Civic Intelligence

Architectural Body Research Foundation

EIN 13-3413704 • 501(c)3 • New York, NY

Profile

SEE STATEMENT ATTACHED.

124 West Houston StreetNew York, NY 10012

n/A

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

47th percentile

0.14x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

7th percentile

-43%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

26th percentile

$40,582

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 31.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

34th percentile

-0.4%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

34th percentile

-0.4%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2011 to 2013

Assets

Down

$8,739,414

Down $36,713 (-0.4%) from 2012

Liabilities

Down

$17,235

Down $17,356 (-50%) from 2012

Net Assets

Down

$8,722,179

Down $19,357 (-0.2%) from 2012

Revenue

$127,656

No earlier filing loaded for comparison.

Expenses

Up

$182,841

Up $16,613 (+10.0%) from 2012

Net Income

-$55,185

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $8,934,097Liabilities 2010: $21,009Net Assets 2010: $8,913,0882010Assets 2011: $9,011,691Liabilities 2011: $22,665Net Assets 2011: $8,989,0262011Assets 2012: $8,776,127Liabilities 2012: $34,591Net Assets 2012: $8,741,5362012Assets 2013: $8,739,414Liabilities 2013: $17,235Net Assets 2013: $8,722,1792013

Highlighted filing

2013

Assets$8,739,414
Liabilities$17,235
Net Assets$8,722,179

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $4,052Expenses 2010: $88,064Net Income 2010: -$84,0122010Revenue 2011: $128,632Expenses 2011: $184,851Net Income 2011: -$56,2192011Expenses 2012: $166,2282012Revenue 2013: $127,656Expenses 2013: $182,841Net Income 2013: -$55,1852013

Highlighted filing

2013

Revenue$127,656
Expenses$182,841
Net Income-$55,185

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$249,533
Mission and Program Overview

Mission

SEE STATEMENT ATTACHED.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$8,741,536$8,722,179▼ $19,357
Land, Buildings, and Equipment, Net$4,884,514$4,824,159▼ $60,355
Cash and Non-Interest-Bearing Accounts$87,276$115,942▲ $28,666
Inventories for Sale or Use$16,360$11,336▼ $5,024
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$8,776,127$8,739,414▼ $36,713
Other Assets Total$3,787,977$3,787,977→ $0
Liabilities
Accounts Payable and Accrued Expenses$34,591$17,235▼ $17,356
Total Liabilities$34,591$17,235▼ $17,356
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,741,536$8,722,179▼ $19,357
Total Liabilities and Net Assets / Fund Balance$8,776,127$8,739,414▼ $36,713

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,283,634$462,269-
Land$1,540,525--
Equipment-$100,860-
Other Assets Org$2,209,457--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Momoyo HommaSecretaryFT$40,582$40,582

Board Members and Trustees

NameTitle
Johanna Post MacnairPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$71,596
Investment Income
$23
Other Revenue
$56,037
Change in Net Assets
$-55,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$142,259
Salaries, Compensation, and Employee Benefits$40,582
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$40,582-$40,582
Fees for Services Other$31,420--$31,420
Travel$17,426--$17,426
Fees for Services Accounting$3,100$3,100-$6,200
Advertising$1,709--$1,709
Fees for Services Legal$406$406-$812
Other Expenses$1,434$717-$717
Total Functional Expenses$116,270$66,571$0$182,841
International Activity

International Summary

Offices
1
Employees
3
Spending
$182,841

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesRefer to Narrative13$182,841
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-
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
No
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

No review was or will be conducted.

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

A copy of the organization's tax return is made available to the public upon written request.

Filing and Contact Details

Filer

EIN
13-3413704
Phone
2126741613

Signing Officer

Name
Johanna Post
Title
President
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Ny
Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Preparer
Max Eisikovic
Phone
2129447733
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Architectural Body Research Foundation Inc.ID# 13-3413704Form 990Schedule #1Part III - Statement of Program Service AccomplishmentsThis Foundation seeks to construct large-scale embodiments of perceptual experience exemplifying the functioning of minds. It is foreseen that this will of necessity be a highly collaborative work, involving an increasing number of consultants from a wide range of fields. The development and construction of these structures is envisioned to be at least a twenty year project that is to involve the building of numerous large-scale public works each directly addressing the question of the nature of mind body. The ultimate purpose of this work is the intellectual and spiritual advancement of mankind. Arakawa and Madeline Gins received an award from the Japan Arts Foundation on March 24, 2003 for their work though Architectural Body, and in September of 2003, Arakawa was named a Living National Treasure of Japan by the government of Japan for his life's work. In November of 2003 the Foundation purchased land in the Mitaka District of Tokyo, Japan. Construction of a housing complex on this site began in December of 2004, and was completed in early 2006. Nine residential units were constructed. One unit has been used as the work place of the Japan office of the Foundation, since February of 2006. Six units have been rented as of November 1 2008 at an average monthly rent of 195,000 Japanese Yen (approximately $1,660) per month, per unit. This undertaking represents the first large scare residential work addressing the nature of mind-body, and thereby the ultimate purpose of the Foundation: the intellectual and spiritual advancement of mankind.In the spring of 2007, a residential structure designed by Arakawa and Gins, located in East Hampton, New York, was opened to the public by appointment. This project represents an additional large scale residential work addressing the nature of mind-body, and the purpose of the Foundation. The Foundation seeks to turn this structure into a museum.The Foundation is in continuing conversation with the Mayor of the City of Koichi, Japan, regarding the construction of a Reversible Destiny Community in that city.In September of 2000, Arakawa, representing the Foundation, presented its projects at lectures and exhibitions held at the Waseda University and the Setagaya Cultural Center, both in Tokyo, Japan.In the spring of 1999, the Foundation participated in the exhibition "In The Midst of Things", held in Bourneville, England. In the fall of 1999, the Foundation exhibited its projects in Oslo, Norway. In the fall of 2000, Arakawa and Gins, representing the Foundation and presenting its projects, were the keynote lecturers at a meeting of the Society of Literature and Science, held at the Georgia Institute of Technology. In January 1999, the ICC Museum in Tokyo mounted a large-scale exhibition of models and plans, including 25-foot by 50-foot model of a small city for Tokyo Bay.Exhibitions of models and drawings of the Foundation's work have been held to further public understanding of the work. "Building Sensoriums" was on view at the Ronald Feldman Gallery in New York City from September 15, 1990 to October 13, 1990. The National Museum of Modern ArT of Tokyo showed the large-scale constructions during the period November 1991 to January 1992 to March 1992. Over five million people viewed these exhibitions. In August of 1997 the Guggenheim Museum in New York City exhibited models and drawings of the Foundation's work. Over 100,00 people saw the exhibit, with the museum having its largest ever volume of catalog sales.During 1992 the Foundation received two donations of land leases from the City of Okayama, Japan, and the City of Nagi-Cho, Japan. Foundation management values these land leases of $280,000 and $485,000 per annum, respectively. On the Nagi-Cho site, the Foundation has constructed three segments on a Site of Reversible Destiny: Ubiquitous Site,

Client Note 2

Client Note 2 - FORM 990 PART VIII LINE 6RENTAL INCOME WORKSHEETCONDO UNITS - JAPAN GROSS RENTAL INCOME $177,914 EXPENSES DEPRECIATION 70,692 INSURANCE 1,709 MANAGEMENT FEES 11,375 REPAIRS 5,160 SUPPLIES 4,557 TAXES 20,293 UTILITIES 8,091 TOTAL EXPENSES 121,877 NET RENTAL INCOME OR LOSS 56,037

Other Changes In Net Assets Or Fund Balances - Other Increases

Unrealized foreign exchange = $35828

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Architectural Body Research Foundation Inc.ID# 13-3413704Form 990Schedule #1Part III - Statement of Program Service AccomplishmentsThis Foundation seeks to construct large-scale embodiments of perceptual experience exemplifying the functioning of minds. It is foreseen that this will of necessity be a highly collaborative work, involving an increasing number of consultants from a wide range of fields. The development and construction of these structures is envisioned to be at least a twenty year project that is to involve the building of numerous large-scale public works each directly addressing the question of the nature of mind body. The ultimate purpose of this work is the intellectual and spiritual advancement of mankind. Arakawa and Madeline Gins received an award from the Japan Arts Foundation on March 24, 2003 for their work though Architectural Body, and in September of 2003, Arakawa was named a Living National Treasure of Japan by the government of Japan for his life's work. In November of 2003 the Foundation purchased land in the Mitaka District of Tokyo, Japan. Construction of a housing complex on this site began in December of 2004, and was completed in early 2006. Nine residential units were constructed. One unit has been used as the work place of the Japan office of the Foundation, since February of 2006. Six units have been rented as of November 1 2008 at an average monthly rent of 195,000 Japanese Yen (approximately $1,660) per month, per unit. This undertaking represents the first large scare residential work addressing the nature of mind-body, and thereby the ultimate purpose of the Foundation: the intellectual and spiritual advancement of mankind.In the spring of 2007, a residential structure designed by Arakawa and Gins, located in East Hampton, New York, was opened to the public by appointment. This project represents an additional large scale residential work addressing the nature of mind-body, and the purpose of the Foundation. The Foundation seeks to turn this structure into a museum.The Foundation is in continuing conversation with the Mayor of the City of Koichi, Japan, regarding the construction of a Reversible Destiny Community in that city.In September of 2000, Arakawa, representing the Foundation, presented its projects at lectures and exhibitions held at the Waseda University and the Setagaya Cultural Center, both in Tokyo, Japan.In the spring of 1999, the Foundation participated in the exhibition "In The Midst of Things", held in Bourneville, England. In the fall of 1999, the Foundation exhibited its projects in Oslo, Norway. In the fall of 2000, Arakawa and Gins, representing the Foundation and presenting its projects, were the keynote lecturers at a meeting of the Society of Literature and Science, held at the Georgia Institute of Technology. In January 1999, the ICC Museum in Tokyo mounted a large-scale exhibition of models and plans, including 25-foot by 50-foot model of a small city for Tokyo Bay.Exhibitions of models and drawings of the Foundation's work have been held to further public understanding of the work. "Building Sensoriums" was on view at the Ronald Feldman Gallery in New York City from September 15, 1990 to October 13, 1990. The National Museum of Modern ArT of Tokyo showed the large-scale constructions during the period November 1991 to January 1992 to March 1992. Over five million people viewed these exhibitions. In August of 1997 the Guggenheim Museum in New York City exhibited models and drawings of the Foundation's work. Over 100,00 people saw the exhibit, with the museum having its largest ever volume of catalog sales.During 1992 the Foundation received two donations of land leases from the City of Okayama, Japan, and the City of Nagi-Cho, Japan. Foundation management values these land leases of $280,000 and $485,000 per annum, respectively. On the Nagi-Cho site, the Foundation has constructed three segments on a Site of Reversible Destiny: Ubiquitous Site,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Client Note 2 - FORM 990 PART VIII LINE 6RENTAL INCOME WORKSHEETCONDO UNITS - JAPAN GROSS RENTAL INCOME $177,914 EXPENSES DEPRECIATION 70,692 INSURANCE 1,709 MANAGEMENT FEES 11,375 REPAIRS 5,160 SUPPLIES 4,557 TAXES 20,293 UTILITIES 8,091 TOTAL EXPENSES 121,877 NET RENTAL INCOME OR LOSS 56,037
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE ORGANIZATION'S TAX RETURN IS MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
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