Civic Intelligence

Progressive Arts Alliance Incorporated

EIN 01-0573988 • 501(c)3 • Cleveland, OH

Profile

Progressive Arts Alliance deepens the learning experience for students, educators, and artists by designing and implementing innovative, arts-integrated, project-based learning programs.

3311 Perkins Avenue Suite 300Cleveland, OH 44114

www.paalive.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.05x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

38th percentile

-0.8%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

30th percentile

-3.7%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

7.9%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$360,149

Down $13,909 (-3.7%) from 2023

Liabilities

Down

$17,438

Down $6,822 (-28%) from 2023

Net Assets

Down

$342,711

Down $7,087 (-2.0%) from 2023

Revenue

Up

$865,062

Up $63,551 (+7.9%) from 2023

Expenses

Up

$872,149

Up $18,526 (+2.2%) from 2023

Net Income

Up

-$7,087

Up $45,025 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $116,891Liabilities 2010: $22,724Net Assets 2010: $94,1672010Assets 2011: $148,368Liabilities 2011: $326Net Assets 2011: $148,0422011Assets 2012: $198,914Liabilities 2012: $850Net Assets 2012: $198,0642012Assets 2013: $180,555Liabilities 2013: $525Net Assets 2013: $180,0302013Assets 2014: $545,721Liabilities 2014: $8,527Net Assets 2014: $537,1942014Assets 2015: $451,362Liabilities 2015: $6,172Net Assets 2015: $445,1902015Assets 2016: $676,203Liabilities 2016: $10,902Net Assets 2016: $665,3012016Assets 2017: $387,026Liabilities 2017: $11,220Net Assets 2017: $375,8062017Assets 2018: $168,533Liabilities 2018: $6,350Net Assets 2018: $162,1832018Assets 2019: $274,930Liabilities 2019: $10,886Net Assets 2019: $264,0442019Assets 2020: $269,899Liabilities 2020: $111,410Net Assets 2020: $158,4892020Assets 2021: $312,435Liabilities 2021: $15,076Net Assets 2021: $297,3592021Assets 2022: $434,363Liabilities 2022: $32,453Net Assets 2022: $401,9102022Assets 2023: $374,058Liabilities 2023: $24,260Net Assets 2023: $349,7982023Assets 2024: $360,149Liabilities 2024: $17,438Net Assets 2024: $342,7112024

Highlighted filing

2024

Assets$360,149
Liabilities$17,438
Net Assets$342,711

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $355,1002010Expenses 2011: $373,5802011Expenses 2012: $366,8942012Revenue 2013: $409,751Expenses 2013: $427,785Net Income 2013: -$18,0342013Revenue 2014: $897,514Expenses 2014: $540,350Net Income 2014: $357,1642014Revenue 2015: $333,072Expenses 2015: $440,076Net Income 2015: -$107,0042015Revenue 2016: $897,858Expenses 2016: $677,747Net Income 2016: $220,1112016Revenue 2017: $452,831Expenses 2017: $742,326Net Income 2017: -$289,4952017Revenue 2018: $479,702Expenses 2018: $693,325Net Income 2018: -$213,6232018Revenue 2019: $721,609Expenses 2019: $619,748Net Income 2019: $101,8612019Revenue 2020: $542,191Expenses 2020: $647,746Net Income 2020: -$105,5552020Revenue 2021: $758,343Expenses 2021: $619,473Net Income 2021: $138,8702021Revenue 2022: $945,601Expenses 2022: $841,050Net Income 2022: $104,5512022Revenue 2023: $801,511Expenses 2023: $853,623Net Income 2023: -$52,1122023Revenue 2024: $865,062Expenses 2024: $872,149Net Income 2024: -$7,0872024

Highlighted filing

2024

Revenue$865,062
Expenses$872,149
Net Income-$7,087

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.60$0.17$3.43$8.65$8.72$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.74$0.24$3.50$8.02$8.54$0.52
2022Detailed filing. Detailed filing data is available for this year.$4.34$0.32$4.02$9.46$8.41$1.05
2021Detailed filing. Detailed filing data is available for this year.$3.12$0.15$2.97$7.58$6.19$1.39
2020Detailed filing. Detailed filing data is available for this year.$2.70$1.11$1.58$5.42$6.48$1.06
2019Detailed filing. Detailed filing data is available for this year.$2.75$0.11$2.64$7.22$6.20$1.02
2018Detailed filing. Detailed filing data is available for this year.$1.69$0.06$1.62$4.80$6.93$2.14
2017Detailed filing. Detailed filing data is available for this year.$3.87$0.11$3.76$4.53$7.42$2.89
2016Detailed filing. Detailed filing data is available for this year.$6.76$0.11$6.65$8.98$6.78$2.20
2015Summary only. Only limited summary data is available for this year.$4.51$0.06$4.45$3.33$4.40$1.07
2014Detailed filing. Detailed filing data is available for this year.$5.46$0.09$5.37$8.98$5.40$3.57
2013Detailed filing. Detailed filing data is available for this year.$1.81$0.01$1.80$4.10$4.28$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.01$1.98$3.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$3.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.23$0.94$3.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Mar 19, 2024
Return Version
2023v6.0
Gross Receipts
$865,062
Mission and Program Overview

Mission

Progressive arts alliance brings learning to life through art.

Arts impact brings learning to life through art. The organization's primary purpose is to use the arts to help children learn, create, imagine, dream, explore, grow, and succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$147,520$120,686▼ $26,834
Savings and Temporary Cash Investments$85,318$100,111▲ $14,793
Cash and Non-Interest-Bearing Accounts$99,602$96,969▼ $2,633
Prepaid Expenses and Deferred Charges$22,715$25,822▲ $3,107
Accounts Receivable$12,738$12,450▼ $288
Land, Buildings, and Equipment, Net$4,665$2,611▼ $2,054
Total Assets$374,058$360,149▼ $13,909
Other Assets Total$1,500$1,500→ $0
Liabilities
Other Liabilities$12,703$12,730▲ $27
Accounts Payable and Accrued Expenses$11,557$4,708▼ $6,849
Total Liabilities$24,260$17,438▼ $6,822
Net Assets / Fund Balance
Net Assets With Donor Restrictions$255,819$248,267▼ $7,552
Net Assets Without Donor Restrictions$93,979$94,444▲ $465
Total Net Assets Fund Balance$349,798$342,711▼ $7,087
Total Liabilities and Net Assets / Fund Balance$374,058$360,149▼ $13,909

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$175,325$175,325
Other Land Buildings-$22,557$22,557
Leasehold Improvements$2,611$686$3,297
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Derrick GrahovacExectuive DiFT$97,024$97,024

Board Members and Trustees

NameTitle
Clyde MilesPresident
April WalkerBoard Member
Beth a StraussBoard Member
Daphne DevetscoBoard Member
Dick CahoonBoard Member
Erica M ThomasBoard Member
Jason HoehnenBoard Member
Katy BosicaBoard Member
Keaf HollidayBoard Member
Kevin ShawBoard Member
Lenora Lnez BrownBoard Member
Michelle TomalloBoard Member
Mike GriffithBoard Member
Nicholas DigiorgioBoard Member
Stephen G SokanyBoard Member
Todd a BenniSecretary
DEBORAH O'NEILLTreasurer
Mike FanousVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$569,513
Program Service Revenue
$294,144
Investment Income
$181
Other Revenue
$1,224
All Other Contributions
$96,724
Change in Net Assets
$-7,087

Audited Revenue Reconciliation

Revenue per Audited Statements
$865,062
Total Revenue per Audited Statements
$865,062
Total Revenue per Form 990
$865,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$593,014
Other Expenses$279,135
Total Fundraising Expense$105,713
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$329,213$24,466$58,886$412,565
Fees for Services Other$77,823$20,749$6,028$104,600
Current Officers, Directors, Trustees, and Key Employees$77,422$5,754$13,848$97,024
Occupancy$61,559$3,558$9,012$74,129
Other Employee Benefits$33,988$2,226$5,938$42,152
Payroll Taxes$33,136$2,385$5,752$41,273
Office Expenses$12,712$971$2,438$16,121
Fees for Services Accounting$7,897$4,089$1,129$13,115
Insurance$7,265$540$1,299$9,104
Conferences and Meetings$6,110$1,966$102$8,178
Depreciation Depletion$2,054--$2,054
Other Expenses$3,638$100$630$100
Interest-$59-$59
Advertising$28--$28
Total Functional Expenses$694,472$71,964$105,713$872,149

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$872,149
Total Expenses per Audited Statements$872,149
Total Expenses per Form 990$872,149
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$572
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
Other Liability$12,730
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

A copy of the 990 is provided to all members of the governing body before the filing of this form. This form 990 is sent via email to all members of the governing body by the executive director. The governing body reviews and votes to approve the form 990 at its next regularly scheduled meeting and authorize its submission.

Form 990, Page 6, Part VI, Line 12C

The board governance committee monitors and enforces compliance with the policy throughout the year.

Form 990, Page 6, Part VI, Line 15A

The goverance committee of the board of directors is comprised of independent persons. The committee regularly reviews surveys of executive salaries of similar-sized organizations to determine compensation.

Form 990, Page 6, Part VI, Line 15B

Board memebers volunteer their time and are not compensated.

Form 990, Page 6, Part VI, Line 19

Arts impact makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. This request can be made in writing or by telephone and documents can be obtained during normal business hours (m-f 9am-5pm) or by mail.

Filing and Contact Details

Filer

Filer Name
Arts Impact Inc
EIN
01-0573988
Phone
2167724722
Address
3311 PERKINS AVENUE SUITE 300, CLEVELAND, OH 44114

Signing Officer

Name
Derrick Grahovac
Title
Exectuive Director
Phone
2167724722
Signed
2024-03-19

Organization Details

Principal Officer
Derrick Grahovac
Formed
2002
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
11
Volunteers
6

Preparer

Firm
Mcmanamon & Co LLC
Address
1651 CROSSINGS PKWY D, WESTLAKE, OH 44145-1959
Preparer
Jeffrey D Firestone CPA Cva
Phone
4408928900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Arts impact's innovative arts-integrated programs respond to educational trends and meet the needs of students, teachers, and the community of greater cleveland. The organization has served over 45,000 students during the past 23 years. Our mission is to bring learning to life through art. Our primary purpose is to use the arts to help children learn, create, imagine, dream, explore, grow and succeed. Arts impact has become an important school partner for the cleveland metropolitan school district (cmsd), in particular, by providing multi- session arts integration residencies that impact achievement and increase student engagement. First graders build bird gliders while studying life science. Second graders create digital stop-motion animations on ipads while studying the weather and atmosphere. This creative, hands-on learning helps the curriculum "stick." in 2023, arts impact piloted a new, intensive delivery model on a small scale and in 2024 the program expanded to seven classrooms in two schools. Program evaluation showed students were engaged and found joy in the learning process supported by art, students learned and remembered content from the lessons, and students and teachers were highly satisfied with the program. Since 2019, arts impact has offered series of arts-based programs for middle school and high school students, to explicitly address social and emotional learning (sel). Each workshop includes introduction of an sel competency, discussion, activities, and an art project to deepen the learning of that competency. Arts enrichment programs take place in schools and community organizations during out-of-school time. These workshops and camps are arts-based and not tied to other aspects of the curriculum as the steam and sel offerings are. Professional artists guide students to paint murals, design logos, sculpt, dance, and more. Arts impact artist-educators also lead local educators through professional development opportunities to build skills in arts integration.

Form 990, Part IX, Line 11G

Program instructors 37,756 0 301 other professional fees 40,067 20,749 5,727 total 77,823 20,749 6,028

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting for uncertainty in income taxes, fasb asc 740 details how companies should recognize, measure, present and disclose uncertain tax positions that have been or are expected to be taken. As such, the consolidated financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities' full knowledge of the position and all relevant facts, if they existed. Management believes that there are no uncertain tax positions. The organization's tax years that remain subject to examination by the internal revenue service are august 31, 2021 and forward.

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IRS990/Desc0ARTS IMPACT'S INNOVATIVE ARTS-INTEGRATED PROGRAMS RESPOND TO EDUCATIONAL TRENDS AND MEET THE NEEDS OF STUDENTS, TEACHERS, AND THE COMMUNITY OF GREATER CLEVELAND. THE ORGANIZATION HAS SERVED OVER 45,000 STUDENTS DURING THE PAST 23 YEARS. OUR MISSION IS TO BRING LEARNING TO LIFE THROUGH ART. OUR PRIMARY PURPOSE IS TO USE THE ARTS TO HELP CHILDREN LEARN, CREATE, IMAGINE, DREAM, EXPLORE, GROW AND SUCCEED. ARTS IMPACT HAS BECOME AN IMPORTANT SCHOOL PARTNER FOR THE CLEVELAND METROPOLITAN SCHOOL DISTRICT (CMSD), IN PARTICULAR, BY PROVIDING MULTI- SESSION ARTS INTEGRATION RESIDENCIES THAT IMPACT ACHIEVEMENT AND INCREASE STUDENT ENGAGEMENT. FIRST GRADERS BUILD BIRD GLIDERS WHILE STUDYING LIFE SCIENCE. SECOND GRADERS CREATE DIGITAL STOP-MOTION ANIMATIONS ON IPADS WHILE STUDYING THE WEATHER AND ATMOSPHERE. THIS CREATIVE, HANDS-ON LEARNING HELPS THE CURRICULUM "STICK." IN 2023, ARTS IMPACT PILOTED A NEW, INTENSIVE DELIVERY MODEL ON A SMALL SCALE AND IN 2024 THE PROGRAM EXPANDED TO SEVEN CLASSROOMS IN TWO SCHOOLS. PROGRAM EVALUATION SHOWED STUDENTS WERE ENGAGED AND FOUND JOY IN THE LEARNING PROCESS SUPPORTED BY ART, STUDENTS LEARNED AND REMEMBERED CONTENT FROM THE LESSONS, AND STUDENTS AND TEACHERS WERE HIGHLY SATISFIED WITH THE PROGRAM. SINCE 2019, ARTS IMPACT HAS OFFERED SERIES OF ARTS-BASED PROGRAMS FOR MIDDLE SCHOOL AND HIGH SCHOOL STUDENTS, TO EXPLICITLY ADDRESS SOCIAL AND EMOTIONAL LEARNING (SEL). EACH WORKSHOP INCLUDES INTRODUCTION OF AN SEL COMPETENCY, DISCUSSION, ACTIVITIES, AND AN ART PROJECT TO DEEPEN THE LEARNING OF THAT COMPETENCY. ARTS ENRICHMENT PROGRAMS TAKE PLACE IN SCHOOLS AND COMMUNITY ORGANIZATIONS DURING OUT-OF-SCHOOL TIME. THESE WORKSHOPS AND CAMPS ARE ARTS-BASED AND NOT TIED TO OTHER ASPECTS OF THE CURRICULUM AS THE STEAM AND SEL OFFERINGS ARE. PROFESSIONAL ARTISTS GUIDE STUDENTS TO PAINT MURALS, DESIGN LOGOS, SCULPT, DANCE, AND MORE. ARTS IMPACT ARTIST-EDUCATORS ALSO LEAD LOCAL EDUCATORS THROUGH PROFESSIONAL DEVELOPMENT OPPORTUNITIES TO BUILD SKILLS IN ARTS INTEGRATION.
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