Manhattan Art Program Inc

EIN 06-1588655 • 501(c)3 • New York, NY

Profile

ART INSTRUCTION

800 6th AVENUE SUITE 11CNew York, NY 10001

www.mapworld.org

Siviq Scores

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

0.17x

Higher debt load relative to assets than 78% of similar nonprofits.

NTEE A25 • <$500k nonprofits • Source year 2023

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

NTEE A25 • <$500k nonprofits • Source year 2023

-2.7%

Higher net margin than 30% of similar nonprofits.

NTEE A25 • <$500k nonprofits • Source year 2023

Higher top officer pay than 69% of similar nonprofits.

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

NTEE A25 • <$500k nonprofits • Source year 2023

-42%

Faster asset growth than 21% of similar nonprofits.

NTEE A25 • <$500k nonprofits • Annualized from 2022 to 2023

29%

Faster revenue growth than 69% of similar nonprofits.

NTEE A25 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet

Liabilities / Assets78th percentile

Assets

Down

$17,672

Down $12,921 (-42%) from 2022

Liabilities

Down

$3,000

Down $24,127 (-89%) from 2022

Net Assets

$14,672

Up $11,206 (+323%) from 2022

Operations

Liabilities / Revenue71st percentile Net Margin30th percentile

Revenue

$121,494

Up $27,230 (+29%) from 2022

Expenses

$124,796

Up $10,164 (+8.9%) from 2022

Net Income

-$3,302

Up $17,066 (+84%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

Highlighted filing

2023

Assets$17,672

Liabilities$3,000

Net Assets$14,672

Open 2023 Filing

Operations Trend

Revenue Growth69th percentile

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

Highlighted filing

2023

Revenue$121,494

Expenses$124,796

Net Income-$3,302

Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $17,672
Liabilities: $3,000
Net assets: $14,672
Revenue: $121,494
Expenses: $124,796
Net income: -$3,302

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2023Detailed filing. Detailed filing data is available for this year.	$0.18	$0.03	$0.15	$1.21	$1.25	$0.03
2022Detailed filing. Detailed filing data is available for this year.	$0.31	$0.27	$0.03	$0.94	$1.15	$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.23	$0.06	$0.17	$1.14	$1.13	$0.01
2020Detailed filing. Detailed filing data is available for this year.	$0.18	$0.02	$0.16	$0.79	$0.88	$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.28	$0.03	$0.25	$1.31	$1.28	$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.27	$0.04	$0.22	$1.28	$1.29	$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.28	$0.04	$0.24	$1.12	$1.20	$0.07
2016Detailed filing. Detailed filing data is available for this year.	$0.79	$0.47	$0.31	$1.33	$1.26	$0.08
2015Detailed filing. Detailed filing data is available for this year.	$0.26	$0.02	$0.24	$1.31	$1.27	$0.04
2014Detailed filing. Detailed filing data is available for this year.	$0.23	$0.03	$0.19	$1.16	$1.07	$0.09
2013Detailed filing. Detailed filing data is available for this year.	$0.13	$0.03	$0.10	$1.06	$1.09	$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.24	$0.11	$0.13	$0.99	$1.22	$0.23
2011Summary only. Only limited summary data is available for this year.	$0.39	$0.02		$1.56	$1.39	$0.17

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2023 to Dec 31, 2023
Signed: May 28, 2025
Return Version: 2023v6.0
Gross Receipts: $121,494

Mission and Program Overview

Mission

ART INSTRUCTION

Program Services

Description	Grants	Expenses
THE MANHATTAN ART PROGRAM CONDUCTED NUMEROUS WORKSHOPS FOR CHILDREN TO ENABLE THE STUDENTS TO EXPLORE AND EXPRESS THEIR CREATIVITY, AND ENHANCE THEIR CRITICAL THINKING AND SELF DISCIPLINE NEEDED TO CREATE AND COMPLETE WORKS OF ART.	-	$70,775

Compensation and Service Providers

Top Officer Pay69th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
MAURA SHEEHAN	President	FT	$0	-	-
Michele Evans	Secretary	-	$0	-	-
Tamalyn Miller	Treasurer	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Manhattan Art Program Inc
EIN: 06-1588655
Phone: 2124062150
Address: 800 6th AVENUE SUITE 11C, NEW YORK, NY 10001

Signing Officer

Name: Maura Sheehan
Title: President
Signed: 2025-05-28
Discuss with paid preparer: Yes

Preparer

Firm: Satty Levine & Ciacco CPAs PC
Address: 534 Broadhollow Road Suite 300, Melville, NY 11747
Preparer: Frank Lou CPA
Phone: 5163389500

Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $2261”

Other Expenses.1002

“Office Expenses $5316”

Other Expenses.1005

“Travel $8014”

Other Expenses.1007

“Conferences, Conventions, and Meetings $3073”

Other Expenses.1

“Contracted Services $69387”

Other Expenses.2

“Books and subscriptions $6454”

Other Expenses.3

“Supplies $6131”

Other Expenses.4

“Telephone $4009”

Other Expenses.5

“Meals and entertainment $3212”

Other Expenses.6

“Computer and internet expense $2805”

Other Expenses.7

“Utilities $788”

Other Expenses.8

“Bank Charges $727”

Other Expenses.10

“Uniform and dry cleaning $600”

Other Expenses.11

“Miscellaenous expense $286”

Other Assets.1002

“Furniture and Fixtures - Beginning $5513 Furniture and Fixtures - Ending $5513”

Other Assets.1003

“Machinery and Equipment - Beginning $4827 Machinery and Equipment - Ending $4827”

Other Assets.1005

“Accounts Receivable - Beginning $0 Accounts Receivable - Ending $411”

Other Assets.1

“Security Deposit - Beginning $141 Security Deposit - Ending $141”

Other Assets.2

“Other receivables - Beginning $0 Other receivables - Ending $4701”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $3000 Accounts Payable and Accrued Expenses - Ending $3000”

Total Liabilities.1

“Shareholder loan - Beginning $24127 Shareholder loan - Ending $0”

Raw XML Appendix175 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	MAURA SHEEHAN
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	2124062150
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	800 6th Ave Suite 11C
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	NEW YORK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	10001
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	20112
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	2079
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-3302
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	30593
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	17672
IRS990EZ/FundraisingGrossIncomeAmt	0	0
IRS990EZ/GrossReceiptsAmt	0	121494
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	3466
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	14672
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	3466
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	14672
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	11062
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	MAURA SHEEHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	Michele Evans
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	Tamalyn Miller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Treasurer
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	10481
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	15593
IRS990EZ/OtherChangesInNetAssetsAmt	0	14508
IRS990EZ/OtherExpensesTotalAmt	0	113063
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	ART INSTRUCTION
IRS990EZ/PrintingPublicationsPostageAmt	0	671
IRS990EZ/ProgramServiceRevenueAmt	0	121494
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	THE MANHATTAN ART PROGRAM CONDUCTED NUMEROUS WORKSHOPS FOR CHILDREN TO ENABLE THE STUDENTS TO EXPLORE AND EXPRESS THEIR CREATIVITY, AND ENHANCE THEIR CRITICAL THINKING AND SELF DISCIPLINE NEEDED TO CREATE AND COMPLETE WORKS OF ART.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	70775
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	NY
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	27127
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	3000
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TaxImposedOnOrganizationMgrAmt	0	0
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TaxReimbursedByOrganizationAmt	0	0
IRS990EZ/TotalExpensesAmt	0	124796
IRS990EZ/TotalProgramServiceExpensesAmt	0	70775
IRS990EZ/TotalRevenueAmt	0	121494
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/WebsiteAddressTxt	0	www.mapworld.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	121494
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	94264
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	114174
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	79240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	130780
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	539952
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt	0	0
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	0
IRS990ScheduleA/OtherIncome170Grp/TotalAmt	0	0
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	1.00000
IRS990ScheduleA/PublicSupportPY170Pct	0	1.00000
IRS990ScheduleA/PublicSupportTotal170Amt	0	539952
IRS990ScheduleA/SubstantialContributorsTotAmt	0	0
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt	0	0
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	121494
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	94264
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	114174
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	79240
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	130780
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	539952
IRS990ScheduleA/TotalSupportAmt	0	539952
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt	0	0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Advertising and Promotion $2261
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Office Expenses $5316
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Travel $8014
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Conferences, Conventions, and Meetings $3073
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Contracted Services $69387
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Books and subscriptions $6454
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Supplies $6131
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	Telephone $4009
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	Meals and entertainment $3212
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Computer and internet expense $2805
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Utilities $788
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Bank Charges $727
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	Uniform and dry cleaning $600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	13	Miscellaenous expense $286
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	14	Furniture and Fixtures - Beginning $5513 Furniture and Fixtures - Ending $5513
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	15	Machinery and Equipment - Beginning $4827 Machinery and Equipment - Ending $4827
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	16	Accounts Receivable - Beginning $0 Accounts Receivable - Ending $411
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	17	Security Deposit - Beginning $141 Security Deposit - Ending $141
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	18	Other receivables - Beginning $0 Other receivables - Ending $4701
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	19	Accounts Payable and Accrued Expenses - Beginning $3000 Accounts Payable and Accrued Expenses - Ending $3000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	20	Shareholder loan - Beginning $24127 Shareholder loan - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	11	Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	12	Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	13	Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	14	Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	15	Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	16	Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	17	Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	18	Other Assets.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	19	Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	20	Total Liabilities.1
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MAURA SHEEHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	President
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-05-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	MANHATTAN ART PROGRAM INC
ReturnHeader/Filer/BusinessNameControlTxt	0	MANH
ReturnHeader/Filer/EIN	0	061588655
ReturnHeader/Filer/PhoneNum	0	2124062150
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	800 6th AVENUE SUITE 11C
ReturnHeader/Filer/USAddress/CityNm	0	NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	NY
ReturnHeader/Filer/USAddress/ZIPCd	0	10001
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	112370855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Satty Levine & Ciacco CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	534 Broadhollow Road Suite 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Melville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	11747
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5163389500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Frank Lou CPA
ReturnHeader/ReturnTs	0	2025-05-28T09:27:59-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2023-01-01
ReturnHeader/TaxPeriodEndDt	0	2023-12-31
ReturnHeader/TaxYr	0	2023