Civic Intelligence

Empresa Performing Arts Foundation

990EZ • Fiscal year 2017 • EIN 04-3704983

Aug 01, 2016 to Jul 31, 2017 • Filed on Nov 13, 2017

Organization Profilewww.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.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2017

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $88,094 (-100%) from 2016

Net Assets

Down

$79,913

Down $8,181 (-9.3%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$8,181

Down $130,660 (-107%) from 2016

Expenses

Down

$0

Down $134,821 (-100%) from 2016

Net Income

Up

-$8,181

Up $4,161 (+34%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$200K$150K$100K$50K$0-$50KAssets 2012: $105,241Liabilities 2012: $02012Assets 2013: $107,768Liabilities 2013: $0Net Assets 2013: $107,7682013Assets 2014: $93,292Liabilities 2014: $0Net Assets 2014: $93,2922014Assets 2015: $100,436Liabilities 2015: $0Net Assets 2015: $100,4362015Assets 2016: $88,094Liabilities 2016: $0Net Assets 2016: $88,0942016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $79,9132017Assets 2018: $1Liabilities 2018: $9,618Net Assets 2018: -$9,6182018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: -$10,0322019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: -$27,2322020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: -$2,1762021Assets 2022: $73,634Liabilities 2022: $0Net Assets 2022: $73,6342022Assets 2023: $117,492Liabilities 2023: $0Net Assets 2023: $117,4922023Assets 2024: $131,449Liabilities 2024: $0Net Assets 2024: $131,4492024Assets 2025: $155,561Liabilities 2025: $0Net Assets 2025: $155,5612025

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$79,913
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2012: $16,135Expenses 2012: $10,205Net Income 2012: $5,9302012Revenue 2013: $21,998Expenses 2013: $19,471Net Income 2013: $2,5272013Revenue 2014: $56,117Expenses 2014: $70,593Net Income 2014: -$14,4762014Revenue 2015: $7,144Expenses 2015: $0Net Income 2015: $7,1442015Revenue 2016: $122,479Expenses 2016: $134,821Net Income 2016: -$12,3422016Revenue 2017: -$8,181Expenses 2017: $0Net Income 2017: -$8,1812017Revenue 2018: $44,302Expenses 2018: $53,920Net Income 2018: -$9,6182018Revenue 2019: $55,801Expenses 2019: $65,833Net Income 2019: -$10,0322019Revenue 2020: $62,625Expenses 2020: $89,857Net Income 2020: -$27,2322020Revenue 2021: $71,496Expenses 2021: $73,672Net Income 2021: -$2,1762021Revenue 2022: $94,932Expenses 2022: $72,848Net Income 2022: $22,0842022Revenue 2023: $157,974Expenses 2023: $114,116Net Income 2023: $43,8582023Revenue 2024: $178,372Expenses 2024: $164,415Net Income 2024: $13,9572024Revenue 2025: $217,563Expenses 2025: $193,451Net Income 2025: $24,1122025

Highlighted filing

2017

Revenue-$8,181
Expenses$0
Net Income-$8,181
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$98,031
Mission and Program Overview

Mission

Fund performing/visual art curriculum

Program Services

DescriptionGrantsExpenses
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$27,123$27,123
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CINDY HUFFPresidentPT$0--
THERESE MONTOYAExec VPPT$0--
MICHELLE CUGINITreasurerPT$0--
SALLY CHENOWETHSecretary-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction/festival----
Morning Music----
Filing and Contact Details

Filer

Filer Name
Empresa Performing Arts Foundation
EIN
04-3704983
Phone
7606302765
Address
4850 AVENIDA EMPRESA, OCEANSIDE, CA 92056

Signing Officer

Name
Michelle Cugini
Title
Treasurer
Phone
7606302765
Signed
2017-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Megan C Pukahi
Address
5121 TEAL WAY, OCEANSIDE, CA 92057
Preparer
Megan Pukahi
Phone
7603853982
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“FUND TRANSFER 75.”

Form 990EZ, Part I, Line 16

“ADMINISTRATIVE”

Raw XML Appendix153 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MICHELLE CUGINI
IRS990EZ/BooksInCareOfDetail/PhoneNum07606302765
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04850 AVENIDA EMPRESA
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OCEANSIDE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092056
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt088094
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt014022
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8181
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt088094
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt083653
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt098031
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0281
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt088094
IRS990EZ/NetAssetsOrFundBalancesEOYAmt079913
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt088094
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt079913
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CINDY HUFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1THERESE MONTOYA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHELLE CUGINI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SALLY CHENOWETH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EXEC VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherRevenueTotalAmt075
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FUND PERFORMING/VISUAL ART CURRICULUM
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0GRANTS 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/GrantsAndAllocationsAmt027123
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt027123
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0106212
IRS990EZ/SpecialEventsNetIncomeLossAmt0-22559
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalProgramServiceExpensesAmt027123
IRS990EZ/TotalRevenueAmt0-8181
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.empresaelementary.org
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt014022
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt022085
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01734
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0699
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt040040
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0258
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0276
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0534
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0100394
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt092250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0102570
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt090000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0385214
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0258
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0276
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0534
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.00170
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99870
IRS990ScheduleA/PublicSupportPY509Pct00.99830
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0425254
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt014022
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0122479
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt093984
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0103269
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt091500
IRS990ScheduleA/Total509Grp/TotalAmt0425254
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0425788
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION/FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MORNING MUSIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FUND TRANSFER 75.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADMINISTRATIVE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE CUGINI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07606302765
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMPRESA PERFORMING ARTS FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0EMPR
ReturnHeader/Filer/EIN0043704983
ReturnHeader/Filer/PhoneNum07606302765
ReturnHeader/Filer/USAddress/AddressLine1Txt04850 AVENIDA EMPRESA
ReturnHeader/Filer/USAddress/CityNm0OCEANSIDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092056
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C9462461575B7081C124650243AF7C03F79D71E8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C9462461575B7081C124650243AF7C03F79D71E8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.77.23.161
ReturnHeader/FilingSecurityInformation/IPDt02017-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm023:05:51
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MEGAN C PUKAHI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05121 TEAL WAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OCEANSIDE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092057
ReturnHeader/PreparerPersonGrp/PhoneNum07603853982
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MEGAN PUKAHI
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-14T23:06:01-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-08-01
ReturnHeader/TaxPeriodEndDt02017-07-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$79,913
Revenue
-$8,181
Expenses
$0
Net income
-$8,181
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet 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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits