Civic Intelligence

La Arts

990 • Fiscal year 2018 • EIN 01-0391208

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 14, 2019

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

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

0.19x

Higher debt load relative to revenue than 86% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

91st percentile

46%

Higher net margin than 91% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

93rd percentile

126%

Faster asset growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

19th percentile

-26%

Faster revenue growth than 19% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$107,441

Up $59,903 (+126%) from 2017

Net Assets

Up

$77,040

Up $74,467 (+2894%) from 2017

Liabilities

Down

$30,401

Down $14,564 (-32%) from 2017

Revenue

Down

$160,544

Down $56,399 (-26%) from 2017

Expenses

Down

$86,077

Down $122,955 (-59%) from 2017

Net Income

Up

$74,467

Up $66,556 (+841%) from 2017

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

2018

Assets$107,441
Liabilities$30,401
Net Assets$77,040

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

2018

Revenue$160,544
Expenses$86,077
Net Income$74,467
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 14, 2019
Return Version
2017v2.3
Gross Receipts
$160,544
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$23,407$37,764▲ $14,357
Pledges and Grants Receivable-$35,862-
Savings and Temporary Cash Investments$5,002$29,285▲ $24,283
Land, Buildings, and Equipment, Net$3,845$3,095▼ $750
Accounts Receivable$15,284$1,435▼ $13,849
Total Assets$47,538$107,441▲ $59,903
Liabilities
Deferred Revenue$29,435$29,828▲ $393
Escrow Account Liability$2,905$0▼ $2,905
Accounts Payable and Accrued Expenses$12,625$573▼ $12,052
Total Liabilities$44,965$30,401▼ $14,564
Net Assets / Fund Balance
Unrestricted Net Assets$-16,347$58,120▲ $74,467
Permanently Rstr Net Assets$18,920$18,920→ $0
Total Net Assets Fund Balance$2,573$77,040▲ $74,467
Total Liabilities and Net Assets / Fund Balance$47,538$107,441▲ $59,903

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,095$3,218$6,313

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$18,920$0--$18,920
2016-$18,920--$18,920
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Louise RosenExecutive DirectorFT$14,795$14,795

Board Members and Trustees

NameTitle
Jim ParakilasChair
Adillah MuhammadVice President
Allie SmithBoard Member
Lenny SharonBoard Member
Mark LeeBoard Member
Mary CallahanBoard Member
Susann PelletierBoard Member
William LowBoard Member
Darby RaySecretary
Beth WitasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$148,745
Program Service Revenue
$11,321
Investment Income
$478
Other Revenue
$0
All Other Contributions
$90,262
Change in Net Assets
$74,467
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,934
Salaries, Compensation, and Employee Benefits$32,143
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,775$13,020-$14,795
Fees for Services Other$10,182$4,167-$14,349
Other Expenses$14,161$129-$14,290
Other Salaries and Wages$7,045$7,046-$14,091
Occupancy-$12,909-$12,909
Office Expenses$331$4,459-$4,790
Insurance-$2,901-$2,901
Payroll Taxes$1,045$1,046-$2,091
Advertising$1,106$924-$2,030
Other Employee Benefits$140$1,026-$1,166
Information Technology-$1,163-$1,163
Depreciation Depletion-$750-$750
Travel$670$1-$671
Conferences and Meetings$81--$81
Total Functional Expenses$36,536$49,541$0$86,077
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
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 11B

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

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
James Parakilas
Title
Board Chair
Phone
2077827228
Signed
2019-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Parakilas
Formed
1984
Legal Domicile
Me
Voting Board Members
10
Independent Board Members
10
Employees
6
Volunteers
20

Preparer

Firm
AUSTIN ASSOCIATES PA CPA'S
Address
PO BOX 3400, AUBURN, ME 04212-3400
Preparer
Autumn Dow CPA
Phone
2077839111
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted: program service expenses 10,182. Management and general expenses 3,624. Fundraising expenses 0. Total expenses 13,806. Payroll processing fees: program service expenses 0. Management and general expenses 543. Fundraising expenses 0. Total expenses 543.

FORM 990, PART XI, LINE 9:

Expenses charged resulting from donated professional services -15,503.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3825
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY PROGRAMS - ARTS-MAKING PROGRAMS FOR LOCAL SCHOOL CHILDREN, BOTH IN-SCHOOL AND AFTER-SCHOOL/SUMMER. ART EXHIBITS, CONCERTS, AND FILM VIEWINGS IN OUR DOWNTOWN SPACE, EMPHASIZING OTHERWISE INACCESSIBLE ART FORMS AND UNDERSERVED AUDIENCES. SERVING 600
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018471
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt09381
IRS990/ProgSrvcAccomActy3Grp/Desc0ART WALK - A SERIES OF MONTHLY ARTS EVENTS TAKING PLACE SIX TIMES A YEAR DURING THE WARM MONTHS AND AVAILABLE FREE TO ALL RESIDENTS AND VISITORS. SERVING 2,000.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt017601
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02245
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0168610
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt072533
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt048328
IRS990/PYRevenuesLessExpensesAmt07911
IRS990/PYSalariesCompEmpBnftPaidAmt0136499
IRS990/PYTotalExpensesAmt0209032
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0216943
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt074467
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05002
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029285
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0141600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0168610
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0117232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0220131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0192706
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0840279
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0173
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0492
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0269
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0197
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01136
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99860
IRS990ScheduleA/PublicSupportPY170Pct00.99840
IRS990ScheduleA/PublicSupportTotal170Amt0840279
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0141600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0168610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0117232
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0220131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0192706
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0840279
IRS990ScheduleA/TotalSupportAmt0841415
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt018920
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt018920
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt018920
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt018920
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03095
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03218
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06313
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03095
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS RECEIVED A COPY OF THE 990 BEFORE FILING FOR REVIEW AND COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS AND WRITTEN POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACTED: PROGRAM SERVICE EXPENSES 10,182. MANAGEMENT AND GENERAL EXPENSES 3,624. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,806. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 543. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 543.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXPENSES CHARGED RESULTING FROM DONATED PROFESSIONAL SERVICES -15,503.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt047538
IRS990/TotalAssetsEOYAmt0107441
IRS990/TotalAssetsGrp/BOYAmt047538
IRS990/TotalAssetsGrp/EOYAmt0107441
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0148745
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049541
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt036536
IRS990/TotalFunctionalExpensesGrp/TotalAmt086077
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044965
IRS990/TotalLiabilitiesEOYAmt030401
IRS990/TotalLiabilitiesGrp/BOYAmt044965
IRS990/TotalLiabilitiesGrp/EOYAmt030401
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02573
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt077040
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt036536
IRS990/TotalProgramServiceRevenueAmt011321
IRS990/TotalReportableCompFromOrgAmt014795
IRS990/TotalRevenueGrp/ExclusionAmt0173
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011626
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0160544
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt047538
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0107441
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01
IRS990/TravelGrp/ProgramServicesAmt0670
IRS990/TravelGrp/TotalAmt0671
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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