Form990-PF
Click to see attachment

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
THE SPARKPLUG FOUNDATION
 

Number and street (or P.O. box number if mail is not delivered to street address)PARK W FINANCE STATION PO BOX 20956   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
NEW YORK, NY10025
A Employer identification number

33-1033952
B Telephone number (see instructions)

(877) 866-8285
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$5,846,258J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...... 165,686 165,686 165,686
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 746,456
b Gross sales price for all assets on line 6a 3,607,293
7 Capital gain net income (from Part IV, line 2)... 746,456
8 Net short-term capital gain......... 69,908
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 455    
12 Total. Add lines 1 through 11........ 912,597 912,142 235,594
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages...... 30,000      
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 4,790 4,551 239  
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 13,546 3,203 2,295  
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments 94,406 94,130 4,718 1,185
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 142,742 101,884 7,252 1,185
25 Contributions, gifts, grants paid........ 439,480 439,480
26 Total expenses and disbursements. Add lines 24 and 25 582,222 101,884 7,252 440,665
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 330,375
b Net investment income (if negative, enter -0-) 810,258
c Adjusted net income (if negative, enter -0-)... 228,342
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............... 45,932 25,756 25,756
2 Savings and temporary cash investments.......... 836,549 834,415 834,415
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)   524,997 524,997
b Investments—corporate stock (attach schedule)........ 4,624,384 4,454,469 4,454,469
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 9,018 6,621 6,621
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,515,883 5,846,258 5,846,258
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons 5,000 5,000
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22).......... 5,000 5,000
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted....................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds 5,510,883 5,841,258
30 Total net assets or fund balances (see page 17 of the
instructions).................... 5,510,883 5,841,258
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 5,515,883 5,846,258
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 5,510,883
2 Enter amount from Part I, line 27a..................... 2 330,375
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 5,841,258
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 5,841,258
Form 990-PF (2013)
Form 990-PF (2013)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1a
b
c
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 746,456
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3 69,908
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2012 320,360 6,770,534 0.04732
2011 317,923 6,583,215 0.04829
2010 349,101 6,285,752 0.05554
2009 337,264 6,174,534 0.05462
2008 305,164 5,806,265 0.05256
2 Total of line 1, column (d) ...................... 2 0.25833
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.05167
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 7,691,839
5 Multiply line 4 by line 3....................... 5 397,407
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 8,103
7 Add lines 5 and 6......................... 7 405,510
8 Enter qualifying distributions from Part XII, line 4.............. 8 440,665
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2013)
Form 990-PF (2013)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 8,103
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 8,103
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 8,103
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a  
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7  
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 175
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 8,278
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
No
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
     
    No
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletNY
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletwww.sparkplugfoundation.org/
    14
    The books are in care ofbulletKIMERLING & WISDOM LLC Telephone no.bullet (212) 986-0892
    Located atbullet150 BROADWAY SUITE 1105NEW YORKNY ZIP+4bullet10038
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bullet  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
    No
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2013?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
    No
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2013.)....................
    3b
     
    No
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
    No
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
    No
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    FELICE GELMAN Trustee
    2.00     		0    
    PARK W STATION PO BOX 20956
    NEW YORK,NY10025
    YORAM GELMAN Trustee
    2.00     		0    
    PARK W STATION PO BOX 20956
    NEW YORK,NY10025
    EMMAIA GELMAN Trustee
    2.00     		0    
    PARK W STATION PO BOX 20956
    NEW YORK,NY10025
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    384,592
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    8,103
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    8,103
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    376,489
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    376,489
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    376,489
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
     
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 376,489
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008....... 3,022
    b From 2009....... 28,859
    c From 2010....... 39,447
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e......... 71,328
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 440,665
    a Applied to 2012, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2013 distributable amount..... 376,489
    e Remaining amount distributed out of corpus 64,176
    5 Excess distributions carryover applied to 2013.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 135,504
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		3,022
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		132,482
    10 Analysis of line 9:
    a Excess from 2009.... 28,859
    b Excess from 2010.... 39,447
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013.... 64,176
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2013 (b) 2012 (c) 2011 (d) 2010
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    FELICE GELMAN
    YORAM GELMAN
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    THE SPARKPLUG FOUNDATION
    PO BOX 20956
    NEW YORK,NY10025
    (877) 866-8285
    bThe form in which applications should be submitted and information and materials they should include:
    TELEPHONE CONTACT IS NEEDED PRIOR TO ACTUAL GRANT APPLICATION SUBMISSION. WRITTEN PROPOSALS FOR GRANT ARE REQUIRED TO BE SUBMITTED. WRITTEN PROPOSAL NEEDS TO BE SPECIFIC--EXPLANING STEPS USED TO ACCOMPLISH GOALS, PERSONS AND MATERIALS NEEDED, ESPECIALLY DETAILING THE NEED OR ISSUE WHICH THE GRANT WILL ADDRESS. ESTIMATED COSTS FOR THE WORK WILL BE REQUIRED WITH APPLICATION.
    cAny submission deadlines:
    CALL DATE: 10/15/2013 APPLICATION DATE: 10/31/2013
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    SPARKPLUG FOUNDATION MAKES GRANTS ONLY FOR SEED MONEY, OR TO LAUNCH NEW IDEAS WITHIN EXISTING PROJECTS--THERE ARE ALSO RESTICTIONS ON WHAT TYPE OF EXPENSE WHICH THEY WILL FUND
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Address This
    4722 Baltimore Ave
    Philadelphia,PA19143     		NONE 501C3 To provide innovative radical education courses via correspondence to individuals currently incarcerated throughout the state of Pennsylvania 7,500
    African Communities Together
    381 Cannal Place Suite 207
    Bronx,NY10451     		NONE 501C3 Acquire tools and create systems to communicate with and engage our African immigrant membership base 10,000
    Birthright Unplugged
    8 King St
    Cambridge,MA02140     		NONE 501C3 research, trailer, and website development of a documentary film that tells selected Palestinian stories through the theme of food culture, agriculture, and environmental activism 10,000
    Alliance for Community Services
    1020 W Bryn Mawr
    Chicago,IL60660     		NONE 501C3 Uniting public service beneficiaries and workers to fight for quality services for all 10,000
    Alliance for Global Justice
    225 E 26th Street
    Tucson,AZ85713     		NONE 501C3 general support of Zochrot's work memorializing the Nakba 5,000
    American Studies Association
    1120 19th St NW Suite 301
    Washington,DC20036     		NONE 501C3 General Support 5,000
    API Equality-Northern California
    17 Walter U Lum Place
    San Francisco,CA94108     		NONE 501(C Deepening connections with Asian Pacific Islander communities of faith to promote cultural change and community acceptance of LGBTQ people 4,730
    Artek
    170 W 73rd Street 3
    New York,NY10023     		NONE 501C3 Continuation of the Gerusalemme Liberata Project 5,000
    Baladna
    18 HaBankim Street
    Haifa,Middle Easr  
    IS     		NONE   Creation, publication and distribution of anti-sectarianism training manual 10,000
    Bronx Freedom Fund
    360 E 161st Street
    Bronx,NY10451     		NONE 501C3 General Support 10,000
    Cayce United
    1134 Lischey Ave
    Nashville,TN37207     		NONE 501(C Cayce Place Residents in poverty confronting the redevelopment of our homes. 10,100
    Center for Constitutional Rights
    666 Broadway 7th Fl
    New York,NY10012     		NONE 501C3 general support 10,000
    Colorado Jobs with Justice
    2840 South Vallejo Street
    Engelwood,CO80111     		NONE 501C3 Popular education program on Labor History & Identity 5,000
    Community Initiatives for Visiting
    3157 Watermarket Place
    Irvine,CA92612     		NONE 501(C Teaching members of four communities how to be organizers and visitor volunteers in immigration detention plus funding for a one-time expense to create a national monitoring system for people in U.S. immigration detention 10,000
    Deep Dish TV
    339 Lafayette Street
    New York,NY10012     		NONE 501C3 Gaza Film Project 5,000
    Dorchester Community Food Co-op
    PO Box 240131
    Dorchester,MA02124     		NONE 501(C Organizing a community and worker owned food co-op in a diverse inner city neighborhood of Boston 10,000
    DRUM-Desis Rising Up and Moving
    362 Euclid Ave 304
    Oakland,CA94610     		NONE 501C3 The mission of the Coalition on National Security and Rights in Arab, Middle Eastern, Muslim, and South Asian (AMEMSA) Communities is to create a grassroots led, national policy campaign to change federal policy regarding FBI surveillance and the use of informants. The campaign will be led by affected communities. 10,000
    Environment Justice Action Group
    296 Jersey Street
    Buffalo,NY14201     		NONE 501C3 For the work of the Grassroots Energy Democracy Initiative 10,000
    FIERCE NY
    147 W 24th Street
    New York,NY10011     		NONE 501C3 General Support 5,000
    Health Gap Coalition
    429 W 127th Street 2nd Fl
    New York,NY10027     		NONE 501C3 General Support 10,000
    Iqrit Community Association
    PO Box 2255
    Kofor Yasif,Kofor Yasif  
    IS     		NONE   Media, Website and PR materials for Iqrit's Access to Justice Campaign 10,000
    Itttijah Union of Arab Community-Ba
    Main Road PO Box 108
    Tamra,Tamra  
    IS     		NONE   Training grass roots organizations in the Bedouin community in the Negev 10,000
    Kyoto USA
    800 Hearst Ave
    Berkeley,CA94710     		NONE 501C3 Provide comprehensive technical support to public school districts and other community activists who are considering energy efficiency improvements and the installation of renewable energy systems in their schools. 10,000
    Long Island Jobs with Justice
    390 Rabro Drive
    Hauppage,NY11788     		NONE 501(C to organize Long Island disaster recovery workers from Superstorm Sandy, and to ensure that workers' right are respected on Sandy-related job sites. 10,000
    MataHari-Eye of the Day
    1 Milk St 5th FL
    Boston,MA02111     		NONE 501C3 Women's Cooperative Academy & Startup Incubator 10,000
    ME2orchestra Inc
    PO box 4560
    Burlington,VT05406     		NONE 501C3 Funding will be used to create and distribute a professionally-designed brochure and website for ME2/orchestra, the world's only classical music organization that uses exhilarating performances to erase the stigma surrounding mental illnesses. 7,700
    Middle East Children's Alliance
    1101 8th Street Suite 100
    Berkeley,CA94710     		NONE 501C3 for children's relief in Gaza 10,000
    Mosaic Makers Inc
    3312 Shelburne Road
    Baltimore,MD21208     		NONE 501C3 Collaborating with impoverished W. Baltimore neighborhoods to create murals as a strategy to control their community and redirect the drug trade by creating mosaic murals 5,000
    New Vision Taxi Drivers Association
    693 NE 167 St
    Miami,FL33162     		NONE 501(C Participatory Action Research with Miami-Dade County Taxi Drivers 5,000
    New Yorkers Against the Cornell-Tec
    80 CPW 15W
    New York,NY10023     		NONE 501(C bi-weekly Google protests + Roosevelt Island expansion 4,000
    Nicholas Mottern
    38 Jefferson Ave
    Hasting on Hudson,NY10706     		NONE 501(C Creation of two eight-foot-long fiberglass replicas of the MQ-9 Reaper drone 6,200
    Organized and United for Respect at
    1901 Lindell Ave
    Nashville,TN37203     		NONE 501(C Organizing a worker=led movement for economic justice at Vanderbilt University 9,000
    Organizing Apprenticeship Project
    2525 Franklin Avenue East Suite 30
    Minneapolis,MN55406     		NONE 501C3 This will support work with community partners in organizing youth and parents of color to engage in equity assessment and planning process with a set of schools in up to five districts in Minnesota, as part of a larger effort to create new equity standard for schools in our state. 4,500
    Parent Leadership Project
    125 W 109th St
    New York,NY10025     		NONE 501(C work for justice in public education by building power, leadership and organizing among low-income parents of color 10,000
    People's Justice for Community Cont
    105 E 22nd Street Suite 103
    New York,NY10010     		NONE 501(C Cop Watch Alliance 8,000
    Picture the Homeless
    2427 Morris Ave
    Bronx,NY10468     		NONE 501(C general support 10,000
    Poughkeepsie Plenty
    16 Bain Street
    Poughkeepsie,NY12601     		NONE 501(C Mobilization meetings with diverse groups to increase awareness of food insecurity, understanding of the right to food and participation in food issue forums 7,000
    Recode
    5272 N Interstate 411
    Porland,OR97217     		NONE 501(C trains residents in community organizing so they can engage in participatory democracy to transition Oregon to using performance based code 10,000
    REV
    601 W 26th St
    New York,NY10001     		NONE 501C3 Domestic employer online fair wage calculator and agreement generator 5,000
    Revision International
    3735 Morrison Road
    Denver,CO80219     		NONE 501C3 As part of a larger effort to build a community-owned food cooperative in Denvers Westwood neighborhood, Revision would use a Sparkplug Foundation grant to help establish an educational commercial kitchen, where low income families can learn to prepare and preserve locally grown produce for their own family nutritional needs and generate additional household income by turning any excess produce into sellable goods within the community. 10,000
    Safe Return Project
    1000 MacDonald Ave Suite B
    Richmond,CA94801     		NONE 501C3 to train 15 new formerly incarcerated leaders for public action 5,000
    Street Vendor Alliance of North Ame
    123 William Street
    New York,NY10038     		NONE 501(C To unify organizing efforts among street vendors, building more local power to win social and economic justice for street vendors, their families and communities. 10,000
    Student Global AIDS Campaign
    12029 Heather Down Drive
    Herndon,VA20179     		NONE 501(C organizing students and youth living with HIV to fight AIDS with political advocacy and direct action 10,000
    Student Leader Advocates of Music
    3734 Vinton Ave 5
    Los Angeles,CA90034     		NONE 501(C curriculum and instrumental support to college student teachers in after school music program 4,000
    The Beehive Collective
    101 Court St
    Machias,ME04654     		NONE 501C3 movement building conference for artists doing social justice work 4,000
    The Freedom Theatre
    1 School Street
    Jenin,Middle East  
    OC     		NONE   Launching the Filmmaking unit in Jenin Refugee Camp to creating lasting stories that will reflect the true perspectives of the people of Jenin and hidden aspects of the wider Palestinian story. 10,000
    The Red Umbrella Project
    3301 Chartres Street
    New Orleans,LA70117     		NONE 501(C production of original theater piece based on experiences of trans women, written and performed by trans women via an eight-week workshop 10,000
    The Voice of the Ex-Offender
    3301 Chartres Street
    New Orleans,LA70117     		NONE 501C3 organizer development for legal education and civic engagement programs 10,000
    Tishreen
    PO Box 2203
    Taybeh,Taybeh  
    IS     		NONE   start-up funding to establish a group of Arab Palestinian women activists in Taybeh, Israel, who will serve as grassroots organizers. 10,000
    VOCAL
    80-A Forth Ave
    Brooklyn,NY11217     		NONE 501C3 general support of work organizing to end AIDS in New York City 5,000
    WESPAC Foundation
    52 North Broadway
    White Plain,NY10603     		NONE 501C3 general support of Adalah-NY 5,000
    Women in Trasition
    806 E Chestnut Street
    Louisville,KY40204     		NONE 501C3 Hire part-time fundraiser 5,000
    Social and Environmental Entreprene
    23532 Calabasas Road Suite A
    Calabasas,CA91302     		NONE 501C3 general support 7,750
    Disarat-the Arab Center for Law and
    PO Box 3190
    Nazareth,Nazareth  
    IS     		NONE   Dirasat will implement a series of training meetings and seminars for leaders of Arab student unions in Israeli universities designed to increase their ability to help their constituents realize their right to equal education. 10,000
    ISTV-Israel Social TV
    PO Box 341
    Tel Aviv,Middle East  
    IS     		NONE   Implementation of TV journalism as a tool to promote social struggle and the aspiration for peace. 10,000
    Total .................................bullet 3a 439,480
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		         
    4 Dividends and interest from securities....         165,686
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....         455
    8
    Gain or (loss) from sales of assets other than inventory .............     		        746,456
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..     912,597
    13Total. Add line 12, columns (b), (d), and (e)..................
    13912,597
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID: 13000170
    Software Version: 2013v3.1


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2013 AccountingFeesSchedule
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:13000170
    Software Version:2013v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
      4,790 4,551 239 0

    TY 2013 OtherExpensesSchedule
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:13000170
    Software Version:2013v3.1
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BANK CHARGES 79 75 4  
    FILING FEES-NEW YORK STATE DEP.OF LAW 250 238 12  
    INVESTMENT EXPENSE 88,843 88,843 4,442  
    MISCELLANEOUS 180 171 9  
    OFFICE EXPENSE 294 279 15  
    PAYROLL SERVICE FEES 1,464 1,391 73  
    POSTAGE/DELIVERY 385 366 19  
    REIMBURSEMENT 89 85 4  
    TELEPHONE 449 427 22  
    TRAVEL 205 195 10  
    WEBSITE MAINTENANCE/FEES 1,885 1,791 94 1,185
    WORKER COMPENSATION 283 269 14  


    TY 2013 OtherIncomeSchedule2
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:13000170
    Software Version:2013v3.1
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Other Investment Income 455    


    TY 2013 TaxesSchedule
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:13000170
    Software Version:2013v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL TAXES 8,048      
    FOREIGN TAXES 3,203 3,203    
    PAYROLL TAXES 2,295   2,295