Civic Intelligence

La Arts

990 • Fiscal year 2016 • EIN 01-0391208

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 22, 2017

221 Lisbon StreetLewiston, ME 04240

(207) 782-7228

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

1.20x

Higher debt load relative to assets than 95% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.14x

Higher debt load relative to revenue than 84% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

16th percentile

-21%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

8th percentile

-55%

Faster asset growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

20th percentile

-25%

Faster revenue growth than 20% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$26,158

Down $32,025 (-55%) from 2015

Net Assets

Down

-$5,338

Down $45,244 (-113%) from 2015

Liabilities

Up

$31,496

Up $13,219 (+72%) from 2015

Revenue

Down

$219,166

Down $74,670 (-25%) from 2015

Expenses

Up

$264,410

Up $20,426 (+8.4%) from 2015

Net Income

Down

-$45,244

Down $95,096 (-191%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2010: $111,141Liabilities 2010: $19,888Net Assets 2010: $91,2532010Assets 2011: $119,491Liabilities 2011: $27,718Net Assets 2011: $91,7732011Assets 2012: $68,402Liabilities 2012: $39,740Net Assets 2012: $28,6622012Assets 2013: $34,291Liabilities 2013: $181,243Net Assets 2013: -$146,9522013Assets 2014: $34,920Liabilities 2014: $46,562Net Assets 2014: -$11,6422014Assets 2015: $58,183Liabilities 2015: $18,277Net Assets 2015: $39,9062015Assets 2016: $26,158Liabilities 2016: $31,496Net Assets 2016: -$5,3382016Assets 2017: $47,538Liabilities 2017: $44,965Net Assets 2017: $2,5732017Assets 2018: $107,441Liabilities 2018: $30,401Net Assets 2018: $77,0402018Assets 2019: $110,529Liabilities 2019: $26,467Net Assets 2019: $84,0622019Assets 2020: $123,075Liabilities 2020: $22,926Net Assets 2020: $100,1492020Assets 2021: $253,734Liabilities 2021: $54,533Net Assets 2021: $199,2012021Assets 2022: $295,932Liabilities 2022: $74,517Net Assets 2022: $221,4152022Assets 2023: $317,325Liabilities 2023: $28,036Net Assets 2023: $289,2892023Assets 2024: $362,667Liabilities 2024: $842Net Assets 2024: $361,8252024Assets 2025: $419,236Liabilities 2025: $325Net Assets 2025: $418,9112025

Highlighted filing

2016

Assets$26,158
Liabilities$31,496
Net Assets-$5,338

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $624,1612010Expenses 2011: $548,5052011Expenses 2012: $557,7722012Revenue 2013: $285,859Expenses 2013: $463,628Net Income 2013: -$177,7692013Revenue 2014: $358,351Expenses 2014: $248,636Net Income 2014: $109,7152014Revenue 2015: $293,836Expenses 2015: $243,984Net Income 2015: $49,8522015Revenue 2016: $219,166Expenses 2016: $264,410Net Income 2016: -$45,2442016Revenue 2017: $216,943Expenses 2017: $209,032Net Income 2017: $7,9112017Revenue 2018: $160,544Expenses 2018: $86,077Net Income 2018: $74,4672018Revenue 2019: $69,027Expenses 2019: $62,005Net Income 2019: $7,0222019Revenue 2020: $85,742Expenses 2020: $83,705Net Income 2020: $2,0372020Revenue 2021: $173,144Expenses 2021: $95,821Net Income 2021: $77,3232021Revenue 2022: $141,459Expenses 2022: $108,603Net Income 2022: $32,8562022Revenue 2023: $180,563Expenses 2023: $116,336Net Income 2023: $64,2272023Revenue 2024: $187,751Expenses 2024: $125,325Net Income 2024: $62,4262024Revenue 2025: $242,466Expenses 2025: $192,105Net Income 2025: $50,3612025

Highlighted filing

2016

Revenue$219,166
Expenses$264,410
Net Income-$45,244
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 22, 2017
Return Version
2015v3.0
Gross Receipts
$225,203
Mission and Program Overview

Mission

To increase awareness, appreciation, and support of the arts in the lewiston and auburn area.

To inspire and engage a vibrant community through arts and culture

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$47,977$21,374▼ $26,603
Accounts Receivable$2,796$1,886▼ $910
Land, Buildings, and Equipment, Net$6,163$784▼ $5,379
Prepaid Expenses and Deferred Charges$247$654▲ $407
Inventories for Sale or Use-$460-
Total Assets$58,183$26,158▼ $32,025
Other Assets Total$1,000$1,000→ $0
Liabilities
Deferred Revenue$15,125$23,973▲ $8,848
Other Liabilities$150$4,706▲ $4,556
Accounts Payable and Accrued Expenses$1,902$2,817▲ $915
Unsecured Notes Loans Payable$1,100--
Total Liabilities$18,277$31,496▲ $13,219
Net Assets / Fund Balance
Unrestricted Net Assets$39,906$-5,338▼ $45,244
Total Net Assets Fund Balance$39,906$-5,338▼ $45,244
Total Liabilities and Net Assets / Fund Balance$58,183$26,158▼ $32,025

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$784$7,442$8,226
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joshua VinkFormer Executive DirectorFT$59,980$59,980

Board Members and Trustees

NameTitle
Judy VardamisPresident
Denise ScammonVice President
Dj MartinBoard Member
Jim ParakilasBoard Member
Marcy PlavinBoard Member
Rene RoyBoard Member
William LowBoard Member
John BlanchetteSecretary
Marc R RoyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$117,330
Program Service Revenue
$104,404
Investment Income
$-5,375
Other Revenue
$2,807
All Other Contributions
$77,370
Change in Net Assets
$-45,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$143,833
Other Expenses$120,577
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,066$22,889-$65,955
Current Officers, Directors, Trustees, and Key Employees$44,878$15,027-$59,905
Fees for Services Other$20,924$1,778-$22,702
Occupancy-$13,358-$13,358
Payroll Taxes$7,889$3,659-$11,548
Office Expenses$2,259$6,506-$8,765
Insurance$400$6,499-$6,899
Other Employee Benefits-$6,425-$6,425
Travel$2,938$1,620-$4,558
Advertising$752$3,245-$3,997
Information Technology$179$1,717-$1,896
Other Expenses$54$800-$854
Conferences and Meetings$296$233-$529
Depreciation Depletion-$393-$393
Royalties$80$77-$157
Total Functional Expenses$179,999$84,411$0$264,410
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,977
Fundraising Direct Expenses$170
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensated Absences$4,419
Performance Playbill Deposit$287
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Board members received a copy of the 990 before filing for review and comments.

Form 990, Part VI, Section B, Line 15A

Comparability data from the maine association of non-profits

Form 990, Part VI, Section C, Line 19

Governing documents and written policies are available to the public upon request

Filing and Contact Details

Filer

Filer Name
La Arts
EIN
01-0391208
Phone
2077827228
Address
221 LISBON STREET, LEWISTON, ME 04240

Signing Officer

Name
Judy Vardamis
Title
President
Phone
2077827228
Signed
2017-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Vardamis
Formed
1984
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
7

Preparer

Firm
AUSTIN ASSOCIATES PA CPA'S
Address
PO BOX 3400, AUBURN, ME 04212-3400
Preparer
Claire D Thompson
Phone
2077839111
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IRS990/ProgSrvcAccomActy2Grp/Desc0ARTS AGENCY- SERVING ON BEHALF OF AREA ARTS ORGANIZATIONS TO PROMOTE ARTS AND CULTURAL ACTIVITIES. GUIDING THE COMMUNITY IN A LONG TERM CULTURAL PLANNING PROCESS. SERVING 60,000
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt031105
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02150
IRS990/ProgSrvcAccomActy3Grp/Desc0ARTS IN EDUCATION-A SELECTION OF CORE PROGRAMS MADE AVAILABLE TO AREA SCHOOLS WITH ACCOMPANYING TEACHER TRAINING WORKSHOPS AND PUBLIC EXHIBITION/PERFORMANCE OPPORTUNITIES. AVAILABLE TO ALL PUBLIC SCHOOLS AND TEACHERS. SERVING 10,000
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt032755
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt018469
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ART WALK- A SERIES OF MONTHLY ARTS EVENTS TAKING PLACE FIVE TIMES A YEAR AND AVAILABLE FREE TO ALL RESIDENTS AND VISITORS. PUBLIC ART- WORK WITH MUNICIPALITIES AND PUBLIC/PRIVATE PARTNERSHIPS TO IDENTIFY AND DEVELOP PUBLIC ART INITIATIVES FOR THE BENEFIT OF RESIDENTS AND VISITORS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt057712
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt038197
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0220389
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0269
IRS990/PYOtherExpensesAmt0121722
IRS990/PYOtherRevenueAmt0509
IRS990/PYProgramServiceRevenueAmt072669
IRS990/PYRevenuesLessExpensesAmt049852
IRS990/PYSalariesCompEmpBnftPaidAmt0122262
IRS990/PYTotalExpensesAmt0243984
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0293836
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-45244
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt045588
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt077
IRS990/RoyaltiesGrp/ProgramServicesAmt080
IRS990/RoyaltiesGrp/TotalAmt0157
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0117232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0220131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0192706
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0112539
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0359369
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01001977
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0492
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0269
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0197
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0323
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0697
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01978
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0689429
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99800
IRS990ScheduleA/PublicSupportPY170Pct00.99860
IRS990ScheduleA/PublicSupportTotal170Amt01001977
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0117232
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0220131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0192706
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0112539
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0359369
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01001977
IRS990ScheduleA/TotalSupportAmt01003955
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0784
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07442
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08226
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0287
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14419
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PERFORMANCE PLAYBILL DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0784
IRS990ScheduleD/TotalLiabilityAmt04706
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS RECEIVED A COPY OF THE 990 BEFORE FILING FOR REVIEW AND COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPARABILITY DATA FROM THE MAINE ASSOCIATION OF NON-PROFITS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND WRITTEN POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt058183
IRS990/TotalAssetsEOYAmt026158
IRS990/TotalAssetsGrp/BOYAmt058183
IRS990/TotalAssetsGrp/EOYAmt026158
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0117330
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084411
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179999
IRS990/TotalFunctionalExpensesGrp/TotalAmt0264410
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018277
IRS990/TotalLiabilitiesEOYAmt031496
IRS990/TotalLiabilitiesGrp/BOYAmt018277
IRS990/TotalLiabilitiesGrp/EOYAmt031496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt039906
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-5338
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt057712
IRS990/TotalOtherProgSrvcRevenueAmt038197
IRS990/TotalProgramServiceExpensesAmt0179999
IRS990/TotalProgramServiceRevenueAmt0104404
IRS990/TotalReportableCompFromOrgAmt059980
IRS990/TotalRevenueGrp/ExclusionAmt0-2568
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0104404
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0219166
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt058183
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt026158
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01620
IRS990/TravelGrp/ProgramServicesAmt02938
IRS990/TravelGrp/TotalAmt04558
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.19$0.00$4.19$2.42$1.92$0.50
2024Detailed filing. Detailed filing data is available for this year.$3.63$0.01$3.62$1.88$1.25$0.62
2023Detailed filing. Detailed filing data is available for this year.$3.17$0.28$2.89$1.81$1.16$0.64
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.75$2.21$1.41$1.09$0.33
2021Detailed filing. Detailed filing data is available for this year.$2.54$0.55$1.99$1.73$0.96$0.77
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.23$1.00$0.86$0.84$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.26$0.84$0.69$0.62$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.30$0.77$1.61$0.86$0.74
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.45$0.03$2.17$2.09$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.31$0.05$2.19$2.64$0.45
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.18$0.40$2.94$2.44$0.50
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.47$0.12$3.58$2.49$1.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$1.81$1.47$2.86$4.64$1.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.40$0.29$5.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.28$0.92$5.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.20$0.91$6.24