Civic Intelligence

Harlem School of the Arts Inc

EIN 13-2552500 • 501(c)3 • New York, NY

Profile

The Harlem School of the Arts' mission is to empower and enrich young people and adults from Harlem and beyond through direct exposure to, and training in, the core disciplines of dance, music, theater and visual arts.

Refreshing map…

645 St Nicholas AvenueNew York, NY 10030

www.harlemschoolofthearts.org

Siviq Scores

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

Liabilities / Assets

37th percentile

0.08x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.21x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

23rd percentile

-5.3%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$296,694

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

41st percentile

1.8%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

13%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$15,842,452

Up $277,442 (+1.8%) from 2023

Liabilities

Up

$1,298,913

Up $279,992 (+27%) from 2023

Net Assets

Down

$14,543,539

Down $2,550 (-0.0%) from 2023

Revenue

Up

$6,291,036

Up $745,346 (+13%) from 2023

Expenses

Down

$6,625,842

Down $39,586 (-0.6%) from 2023

Net Income

Up

-$334,806

Up $784,932 (+70%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2011: $2,262,907Liabilities 2011: $2,317,687Net Assets 2011: -$54,7802011Assets 2012: $1,842,520Liabilities 2012: $2,286,686Net Assets 2012: -$444,1662012Assets 2013: $5,251,767Liabilities 2013: $1,042,936Net Assets 2013: $4,208,8312013Assets 2014: $4,825,694Liabilities 2014: $1,020,939Net Assets 2014: $3,804,7552014Assets 2015: $5,111,584Liabilities 2015: $973,260Net Assets 2015: $4,138,3242015Assets 2016: $5,495,759Liabilities 2016: $1,593,349Net Assets 2016: $3,902,4102016Assets 2017: $5,375,845Liabilities 2017: $1,175,681Net Assets 2017: $4,200,1642017Assets 2018: $6,757,827Liabilities 2018: $1,002,375Net Assets 2018: $5,755,4522018Assets 2019: $11,152,257Liabilities 2019: $764,835Net Assets 2019: $10,387,4222019Assets 2020: $17,550,779Liabilities 2020: $2,482,257Net Assets 2020: $15,068,5222020Assets 2021: $18,036,300Liabilities 2021: $1,368,815Net Assets 2021: $16,667,4852021Assets 2022: $16,306,795Liabilities 2022: $768,335Net Assets 2022: $15,538,4602022Assets 2023: $15,565,010Liabilities 2023: $1,018,921Net Assets 2023: $14,546,0892023Assets 2024: $15,842,452Liabilities 2024: $1,298,913Net Assets 2024: $14,543,5392024

Highlighted filing

2024

Assets$15,842,452
Liabilities$1,298,913
Net Assets$14,543,539

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,867,035Expenses 2011: $3,346,787Net Income 2011: $520,2482011Revenue 2012: $3,070,032Expenses 2012: $3,284,328Net Income 2012: -$214,2962012Revenue 2013: $8,354,171Expenses 2013: $3,721,121Net Income 2013: $4,633,0502013Revenue 2014: $3,401,767Expenses 2014: $4,008,737Net Income 2014: -$606,9702014Revenue 2015: $3,937,035Expenses 2015: $4,115,959Net Income 2015: -$178,9242015Revenue 2016: $4,806,969Expenses 2016: $4,932,683Net Income 2016: -$125,7142016Revenue 2017: $4,852,103Expenses 2017: $4,736,480Net Income 2017: $115,6232017Revenue 2018: $6,190,482Expenses 2018: $4,674,702Net Income 2018: $1,515,7802018Revenue 2019: $9,838,897Expenses 2019: $5,301,570Net Income 2019: $4,537,3272019Revenue 2020: $10,267,859Expenses 2020: $5,494,736Net Income 2020: $4,773,1232020Revenue 2021: $5,766,043Expenses 2021: $4,629,849Net Income 2021: $1,136,1942021Revenue 2022: $5,380,840Expenses 2022: $6,006,206Net Income 2022: -$625,3662022Revenue 2023: $5,545,690Expenses 2023: $6,665,428Net Income 2023: -$1,119,7382023Revenue 2024: $6,291,036Expenses 2024: $6,625,842Net Income 2024: -$334,8062024

Highlighted filing

2024

Revenue$6,291,036
Expenses$6,625,842
Net Income-$334,806

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.8$1.30$14.5$6.29$6.63$0.33
2023Detailed filing. Detailed filing data is available for this year.$15.6$1.02$14.5$5.55$6.67$1.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$0.77$15.5$5.38$6.01$0.63
2021Detailed filing. Detailed filing data is available for this year.$18.0$1.37$16.7$5.77$4.63$1.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.6$2.48$15.1$10.3$5.49$4.77
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$0.76$10.4$9.84$5.30$4.54
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.76$1.00$5.76$6.19$4.67$1.52
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$1.18$4.20$4.85$4.74$0.12
2016Detailed filing. Detailed filing data is available for this year.$5.50$1.59$3.90$4.81$4.93$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.11$0.97$4.14$3.94$4.12$0.18
2014Detailed filing. Detailed filing data is available for this year.$4.83$1.02$3.80$3.40$4.01$0.61
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$1.04$4.21$8.35$3.72$4.63
2012Summary only. Only limited summary data is available for this year.$1.84$2.29$0.44$3.07$3.28$0.21
2011Summary only. Only limited summary data is available for this year.$2.26$2.32$0.05$3.87$3.35$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$6,594,382
Mission and Program Overview

Mission

The Harlem School of the Arts' mission is to empower and enrich young people and adults from Harlem and beyond through direct exposure to, and training in, the core disciplines of dance, music, theater and visual arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,421,905$10,033,295▼ $388,610
Investments in Publicly Traded Securities$2,984,815$3,282,910▲ $298,095
Cash and Non-Interest-Bearing Accounts$1,177,473$1,918,857▲ $741,384
Pledges and Grants Receivable$833,190$461,970▼ $371,220
Prepaid Expenses and Deferred Charges$61,498$68,162▲ $6,664
Accounts Receivable$24,801$38,928▲ $14,127
Total Assets$15,565,010$15,842,452▲ $277,442
Other Assets Total$61,328$38,330▼ $22,998
Liabilities
Unsecured Notes Loans Payable$364,173$750,692▲ $386,519
Accounts Payable and Accrued Expenses$407,608$373,610▼ $33,998
Deferred Revenue$185,052$134,973▼ $50,079
Other Liabilities$62,088$39,638▼ $22,450
Total Liabilities$1,018,921$1,298,913▲ $279,992
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,431,044$10,752,144▲ $321,100
Net Assets With Donor Restrictions$4,115,045$3,791,395▼ $323,650
Total Net Assets Fund Balance$14,546,089$14,543,539▼ $2,550
Total Liabilities and Net Assets / Fund Balance$15,565,010$15,842,452▲ $277,442

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,632,879$3,039,511$12,672,390
Equipment$139,584$1,072,150$1,211,734
Other Land Buildings$97,616$99,789$197,405
Land$163,216-$163,216

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,984,815$25,615▲ $416,480-$3,282,910
2022$2,833,253-▲ $273,147-$2,984,815
2021$3,187,979$404▼ $252,793-$2,833,253
2020$2,676,384-▲ $611,595-$3,187,979
2019$2,709,688-▲ $66,270-$2,676,384
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James C HortonPresident & CEOFT$262,123$34,571$296,694
Walter M FrankenbergerChief Development OfficerFT$170,857$16,254$187,111
William L HogansChief Education OfficerFT$139,725$808$140,533
Lois HenryDirector of Institutional GivingFT$104,459$501$104,960
Yomara H HernandezChief Financial OfficerFT$60,221$2,690$62,911

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Ncheng LLPAccounting40 WALL STREET SUITE 3222, New York, NY 10005$346,820
Archstone Builders LLCConstruction242 WEST 30TH STREET, New York, NY 10001$137,604
Revenue and Support

Revenue Composition

Contributions and Grants
$3,936,626
Program Service Revenue
$2,013,463
Investment Income
$79,829
Other Revenue
$261,118
All Other Contributions
$1,666,053
Change in Net Assets
$-334,806

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,615,036
Revenue Not Reported on Financial Statements
$676,000
Revenue Not Reported on Form 990
$414,500
Other Revenue Adjustments
$676,000
Total Revenue per Audited Statements
$6,029,536
Total Revenue per Form 990
$6,291,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,777,110
Other Expenses$2,122,732
Total Fundraising Expense$924,301
Grants and Similar Amounts Paid$676,000
Professional Fundraising Fees$50,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,493,711$124,796$252,839$2,871,346
Grants to Domestic Individuals$676,000--$676,000
Depreciation Depletion$494,280$33,312$76,788$604,380
Current Officers, Directors, Trustees, and Key Employees$242,079$61,110$182,278$485,467
Payroll Taxes$237,862$16,031$36,952$290,845
Fees for Services Other$135,074$55,523$87,172$277,769
All Other Expenses$133,895$88,678$13,265$235,838
Fees for Services Accounting-$170,752-$170,752
Insurance$119,659$8,065$18,589$146,313
Occupancy$109,362$7,371$16,990$133,723
Other Employee Benefits$115,383$6,253$7,816$129,452
Other Expenses$79,230$5,340$12,309$96,879
Fees for Services Professional Fundraising--$50,000$50,000
Information Technology$28,231$1,903$4,386$34,520
Interest-$32,686-$32,686
Travel$7,797$526$1,211$9,534
Advertising-$8,689-$8,689
Total Functional Expenses$5,064,307$637,234$924,301$6,625,842

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,625,842
Total Expenses per Audited Statements$6,032,086
Expenses per Audited Statements$5,949,842
Expenses Not Reported on Financial Statements$676,000
Other Expense Adjustments$676,000
Expenses Not Reported on Form 990$82,244
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$303,346
Fundraising Gross Income$303,346
Professional Fundraising Fees$50,000

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$2,374,105$303,346$303,346$0
Total Events$2,374,105$303,346$303,346$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease Liability$39,638
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 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Management reviewed a draft of the form 990 with the audit/finance committee and provided edits to the tax preparer. After this process was performed, the form 990 was sent to the full board of directors prior to being filed with the irs.

Form 990, Part VI, Section B, Line 12C

The organization has a board approved conflicts of interest policy. Each board member must fill out an annual declaration stating they had no conflicts or identifying the nature of their interested party transactions.

Form 990, Part VI, Section B, Line 15A

Each year, the executive committee reviews comparable salaries based on a recognized study and reviews the performance of the president to determine if the existing salary falls within these ranges. After a deliberation of this matter, a proposed salary and benefit package is voted on.

Form 990, Part VI, Section C, Line 19

Financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Harlem School of the Arts Inc
EIN
13-2552500
Phone
2129264100
Address
645 ST NICHOLAS AVENUE, NEW YORK, NY 10030

Signing Officer

Name
James C Horton
Title
President & CEO
Phone
2129264100
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James C Horton
Formed
1964
Legal Domicile
Ny
Voting Board Members
18
Independent Board Members
18
Employees
193
Volunteers
75

Preparer

Firm
Sax Llp
Address
1040 AVENUE OF THE AMERICAS-16TH FL, NEW YORK, NY 10018
Preparer
Marqus White
Phone
2126857000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in trust value -4,397.

Financial Statement Notes

PART V, LINE 4:

Endowment funds are used to provide scholarships and financial aid to students and general operating support to the school.

PART X, LINE 2:

Hsa does not believe its financial statements include any material, uncertain tax positions. Tax filings for periods ending june 30, 2021 and later are subject to examination by applicable taxing authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in trust value -4,397.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Reclassify scholarships and aid 676,000.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Reclassify scholarships and aid 676,000.

Raw XML AppendixShowing 400 of 715 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
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IRS990/ActivityOrMissionDesc0THE HARLEM SCHOOL OF THE ARTS' MISSION IS TO EMPOWER AND ENRICH YOUNG PEOPLE AND ADULTS FROM HARLEM AND BEYOND THROUGH DIRECT EXPOSURE TO, AND TRAINING IN, THE CORE DISCIPLINES OF DANCE, MUSIC, THEATER AND VISUAL ARTS.
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IRS990/Desc0OVERVIEWFY2024 MARKED A HISTORIC MILESTONE FOR THE HARLEM SCHOOL OF THE ARTS AS WE CELEBRATED OUR 60TH ANNIVERSARY MOMENT OF PRIDE, REFLECTION, AND RENEWED COMMITMENT TO OUR MISSION OF EMPOWERING YOUTH THROUGH TRANSFORMATIVE ARTS EDUCATION. THIS ANNIVERSARY YEAR BECAME A SPRINGBOARD FOR NEW INVESTMENTS IN ACCESS, EXCELLENCE, AND COMMUNITY IMPACT.DEVELOPMENT & FUNDRAISINGFY2024 WAS A RECORD-BREAKING YEAR FOR FUNDRAISING, HIGHLIGHTED BY THE MOST SUCCESSFUL GALA IN HSA HISTORY. THANKS TO THE EXTRAORDINARY GENEROSITY OF OUR COMMUNITY INCLUDING DONORS, ALUMNI, ARTISTS, AND INSTITUTIONAL PARTNERS WE RAISED $2.5 MILLION DURING OUR ANNIVERSARY CELEBRATION. THIS OUTPOURING OF SUPPORT ALLOWED US TO ESTABLISH THE JACQULINE & CLARENCE AVANT SCHOLARSHIP AND ARTS ACCESS FUND, AIMED AT REMOVING FINANCIAL BARRIERS FOR FAMILIES AND EXPANDING ACCESS TO HSA'S ARTS PROGRAMS.A CORNERSTONE OF THIS INITIATIVE WAS A TRANSFORMATIONAL $500,000 GIFT FROM THE HERB ALPERT FOUNDATION, WHICH SEEDED THE FUND AND GALVANIZED ADDITIONAL SUPPORT FROM ICONS ACROSS THE ENTERTAINMENT INDUSTRY. THIS INVESTMENT SIGNALS A NEW ERA IN HOW HSA SERVES HARLEM AND THE BROADER CREATIVE COMMUNITY.STUDENT SERVICESUNDER THE LEADERSHIP OF ANN KIM, OUR NEW SENIOR DIRECTOR OF EDUCATION OPERATIONS AND PARTNERSHIPS, THE STUDENT SERVICES TEAM ENHANCED ITS INFRASTRUCTURE AND TRANSPARENCY. THE DEPARTMENT BEGAN PRODUCING WEEKLY, BIWEEKLY, AND MONTHLY REPORTING ON REVENUE, ENROLLMENT, AND FINANCIAL AID SHARED WITH BOTH SENIOR LEADERSHIP AND THE BOARD. IN ADDITION, WE INITIATED THE TRANSITION TO A MORE USER-FRIENDLY AND COST-EFFECTIVE REGISTRATION SYSTEM. OUR STUDENT SERVICES TEAM ALSO HOSTED MULTIPLE WORKSHOPS INCLUDING COLLEGE ADMISSIONS, FINANCIAL LITERACY, AND A COLLEGE FAIR AS PART OF THE HSA PREP PROGRAM.PROGRAMS & IMPACTIN FY2024, HSA PROGRAMS SERVED MORE THAN 750 STUDENTS AND REACHED OVER 4,000 FAMILY AND COMMUNITY MEMBERS THROUGH YEAR-ROUND INSTRUCTION, PERFORMANCES, AND SPECIAL EVENTS.OUR CORE PROGRAM AREAS INCLUDED: GENERAL EDUCATION & PRIVATE INSTRUCTION IN MUSIC, DANCE, THEATER, MEDIA & DESIGN HSA PREP, OUR TUITION-FREE, PRE-PROFESSIONAL PROGRAM FOR STUDENTS AGES 8-18 SUMMER INTENSIVES IN ALL ARTISTIC DISCIPLINES FOR AGES 8-19 HARLEM SUMMER ARTS EXPERIENCE FOR CHILDREN AGES 5-12 FAMILY PROGRAMS FEATURING PERFORMANCES, EXHIBITIONS, AND SEASONAL CELEBRATIONSWE ALSO HOSTED JOYFUL, FREE COMMUNITY EVENTS SUCH AS HSA SPOOKTACULAR AND ST. NICH ON ST. NICH, CREATING SPACES FOR NEIGHBORHOOD CONNECTION AND CELEBRATION.SELECTED PROGRAM HIGHLIGHTS HARLEM SUMMER ARTS EXPERIENCE RETURNED FOR SIX WEEKS OF VIBRANT, INTERDISCIPLINARY IN-PERSON PROGRAMMING FOR AGES 4-12. PRIVATE LESSONS EXPANDED BEYOND MUSIC TO INCLUDE INDIVIDUALIZED INSTRUCTION IN ACTING, DANCE, AND VISUAL ARTS REACHING 173 STUDENTS WITH 195 TOTAL ENROLLMENTS. HSA PREP ENROLLED 75 TALENTED STUDENTS WHO ENGAGED IN TWO TO EIGHT CLASSES PER WEEK ACROSS TWO 16-WEEK SEMESTERS. FALL & SPRING CHILDREN'S ENRICHMENT PROGRAM SERVED NEARLY 500 STUDENTS, WITH SHOWCASES ACROSS DANCE, THEATER, MUSICAL THEATER, AND MUSIC. SPRING BLAZE AND THE HSA HOLIDAY SHOW, UNDER THE DIRECTION OF LEYLAND SIMMONS, FEATURED SOLD-OUT PERFORMANCES AND BROUGHT AUDIENCES TO THEIR FEET. HSA DANCERS WERE ALSO INVITED BACK TO RADIO CITY MUSIC HALL TO OPEN FOR THE ROCKETTES. THEATER PRODUCTIONS LIKE CINDERELLA AND SISTER ACT: THE MUSICAL SHOWCASED THE EXTRAORDINARY TALENT OF HSA'S STUDENT ENSEMBLE, WITH FIVE SOLD-OUT SHOWS FOR SISTER ACT ALONE. WE GOT THAT SWING, PRESENTED IN COLLABORATION WITH JAZZ POWER INITIATIVE, UNITED STUDENT MUSICIANS AND SEASONED JAZZ LEGENDS IN AN UNFORGETTABLE INTERGENERATIONAL CONCERT EXPERIENCE.
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IRS990/MissionDesc0THE HARLEM SCHOOL OF THE ARTS' MISSION IS TO EMPOWER AND ENRICH YOUNG PEOPLE AND ADULTS FROM HARLEM AND BEYOND THROUGH DIRECT EXPOSURE TO, AND TRAINING IN, THE CORE DISCIPLINES OF DANCE, MUSIC, THEATER AND VISUAL ARTS.
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