Civic Intelligence

La Arts

990 • Fiscal year 2020 • EIN 01-0391208

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 08, 2022

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

80th percentile

0.19x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

0.27x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

45th percentile

2.4%

Higher net margin than 45% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

59th percentile

11%

Faster asset growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

81st percentile

24%

Faster revenue growth than 81% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$123,075

Up $12,546 (+11%) from 2019

Net Assets

Up

$100,149

Up $16,087 (+19%) from 2019

Liabilities

Down

$22,926

Down $3,541 (-13%) from 2019

Revenue

Up

$85,742

Up $16,715 (+24%) from 2019

Expenses

Up

$83,705

Up $21,700 (+35%) from 2019

Net Income

Down

$2,037

Down $4,985 (-71%) from 2019

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

2020

Assets$123,075
Liabilities$22,926
Net Assets$100,149

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

2020

Revenue$85,742
Expenses$83,705
Net Income$2,037
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 8, 2022
Return Version
2019v5.2
Gross Receipts
$85,742
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$42,397$92,364▲ $49,967
Pledges and Grants Receivable$32,362--
Savings and Temporary Cash Investments$29,290$29,295▲ $5
Accounts Receivable$6,154$1,250▼ $4,904
Land, Buildings, and Equipment, Net$326$166▼ $160
Total Assets$110,529$123,075▲ $12,546
Liabilities
Grants Payable$16,067$12,350▼ $3,717
Deferred Revenue$10,400$10,500▲ $100
Accounts Payable and Accrued Expenses-$76-
Total Liabilities$26,467$22,926▼ $3,541
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$65,142$81,229▲ $16,087
Net Assets With Donor Restrictions$18,920$18,920→ $0
Total Net Assets Fund Balance$84,062$100,149▲ $16,087
Total Liabilities and Net Assets / Fund Balance$110,529$123,075▲ $12,546

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$166$2,365$2,531

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$18,920---$18,920
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
Darby RayVice Chair
Allie SmithBoard Member
Elaine GammonBoard Member
Elijah TrueBoard Member
Mark LeeBoard Member
Mary CallahanBoard Member
Susann PelletierBoard Member
William LowBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$83,628
Program Service Revenue
$1,308
Investment Income
$53
Other Revenue
$753
All Other Contributions
$50,878
Change in Net Assets
$2,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$61,991
Salaries, Compensation, and Employee Benefits$21,714
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,090$9,090-$18,180
Fees for Services Other$11,545$6,011-$17,556
Advertising$8,789$4,570-$13,359
Occupancy-$12,677-$12,677
Office Expenses$135$4,245-$4,380
Insurance-$3,479-$3,479
Payroll Taxes$1,616$1,615-$3,231
Fees for Services Accounting-$2,650-$2,650
Fees for Services Management-$2,048-$2,048
Information Technology$40$655-$695
Other Employee Benefits$303--$303
Travel$300--$300
Other Expenses$280$706-$280
Conferences and Meetings$130$134-$264
Royalties$30$216-$246
Depreciation Depletion-$160-$160
All Other Expenses-$55-$55
Total Functional Expenses$35,011$48,694$0$83,705
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
Business relationship with 35% controlled entity
No
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
Jim Parakilas
Title
Treasurer
Phone
2077827228
Signed
2022-03-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marc Roy
Formed
1984
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
9
Employees
1
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 11,545. Management and general expenses 5,151. Fundraising expenses 0. Total expenses 16,696. Payroll processing fees: program service expenses 0. Management and general expenses 860. Fundraising expenses 0. Total expenses 860.

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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04209
IRS990/ProgSrvcAccomActy3Grp/Desc0ART EXHIBIT PROGRAM - MONTHLY ART EXHIBITS IN OUR GALLERY UNTIL THE PANDEMIC SHUT THE GALLERY
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02218
IRS990/ProgSrvcAccomActyOtherGrp/Desc0DOWNSTAGE PERFORMANCE SPACE PRESENTS A WIDE RANGE OF FREE OR LOW-COST EVENTS AND PROGRAMS FOR ALL AGES AND INTERESTS, AND SERVES AS A COMMUNITY SPACE FOR FILM SCREENINGS, INTIMATE PERFORMANCES, OPEN MIC NIGHTS, CLASSES, AND CONCERTS.LA ARTS IS A FOUNDING AND FACILITATING MEMBER OF ARTS & CULTURE LEWISTON AUBURN (ACLA), A MARKETING COLLECTIVE OF 19 ARTS AND CULTURAL ORGANIZATIONS IN CENTRAL MAINE THAT ADVOCATES AND PROMOTES THEIR WORK TO THE PUBLIC. ACLA DEVELOPS AUDIENCES AND INCREASES AWARENESS OF ARTS AND CULTURAL EXPERIENCES FOR THE GREATER LA REGION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt012702
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt068588
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-2583
IRS990/PYOtherExpensesAmt051443
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03022
IRS990/PYRevenuesLessExpensesAmt07022
IRS990/PYSalariesCompEmpBnftPaidAmt010562
IRS990/PYTotalExpensesAmt062005
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt069027
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt02037
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0500
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02061
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt0216
IRS990/RoyaltiesGrp/ProgramServicesAmt030
IRS990/RoyaltiesGrp/TotalAmt0246
IRS990/SavingsAndTempCashInvstGrp/BOYAmt029290
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029295
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt083266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt068589
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0141600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0168610
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0117232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0579297
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt053
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0173
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0492
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0749
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99870
IRS990ScheduleA/PublicSupportPY170Pct00.99860
IRS990ScheduleA/PublicSupportTotal170Amt0579297
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt083266
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt068589
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0141600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0168610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0117232
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0579297
IRS990ScheduleA/TotalSupportAmt0580046
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/BeginningYearBalanceAmt018920
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt018920
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt018920
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt018920
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0166
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02365
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02531
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0166
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 11,545. MANAGEMENT AND GENERAL EXPENSES 5,151. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,696. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 860. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 860.
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0110529
IRS990/TotalAssetsEOYAmt0123075
IRS990/TotalAssetsGrp/BOYAmt0110529
IRS990/TotalAssetsGrp/EOYAmt0123075
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt083628
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048694
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt035011
IRS990/TotalFunctionalExpensesGrp/TotalAmt083705
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026467
IRS990/TotalLiabilitiesEOYAmt022926
IRS990/TotalLiabilitiesGrp/BOYAmt026467
IRS990/TotalLiabilitiesGrp/EOYAmt022926
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt084062
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0100149
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt012702
IRS990/TotalProgramServiceExpensesAmt035011
IRS990/TotalProgramServiceRevenueAmt01308
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt053
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02061

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
Peer Organizations

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