INVESTM ENT POLICIES AND DIRECTING THE USE OF THE ORGANIZATIONS INCOME BY HOLD ING ANNUAL MEETINGS. THE SUPPORTED ORGANIZATION DETERMINES HOW THE CON TRIBUTIONS WILL BE ALLOCATED AND TO WHOM THE SCHOLARSHIP RECIPIENTS WI LL BE AWARDED. THE SUPPORTED ORGANIZATION HAS THE CONTROL TO DETERMINE HOW TO ALLOCATE ANY AMOUNT THAT IS PART V, LINE 1 THIS TRUST WAS CREATED ON 05/08/1970 FOR THE PURPOSE OF PAYING INCOME TO SPARKS FOUNDATION. ALL UNEXPIRED INTEREST IN THE TRUST ARE DEVOTED TO PURPOSES DESCRIBED IN SECTION 170(C)(1) OR (C)(2)(B) OF THE CODE AN D A DEDUCTION WAS ALLOWED WITH RESPECT TO SUCH INTEREST UNDER SECTION 642(C). THE TRUST HAS NOT RECEIVED ANY GRANT, CONTRIBUTION OR BEQUEST SINCE NOVEMBER 20, 1970. PART V, LINE 1, CONTINUED ACCORDING TO THE GOVERNING INSTRUMENT, REGIONS BANK, AS TRUSTEE OF THE TRUST, MUST DISTRIBUTE ALL OF THE TRUSTS NET INCOME TO SPARKS FOUNDAT ION. REGIONS BANK, AS TRUSTEE, HAS NO DISCRETION TO CHANGE THE CHARITA BLE BENEFICIARY OR THE AMOUNTS PAYABLE TO SUCH CHARITABLE BENEFICIARY. REGIONS BANK IS NOT A DISQUALIFIED PERSON WITHIN THE MEANING OF SECTI ON 4946(A) WITH RESPECT TO THE TRUST. PART V, LINE 1 ACCORDINGLY, THIS TRUST IS NOT REQUIRED TO COMPLETE PART V, SECTIONS A THROUGH E. true SPARKS FOUNDATION INC FBO UNION COUNTY HOSPITAL AUTHORITY P O BOX 572 HIWASSEE GA 30546 582591861 501(C)(3) 11749 Book Value TO SUPPORT NURSING STAFF EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 THE ORGANIZATION DISTRIBUTES THE ENTIRE NET INCOME TO SPARKS FDN FBO THE UNION COUNTY HOSPITAL AUTHORITY TO PROVIDE AN ADEQUATE AND COMPETENT NURSING STAFF. LINES 12, 13, AND 14 WHILE THIS TRUST DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY, A WRITTEN WHISTLER BLOWER POLICY, OR A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY, REGIONS BANK AS CORPORATE TRUSTEE DOES HAVE ALL OF THE ABOVE POLICIES. ALL BANK POLICIES ARE MONITORED BY THE BANKS'S MANAGEMENT. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b THE ENTITY IS A TRUST AND NO COMMITTEES HAVE BEEN GIVEN AUTHORITY TO ACT ON BEHALF OF THE TRUSTEE. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW THE CORPORATE TRUSTEE, AS SOLE MEMBER OF THE GOVERNING BODY,ENGAGES A TRIRD PARTY PREPARER TO COMPLETE FORM 990. SENIOR TAX DEPARTMENTS STAFF REVIEWS THE RETURN FOR ACCURACY IN CONTENT AND CALCULATIONS PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 15a THE CORPORATE TRUSTEE FEES ARE BASED UPON PUBLISHED FEE SCHEDULES. FORM 990, PAGE 6, PART VI, LINE 19 THE TRUSTEE MAKES THE ANNUAL TAX RETURN AND DOCUMENTATION AVAILABLE UPON WRITTEN REQUEST. PAPER COPIES WILL BE PROVIDED. EXPLANATION FOR FORM 990, PART XI, LINE 9 MUTUAL FUND TIMING DIFFERENCE (-$25), COST BASIS ADJUSTMENT (-$4) SPARKS FOUNDATION INC FBO UNION COUNTY HOSPITAL AUTHORITY P O BOX 572 HIWASSEE GA 30546 582591861 ASSIST NURSING STUDENTS 501(C)(3) 5 NA false false true false false false false false false false false false false false false false false false false false