Civic Intelligence

La Arts

990 • Fiscal year 2019 • EIN 01-0391208

Jul 01, 2018 to Jun 30, 2019 • Filed on May 12, 2020

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

0.24x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

0.38x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

63rd percentile

10%

Higher net margin than 63% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

51st percentile

2.9%

Faster asset growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

8th percentile

-57%

Faster revenue growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$110,529

Up $3,088 (+2.9%) from 2018

Net Assets

Up

$84,062

Up $7,022 (+9.1%) from 2018

Liabilities

Down

$26,467

Down $3,934 (-13%) from 2018

Revenue

Down

$69,027

Down $91,517 (-57%) from 2018

Expenses

Down

$62,005

Down $24,072 (-28%) from 2018

Net Income

Down

$7,022

Down $67,445 (-91%) from 2018

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

2019

Assets$110,529
Liabilities$26,467
Net Assets$84,062

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

2019

Revenue$69,027
Expenses$62,005
Net Income$7,022
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 12, 2020
Return Version
2018v3.1
Gross Receipts
$71,636
Mission and Program Overview

Mission

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

To inspire and engage a vibrant community through arts and culture

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$37,764$42,397▲ $4,633
Pledges and Grants Receivable$35,862$32,362▼ $3,500
Savings and Temporary Cash Investments$29,285$29,290▲ $5
Accounts Receivable$1,435$6,154▲ $4,719
Land, Buildings, and Equipment, Net$3,095$326▼ $2,769
Total Assets$107,441$110,529▲ $3,088
Liabilities
Grants Payable$17,213$16,067▼ $1,146
Deferred Revenue$12,615$10,400▼ $2,215
Accounts Payable and Accrued Expenses$573$0▼ $573
Total Liabilities$30,401$26,467▼ $3,934
Net Assets / Fund Balance
Unrestricted Net Assets$58,120$65,142▲ $7,022
Permanently Rstr Net Assets$18,920$18,920→ $0
Total Net Assets Fund Balance$77,040$84,062▲ $7,022
Total Liabilities and Net Assets / Fund Balance$107,441$110,529▲ $3,088

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$326$2,205$2,531

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$18,920---$18,920
2018$18,920---$18,920
2017-$18,920--$18,920
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$68,588
Program Service Revenue
$3,022
Investment Income
$-2,583
Other Revenue
$0
All Other Contributions
$35,614
Change in Net Assets
$7,022
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,443
Salaries, Compensation, and Employee Benefits$10,562
Total Fundraising Expense$6,467
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$6,005$6,146$6,467$18,618
Occupancy-$13,164-$13,164
Other Expenses$8,721--$8,721
Other Salaries and Wages$4,110$4,109-$8,219
Office Expenses$734$4,095-$4,829
Insurance-$2,372-$2,372
Payroll Taxes$788$787-$1,575
Advertising$1,479--$1,479
Other Employee Benefits$768--$768
Information Technology-$745-$745
Travel$581$50-$631
Royalties$507--$507
Conferences and Meetings$217--$217
Depreciation Depletion-$160-$160
Total Functional Expenses$23,910$31,628$6,467$62,005
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
Chair
Phone
2077827228
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Parakilas
Formed
1984
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
30

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 6,005. Management and general expenses 5,798. Fundraising expenses 6,467. Total expenses 18,270. Payroll processing fees: program service expenses 0. Management and general expenses 348. Fundraising expenses 0. Total expenses 348.

FORM 990, PART XI, LINE 9:

Expenses charged resulting from donated professional services -14,886.

Raw XML AppendixShowing 400 of 436 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYInvestmentIncomeAmt0478
IRS990/PYOtherExpensesAmt053788
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt011321
IRS990/PYRevenuesLessExpensesAmt060475
IRS990/PYSalariesCompEmpBnftPaidAmt032143
IRS990/PYTotalExpensesAmt085931
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0146406
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt07022
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01522
IRS990/RoyaltiesGrp/ProgramServicesAmt0507
IRS990/RoyaltiesGrp/TotalAmt0507
IRS990/SavingsAndTempCashInvstGrp/BOYAmt029285
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029290
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt068589
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0141600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0168610
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0117232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0220131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0716162
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0173
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0492
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0269
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0965
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99870
IRS990ScheduleA/PublicSupportPY170Pct00.99860
IRS990ScheduleA/PublicSupportTotal170Amt0716162
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt068589
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0141600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0168610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0117232
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0220131
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0716162
IRS990ScheduleA/TotalSupportAmt0717127
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/AgentTrusteeEtcInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt018920
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt018920
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt018920
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt018920
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt018920
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt018920
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0326
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02205
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02531
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0326
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 6,005. MANAGEMENT AND GENERAL EXPENSES 5,798. FUNDRAISING EXPENSES 6,467. TOTAL EXPENSES 18,270. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 348. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 348.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXPENSES CHARGED RESULTING FROM DONATED PROFESSIONAL SERVICES -14,886.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0107441
IRS990/TotalAssetsEOYAmt0110529
IRS990/TotalAssetsGrp/BOYAmt0107441
IRS990/TotalAssetsGrp/EOYAmt0110529
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt068588
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06467
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031628
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt023910
IRS990/TotalFunctionalExpensesGrp/TotalAmt062005
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030401
IRS990/TotalLiabilitiesEOYAmt026467
IRS990/TotalLiabilitiesGrp/BOYAmt030401
IRS990/TotalLiabilitiesGrp/EOYAmt026467
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077040
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt084062
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt06798
IRS990/TotalProgramServiceExpensesAmt023910
IRS990/TotalProgramServiceRevenueAmt03022
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-2583
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt069027
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0107441
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0110529
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt050
IRS990/TravelGrp/ProgramServicesAmt0581
IRS990/TravelGrp/TotalAmt0631
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt058120
IRS990/UnrestrictedNetAssetsGrp/EOYAmt065142
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0221 LISBON STREET
IRS990/USAddress/CityNm0LEWISTON
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004240
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LAARTS.ORG

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