Civic Intelligence

Progressive Arts Alliance Incorporated

990 • Fiscal year 2019 • EIN 01-0573988

Sep 01, 2018 to Aug 31, 2019 • Filed on Mar 11, 2020

3311 Perkins Ave Suite 300Cleveland, OH 44114

(216) 772-4722

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.04x

Higher debt load relative to assets than 53% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

91st percentile

63%

Faster asset growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

86th percentile

50%

Faster revenue growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$274,930

Up $106,397 (+63%) from 2018

Net Assets

Up

$264,044

Up $101,861 (+63%) from 2018

Liabilities

Up

$10,886

Up $4,536 (+71%) from 2018

Revenue

Up

$721,609

Up $241,907 (+50%) from 2018

Expenses

Down

$619,748

Down $73,577 (-11%) from 2018

Net Income

Up

$101,861

Up $315,484 (+148%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$274,930
Liabilities$10,886
Net Assets$264,044

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$721,609
Expenses$619,748
Net Income$101,861
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Mar 11, 2020
Return Version
2018v3.2
Gross Receipts
$721,609
Mission and Program Overview

Mission

Progressive arts alliance brings learning to life through art.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$60,542$132,092▲ $71,550
Cash and Non-Interest-Bearing Accounts$65,188$85,282▲ $20,094
Land, Buildings, and Equipment, Net$24,447$27,216▲ $2,769
Prepaid Expenses and Deferred Charges$16,006$21,515▲ $5,509
Accounts Receivable$850$7,325▲ $6,475
Total Assets$168,533$274,930▲ $106,397
Other Assets Total$1,500$1,500→ $0
Liabilities
Accounts Payable and Accrued Expenses$6,350$10,886▲ $4,536
Total Liabilities$6,350$10,886▲ $4,536
Net Assets / Fund Balance
Temporarily Rstr Net Assets$61,762$163,623▲ $101,861
Unrestricted Net Assets$100,421$100,421→ $0
Total Net Assets Fund Balance$162,183$264,044▲ $101,861
Total Liabilities and Net Assets / Fund Balance$168,533$274,930▲ $106,397

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,182$151,143$175,325
Other Land Buildings-$22,557$22,557
Buildings$3,034$263$3,297
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chann Fowler SpellmanPresident
Arlene WatsonBoard Member
Cameron WrightBoard Member
Clyde MilesBoard Member
DEBORAH O'NEILLBoard Member
Kevin ShawBoard Member
Michael W VaryBoard Member
Michele Scott TaylorBoard Member
Michelle TomalloBoard Member
Nicholas DigiorgioBoard Member
Richard CahoonBoard Member
Derrick GrahovacExecutive Di
Daphne DevetscoSecretary
Mike FanousVP and Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$554,481
Program Service Revenue
$166,883
Investment Income
$20
Other Revenue
$225
All Other Contributions
$449,999
Change in Net Assets
$101,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$721,609
Total Revenue per Audited Statements
$721,609
Total Revenue per Form 990
$721,609
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$456,053
Other Expenses$163,695
Total Fundraising Expense$90,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$220,349$11,673$53,542$285,564
Current Officers, Directors, Trustees, and Key Employees$52,012$26,006$8,669$86,687
Other Employee Benefits$38,882$5,467$8,045$52,394
Fees for Services Other$46,857$1,148$3,776$51,781
Payroll Taxes$23,231$3,095$5,082$31,408
Occupancy$21,950$3,037$5,013$30,000
Fees for Services Accounting$2,935$7,454-$10,389
Office Expenses$6,146$1,308$2,539$9,993
Depreciation Depletion$9,791--$9,791
Insurance$5,331$737$1,218$7,286
Travel$4,990$1,972$149$7,111
Conferences and Meetings$1,859$2,434$636$4,929
Advertising$1,217$73-$1,290
Fees for Services Legal$250$325-$575
Other Expenses$3,718$100$5$105
Total Functional Expenses$462,464$66,642$90,642$619,748

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$619,748
Total Expenses per Audited Statements$619,748
Total Expenses per Form 990$619,748
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
Yes
Audit committee
Yes
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
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. The established compensation is then approved by the full board and is disclosed in the written employment contract.

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

Progressive arts alliance 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
Progressive Arts Alliance Inc
EIN
01-0573988
Phone
2167724722
Address
3311 PERKINS AVE SUITE 300, CLEVELAND, OH 44114

Signing Officer

Name
Derrick Grahovac
Title
Executive Director
Phone
2167724722
Signed
2020-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derrick Grahovac
Formed
2002
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
11
Volunteers
19

Preparer

Firm
Samuel Kellogg & Co Inc
Address
1529 ST CLAIR AVENUE, CLEVELAND, OH 44114
Preparer
Robert F Kellogg
Phone
2166870220
Supplemental Narrative

Additional Explanations

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

Progressive arts alliance (paa) partners with cleveland, ohio area schools and community organizations to provide high-quality experiences in the arts for youth through in-school and out-of-school programming. The organization's hands-on, innovative programs engage a variety of learning styles as they help deepen and impact students' learning. Progressive arts alliance (paa) has been innovating how students are taught through contemporary and media arts since 2002. Paa delivers customized programs that respond to current educational trends and meet the needs of students, teachers, and the community. Paa has served over 30,000 youth through programs in area schools and community organizations. In 2016/17 paa began developing a cohort of professional artist-educators and in summer 2017 hired a new executive director. The board and staff recently created a new strategic plan to help guide the organization's future. The plan includes working with high schools, creating social and emotional learning programming, and piloting a new delivery model for residencies.

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IRS990/OtherExpensesGrp/Desc3FILING FEES
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IRS990/OtherExpensesGrp/TotalAmt21373
IRS990/OtherExpensesGrp/TotalAmt3105
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt053542
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IRS990/PYTotalExpensesAmt0693325
IRS990/PYTotalRevenueAmt0479702
IRS990/ReconcilationRevenueExpnssAmt0101861
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt049500
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0828012
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0402607
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0141106
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0619510
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IRS990ScheduleA/Total509Grp/TotalAmt03775922
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0897514
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03781586
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0263
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03297
IRS990ScheduleD/EquipmentGrp/BookValueAmt024182
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0151143
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0175325
IRS990ScheduleD/ExpensesSubtotalAmt0619748
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022557
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022557
IRS990ScheduleD/RevenueSubtotalAmt0721609
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027216

Document Assets

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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