Exhibit 10.1

Exhibit 10.2

DELAYED PAYMENT AGREEMENT

This Delayed Payment Agreement ("Agreement") is entered into by and between _____________________________ ("Employee") and SPAR Group, Inc. ("SGRP") and SPAR Marketing Force, Inc. ("SMF", and together with SGRP, "SPAR" or "Employer") and each of its past and current parents, subsidiaries, affiliates, related entities, owners, successors, officers, directors, board members, employees, agents, representatives, attorneys, insurance carriers, plan sponsors, trustees, committees, administrators, fiduciaries and assigns in their official and individual capacities, on the date last executed below (together with SPAR, the "SPAR Parties"), effective as of as of March 27, 2020. (Employee and SPAR are sometimes hereinafter collectively referred to as "Parties" or singularly as a "Party"). SGRP and its consolidated subsidiaries hereinafter collectively referred to as the "Company").

RECITALS AND AGREEMENT

WHEREAS, in 2019, SPAR provided a strictly confidential bonus plan ("2019 Bonus Plan" or the "Plan") for select approximately 29 individuals employed by SPAR ("2019 Plan Employees"), including Employee;

WHEREAS, the Compensation Committee (the "Compensation Committee") of SGRP's Board (the "Board") already approved the 2019 Bonus Plan for payment and the participants therein and formulas thereunder respecting the bonus plan amount(s) to be earned by the 2019 Plan Employees pursuant to the 2019 Bonus Plan, which bonus plan amount(s) would not be reduced or affected by any related party expenses or payments, and which participation and formulas SPAR confirmed in an individual letter to each 2019 Plan Employee (including Employee) and promised to and agreed with each 2019 Plan Employee to pay bonuses upon satisfaction of the bonus performance criteria stated therein (each a "2019 Bonus Letter");

WHEREAS, under the terms of the 2019 Bonus Plan, any annual bonus earned thereunder was to be paid out after the Company's 2019 financial results (the "2019 Financial Results") had been determined, audited and publicly communicated;

WHEREAS, in the March 2020 Board and Committee Meetings, the likely 2019 Financial Results and potential payouts under the 2019 Bonus Plan were discussed, the prior approvals of 2019 Bonus Plan and the binding nature of the 2019 Bonus Letters were confirmed by the Compensation Committee members, counsel and minutes and correspondence, and they also confirmed that no further approval of the Compensation Committee or Board was required or possible and that no deferrals or changes could be made without the written agreement of the affected 2019 Plan Employee;

WHEREAS, the 2019 Financial Results (i) were finalized and publicly communicated on March 27, 2020, (ii) included the EBITDA components applicable to such bonus performance criteria, (iii) were audited and reported upon by BDO, and (iv) were included in SGRP's consolidated financial statements in its Annual Report on Form 10-K for 2019 as filed with the SEC on April 14, 2020 (the "Annual Report"), which Annual Report was approved by SGRP's Audit Committee and signed by a majority of the directors on the Board;

WHEREAS, all 2019 Plan Employees (including Employee) fully, unconditionally and irrevocably earned their bonuses under the 2019 Bonus Plan and 2019 Bonus Letter and became unconditionally and irrevocably entitled to payment of such bonuses as of March 27, 2020 (, collectively, the "2019 Bonuses"), and Employee has fully, unconditionally and irrevocably earned Employee's share of the 2019 Bonuses in the amount stated in Section 1(a), below;

WHEREAS, on or about March 27, 2020, management also began to realize that, while current cash availability was more than sufficient to pay the full 2019 Bonuses, there was uncertainty in SPAR's future cash flow realities in light of the global pandemic known as the new Coronavirus and COVID-19 (which event and effect was unforeseeable when the 2019 Bonus Plan was adopted and communicated), that were beginning to make current payment of any amounts of the 2019 Bonuses administratively impracticable and inadvisable;

WHEREAS SPAR's management has thus determined to temporarily suspend payments of the 2019 Bonuses under the 2019 Bonus Plan for all SPAR 2019 Plan Employees (collectively, the "2019 Deferred Bonuses"), including for Employee (which deferral Employee accepts and agrees), while recognizing that all such bonuses under the 2019 Bonus Plan were unconditionally and irrevocably earned by and payment became due and payable to all SPAR 2019 Plan Employees as of March 27, 2020;

WHEREAS, the Parties expect and anticipate that cash flow later this year will be such that proportional payout of the 2019 Bonuses can reasonably be accomplished, and the Parties thus anticipate and intend, and SPAR promises and agrees, that all remaining payment(s) under the 2019 Bonus Plan will be made to Employee as soon as administratively practicable, and will begin in no event later than December 31, 2020, or any earlier occurrence of certain specified events;

WHEREAS, Employee has agreed to forego interest through December 31, 2020, on the deferred amount of the 2019 Bonuses based on SPAR's promise and agreement to make the remaining payment(s) set forth herein; and

WHEREAS, in reliance on these understandings and assurances, the Parties have agreed to this temporary delay of the Employee's bonus that remains unpaid, due and owing.

NOW, THEREFORE, in consideration for temporarily delaying payment and assuring final payment of the full amount on of the bonus owed to the Employee under the 2019 Bonus Plan as described herein, and for the promises and the mutual covenants and undertakings contained herein, and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged by the Parties, the Parties, intending to be legally bound, hereby agree that all of the "WHEREAS" recitals above are incorporated in this Agreement and further agree to the following terms and conditions, effective as of as of March 27, 2020:

1.     SPAR acknowledges and agrees with Employee that:

SPAR and Employee agree these amounts are accurate and together correctly reflect the full 2019 Bonus Plan obligation of SPAR to Employee.

2.     SPAR acknowledges and agrees with Employee that:

(a)     SPAR shall pay Employee the remaining balance of the Employee's 2019 Deferred Bonus as soon as administratively practicable under the Company's financial circumstance, as determined by the chief executive officer and senior financial officer of SPAR based on business and cash flow estimates.

(b)     SPAR agrees that, commencing September 1, 2020, SPAR will immediately pay the unpaid 2019 Bonuses in an amount equal to the Applicable Availability when it exceeds zero. "Applicable Availability" means any availability under the Domestic Credit Facility minus $500,000. "Domestic Credit Facility" shall mean the Company's domestic credit facility with North Mill Capital LLC ("NMC") or any successor lender. For example if availability under the Domestic Credit Facility is $750,000 at any time after September 1, 2020, SPAR will immediately pay the unpaid 2019 Bonuses to all 2019 Plan Employees in an amount equal to $250,000.

(c)     SPAR agrees, however, that SPAR shall pay the full amount of the Employee's 2019 Deferred Bonus by no later than the first to occur of (A) December 31, 2020, or (B) directly or indirectly making, commencing, entering into, committing to or effecting any of the following (each "Specified Event");

(d)     SPAR will make all payments towards the outstanding unpaid balance from Employee's 2019 Deferred Bonus to Employee in proportion to all other payments of the 2019 Deferred Bonuses to the other 2019 Plan Employees, with Employee receiving his or her proportionate share (i.e., the proportion of the Employee's 2019 Bonus to the total 2019 Bonuses).

(e)     If Employee's salary was paid by direct deposit, the Employee's 2019 Deferred Bonus and interest payments shall likewise be paid by direct deposit to the same account or as Employee may otherwise directed in writing.

(f)     Employee waives and releases any claim for earlier payment of this balance other than any claim for interest as provided herein.

3.     SPAR acknowledges and agrees with Employee that:

4.     SPAR will use its best efforts (to the greatest extent permitted by law, agreement and financial circumstance) to satisfy in full all 2019 Deferred Bonuses prior to directly or indirectly making, commencing, entering into, committing to or effecting any of the following (each a "Junior Payment"):

5.     Until the balance of the Employee's 2019 Deferred Bonus is fully paid to Employee, payment of any unpaid balance of the Employee's 2019 Deferred Bonus shall continue to be due and payable and survive any separation from employment between SPAR and Employee, regardless of the reason for, circumstances surrounding, or timing of any such separation, including (without limitation) by reason of death, disability, retirement, resignation (for cause or otherwise) or termination (for cause or otherwise). Any unpaid balance of the Employee's 2019 Deferred Bonus and Employee's rights under this Agreement shall inure to the benefit of and be enforceable by the Employee's heirs, successors, assigns and legal representatives, each of whom shall be an express third party beneficiary of this Agreement.

6.     Payments of the Employee's 2019 Bonus (including the Employee's 2019 Deferred Bonus and any interest), and SPAR's obligations respecting them in this Agreement, shall not be reduced, impaired, delayed or hindered, or otherwise affected in any manner by any future wage, salary, bonus (e.g., for 2020 or later performance), fee, severance, advancement, indemnification or other payments or reimbursements that are or may be owed, or may become owed, to Employee by SPAR, any SPAR Party or any related entity, under any contract, policy, plan or practice or otherwise; nor shall such other payments, if any, be reduced, impaired, delayed or hindered, or otherwise affected in any manner by this remaining bonus plan payment obligation or the bonus amount already paid.

7.     SPAR Parties agree that nothing contained in this Agreement and no action taken by Employee hereby shall be construed as an admission of any liability or wrongdoing by Employee.

8.     Employee agrees that nothing contained in this Agreement and no action taken by SPAR hereby shall be construed as an admission of any liability or wrongdoing by SPAR Parties.

9.     This Agreement represents the entire agreement between SPAR Parties and Employee respecting the 2019 Bonus Plan and the payments due thereunder. Each Party further acknowledges no promises or representations have been made or relied upon regarding the 2019 Bonus Plan and the payments due thereunder apart from those expressly set forth in this Agreement. For Clarity, this Agreement is not intended to, and shall not, modify or affect any future wage, salary, bonus (e.g., for 2020 or later performance), fee, severance, advancement, indemnification or other payment or reimbursement right or interest that is or may be owed or granted, or may become owed or granted, by SPAR, any SPAR Party or any related entity to Employee under any contract, benefit, policy, plan or practice or otherwise, including (without limitation) any employment agreement or terms, severance agreement or change in control severance agreement. This Agreement (i) may not be supplemented, modified, amended, restated, waived, extended, discharged, released or terminated orally, (ii) may only be supplemented, modified, amended or restated in a writing signed by all of the Parties hereto specifically referencing this Agreement by date, title, parties and provision(s) being amended, and (iii) may only be waived, extended, discharged, released or terminated in a writing signed by each Party against whom enforcement thereof may be sought.

10.     Parties agrees that, in the event that any provision or statement in this Agreement is held invalid by a court or arbitrator of competent jurisdiction, the remaining provisions of this Agreement shall remain intact. Upon a finding by a court, administrative agency or other tribunal of competent jurisdiction that any release, waiver or covenant contained in this Agreement is void, illegal or unenforceable, Parties agrees promptly to execute a release, waiver or covenant that is legal and enforceable.

11.     Whenever in this Agreement reference is made to any person, such reference shall be deemed to include the successors, assigns, and legal representatives of such person. Except as otherwise expressly provided herein, the representations, agreements and other provisions of this Agreement are for the exclusive benefit of the Parties hereto, and, no other person shall have any right or claim against any Party by reason of any of those provisions or be entitled to enforce any of those provisions against any Party.

12.     New York law and applicable federal law shall govern the enforceability and construction of this Agreement, in each case other than those conflict of law rules that would defer to the applicable law of another jurisdiction.

13.     The Employee and SPAR mutually consent and agree to the resolution by binding arbitration of any and all claims (whether under common law, statute, regulation or otherwise), that the Employee may have against SPAR, and all successors and assigns of any of them, or that SPAR might have against the Employee, respecting or arising under the 2019 Bonus Plan, the Employee's 2019 Bonus, the Employee's 2019 Deferred Bonus, or this Agreement (each an "Covered Claim"), as follows:

(a)     Except only for the Arbitration Exclusions, binding arbitration shall replace going before any government agency or a court for a judge or jury trial for any Covered Claim, and neither the Employee, nor SPAR is permitted to bring any claim or action before any such entity for any Covered Claim. The Employee and SPAR each waive the right to have a court or jury trial for any Covered Claim.

(b)     "Arbitration Exclusion" shall mean any injunctive or similar equitable relief, any enforcement of any arbitration or court award or judgment in any jurisdiction or any appeal of any lower court or arbitration decision sought by a Party.

(c)     The Federal Arbitration Act ("FAA") shall govern this section, or if for any reason the FAA does not apply, the arbitration law of the state in which the Employee last rendered labor or services to SPAR Arbitration will be conducted pursuant to the applicable rules of the Judicial Arbitration and Mediation Services, Inc. ("JAMS"); provided, however, that if JAMS does not have an office within 200 miles of the place where the Employee last rendered labor or services to SPAR or applicable Client, then the arbitration will be conducted pursuant to the rules of the American Arbitration Association ("AAA"). The arbitration will take place at the JAMS (or AAA) office closest to the place where the Employee last rendered labor or services to SPAR or applicable Client. The JAMS rules are available at www.jamsadr.com, and the AAA rules are available at www.adr.org.

(d)     Any Party may object to any proposed arbitrator that (in its reasonable judgment) is not a disinterested unrelated third party or does not have at least a basic knowledge of accounting practices and generally accepted accounting principles.

(e)     Each party to the arbitration shall have the right to take depositions of 4 fact witnesses and any expert witness designated by another party. Each party to the arbitration also shall have the right to make requests for production of documents to any party and to subpoena documents from third parties to the extent allowed by law. Requests for additional depositions or discovery may be made to the arbitrator. The arbitrator may grant such additional discovery if the arbitrator finds that the party has demonstrated that it needs that discovery to adequately arbitrate the claim, taking into account the parties' mutual desire to have a speedy, less-formal, cost-effective dispute-resolution mechanism. However, discovery will be strictly limited to documents of the Parties specifically applicable to the claims, excluding, however, those documents protected by attorney/client, accountant or other professional or work product privilege (which have not been waived).

(f)     The arbitrator(s) shall determine each claim or severable part thereof in accordance with the provisions of this Agreement, shall use supportable quantifiable calculations in determining amounts, shall not add to, detract from, or modify any provision of this Agreement, and shall not "split the difference" or use other similar allocation methods.

(g)     Notwithstanding any provision of the JAMS (or AAA) rules, arbitration shall occur on an individual basis only; provided, however, that two or more employees receiving delayed bonuses under the 2019 Bonus Plan may elect in their discretion to proceed in a combined arbitration with SPAR.. The Employee and SPAR (on behalf of itself and each Client) each waive the right to initiate, participate in, or recover through, any class or collective action available to it. Nothing in this Agreement prevents the Employee, SPAR or any Client from filing or recovering pursuant to a complaint, charge, or other communication with any federal, state or local governmental or law enforcement agency.

(h)      The Parties each hereby consents and agrees that any state or federal court sitting in White Plains, New York, each shall have non-exclusive personal jurisdiction and proper venue with respect to any unresolved dispute or controversy between the Parties under or related to this Agreement respecting any Arbitration Exclusion or other matter under this Agreement that is not subject to arbitration hereunder; provided, however, that such consent shall not deprive any Party of the right to appeal the decision of any such court to a proper appellate court located elsewhere or to voluntarily commence or join any action, suit or proceeding in any other jurisdiction having proper jurisdiction and venue.

(i)     The preceding consents to the jurisdiction and venue of such arbitrations and courts have been made by the Parties in reliance (at least in part) on Section 5-1402 of the General Obligations Law of the State of New York, as amended (as and to the extent applicable), other applicable law, and the rules of the AAA. No Party will raise, and each Party hereby absolutely, unconditionally, irrevocably and expressly waives forever, any objection or defense to any such jurisdiction as an inconvenient forum, or to any deference to or delay for any arbitration respecting any counterclaim or other matter relating to any Arbitration Exclusion.

(j)     Except as otherwise provided in this Agreement in any arbitration or court proceeding, SPAR shall pay the costs and expenses of the Arbitrator or court proceeding (as applicable); and each Party shall pay its own expenses in such matter, including the fees and disbursements of its own attorneys; provided, however, that if Employee is the predominately winning Party, SPAR shall immediately reimburse Employee for Employee's expenses in such matter, including the fees and disbursements of Employee's own attorneys.

In Witness Whereof, the Parties hereto have executed and delivered this Agreement intending to be legally bound by it and for it to be effective as of the earliest of date first written above and the dates written below:

Exhibit 10.3

AMENDMENT TO

DELAYED PAYMENT AGREEMENT

Dated as of March 27, 2020

This Amendment to the Delayed Payment Agreement (this "Amendment"), dated and effective as of March 27, 2020 (the "Amendment Date"), is by and between____________________________, the individual named and signing below ("Employee"), and SPAR Group, Inc. ("SGRP") and SPAR Marketing Force, Inc. ("SMF", and together with SGRP, "SPAR" or "Employer"). Employee and SPAR are sometimes hereinafter collectively referred to as "Parties" or singularly as a "Party"). SGRP and its consolidated subsidiaries are hereinafter collectively referred to as the "Company".

Employee and SPAR are parties to the Existing Agreement (as defined below) and desire to supplement and amend it, all upon the terms and provisions and subject to the conditions hereinafter set forth.

NOW, THEREFORE, in consideration of the mutual covenants and agreements set forth in this Amendment and the Existing Agreement, and other good and valuable consideration (the receipt and adequacy of which is hereby acknowledged by the Parties), the Parties hereto hereby agree as follows:

1.     Certain Definitions. Except as otherwise provided herein, all capitalized terms used and not otherwise defined or amended in this Amendment shall have the meanings respectively given to them in the Existing Agreement.

2.     Amendment. Upon execution and delivery of this Amendment, the Existing Agreement is hereby supplemented and amended as follows, effective as of the Amendment Date:

(a)     The defined terms: "Existing Agreement" shall mean the Delayed Payment Agreement between Employee and SPAR dated and effective as of March 27, 2020; and "Agreement" shall mean the Existing Agreement as amended by the Amendment between Employee and SPAR dated and effective as of March 27, 2020, and as such Agreement otherwise may have been and may be supplemented, modified, amended or restated from time to time in the manner provided therein.

(b)     In Section 2(c), clause (i) (which references certain domestic refinancings) is hereby deleted in its entirety, and the following new amended and restated clause is hereby inserted in its place (without the deletion or modification of any other material):

"(i)     [Intentionally Deleted];"

3.     Continuing Agreement, Binding upon Successors. The Existing Agreement, as supplemented and amended by this Amendment, shall remain and continue in full force and effect after the Amendment Date. This Amendment's provisions shall be binding upon the applicable Party and its heirs, successors, assigns and legal representatives and shall inure to the benefit of the heirs, successors, assigns and legal representatives of each other Party.

4.     Counterparts, Amendments and Authority. This Amendment may be executed in multiple counterparts and delivered electronically (including by fax or email) or physically, each of which shall be deemed an original and all of which together shall constitute a single agreement binding upon all of the Parties. Any supplement, modification, amendment, restatement, waiver, extension, discharge, release or termination of this Amendment must be in writing and signed by all of the Parties hereto and cannot be given orally. Each individual signing below represents and warrants to the other Party that such individual has the authority to bind the Party on whose behalf he or she has executed this Amendment.

5.     Governance and Entire Agreement. This Amendment shall be governed by and construed in accordance with the applicable provisions of the Agreement, which provisions are hereby incorporated herein by reference into this Amendment, and shall be interpreted as if this Amendment were the "Agreement" referred to in those incorporated provisions. This Amendment and the Agreement together contain the entire agreement and understanding of the Parties and supersede and completely replace all prior and other representations, warranties, promises, assurances and other agreements, understandings and information (including, without limitation, all letters of intent, term sheets, existing agreements, offers, requests, responses and proposals), whether written, electronic, oral, express, implied or otherwise, from a Party or between them with respect to the matters contained in this Amendment and the Agreement.

In Witness Whereof, the Parties hereto have executed and delivered this Amendment through their duly authorized signatories on the dates stated below and intend to be legally bound by this Amendment effective as of the Amendment Date.

Exhibit 10.4

DELAYED PAYMENT AGREEMENT

This Delayed Payment Agreement ("Agreement") is entered into by and between _____________________________ ("Employee") and SPAR Group, Inc. ("SGRP") and SPAR Marketing Force, Inc. ("SMF", and together with SGRP, "SPAR" or "Employer") and each of its past and current parents, subsidiaries, affiliates, related entities, owners, successors, officers, directors, board members, employees, agents, representatives, attorneys, insurance carriers, plan sponsors, trustees, committees, administrators, fiduciaries and assigns in their official and individual capacities, on the date last executed below (together with SPAR, the "SPAR Parties"), effective as of as of March 27, 2020. (Employee and SPAR are sometimes hereinafter collectively referred to as "Parties" or singularly as a "Party"). SGRP and its consolidated subsidiaries hereinafter collectively referred to as the "Company").

RECITALS AND AGREEMENT

WHEREAS, in 2019, SPAR provided a strictly confidential bonus plan ("2019 Bonus Plan" or the "Plan") for select approximately 29 individuals employed by SPAR ("2019 Plan Employees"), including Employee;

WHEREAS, the Compensation Committee (the "Compensation Committee") of SGRP's Board (the "Board") already approved the 2019 Bonus Plan for payment and the participants therein and formulas thereunder respecting the bonus plan amount(s) to be earned by the 2019 Plan Employees pursuant to the 2019 Bonus Plan, which bonus plan amount(s) would not be reduced or affected by any related party expenses or payments, and which participation and formulas SPAR confirmed in an individual letter to each 2019 Plan Employee (including Employee) and promised to and agreed with each 2019 Plan Employee to pay bonuses upon satisfaction of the bonus performance criteria stated therein (each a "2019 Bonus Letter");

WHEREAS, under the terms of the 2019 Bonus Plan, any annual bonus earned thereunder was to be paid out after the Company's 2019 financial results (the "2019 Financial Results") had been determined, audited and publicly communicated;

WHEREAS, in the March 2020 Board and Committee Meetings, the likely 2019 Financial Results and potential payouts under the 2019 Bonus Plan were discussed, the prior approvals of 2019 Bonus Plan and the binding nature of the 2019 Bonus Letters were confirmed by the Compensation Committee members, counsel and minutes and correspondence, and they also confirmed that no further approval of the Compensation Committee or Board was required or possible and that no deferrals or changes could be made without the written agreement of the affected 2019 Plan Employee;

WHEREAS, the 2019 Financial Results (i) were finalized and publicly communicated on March 27, 2020, (ii) included the EBITDA components applicable to such bonus performance criteria, (iii) were audited and reported upon by BDO, and (iv) were included in SGRP's consolidated financial statements in its Annual Report on Form 10-K for 2019 as filed with the SEC on April 14, 2020 (the "Annual Report"), which Annual Report was approved by SGRP's Audit Committee and signed by a majority of the directors on the Board;

WHEREAS, all 2019 Plan Employees (including Employee) fully, unconditionally and irrevocably earned their bonuses under the 2019 Bonus Plan and 2019 Bonus Letter and became unconditionally and irrevocably entitled to payment of such bonuses as of March 27, 2020 (, collectively, the "2019 Bonuses"), and Employee has fully, unconditionally and irrevocably earned Employee's share of the 2019 Bonuses in the amount stated in Section 1(a), below;

WHEREAS, on or about March 27, 2020, management also began to realize that, while current cash availability was more than sufficient to pay the full 2019 Bonuses, there was uncertainty in SPAR's future cash flow realities in light of the global pandemic known as the new Coronavirus and COVID-19 (which event and effect was unforeseeable when the 2019 Bonus Plan was adopted and communicated), that were beginning to make current payment of any amounts of the 2019 Bonuses administratively impracticable and inadvisable;

WHEREAS SPAR's management has thus determined to temporarily suspend payments of the 2019 Bonuses under the 2019 Bonus Plan for all SPAR 2019 Plan Employees (collectively, the "2019 Deferred Bonuses"), including for Employee (which deferral Employee accepts and agrees), while recognizing that all such bonuses under the 2019 Bonus Plan were unconditionally and irrevocably earned by and payment became due and payable to all SPAR 2019 Plan Employees as of March 27, 2020;

WHEREAS, the Parties expect and anticipate that cash flow later this year will be such that proportional payout of the 2019 Bonuses can reasonably be accomplished, and the Parties thus anticipate and intend, and SPAR promises and agrees, that all remaining payment(s) under the 2019 Bonus Plan will be made to Employee as soon as administratively practicable, and will begin in no event later than December 31, 2020, or any earlier occurrence of certain specified events;

WHEREAS, Employee has agreed to forego interest through December 31, 2020, on the deferred amount of the 2019 Bonuses based on SPAR's promise and agreement to make the remaining payment(s) set forth herein; and

WHEREAS, in reliance on these understandings and assurances, the Parties have agreed to this temporary delay of the Employee's bonus that remains unpaid, due and owing.

NOW, THEREFORE, in consideration for temporarily delaying payment and assuring final payment of the full amount on of the bonus owed to the Employee under the 2019 Bonus Plan as described herein, and for the promises and the mutual covenants and undertakings contained herein, and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged by the Parties, the Parties, intending to be legally bound, hereby agree that all of the "WHEREAS" recitals above are incorporated in this Agreement and further agree to the following terms and conditions, effective as of as of March 27, 2020:

1.     SPAR acknowledges and agrees with Employee that:

SPAR and Employee agree these amounts are accurate and together correctly reflect the full 2019 Bonus Plan obligation of SPAR to Employee.

2.     SPAR acknowledges and agrees with Employee that:

(a)     SPAR shall pay Employee the remaining balance of the Employee's 2019 Deferred Bonus as soon as administratively practicable under the Company's financial circumstance, as determined by the chief executive officer and senior financial officer of SPAR based on business and cash flow estimates.

(b)     SPAR agrees that, commencing September 1, 2020, SPAR will immediately pay the unpaid 2019 Bonuses in an amount equal to the Applicable Availability when it exceeds zero. "Applicable Availability" means any availability under the Domestic Credit Facility minus $500,000. "Domestic Credit Facility" shall mean the Company's domestic credit facility with North Mill Capital LLC ("NMC") or any successor lender. For example if availability under the Domestic Credit Facility is $750,000 at any time after September 1, 2020, SPAR will immediately pay the unpaid 2019 Bonuses to all 2019 Plan Employees in an amount equal to $250,000.

(c)     SPAR agrees, however, that SPAR shall pay the full amount of the Employee's 2019 Deferred Bonus by no later than the first to occur of (A) December 31, 2020, or (B) directly or indirectly making, commencing, entering into, committing to or effecting any of the following (each "Specified Event");

(d)     SPAR will make all payments towards the outstanding unpaid balance from Employee's 2019 Deferred Bonus to Employee in proportion to all other payments of the 2019 Deferred Bonuses to the other 2019 Plan Employees, with Employee receiving his or her proportionate share (i.e., the proportion of the Employee's 2019 Bonus to the total 2019 Bonuses).

(e)     If Employee's salary was paid by direct deposit, the Employee's 2019 Deferred Bonus and interest payments shall likewise be paid by direct deposit to the same account or as Employee may otherwise directed in writing.

(f)     Employee waives and releases any claim for earlier payment of this balance other than any claim for interest as provided herein.

3.     SPAR acknowledges and agrees with Employee that:

4.     SPAR will use its best efforts (to the greatest extent permitted by law, agreement and financial circumstance) to satisfy in full all 2019 Deferred Bonuses prior to directly or indirectly making, commencing, entering into, committing to or effecting any of the following (each a "Junior Payment"):

5.     Until the balance of the Employee's 2019 Deferred Bonus is fully paid to Employee, payment of any unpaid balance of the Employee's 2019 Deferred Bonus shall continue to be due and payable and survive any separation from employment between SPAR and Employee, regardless of the reason for, circumstances surrounding, or timing of any such separation, including (without limitation) by reason of death, disability, retirement, resignation (for cause or otherwise) or termination (for cause or otherwise). Any unpaid balance of the Employee's 2019 Deferred Bonus and Employee's rights under this Agreement shall inure to the benefit of and be enforceable by the Employee's heirs, successors, assigns and legal representatives, each of whom shall be an express third party beneficiary of this Agreement.

6.     Payments of the Employee's 2019 Bonus (including the Employee's 2019 Deferred Bonus and any interest), and SPAR's obligations respecting them in this Agreement, shall not be reduced, impaired, delayed or hindered, or otherwise affected in any manner by any future wage, salary, bonus (e.g., for 2020 or later performance), fee, severance, advancement, indemnification or other payments or reimbursements that are or may be owed, or may become owed, to Employee by SPAR, any SPAR Party or any related entity, under any contract, policy, plan or practice or otherwise; nor shall such other payments, if any, be reduced, impaired, delayed or hindered, or otherwise affected in any manner by this remaining bonus plan payment obligation or the bonus amount already paid.

7.     SPAR Parties agree that nothing contained in this Agreement and no action taken by Employee hereby shall be construed as an admission of any liability or wrongdoing by Employee.

8.     Employee agrees that nothing contained in this Agreement and no action taken by SPAR hereby shall be construed as an admission of any liability or wrongdoing by SPAR Parties.

9.     This Agreement represents the entire agreement between SPAR Parties and Employee respecting the 2019 Bonus Plan and the payments due thereunder. Each Party further acknowledges no promises or representations have been made or relied upon regarding the 2019 Bonus Plan and the payments due thereunder apart from those expressly set forth in this Agreement. For Clarity, this Agreement is not intended to, and shall not, modify or affect any future wage, salary, bonus (e.g., for 2020 or later performance), fee, severance, advancement, indemnification or other payment or reimbursement right or interest that is or may be owed or granted, or may become owed or granted, by SPAR, any SPAR Party or any related entity to Employee under any contract, benefit, policy, plan or practice or otherwise, including (without limitation) any employment agreement or terms, severance agreement or change in control severance agreement. This Agreement (i) may not be supplemented, modified, amended, restated, waived, extended, discharged, released or terminated orally, (ii) may only be supplemented, modified, amended or restated in a writing signed by all of the Parties hereto specifically referencing this Agreement by date, title, parties and provision(s) being amended, and (iii) may only be waived, extended, discharged, released or terminated in a writing signed by each Party against whom enforcement thereof may be sought.

10.     Parties agrees that, in the event that any provision or statement in this Agreement is held invalid by a court or arbitrator of competent jurisdiction, the remaining provisions of this Agreement shall remain intact. Upon a finding by a court, administrative agency or other tribunal of competent jurisdiction that any release, waiver or covenant contained in this Agreement is void, illegal or unenforceable, Parties agrees promptly to execute a release, waiver or covenant that is legal and enforceable.

11.     Whenever in this Agreement reference is made to any person, such reference shall be deemed to include the successors, assigns, and legal representatives of such person. Except as otherwise expressly provided herein, the representations, agreements and other provisions of this Agreement are for the exclusive benefit of the Parties hereto, and, no other person shall have any right or claim against any Party by reason of any of those provisions or be entitled to enforce any of those provisions against any Party.

12.     New York law and applicable federal law shall govern the enforceability and construction of this Agreement, in each case other than those conflict of law rules that would defer to the applicable law of another jurisdiction.

13.     The Employee and SPAR mutually consent and agree to the resolution by binding arbitration of any and all claims (whether under common law, statute, regulation or otherwise), that the Employee may have against SPAR, and all successors and assigns of any of them, or that SPAR might have against the Employee, respecting or arising under the 2019 Bonus Plan, the Employee's 2019 Bonus, the Employee's 2019 Deferred Bonus, or this Agreement (each an "Covered Claim"), as follows:

(a)     Except only for the Arbitration Exclusions, binding arbitration shall replace going before any government agency or a court for a judge or jury trial for any Covered Claim, and neither the Employee, nor SPAR is permitted to bring any claim or action before any such entity for any Covered Claim. The Employee and SPAR each waive the right to have a court or jury trial for any Covered Claim.

(b)     "Arbitration Exclusion" shall mean any injunctive or similar equitable relief, any enforcement of any arbitration or court award or judgment in any jurisdiction or any appeal of any lower court or arbitration decision sought by a Party.

(c)     The Federal Arbitration Act ("FAA") shall govern this section, or if for any reason the FAA does not apply, the arbitration law of the state in which the Employee last rendered labor or services to SPAR Arbitration will be conducted pursuant to the applicable rules of the Judicial Arbitration and Mediation Services, Inc. ("JAMS"); provided, however, that if JAMS does not have an office within 200 miles of the place where the Employee last rendered labor or services to SPAR or applicable Client, then the arbitration will be conducted pursuant to the rules of the American Arbitration Association ("AAA"). The arbitration will take place at the JAMS (or AAA) office closest to the place where the Employee last rendered labor or services to SPAR or applicable Client. The JAMS rules are available at www.jamsadr.com, and the AAA rules are available at www.adr.org.

(d)     Any Party may object to any proposed arbitrator that (in its reasonable judgment) is not a disinterested unrelated third party or does not have at least a basic knowledge of accounting practices and generally accepted accounting principles.

(e)     Each party to the arbitration shall have the right to take depositions of 4 fact witnesses and any expert witness designated by another party. Each party to the arbitration also shall have the right to make requests for production of documents to any party and to subpoena documents from third parties to the extent allowed by law. Requests for additional depositions or discovery may be made to the arbitrator. The arbitrator may grant such additional discovery if the arbitrator finds that the party has demonstrated that it needs that discovery to adequately arbitrate the claim, taking into account the parties' mutual desire to have a speedy, less-formal, cost-effective dispute-resolution mechanism. However, discovery will be strictly limited to documents of the Parties specifically applicable to the claims, excluding, however, those documents protected by attorney/client, accountant or other professional or work product privilege (which have not been waived).

(f)     The arbitrator(s) shall determine each claim or severable part thereof in accordance with the provisions of this Agreement, shall use supportable quantifiable calculations in determining amounts, shall not add to, detract from, or modify any provision of this Agreement, and shall not "split the difference" or use other similar allocation methods.

(g)     Notwithstanding any provision of the JAMS (or AAA) rules, arbitration shall occur on an individual basis only; provided, however, that two or more employees receiving delayed bonuses under the 2019 Bonus Plan may elect in their discretion to proceed in a combined arbitration with SPAR.. The Employee and SPAR (on behalf of itself and each Client) each waive the right to initiate, participate in, or recover through, any class or collective action available to it. Nothing in this Agreement prevents the Employee, SPAR or any Client from filing or recovering pursuant to a complaint, charge, or other communication with any federal, state or local governmental or law enforcement agency.

(h)      The Parties each hereby consents and agrees that any state or federal court sitting in White Plains, New York, each shall have non-exclusive personal jurisdiction and proper venue with respect to any unresolved dispute or controversy between the Parties under or related to this Agreement respecting any Arbitration Exclusion or other matter under this Agreement that is not subject to arbitration hereunder; provided, however, that such consent shall not deprive any Party of the right to appeal the decision of any such court to a proper appellate court located elsewhere or to voluntarily commence or join any action, suit or proceeding in any other jurisdiction having proper jurisdiction and venue.

(i)     The preceding consents to the jurisdiction and venue of such arbitrations and courts have been made by the Parties in reliance (at least in part) on Section 5-1402 of the General Obligations Law of the State of New York, as amended (as and to the extent applicable), other applicable law, and the rules of the AAA. No Party will raise, and each Party hereby absolutely, unconditionally, irrevocably and expressly waives forever, any objection or defense to any such jurisdiction as an inconvenient forum, or to any deference to or delay for any arbitration respecting any counterclaim or other matter relating to any Arbitration Exclusion.

(j)     Except as otherwise provided in this Agreement in any arbitration or court proceeding, SPAR shall pay the costs and expenses of the Arbitrator or court proceeding (as applicable); and each Party shall pay its own expenses in such matter, including the fees and disbursements of its own attorneys; provided, however, that if Employee is the predominately winning Party, SPAR shall immediately reimburse Employee for Employee's expenses in such matter, including the fees and disbursements of Employee's own attorneys.

In Witness Whereof, the Parties hereto have executed and delivered this Agreement intending to be legally bound by it and for it to be effective as of the earliest of date first written above and the dates written below: