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.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2014
Open to Public Inspection
For calendar year 2014, or tax year beginning 2014, and ending , 20
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$8,762,261J 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
Sch. B ...............
3 Interest on savings and temporary cash investments 10 10 10
4 Dividends and interest from securities...... 158,129 158,129 158,129
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 740,330
b Gross sales price for all assets on line 6a 3,243,272
7 Capital gain net income (from Part IV, line 2)... 740,330
8 Net short-term capital gain.........  
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 3,351 267 267
12 Total. Add lines 1 through 11........ 901,820 898,736 158,406
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages...... 39,167      
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 1,313 1,247 66  
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 13,757 13,069 688  
19 Depreciation (attach schedule) and depletion... Click to see attachment 466 443 23
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications.......... 123 117 6  
23 Other expenses (attach schedule)....... Click to see list of attachments 113,653 112,859 5,682 11,892
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 168,479 127,735 6,465 11,892
25 Contributions, gifts, grants paid........ 485,060 485,060
26 Total expenses and disbursements. Add lines 24 and 25 653,539 127,735 6,465 496,952
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 248,281
b Net investment income (if negative, enter -0-) 771,001
c Adjusted net income (if negative, enter -0-)... 151,941
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2014)
Form 990-PF (2014)
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............... 25,756 38,687 38,687
2 Savings and temporary cash investments.......... 834,415 624,206 624,206
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) 524,997 194,998 195,000
b Investments—corporate stock (attach schedule)........ 4,454,469 5,229,173 7,896,893
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)........... 6,621 5,613 5,613
14 Land, buildings, and equipment: basis bullet2,328
Less: accumulated depreciation (attach schedule) bullet466   Click to see attachment1,862 1,862
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,846,258 6,094,539 8,762,261
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 5,841,258 6,089,539
30 Total net assets or fund balances (see instructions)...... 5,841,258 6,089,539
31 Total liabilities and net assets/fund balances (see instructions).. 5,846,258 6,094,539
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 5,841,258
2 Enter amount from Part I, line 27a..................... 2 248,281
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 6,089,539
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 6,089,539
Form 990-PF (2014)
Form 990-PF (2014)
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 2 740,330
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 -93,723
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 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))
2013 432,562 7,691,839 0.05624
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
2 Total of line 1, column (d) ...................... 2 0.26201
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 0.05240
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 8,702,048
5 Multiply line 4 by line 3....................... 5 455,996
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 7,710
7 Add lines 5 and 6......................... 7 463,706
8 Enter qualifying distributions from Part XII, line 4.............. 8 496,952
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 (2014)
Form 990-PF (2014)
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 7,710
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 7,710
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 7,710
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a  
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 7,710
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 7,710
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 172
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 172
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 2015 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 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 2014 or the taxable year beginning in 2014 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 2014, 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 FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 6
    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 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 2014?.............
    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 2014, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2014?...............
    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 2014 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 2014.)....................
    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 2014?
    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 4945(d)(4)(A)? (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 (2014)
    Form 990-PF (2014)
    Page 7
    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 (2014)
    Form 990-PF (2014)
    Page 8
    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 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
    7,675,230
    b
    Average of monthly cash balances.......................
    1b
    1,159,336
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    8,834,566
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    8,834,566
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    132,518
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    8,702,048
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    435,102
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    435,102
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    7,710
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    7,710
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    427,392
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    427,392
    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
    427,392
    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
    496,952
    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
    496,952
    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
    7,710
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    489,242
    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 (2014)
    Form 990-PF (2014)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2013     		(c)
    2013     		(d)
    2014
    1 Distributable amount for 2014 from Part XI, line 7 427,392
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2014:
    a From 2009....... 28,859
    b From 2010....... 39,447
    c From 2011.......  
    d From 2012.......  
    e From 2013....... 64,176
    fTotal of lines 3a through e......... 132,482
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 496,952
    a Applied to 2013, 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 2014 distributable amount..... 427,392
    e Remaining amount distributed out of corpus 69,560
    5 Excess distributions carryover applied to 2014.    
    (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 5 202,042
    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 2013. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2014. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8Excess distributions carryover from 2009 not
    applied on line 5 or line 7 (see instructions) ...     		28,859
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......     		173,183
    10 Analysis of line 9:
    a Excess from 2010.... 39,447
    b Excess from 2011....  
    c Excess from 2012....  
    d Excess from 2013.... 64,176
    e Excess from 2014.... 69,560
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 10
    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 2014, 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) 2014 (b) 2013 (c) 2012 (d) 2011
             
    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: 10/15/2014 APPLICATION DATE: 10/31/2014
    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 (2014)
    Form 990-PF (2014)
    Page 11
    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
    WESPAC Foundation
    52 North Broadway
    White Plain,NY10603     		NONE PC general support of Adalah-NY 20,400
    JEWISH VOICE FOR PEACE
    147 Prince St Suite 17
    BROOKLYN,NY11201     		NONE PC GENERAL SUPPORT 6,500
    PEACEFUL UPRISING
    PO Box 521011
    Salt Lake City,UT84152     		NONE PC The launch of an ongoing training camp called Campaign Field School in eastern Utah, in which participants will develop and use nonviolent direct action and organizing skills to stop the firstTar sands mine in the U.S. 10,000
    GREATER FOUR CORNERS-Action for Reg
    380 Washington St
    Dorchester Center,MA02124     		NONE 501C3 Utilize up-to-date communication tools to build a stronger voice for good jobs . 5,000
    SOUTHERN MAINE WORKERS CENTER
    68 Washington Ave
    PORTLAND,ME04101     		NONE PC The Southern Maine Workers Center is a membership-led organization committed to creating a grassroots, people-powered movement that improves the lives, working conditions, and terms of employment for working And poor people in Maine through a combination of education, organizing and advocacy. 10,000
    PHILA POSH-The Philadelphia Workers
    4509 Chester Ave
    Philadelphia,PA19143     		NONE PC "To hire a full-time, experienced organizer to bring together a group of day laborers in North Philadelphia To challenge the recent increase in police interference at their job-seeking site and build a worker-led community organization." 10,000
    DATACENTER
    1904 Franklin Street Suite 900
    Oakland,CA94612     		NONE PC "Increase trainings, toolkits and web based activities in order to strengthen DataCenters Sustainability and produce new research that supports social justice campaigns." 10,000
    Rockaway Wildfire
    8000 Shore Frontkwy
    ROCKAWAY BEACH,NY11693     		NONE PC "Fighting for jobs, affordable housing and a resilient community by advocating for community controlled Development in Rockaway, Queens." 10,000
    CAAAV-Organizing Asian Communities
    55 Hester Street
    NEW YORK,NY10002     		NONE PC "Organize project to develop the leadership of Asian tenants in New York City's public housing developments, and build a pan-Asian base to join a larger multi-racial fight for systemic and Institutional changes at NYCHA." 10,000
    NEW ISRAEL FUND-Al-Bir
    PO Box 53410
    JERUSALEM,MIDDLE EAST  
    OC     		NONE PC "Training and mentorship for a network of 20 young activists from 10 rural Palestinian communities in the north of Israel who want to creatively advocate for their rights and The sustainability and dignity of their communities." 10,000
    alQaws
    PO Box 161610 Hanassi street 1st F
    Jerusalem,MIDDLE EAST91016
    OC     		NONE NC "Production of music videos from our social change initiative, using them to develop Educational activities and content we provide to partner civil society organizations." 10,000
    Barelas Community Coalition
    PO Box 7547
    Albuquerque,NM87194     		NONE NC Bolster efforts to supply affordable housing in a low-income neighborhood at risk of gentrification. 10,000
    Brandworkers
    45-02 23rd Street 2
    LONG ISLAND CITY,NY11101     		NONE PC "Assessment and curriculum design of an autonomous women's leadership development Program for workers in food production and distribution industry." 5,000
    Environmental Justice Coalition for
    PO Box 188911
    Sacramento,CA95818     		NONE PC "Grassroots community organizing, capacity- and coalition-building toward the realization Of the human right to water and sanitation in California." 10,000
    Families and Friends of Louisiana
    1600 Oretha Castle Haley Blvd
    New Orleans,LA70113     		N/A PC "FFLIC's goal is to build a movement to stop the school to prison pipeline. We are requesting funding to support our 50-2017 Campaign. We will work to reduce out-of-school suspensions Of our children across LA increasing our membership base to enhance education and juvenile justice reform efforts." 10,000
    Freedom Archives
    522 Valencia St
    San Francisco,CA94110     		NONE PC "Chican@as and cointelpro: a new film exploring the history of government repression Against the Chican@ liberation struggle." 5,000
    Idaho Community Action Network
    3450 Hill Road
    Boise,ID83704     		NONE PC Three-year rural strategy outreach project in North Idaho to organize in new unserved communities. 10,000
    ALLIANCE FOR GLOBAL JUST-Mashjar Ju
    225 EAST 26TH STREET
    TUCSON,AZ85713     		NONE PC Engage and empower Palestinian communities to learn clean, green environmental practices. 9,960
    WHEELOCK MOUNTAIN FARM-Migrant Just
    91 WEST WHEELOCK ROAD
    GREENSBORO,VT05842     		NONE PC "Launch of ""Human Rights for Food Justice"" campaign to create and enforce a set of ""milk with dignity"" Standards with guidance from the extremely successful model of the Coalition of Immokalee Workers (FLA)." 10,000
    Queer Detainee Empowerment Project
    4 Metrotech Center Attn QDEP
    BROOKLYN,NY11201     		NONE PC "This is our first year operating, as we launched in January of 2014; thus this grant would go towards paying the salary for our community organizer, so that they can work to establish a strong organizing Base in the queer/trans people of color immigrant community in NYC." 10,000
    Rural and Migrant Ministry Inc
    PO Box 4757
    Poughkeepsie,NY12602     		NONE PC "The Farmworker Organizing Center empowers farmworkers in New York as they organize to win dignity and labor rights by ending racist exclusion from many statewide laws, such as denial of the right to overtime Pay or even a day of rest each week." 10,000
    Sacramento Regional CoalitionTo End
    1331 Garden HighwaySuite 100
    Sacramento,CA95833     		NONE PC "Homeless Civil Rights Project - conduct discrimination survey - discrimination by law enforcement - belongings confiscated, citation, arrest; businesses, direct service providers [HIV/AIDS, sexual orientation, Transgender & immigration status] Goal is develop civil rights campaign based on results" 10,000
    ALLIANCE FOR GLOBAL JUSTICE-UNIDOS
    225 EAST 26TH STREET
    Tucson,AZ85713     		NONE PC "Access to Mexican-indigenous educational program services (MAS) banned by the State of Arizona and an Accompanying organizer training to preserve and expand the curriculum, despite illegality." 9,600
    RES PUBLICA-Wildfire Project
    857 Broadway 3FL
    New York,NY10003     		NONE 501C3 National convening of front-line groups organizing around economic, social, and ecological justice 10,000
    OAK HILL CDC-Worcester Green Low In
    74 PROVIDENCE STREET
    Worcester,MA01604     		NONE PC "A community organizer will continue to link together energy efficiency programs and funding sources with the aging building stock of the extremely low-income. This will include advocacy efforts on energy programs, Direct work helping housing partners, research, and publication of replicable results" 10,000
    SYRACUSE CENTER-Wks' Center of CeN
    2013 E GENESEE ST
    Syracuse,NY13210     		NONE PC "To advance our outreach to low-wage workers in Syracuse - particularly in the high-growth service industries Of retail, restaurant and hospitality - and to build a larger, more active, and more diversified membership." 10,000
    7amleh
    POBox 99604
    Haifa   31996
    OC     		NONE NC "Establish a training project of 6 workshops, enabling Palestinian activists throughout Israel and the Opt for increased social media tools to address human rights abuses." 15,000
    STUDENT FARMWORKER-Alliance Fair Fo
    PO Box 603
    Immokalee,FL34143     		NONE PC "Growing and strengthening the ally network of the Coalition of Immokalee Workers and building Upon the successes of the Campaign for Fair Food to work for justice for farmworkers nationwide" 10,000
    PEACE DEV'L FUND-Art Forces
    PO BOX 40250
    SAN FRANSICO,CA94140     		NONE PC "Creating a globally accessible multimedia archive on access to water, based on a year of media education Workshops offered in partnership with Palestine's EWASH: Emergency Water Sanitation Hygiene in the Gaza Strip and West Bank and the International Indian Treaty Council in the US" 15,000
    API WELLNESS CENTER-Asian Pacific I
    730 POLK ST
    SAN FRANCISCO,CA94109     		NONE PC "Establishing an intergenerational oral history project that explores queer Asian Pacific IslandersAnd their experiences with love and activism from the 60s-90s." 10,000
    FACTS ED FUND-California Families
    1137 E Redondo Blvd
    Inglewood,CA90302     		NONE PC "Developing CFASC from a start-up to a sustainable organization and expanding it to involve family members of All those who are incarcerated in addition to the family members of those in solitary confinement with the launch Of the Family Unity Network as a project of CFASC." 10,000
    Community Reporting Alliance
    Alliance20 West Avenue
    Chester,NY10918     		NONE PC Library-based, youth-ed community news project in Ferguson, MO, where young people can use journalism tools with Professional support to explore local subjects that matter to them and to their community. 10,000
    Food Chain Workers Alliance
    1730 W Olympic Blvd 300
    Los Angeles,CA90015     		NONE SO I "The pilot four-day training program of the new Food Justice Education Project will develop 8 worker-leaders, Who will then train others in their workplaces and communities to broaden worker participation in the food justice Movement in order to positively transform the food system for all." 10,000
    GREATER HOMEWOOD-Force-Upsetting
    3503 N CHARLES ST
    Baltimore,MD21218     		NONE PC "An educational program to train leaders to mobilize their communities in publicly supporting survivors of sexual abuse and rape as part Of The Monument Quilt, a crowd-sourced public art project to help survivors reconnect with their communities and provide public healing space" 10,000
    CRENULATED CO-New Settlement P A C
    247 WEST 37TH STREET 4TH FL
    NEW YORK,NY10018     		NONE PC "The District 9 New Teacher Mentoring Initiative is an innovative initiative coordinated by the New Settlement Parent Action Committee (PAC) That will train teacher mentors and pilot community-led professional development for educators on family engagement in a struggling Bronx District." 10,000
    Prison Justice League
    PO Box 49988
    Austin,TX78765     		NONE PC "Development of the Prisoner Resource and Organizing Center (PROC) to challenge inhumane conditions inside prisons, educate And train community members impacted by incarceration, and holds the state accountable for actions that support mass incarceration." 10,000
    SEVENTH GENERATION FUND-Sacred Plac
    PO BOX 4569
    ARCATA,CA95518     		NONE PC "To convene and catalyze tribal communities and regional and global partners to bring awareness to and contribute Possible solutions to both the local and global issue of industrial scale development on desert ecosystem." 10,000
    SF World Music Festival
    1007 General Kennedy Ave SUITE 215
    San Francisco,CA94129     		NONE 501C3 "To launch THE XI PEI KUN IMMIGRANT MASTERS INITIATIVE, which will provide under-employed Bay Area immigrant music Masters with the professional development services and job opportunities to help them survive and grow a thriving music career in America." 10,000
    THOMAS MANN CENTER-Shalefield Justi
    5129 PENN AVENUE
    PITTSBURGH,PA15224     		NONE PC "Bringing together college students, people from the front lines of Environmental Justice struggles, and Environmental Justice Organizers for a week of education and movement building." 7,500
    GRAND ASPIRATIONS-Soulardarity
    413 WACOUTA STREET STE 400
    ST PAUL,MN55102     		NONE PC "For leadership and membership development and co-op education of a self-sustaining cooperative pursuing community-owned solar Streetlights and collaborative solutions to energy poverty in Highland Park, MI - a small city inside of Detroit." 10,000
    Stonewall Youth
    PO Box 7383
    Olympia,WA98507     		NONE PC "Building and sharing a sustainable model of youth organizing: providing the training, resources and support necessary For youth within Stonewall Youth." 8,500
    PEOPLE'S COMM ORG-Ugnayan Youth
    300 W CESAR CHAVEZ AVENUE
    LOS ANGELES,CA90012     		NONE PC "Providing leadership/community organizing training to low-income/working class youth of Philippine ancestry in NYC through Our 6-week summer internship program and consistent weekly youth organizing and programming throughout the year." 12,000
    UNITED METHODIST-Workers' Advice
    475 RIVERSIDE DR RM 1503
    NEW YORK,NY10115     		NONE 503C3 "Workforce training and empowerment workshops for Palestinian women in Israel to teach them how to advocate for themselves, Identify employment, work with employers, and overcome obstacles to working outside the village." 10,000
    Center for Constitutional Rights
    666 Broadway 7th floor
    New York,NY10012     		NONE PC General support 3,000
    CENTER FOR NEW IDEAS-Hands Up Unite
    438 N Skinker St
    St Louis,MO63130     		NONE NC General support 3,000
    US Campaign to End the Occupation
    PO Box 21539
    WASHINGTON,DC20009     		NONE PC General support 1,500
    Bronx Freedom Fund
    260 E 161st Street
    Bronx,NY10451     		NONE PC General support 5,000
    NEW WORLD FOUNDATION-Justice League
    666 West End Avenue
    New York,NY10025     		NONE PC General support 3,000
    Health Gap
    429 W 127th St 2nd Fl
    New York,NY10027     		NONE PC General support 4,000
    VOCAL
    80-A Forth Ave
    Brooklyn,NY11217     		NONE PC general support of work organizing to end AIDS in New York City 1,100
    Picture the Homeless
    2427 Morris Ave
    BRONX,NY10468     		NONE PC GENERAL SUPPORT 5,000
    SE UPLIFT-Recode
    5272 N Interstate 411
    Porland,OR97217     		NONE PC trains residents in community organizing so they can engage in participatory democracy to transition Oregon to using performance based code 10,000
    TISHREEN
    SOUTHERN 24 STREET PO BOX 2203
    TAYBEH,TAYBEH4040000
    IS     		NONE NC TO ESTABLISH A GROUP OF ARAB PALESTINNIAN WOMEN ACTIVISTS IN TAYBEH ISREAL WHO WILL SERVE AS GRASSROOTS ORGANIZERS 10,000
    CIVIC
    PO BOX 40677
    SAN FRANCISCO,CA94140     		NONE 501C3 TO END THE ISOLATION AND HUMAN RIGHTS ABUSES OF PEOPLE IN US IMMIGRATION AND DETENTION 10,000
    Total .................................bullet 3a 485,060
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 12
    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 ............     		        10
    4 Dividends and interest from securities....         158,129
    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.....         3,351
    8
    Gain or (loss) from sales of assets other than inventory .............     		        740,330
    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)..     901,820
    13Total. Add line 12, columns (b), (d), and (e)..................
    13901,820
    (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 (2014)
    Form 990-PF (2014)
    Page 13
    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) 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 (2014)
    Additional Data


    Software ID: 14000265
    Software Version: 2014v5.0


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2014 AccountingFeesSchedule
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:14000265
    Software Version:2014v5.0
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    KWLLC 1,313 1,247 66 0

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2014 DepreciationSchedule
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:14000265
    Software Version:2014v5.0
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    COMPUTER 2014-09-16 2,328   200DB 20.00 % 466      

    TY 2014 LandEtcSchedule2
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:14000265
    Software Version:2014v5.0
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Auto./Transportation Equip.       1,862
    Machinery and Equipment 2,328 466 1,862  


    TY 2014 OtherExpensesSchedule
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:14000265
    Software Version:2014v5.0
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BANK CHARGES 289 275 14  
    FILING FEES-NEW YORK STATE DEP.OF LAW 250 238 12  
    INVESTMENT EXPENSE 97,765 97,765 4,888  
    MEETING EXPENSES 177 168 9  
    OFFICE EXPENSE 426 405 21  
    PAYROLL SERVICE FEES 1,440 1,368 72  
    POSTAGE/DELIVERY 399 379 20  
    REIMBURSEMENT 168 160 8  
    TELEPHONE 495 470 25  
    WEBSITE MAINTENANCE/FEES 11,892 11,297 595 11,892
    WORKER COMPENSATION 352 334 18  


    TY 2014 OtherIncomeSchedule2
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:14000265
    Software Version:2014v5.0
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Other Investment Income 3,351 267 267


    TY 2014 TaxesSchedule
    Name:
    THE SPARKPLUG FOUNDATION
    EIN: 33-1033952
    Software ID:14000265
    Software Version:2014v5.0
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL TAXES 8,278 7,864 414  
    FOREIGN TAXES 2,483 2,359 124  
    PAYROLL TAXES 2,996 2,846 150