Foundation for Art Research & Education

990EZ • Fiscal year 2013 • EIN 13-3568620

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 12, 2014

Organization Profile N/A

9018 Cascada WayNaples, FL 34114

(914) 419-0668

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

-1383%

Higher net margin than 1% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

$35,280

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 878.7% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

-40%

Faster asset growth than 11% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

-39%

Faster revenue growth than 12% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets55th percentile

Assets

Down

$102,581

Down $69,186 (-40%) from 2012

Net Assets

Down

$102,581

Down $69,186 (-40%) from 2012

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / Revenue56th percentile Net Margin1st percentile

Revenue

Down

$4,015

Down $2,521 (-39%) from 2012

Expenses

Down

$59,544

Down $30,093 (-34%) from 2012

Net Income

-$55,529

Up $27,572 (+33%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

Highlighted filing

2013

Assets$102,581

Liabilities$0

Net Assets$102,581

Open 2013 Filing

Operations Trend

Revenue Growth12th percentile

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

Highlighted filing

2013

Revenue$4,015

Expenses$59,544

Net Income-$55,529

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2013 to Dec 31, 2013
Signed: Aug 12, 2014
Return Version: 2013v3.1
Gross Receipts: $90,529

Mission and Program Overview

Mission

To conduct continuing professional and legal education course for tax practitioners at locations throughout the United States and Canada.

Program Services

Description	Grants	Expenses
Provision of education in the area of international tax issues to subscribers and conference attendees.	$3,060	-

Compensation and Service Providers

Top Officer Pay88th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Robert H Ross	President	PT	$35,280	-	$35,280
Patricia Ross	Vice President	PT	$12,000	-	$12,000
William H Green	Pres/Director	PT	$0	-	-

Filing and Contact Details

Filer

EIN: 13-3568620
Phone: 9144190668

Signing Officer

Name: Robert H Ross
Title: President
Signed: 2014-08-12
Discuss with paid preparer: Yes

Preparer

Preparer: Scot A Shepard CPA
Phone: 2393947502

Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $3275”

Other Expenses.1

“Payroll fees $1146”

Other Expenses.2

“State filing fees $50”

Other Expenses.3

“Bank fees $16”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $3200 Prepaid Expenses and Deferred Charges - Ending $0”

Other Assets.1

“Exchange rate - Beginning $75 Exchange rate - Ending $0”

Raw XML Appendix158 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	Robert H Ross
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	9144190668
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	9018 Cascada Way 202
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	Naples
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	34114
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	168492
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	102581
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	86514
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-55529
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	1100
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form720FiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	171767
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	102581
IRS990EZ/FundraisingGrossIncomeAmt	0	0
IRS990EZ/GainOrLossFromSaleOfAssetsAmt	0	2783
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	3060
IRS990EZ/GrossReceiptsAmt	0	90529
IRS990EZ/GrossReceiptsForPublicUseAmt	0	0
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InitiationFeesAndCapContriAmt	0	0
IRS990EZ/InvestmentIncomeAmt	0	1232
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	171767
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	102581
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	171767
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	102581
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	35280
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	12000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	Robert H Ross
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	William H Green
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	Patricia Ross
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	Pres/Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Vice President
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationFiled990TInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	3275
IRS990EZ/OtherChangesInNetAssetsAmt	0	-13657
IRS990EZ/OtherExpensesTotalAmt	0	4487
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	To conduct continuing professional and legal education course for tax practitioners at locations throughout the United States and Canada.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	Provision of education in the area of international tax issues to subscribers and conference attendees.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	3060
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/RelatedOrgSect527OrgInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	50897
IRS990EZ/SaleOfAssetsGrossAmt	0	89297
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	59544
IRS990EZ/TotalProgramServiceExpensesAmt	0	3060
IRS990EZ/TotalRevenueAmt	0	4015
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt	0	0
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	0
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt	0	0
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt	0	1232
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt	0	3560
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	3158
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt	0	683
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt	0	16
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt	0	8649
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt	0	438046
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	438046
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt	0	0
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt	0	1232
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt	0	3560
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt	0	3158
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt	0	683
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt	0	16
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt	0	8649
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.01890
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00780
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt	0	0
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt	0	9952
IRS990ScheduleA/OtherIncome509Grp/TotalAmt	0	9952
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt	0	0
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	0.95930
IRS990ScheduleA/PublicSupportPY509Pct	0	0.98660
IRS990ScheduleA/PublicSupportTotal509Amt	0	438046
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt	0	0
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt	0	0
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	438046
IRS990ScheduleA/Total509Grp/TotalAmt	0	438046
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	1232
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	3560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	3158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt	0	683
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt	0	448014
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	456647
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Office Expenses $3275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Payroll fees $1146
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	State filing fees $50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Bank fees $16
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Prepaid Expenses and Deferred Charges - Beginning $3200 Prepaid Expenses and Deferred Charges - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Exchange rate - Beginning $75 Exchange rate - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Other Assets.1
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Robert H Ross
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	President
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	Foundation for Art Research & Education
ReturnHeader/Filer/BusinessNameControlTxt	0	FOUN
ReturnHeader/Filer/EIN	0	133568620
ReturnHeader/Filer/PhoneNum	0	9144190668
ReturnHeader/Filer/USAddress/AddressLine1	0	9018 Cascada Way
ReturnHeader/Filer/USAddress/City	0	Naples
ReturnHeader/Filer/USAddress/State	0	FL
ReturnHeader/Filer/USAddress/ZIPCode	0	34114
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	Rogers Wood Hill Starman & Gustason PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	606 Bald Eagle Drive Suite 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	Marco Island
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	341452766
ReturnHeader/PreparerPersonGrp/PhoneNum	0	2393947502
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Scot A Shepard CPA
ReturnHeader/ReturnTs	0	2014-08-12T08:14:17-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-01-01
ReturnHeader/TaxPeriodEndDt	0	2013-12-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $102,581
Liabilities: $0
Net assets: $102,581
Revenue: $4,015
Expenses: $59,544
Net income: -$55,529

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2015Detailed filing. Detailed filing data is available for this year.	$0.00		$0.00	$0.00	$0.07	$0.07
2014Detailed filing. Detailed filing data is available for this year.	$0.17	$0.00	$0.17	$0.06	$1.02	$0.95
2013Detailed filing. Detailed filing data is available for this year.	$1.03	$0.00	$1.03	$0.04	$0.60	$0.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.72		$1.72	$0.07	$0.90	$0.83
2011Summary only. Only limited summary data is available for this year.	$2.55	$0.00		$0.03	$0.90	$0.87
2010Summary only. Only limited summary data is available for this year.	$3.42	$0.00		$0.09	$1.12	$1.04