2026-07-27T11:00:58-05:00 2025-12-31 582676261 Rogers & Company PLLC 1775 Tysons Boulevard Suite 1200 McLean VA 22102 990 2025-01-01 332545808 SPARC Inc SPAR 2026305090 2001 L Street NW STE 500 PMB 209 Washington DC 20036 Heather Joseph President 2026305090 2026-07-23 1 Yong Zhang CPA P01249785 7038930300 2026-07-22 2025 2025-03-06 01:10:19Z SPARC Heather Joseph 2001 L Street NW STE 500 PMB 209 Washington DC 20036 9068811 0 X https://sparcopen.org/ X 2024 DC Supports open systems for research and education. 4 3 11 256 0 0 0 8743088 0 323160 0 283 0 2280 0 9068811 0 67142 0 0 0 1513309 0 0 0 0 1004638 0 2585089 0 6483722 0 6778302 0 294580 0 6483722 SPARC supports open systems for research and education that enable everyone, everywhere to access, contribute to and benefit from the knowledge that shapes our world. We consider openness a critical enabling strategy for achieving such systems. 0 0 1326578 67142 323160 Enabling Systems That Advance Knowledge Sharing - SPARC advances systems that promote open knowledge sharing through targeted work on open business models, content and infrastructure, and community development. SPARC cultivates communities of practice and provides professional development programming for librarians, researchers, university leaders, and the broader public on open research, open education, and related topics through conferences, webinars, and open community forums 523024 Supporting Public Policy and Advocacy - SPARC works to communicate the importance of open research and open education and to support the development and implementation of policies from the institutional to the federal level that advance these areas. 242495 Realigning Incentives - SPARC equips high-level organizational decision makers to incentivize the open sharing of research outputs and educational materials at critical decision points. 2092097 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X X Valorie Hollister CFO & COO 2026305090 2001 L Street NW STE 500 PMB 2096 Washington DC 20036 Heather Joseph Executive Director & Board President 40.00 X X 195522 0 33512 Yasmeen Shorish Board Director & Board Secretary 0.50 X X 0 0 0 April Hathcock Board Director 0.50 X 0 0 0 Emily Gore Board Director 0.50 X 0 0 0 Valorie Hollister CFO / COO & Board Treasurer 40.00 X 130638 0 44629 Nicholas Shockey Associate Executive Director 40.00 X 105555 0 18391 Raymond Crow Senior Consultant 40.00 X 117172 0 25608 Nicole Allen Director of Open Education 40.00 X 102163 0 20303 651050 0 142443 5 0 1 1 Blue Star Strategies LLC 888 17th Street NW Suite 800 Washington DC 20008 Consulting Services 140000 1 1402907 7340181 8743088 Event income 900099 323160 323160 323160 283 283 Miscellaneous 900099 2280 2280 2280 9068811 323160 0 2563 X 67142 67142 404301 323441 80860 874965 699972 174993 30389 24311 6078 116216 92973 23243 87438 69950 17488 15932 15932 20497 20497 599501 479453 120048 15936 12749 3187 5762 4609 1153 24203 19362 4841 12756 10205 2551 174882 157708 17174 110429 110429 9130 7304 1826 Dues & Subscriptions 8985 7188 1797 Miscellaneous Expense 4875 3901 974 Stipend/Honoraria 1750 1400 350 2585089 2092097 492992 0 0 832542 0 1814488 0 4111189 0 5635 0 14448 0 6778302 0 294580 0 294580 X 0 82812 0 6400910 0 6483722 0 6778302 6483722 0 X 1 X 0 1 0 X 8743088 8743088 323160 323160 9066248 9066248 6108005 6108005 0 6108005 6108005 2958243 283 283 283 283 2280 2280 9068811 9068811 X Schedule A, Part III, Line 12, Explanation of Other Income: Other income - 2025 Amount: $ 2,280. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 1757 1 10747 0 1 9650 0 1 55 22209 0 Part II-B, Line 1: SPARC advocates for policies that enable open systems of research and education. During 2025, SPARC incurred the following lobbying expenditures: Line 1b, Paid staff or management: $22,209 Line 1d, Mailings to members, legislators, or the public: 1,757 Line 1e, Publications, or published or broadcast statements: 10,747 Line 1g, Direct contact with legislators, their staffs, government officials, or a legislative body: $9,650 Line 1i, Rent allocation: $55 1 Central America and the Caribbean 0 1 Program Services Foreign Vendor Services 6849 Central America and the Caribbean 0 0 Assistance to Recipients 3424 East Asia and the Pacific 0 1 Program Services Foreign Vendor Services 21819 East Asia and the Pacific 0 0 Assistance to Recipients 999 Europe (Including Iceland & Greenland) 0 1 Program Services Foreign Vendor Services 3541 Europe (Including Iceland & Greenland) 0 0 Assistance to Recipients 13929 Middle East and North Africa 0 0 Assistance to Recipients 3626 North America 0 1 Program Services Foreign Vendor Services 49539 North America 0 0 Assistance to Recipients 9423 South America 0 0 Assistance to Recipients 8310 South Asia 0 1 Program Services Foreign Vendor Services 476 South Asia 0 0 Assistance to Recipients 2510 Sub-Saharan Africa 0 0 Assistance to Recipients 24921 0 4 0 1 0 5 103726 45640 149366 Travel assistance for conference participation Central America and the Caribbean 1 3424 Travel/accommodation expenses were paid primarily via corporate credit card Travel assistance for conference participation East Asia and the Pacific 1 999 Travel/accommodation expenses were paid primarily via corporate credit card Travel assistance for conference participation Europe (Including Iceland & Greenland) 3 13929 Travel/accommodation expenses were paid primarily via corporate credit card Travel assistance for conference participation Middle East and North Africa 1 3626 Travel/accommodation expenses were paid primarily via corporate credit card Travel assistance for conference participation North America 2 9423 Travel/accommodation expenses were paid primarily via corporate credit card Travel assistance for conference participation South America 2 8310 Travel/accommodation expenses were paid primarily via corporate credit card Travel assistance for conference participation South Asia 1 2510 Travel/accommodation expenses were paid primarily via corporate credit card Travel assistance for conference participation Sub-Saharan Africa 6 24921 Travel/accommodation expenses were paid primarily via corporate credit card 0 0 0 0 0 0 Part I, Line 2: The organization maintained records substantiating travel assistance provided to early career researchers selected to attend the 4th United Nations Open Science and Open Scholarship Conference in Tokyo, Japan (October 2025). Selection criteria -- prioritizing early career researchers from geographically diverse regions, including those from Least Developed Countries -- were established in the Gates Foundation grant agreement governing the project. Payment documentation and recipient records were maintained in accordance with grant requirements. The organization did not make formal grants to foreign organizations in 2025. Travel assistance provided to foreign individuals to attend the 4th United Nations Open Science and Open Scholarship Conference in Tokyo, Japan was funded through a restricted grant from the Gates Foundation, administered through Global Fairness Initiative as primary grantee. Recipients were selected in accordance with criteria established in the grant agreement. The organization maintained payment records and receipts for all disbursements, consistent with grant reporting requirements. Part I, line 3: The accrual method is used to account for expenditures. X 1 1 X X 0 0 0 0 0 0 0 0 0 Heather Joseph Executive Director & Board President 161722 0 33800 0 0 0 22490 0 11022 0 229034 0 0 0 Valorie Hollister CFO / COO & Board Treasurer 111638 0 19000 0 0 0 18000 0 26629 0 175267 0 0 0 Part I, Line 1a All employees receive a $75/month gym allowance, which is nontaxable. Form 990 Part VII Line 5 New Venture Fund (NVF) as SPARC's former fiscal sponsor, was responsible for, among other things, compensating the Executive Team and other team members during the first five months of 2025, which was properly reported on their respective 2025 W2s. During 2025 year, Heather Joseph received a remuneration of $196,851 via NVF for services rendered to the filing organization in the capacity as Executive Director & Board President. During 2025 year, Valorie Hollister received a remuneration of $82,848 via NVF for services rendered to the filing organization in the capacity as CFO / COO & Board Treasurer. During 2025 year, Raymond Crow received a remuneration of $74,898 via NVF for services rendered to the filing organization in the capacity as Senior Consultant. During 2025 year, Nicholas Shockey received a remuneration of $79,977 via NVF for services rendered to the filing organization in the capacity as Associate Executive Director. During 2025 year, Nicole Allen received a remuneration of $78,281 via NVF for services rendered to the filing organization in the capacity as Director of Open Education. Form 990, Part IV, Line 2 SPARC as 11 employees during FY 25. However, the organization contracted with DCXL, Inc. (FEIN 27-3359946), doing business as XcelHR, as its Professional Employer Organization (PEO). SPARC, Inc. (FEIN 33-2545808) uses the services of XcelHR to co-employ the staff at SPARC. The contractual and legal responsibilities of co-employers are as such: XcelHR handles all employees' payroll, benefits, worker's comp, and employer tax obligations under its FEIN. W-2s, W3 and 941 forms for all employees are submitted to the IRS under the XcelHR name and number. All required tax obligations are filed and paid by Xcel HR in a timely manner. SPARC retains the responsibility of all business operations and day-to-day duties of the organization. This includes a right to hire, fire, promote, and supervise all the employees the company co-employs with XcelHR. Form 990, Part VI, Section B, line 11b Prior to filing the 990, the Executive Director and Treasurer will review the 990 with SPARC's tax accountant. The 990 will then be shared with the Board before filing with the IRS. Form 990, Part VI, Section B, line 12c SPARC requires all Board directors/officers, Steering Committee members, the SPARC Executive Director, SPARC CF&OO to complete and sign a conflict of interest form annually. Form 990, Part VI, Section B, line 15 The Board of Directors reviews and approves the Executive Director's compensation annually, with deliberations documented in board meeting minutes. For 2025, the board approved a cost-of-living adjustment consistent with all SPARC employees and a performance bonus, both documented in board minutes. Compensation ranges for all key positions were established at formation based on market comparability data reviewed by the Board. Compensation for other staff is determined by the Executive Director consistent with those established ranges. The organization engaged independent compensation consultants in 2026 to conduct a formal compensation review for all positions in advance of the next annual compensation approval process. Form 990, Part VI, Section C, line 18 In accordance with IRS requirements, SPARC makes its Form 1023, Form 990, and other applicable tax documents available for public inspection upon request. To request copies, please contact us at operations@sparcopen.org. Form 990, Part VI, Section C, line 19 SPARC's Bylaws, Board & Steering Committee Policies, Conflict of Interest Policy, Financial Statements, Board minutes, and Steering Committee minutes are available on our website. Additional governing documents are available upon request at operations@sparcopen.org. Form 990, Part IX, line 11g Other Professional and consulting services: Program service expenses 479,453. Management and general expenses 120,048. Fundraising expenses 0. Total expenses 599,501.