Civic Intelligence

Art 4 Life

990 • Fiscal year 2015 • EIN 11-3663044

Sep 01, 2014 to Aug 31, 2015 • Filed on Nov 16, 2015

3405 SW Naito ParkwayPortland, OR 97239

(503) 887-2742

Siviq Scores

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

Liabilities / Assets

88th percentile

0.84x

Higher debt load relative to assets than 88% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

23rd percentile

-8.1%

Higher net margin than 23% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

55th percentile

$72,218

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

3rd percentile

-33%

Faster asset growth than 3% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-1.4%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$136,183

Down $66,920 (-33%) from 2014

Net Assets

Down

$22,249

Down $81,211 (-78%) from 2014

Liabilities

Up

$113,934

Up $14,291 (+14%) from 2014

Revenue

Down

$1,000,058

Down $13,954 (-1.4%) from 2014

Expenses

Up

$1,081,269

Up $114,291 (+12%) from 2014

Net Income

Down

-$81,211

Down $128,245 (-273%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $35,814Liabilities 2011: $67,486Net Assets 2011: -$31,6722011Assets 2012: $87,919Liabilities 2012: $70,900Net Assets 2012: $17,0192012Assets 2013: $155,529Liabilities 2013: $99,103Net Assets 2013: $56,4262013Assets 2014: $203,103Liabilities 2014: $99,643Net Assets 2014: $103,4602014Assets 2015: $136,183Liabilities 2015: $113,934Net Assets 2015: $22,2492015Assets 2016: $101,993Liabilities 2016: $156,218Net Assets 2016: -$54,2252016Assets 2017: $208,660Liabilities 2017: $147,615Net Assets 2017: $61,0452017Assets 2018: $276,498Liabilities 2018: $178,216Net Assets 2018: $98,2822018Assets 2019: $347,837Liabilities 2019: $33,806Net Assets 2019: $314,0312019Assets 2020: $157,788Liabilities 2020: $1,963Net Assets 2020: $155,8252020Assets 2021: $242,774Liabilities 2021: $406,613Net Assets 2021: -$163,8392021Assets 2022: $1,444,027Liabilities 2022: $258,767Net Assets 2022: $1,185,2602022Assets 2023: $2,172,582Liabilities 2023: $143,000Net Assets 2023: $2,029,5822023Assets 2024: $2,660,929Liabilities 2024: $134,928Net Assets 2024: $2,526,0012024Assets 2025: $369,283Liabilities 2025: $139,475Net Assets 2025: $229,8082025

Highlighted filing

2015

Assets$136,183
Liabilities$113,934
Net Assets$22,249

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $580,014Expenses 2011: $660,144Net Income 2011: -$80,1302011Revenue 2012: $778,842Expenses 2012: $730,151Net Income 2012: $48,6912012Revenue 2013: $840,453Expenses 2013: $801,046Net Income 2013: $39,4072013Revenue 2014: $1,014,012Expenses 2014: $966,978Net Income 2014: $47,0342014Revenue 2015: $1,000,058Expenses 2015: $1,081,269Net Income 2015: -$81,2112015Revenue 2016: $989,705Expenses 2016: $1,066,179Net Income 2016: -$76,4742016Revenue 2017: $1,267,973Expenses 2017: $1,152,703Net Income 2017: $115,2702017Revenue 2018: $1,282,649Expenses 2018: $1,245,412Net Income 2018: $37,2372018Revenue 2019: $1,549,585Expenses 2019: $1,333,836Net Income 2019: $215,7492019Revenue 2020: $953,987Expenses 2020: $1,112,193Net Income 2020: -$158,2062020Revenue 2021: $236,125Expenses 2021: $555,789Net Income 2021: -$319,6642021Revenue 2022: $2,140,542Expenses 2022: $791,443Net Income 2022: $1,349,0992022Revenue 2023: $1,779,208Expenses 2023: $934,886Net Income 2023: $844,3222023Revenue 2024: $1,466,602Expenses 2024: $970,183Net Income 2024: $496,4192024Revenue 2025: $969,997Expenses 2025: $1,005,785Net Income 2025: -$35,7882025

Highlighted filing

2015

Revenue$1,000,058
Expenses$1,081,269
Net Income-$81,211
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$1,000,058
Mission and Program Overview

Mission

Provide an arts focus afterschool childcare program in a neighborhood or school setting.

To provide a diverse arts education program in a neighborhood or school setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$150,860$78,494▼ $72,366
Savings and Temporary Cash Investments$52,225$52,676▲ $451
Accounts Receivable$18$5,013▲ $4,995
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$203,103$136,183▼ $66,920
Other Assets Total-$0-
Liabilities
Other Liabilities$99,643$113,934▲ $14,291
Total Liabilities$99,643$113,934▲ $14,291
Net Assets / Fund Balance
Unrestricted Net Assets$103,460$22,249▼ $81,211
Total Net Assets Fund Balance$103,460$22,249▼ $81,211
Total Liabilities and Net Assets / Fund Balance$203,103$136,183▼ $66,920
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sandra SantoroPresidentFT$64,710$7,508$72,218

Board Members and Trustees

NameTitle
Sue RubinDirector
Melany SavittSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$999,597
Investment Income
$461
Other Revenue
$0
Change in Net Assets
$-81,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$717,449
Other Expenses$363,820
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$514,313$57,146-$571,459
Current Officers, Directors, Trustees, and Key Employees$57,774$14,444-$72,218
Payroll Taxes$50,768$12,692-$63,460
Occupancy$60,045--$60,045
All Other Expenses$38,456$13,064-$51,520
Insurance$26,375$6,594-$32,969
Other Expenses$9,907$202-$10,109
Other Employee Benefits$9,449--$9,449
Fees for Services Accounting-$4,450-$4,450
Pension Plan Contributions$863--$863
Advertising$700--$700
Office Expenses$399--$399
Total Functional Expenses$972,097$109,172$0$1,081,269
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue-Prepaid tuition$113,934
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Reviewed by Board of Directors

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board does performance review and compares like organizations for pay scale of management

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request

Filing and Contact Details

Filer

Filer Name
Art 4 Life
EIN
11-3663044
Phone
5038872742
Address
3405 SW Naito Parkway, Portland, OR 97239

Signing Officer

Name
Sandra Santoro
Title
President
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Santoro
Formed
2002
Legal Domicile
Or
Voting Board Members
3
Independent Board Members
3
Employees
77

Preparer

Firm
Bottaini Gallucci & Ohanlon Pc
Address
1500 NE IRVING ST STE 440, PORTLAND, OR 97232-4208
Preparer
EDWIN B O'HANLON
Phone
5032331133
Raw XML Appendix394 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.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0441
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0122
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02382
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt04209894
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0999597
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01013495
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0839612
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0777298
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0579892
IRS990ScheduleA/Total509Grp/TotalAmt04209894
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01000058
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01014012
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0840453
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0777739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0580014
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04212276
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0113934
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Revenue-Prepaid tuition
IRS990ScheduleD/TotalLiabilityAmt0113934
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board does performance review and compares like organizations for pay scale of management
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0203103
IRS990/TotalAssetsEOYAmt0136183
IRS990/TotalAssetsGrp/BOYAmt0203103
IRS990/TotalAssetsGrp/EOYAmt0136183
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt077
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0109172
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0972097
IRS990/TotalFunctionalExpensesGrp/TotalAmt01081269
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt099643
IRS990/TotalLiabilitiesEOYAmt0113934
IRS990/TotalLiabilitiesGrp/BOYAmt099643
IRS990/TotalLiabilitiesGrp/EOYAmt0113934
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103460
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt022249
IRS990/TotalOtherCompensationAmt07508
IRS990/TotalProgramServiceExpensesAmt0972097
IRS990/TotalProgramServiceRevenueAmt0999597
IRS990/TotalReportableCompFromOrgAmt064710
IRS990/TotalRevenueGrp/ExclusionAmt0461
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0999597
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01000058
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0203103
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0136183
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0103460
IRS990/UnrestrictedNetAssetsGrp/EOYAmt022249
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03405 SW Naito Parkway
IRS990/USAddress/CityNm0Portland
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097239
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.art4life.net
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sandra Santoro
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Art 4 Life
ReturnHeader/Filer/BusinessNameControlTxt0ART4
ReturnHeader/Filer/EIN0113663044
ReturnHeader/Filer/PhoneNum05038872742
ReturnHeader/Filer/USAddress/AddressLine1Txt03405 SW Naito Parkway
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097239
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOTTAINI GALLUCCI & OHANLON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01500 NE IRVING ST STE 440
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972324208
ReturnHeader/PreparerPersonGrp/PhoneNum05032331133
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWIN B O'HANLON
ReturnHeader/ReturnTs02015-11-16T13:35:21-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.37$0.14$0.23$0.97$1.01$0.04
2024Detailed filing. Detailed filing data is available for this year.$2.66$0.13$2.53$1.47$0.97$0.50
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.14$2.03$1.78$0.93$0.84
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.44$0.26$1.19$2.14$0.79$1.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.41$0.16$0.24$0.56$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.95$1.11$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.03$0.31$1.55$1.33$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.18$0.10$1.28$1.25$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.15$0.06$1.27$1.15$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.16$0.05$0.99$1.07$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.11$0.02$1.00$1.08$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.10$0.10$1.01$0.97$0.05
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.16$0.10$0.06$0.84$0.80$0.04
2012Summary only. Only limited summary data is available for this year.$0.09$0.07$0.02$0.78$0.73$0.05
2011Summary only. Only limited summary data is available for this year.$0.04$0.07$0.03$0.58$0.66$0.08