2025-09-09T12:12:52-05:00 2023-12-31 930900579 MCDONALD JACOBS PC 121 SW SALMON ST STE 1100 PORTLAND OR 97204 990 2023-01-01 931327278 WORLD SPARK INC WORL 5032457899 PO BOX 90580 PORTLAND OR 97290 MICHAEL MASLOWSKY PRESIDENT 5032457899 2025-09-09 1 0 SANG AHN P00540880 5032270581 2023 2025-03-06 01:10:19Z MICHAEL MASLOWSKY PO BOX 90580 PORTLAND OR 97290 248400 0 X WWW.WORLDSPARK.ORG X 2001 OR SEE SCHEDULE O 7 7 0 7 0 0 293600 248400 0 0 0 0 0 0 293600 248400 242904 241203 0 0 0 0 0 0 0 62085 53655 304989 294858 -11389 -46458 911253 851483 178166 164854 733087 686629 X WITH CHILDREN AS ITS FOCUS, WORLD SPARK IS A NONPROFIT RESPONDING TO THE NEEDS OF INFANTS AND ADOLESCENTS OUTSIDE OF THE UNITED STATES THROUGH EDUCATIONAL AND THERAPEUTIC PROGRAMS. BELIEVING CHILDREN TO BE THE WORLD'S GREATEST RESOURCE, WORLD SPARK IS DEDICATED TO BEING A 0 0 290293 241203 WORLD SPARK CONTINUES TO OPERATE A 15-ACRE, TEN-BUILDING RESIDENTIAL FACILITY FOR HOMELESS CHILDREN IN LAS TRES JOSE MICHOACAN, MEXICO. THE FACILITY OPENED IN OCTOBER 2008.WORLD SPARK, THROUGH ITS CAMP BOEDECKER PROGRAM, SERVES SPECIAL NEEDS CHILDREN THROUGH THERAPEUTIC, EDUCATIONAL, AND LIFE SKILLS EXPERIENCES. THE CAMP SESSIONS ARE OFFERED FREE OF CHARGE TO ALL PARTICIPANTS. 290293 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 OR X MICHAEL MASLOWSKY 5032457899 PO BOX 90580 PORTLAND OR 97290 X MICHAEL W MASLOWSKY PRESIDENT 5.00 X X 0 0 0 EDWARD NEWBEGIN SECRETARY 1.30 X X 0 0 0 COREY JENKINS BOARD MEMBER 1.30 X 0 0 0 ADRIAN ARELLANO GONZALEZ BOARD MEMBER 5.00 X 0 0 0 JOHN NEWBEGIN BOARD MEMBER 1.30 X 0 0 0 BRIAN SHAFFER BOARD MEMBER 1.30 X 0 0 0 0 0 0 0 0 0 0 0 248400 248400 248400 0 0 0 241203 241203 325 260 65 4029 4029 207 166 41 2943 2943 45050 45050 262 262 MISCELLANEOUS EXPENSES 839 671 168 294858 290293 4565 0 69482 38135 800 5427 1420249 612328 840971 807921 911253 851483 33998 27986 144168 136868 178166 164854 X 0 0 0 0 733087 686629 733087 686629 911253 851483 -46458 0 X 0 0 0 X 244500 397755 217500 293600 248400 1401755 244500 397755 217500 293600 248400 1401755 1114245 287510 1401755 0.20510 0.19600 X PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST ALTHOUGH WORLD SPARK DID NOT SATISFY THE 33 1/3% OF SUPPORT TEST AS OF AND FOR THE TAXABLE PERIOD ENDED DECEMBER 31, 2023, THE ORGANIZATION FULLY SATISFIED THE "FACTS AND CIRCUMSTANCES" TEST OUTLINED IN REGS. 1.170A-9(F)(3), AS FOLLOWS: * THE INITIAL YEARS OF WORLD SPARK WERE FOCUSED ON DEVELOPING PROGRAMS FOR CHILDREN. WORLD SPARK IS NOW FOCUSED ON BUILDING A SUSTAINABLE BUSINESS AND FUNDRAISING STRUCTURE BASED ON GENERAL PUBLIC SUPPORT. * WORLD SPARK HAS A GOVERNING BODY THAT REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL AND PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS. * WORLD SPARK PROVIDES SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS AND MAINTAINS A VARIETY OF PROGRAMS TO ACCOMPLISH IT'S CHARITABLE WORK IN THE COMMUNITY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 168000 168000 1240249 609328 630921 12000 3000 9000 807921 1 NORTH AMERICA 0 1 PROGRAM SERVICES PROVIDED TO IMPOVERISHED SPECIAL NEEDS OR AT-RISK CHILDREN. OPERATION OF AN EDUCATIONAL/THERAPEUTIC FACILITY IN MICHOACAN, MEXICO 290293 0 1 0 0 0 1 290293 0 290293 EDUCATIONAL/THERAPEUTIC ASSISTANCE PROVIDED TO CHILDREN IN MEXICO. NORTH AMERICA 400 241203 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: AN ANNUAL BUDGET IS DRAFTED IN THE BEGINNING OF JANUARY BY THE ACCOUNTANT IN MEXICO. IT IS REVIEWED BY THE CEO AND ALSO BY THE CONTROLLER. AT THE END OF EACH MONTH, A REQUEST FOR FUNDS FOR THE NEXT MONTH IS SENT TO THE CONTROLLER WHO COMPARES IT TO THE ANNUAL BUDGET. IN ADDITION, A MONTHLY DISBURSEMENT REPORT IS SENT FOR WHAT WAS ACTUALLY SPENT FOR THE MONTH AND THE CONTROLLER COMPARES THIS TO THE PREVIOUS MONTH'S REQUEST. THE CONTROLLER REPORTS ANY VARIANCES TO THE CEO AND ADJUSTMENTS ARE MADE ACCORDINGLY. THE CEO WILL AUTHORIZE THE AMOUNT TO BE SENT VIA WIRE FOR THE NEXT MONTH'S BUDGET BASED ON THOSE REPORTS. THE CONTROLLER INITIATES THE WIRE AND THE CEO WILL APPROVE IT. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: BELIEVING CHILDREN TO BE THE WORLD'S GREATEST RESOURCE, WORLD SPARK IS DEDICATED TO BEING A CATALYST IN THE FORMATION OF TOMORROW'S WORLD. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: CATALYST IN THE FORMATION OF TOMORROW'S WORLD. FORM 990, PART VI, SECTION A, LINE 2 PRESIDENT OF THE BOARD AND A BOARD MEMBER ARE MARRIED TO EACH OTHER. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HOLDS QUARTERLY BOARD MEETINGS. WORLD SPARK HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.