Empresa Performing Arts Foundation

990EZ • Fiscal year 2014 • EIN 04-3704983

Aug 01, 2013 to Jul 31, 2014 • Filed on Oct 10, 2014

Organization Profile www.empresaelementary.org

4850 Avenida EmpresaOceanside, CA 92056

(760) 630-2765

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

-26%

Higher net margin than 13% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

-13%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

155%

Faster revenue growth than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / Assets55th percentile

Assets

Down

$93,292

Down $14,476 (-13%) from 2013

Net Assets

Down

$93,292

Down $14,476 (-13%) from 2013

Liabilities

Flat

Flat from 2013

Revenue And Expenses

Liabilities / Revenue55th percentile Net Margin13th percentile

Revenue

$56,117

Up $34,119 (+155%) from 2013

Expenses

$70,593

Up $51,122 (+263%) from 2013

Net Income

Down

-$14,476

Down $17,003 (-673%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

Highlighted filing

2014

Assets$93,292

Liabilities$0

Net Assets$93,292

Open 2014 Filing

Operations Trend

Revenue Growth95th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2014

Revenue$56,117

Expenses$70,593

Net Income-$14,476

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Aug 1, 2013 to Jul 31, 2014
Signed: Oct 10, 2014
Return Version: 2013v4.0
Gross Receipts: $103,545

Mission and Program Overview

Mission

Fund performing/visual art curriculum

Program Services

Description	Grants	Expenses
GRANTS TO FACULTY OR OTHER STAFF FOR PERFORMING/VISUAL ART CURRICULUM COSTS SUCH AS FIELD TRIPS TO PLAYS, EDUCATIONAL AND PERFORMING MUSIC CDS/EQUIPMENT, PLAY COSTUMES AND ART CURRICULUM	$69,231	$59,367

Compensation and Service Providers

Top Officer Pay74th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
MARIA AARHUS	President	PT	$0	-	-
ANNE SHELTON	Exec VP	PT	$0	-	-
MARTHA FLANAGAN	Treasurer	PT	$0	-	-
CINDY HUFF	Secretary	-	$0	-	-

Fundraising, Events, and Gaming

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Event 1	$21,295	$21,295	$3,734	$17,561
Event 2	$15,460	$15,460	$7,869	$7,591
Total Events	$54,086	$54,086	$11,948	$42,138

Filing and Contact Details

Filer

EIN: 04-3704983
Phone: 7606302765

Signing Officer

Name: Maria Aarhus
Title: President
Phone: 7606302765
Signed: 2014-10-10

Preparer

Preparer: Jean L Mckinley

Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 10

“Provide music instruction donation vusd district 66828. Art program grants donation vusd school district 2403.”

Form 990EZ, Part I, Line 16

“Insurance 320. Bank charges 330. Cash draw money 380. Ct registration 25.”

Raw XML Appendix164 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.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	MARTHA FLANAGAN
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7606302765
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	4850 AVENIDA EMPRESA
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	OCEANSIDE
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	92056
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	107768
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	93292
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	699
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-14476
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	100
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	107768
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	93292
IRS990EZ/FundraisingGrossIncomeAmt	0	102570
IRS990EZ/GainOrLossFromSaleOfAssetsAmt	0	0
IRS990EZ/GamingGrossIncomeAmt	0	0
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	69231
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	0
IRS990EZ/GrossReceiptsAmt	0	103545
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	276
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	107768
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	93292
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	107768
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	93292
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	2.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	MARIA AARHUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	ANNE SHELTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	MARTHA FLANAGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	CINDY HUFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	EXEC VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	SECRETARY
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	1055
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	FUND PERFORMING/VISUAL ART CURRICULUM
IRS990EZ/PrintingPublicationsPostageAmt	0	207
IRS990EZ/ProgramServiceRevenueAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	GRANTS TO FACULTY OR OTHER STAFF FOR PERFORMING/VISUAL ART CURRICULUM COSTS SUCH AS FIELD TRIPS TO PLAYS, EDUCATIONAL AND PERFORMING MUSIC CDS/EQUIPMENT, PLAY COSTUMES AND ART CURRICULUM
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	69231
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	59367
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	47428
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	55142
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	70593
IRS990EZ/TotalProgramServiceExpensesAmt	0	59367
IRS990EZ/TotalRevenueAmt	0	56117
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	www.empresaelementary.org
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	699
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	1500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	1545
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	1232
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	5076
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	0
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt	0	276
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	322
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt	0	598
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	102570
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt	0	90000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt	0	93160
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt	0	103113
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt	0	25508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	414351
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt	0	276
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt	0	322
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt	0	598
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00140
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00090
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0
IRS990ScheduleA/PublicSupportCY509Pct	0	0.99860
IRS990ScheduleA/PublicSupportPY509Pct	0	0.99910
IRS990ScheduleA/PublicSupportTotal170Amt	0	0
IRS990ScheduleA/PublicSupportTotal509Amt	0	419427
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	103269
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	91500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	94705
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	104345
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	25608
IRS990ScheduleA/Total509Grp/TotalAmt	0	419427
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	420025
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt	0	11948
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	21295
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt	0	15460
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt	0	17331
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt	0	54086
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt	0	21295
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt	0	15460
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt	0	17331
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt	0	54086
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt	0	AUCTION/FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt	0	GIFT WRAP
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt	0	42138
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt	0	345
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt	0	11948
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt	0	3734
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt	0	7869
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	PROVIDE MUSIC INSTRUCTION DONATION VUSD DISTRICT 66828. ART PROGRAM GRANTS DONATION VUSD SCHOOL DISTRICT 2403.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	INSURANCE 320. BANK CHARGES 330. CASH DRAW MONEY 380. CT REGISTRATION 25.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS	0	2016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MARIA AARHUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7606302765
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	EMPRESA PERFORMING ARTS FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt	0	EMPR
ReturnHeader/Filer/EIN	0	043704983
ReturnHeader/Filer/PhoneNum	0	7606302765
ReturnHeader/Filer/USAddress/AddressLine1	0	4850 AVENIDA EMPRESA
ReturnHeader/Filer/USAddress/City	0	OCEANSIDE
ReturnHeader/Filer/USAddress/State	0	CA
ReturnHeader/Filer/USAddress/ZIPCode	0	92056
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	MCKINLEY BUSINESS SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	913 CYPRESS DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	VISTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	920847043
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2015-03-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	JEAN L MCKINLEY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2015-03-07T14:57:26-08:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-08-01
ReturnHeader/TaxPeriodEndDt	0	2014-07-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $93,292
Liabilities: $0
Net assets: $93,292
Revenue: $56,117
Expenses: $70,593
Net income: -$14,476

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.56	$0.00	$1.56	$2.18	$1.93	$0.24
2024Detailed filing. Detailed filing data is available for this year.	$1.31	$0.00	$1.31	$1.78	$1.64	$0.14
2023Detailed filing. Detailed filing data is available for this year.	$1.17	$0.00	$1.17	$1.58	$1.14	$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.74	$0.00	$0.74	$0.95	$0.73	$0.22
2021Detailed filing. Detailed filing data is available for this year.	$0.00	$0.00	$0.02	$0.71	$0.74	$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.00	$0.00	$0.27	$0.63	$0.90	$0.27
2019Detailed filing. Detailed filing data is available for this year.	$0.00	$0.00	$0.10	$0.56	$0.66	$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.00	$0.10	$0.10	$0.44	$0.54	$0.10
2017Detailed filing. Detailed filing data is available for this year.	$0.00	$0.00	$0.80	$0.08	$0.00	$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.88	$0.00	$0.88	$1.22	$1.35	$0.12
2015Detailed filing. Detailed filing data is available for this year.	$1.00	$0.00	$1.00	$0.07	$0.00	$0.07
2014Detailed filing. Detailed filing data is available for this year.	$0.93	$0.00	$0.93	$0.56	$0.71	$0.14
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.	$1.08	$0.00	$1.08	$0.22	$0.19	$0.03
2012Summary only. Only limited summary data is available for this year.	$1.05	$0.00		$0.16	$0.10	$0.06