Civic Intelligence

Alliance for Young Artists

EIN 13-3780998 • 501(c)3 • New York, NY

Profile

The purpose of the organization is to foster creative expression, recognize outstanding artistic achievements by secondary students and to provide inspiration and validation for the next generation of artists and writers.

557 BroadwayNew York, NY 10012

www.artandwriting.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.22x

Higher debt load relative to assets than 75% of similar nonprofits.

NTEE A • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.37x

Higher debt load relative to revenue than 73% of similar nonprofits.

NTEE A • $5M-$10M nonprofits • Source year 2024

Net Margin

43rd percentile

2.7%

Higher net margin than 43% of similar nonprofits.

NTEE A • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$271,047

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

NTEE A • $5M-$10M nonprofits • Source year 2024

Asset Growth

71st percentile

9.1%

Faster asset growth than 71% of similar nonprofits.

NTEE A • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-15%

Faster revenue growth than 22% of similar nonprofits.

NTEE A • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$9,334,141

Up $779,896 (+9.1%) from 2023

Liabilities

Up

$2,047,973

Up $393,412 (+24%) from 2023

Net Assets

Up

$7,286,168

Up $386,484 (+5.6%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin43rd percentile

Revenue

Down

$5,529,240

Down $985,380 (-15%) from 2023

Expenses

Up

$5,378,911

Up $616,923 (+13%) from 2023

Net Income

Down

$150,329

Down $1,602,303 (-91%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$10M$5.0M$0Assets 2011: $3,541,504Liabilities 2011: $656,959Net Assets 2011: $2,884,5452011Assets 2012: $3,477,793Liabilities 2012: $613,771Net Assets 2012: $2,864,0222012Assets 2013: $3,676,501Liabilities 2013: $788,360Net Assets 2013: $2,888,1412013Assets 2014: $3,818,960Liabilities 2014: $955,409Net Assets 2014: $2,863,5512014Assets 2015: $4,142,629Liabilities 2015: $546,346Net Assets 2015: $3,596,2832015Assets 2016: $4,645,505Liabilities 2016: $775,488Net Assets 2016: $3,870,0172016Assets 2017: $4,941,697Liabilities 2017: $910,330Net Assets 2017: $4,031,3672017Assets 2018: $5,280,004Liabilities 2018: $964,419Net Assets 2018: $4,315,5852018Assets 2019: $6,761,256Liabilities 2019: $1,114,193Net Assets 2019: $5,647,0632019Assets 2020: $6,472,113Liabilities 2020: $813,361Net Assets 2020: $5,658,7522020Assets 2021: $7,496,330Liabilities 2021: $1,669,144Net Assets 2021: $5,827,1862021Assets 2022: $6,963,643Liabilities 2022: $1,985,696Net Assets 2022: $4,977,9472022Assets 2023: $8,554,245Liabilities 2023: $1,654,561Net Assets 2023: $6,899,6842023Assets 2024: $9,334,141Liabilities 2024: $2,047,973Net Assets 2024: $7,286,1682024

Highlighted filing

2024

Assets$9,334,141
Liabilities$2,047,973
Net Assets$7,286,168
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,090,172Expenses 2011: $3,170,767Net Income 2011: -$80,5952011Revenue 2012: $3,140,458Expenses 2012: $3,173,122Net Income 2012: -$32,6642012Revenue 2013: $3,151,413Expenses 2013: $3,167,027Net Income 2013: -$15,6142013Revenue 2014: $3,204,085Expenses 2014: $3,329,188Net Income 2014: -$125,1032014Revenue 2015: $4,088,325Expenses 2015: $3,386,749Net Income 2015: $701,5762015Revenue 2016: $3,969,411Expenses 2016: $3,718,480Net Income 2016: $250,9312016Revenue 2017: $3,882,270Expenses 2017: $3,826,838Net Income 2017: $55,4322017Revenue 2018: $3,910,198Expenses 2018: $3,717,761Net Income 2018: $192,4372018Revenue 2019: $5,269,039Expenses 2019: $4,041,372Net Income 2019: $1,227,6672019Revenue 2020: $3,744,464Expenses 2020: $3,835,649Net Income 2020: -$91,1852020Revenue 2021: $3,366,982Expenses 2021: $3,622,962Net Income 2021: -$255,9802021Revenue 2022: $3,856,688Expenses 2022: $4,313,562Net Income 2022: -$456,8742022Revenue 2023: $6,514,620Expenses 2023: $4,761,988Net Income 2023: $1,752,6322023Revenue 2024: $5,529,240Expenses 2024: $5,378,911Net Income 2024: $150,3292024

Highlighted filing

2024

Revenue$5,529,240
Expenses$5,378,911
Net Income$150,329
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,334,141
Liabilities
$2,047,973
Net assets
$7,286,168
Revenue
$5,529,240
Expenses
$5,378,911
Net income
$150,329
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.33$2.05$7.29$5.53$5.38$0.15
2023Detailed filing. Detailed filing data is available for this year.$8.55$1.65$6.90$6.51$4.76$1.75
2022Detailed filing. Detailed filing data is available for this year.$6.96$1.99$4.98$3.86$4.31$0.46
2021Detailed filing. Detailed filing data is available for this year.$7.50$1.67$5.83$3.37$3.62$0.26
2020Detailed filing. Detailed filing data is available for this year.$6.47$0.81$5.66$3.74$3.84$0.09
2019Detailed filing. Detailed filing data is available for this year.$6.76$1.11$5.65$5.27$4.04$1.23
2018Detailed filing. Detailed filing data is available for this year.$5.28$0.96$4.32$3.91$3.72$0.19
2017Detailed filing. Detailed filing data is available for this year.$4.94$0.91$4.03$3.88$3.83$0.06
2016Detailed filing. Detailed filing data is available for this year.$4.65$0.78$3.87$3.97$3.72$0.25
2015Detailed filing. Detailed filing data is available for this year.$4.14$0.55$3.60$4.09$3.39$0.70
2014Detailed filing. Detailed filing data is available for this year.$3.82$0.96$2.86$3.20$3.33$0.13
2013Summary only. Only limited summary data is available for this year.$3.68$0.79$2.89$3.15$3.17$0.02
2012Summary only. Only limited summary data is available for this year.$3.48$0.61$2.86$3.14$3.17$0.03
2011Summary only. Only limited summary data is available for this year.$3.54$0.66$2.88$3.09$3.17$0.08
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
$5,616,338
Mission and Program Overview

Mission

The purpose of the organization is to foster creative expression, recognize outstanding artistic achievements by secondary students and to provide inspiration and validation for the next generation of artists and writers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,410,870$3,267,076▲ $856,206
Savings and Temporary Cash Investments$2,213,741$2,438,816▲ $225,075
Land, Buildings, and Equipment, Net$3,575$1,595,113▲ $1,591,538
Pledges and Grants Receivable$2,170,502$1,325,739▼ $844,763
Cash and Non-Interest-Bearing Accounts$415,453$392,132▼ $23,321
Prepaid Expenses and Deferred Charges$118,481$214,833▲ $96,352
Accounts Receivable$281,069$100,432▼ $180,637
Total Assets$8,554,245$9,334,141▲ $779,896
Other Assets Total$940,554$0▼ $940,554
Liabilities
Accounts Payable and Accrued Expenses$1,378,127$1,872,497▲ $494,370
Grants Payable$276,434$175,476▼ $100,958
Total Liabilities$1,654,561$2,047,973▲ $393,412
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,335,038$4,624,790▲ $289,752
Net Assets With Donor Restrictions$2,564,646$2,661,378▲ $96,732
Total Net Assets Fund Balance$6,899,684$7,286,168▲ $386,484
Total Liabilities and Net Assets / Fund Balance$8,554,245$9,334,141▲ $779,896

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,595,113$675,920$2,271,033
Equipment$0$28,994$28,994

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$73,258$500,000▲ $9,814-$583,072
2022$66,183-▲ $7,075-$73,258
2021$75,654-▼ $9,471-$66,183
2020$60,628-▲ $15,026-$75,654
2019$56,012-▲ $4,616-$60,628
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeOtherTotal
Tendo MutandaDeputy Director of ProgramsFT$109,346$109,346
Michiko GrassoDirector of DevelopmentFT$108,937$108,937

Board Members and Trustees

NameTitle
Andrew Merson Resigned 2024Board Member
Andrew SafranBoard Member
Billy DimicheleBoard Member
Bryan DoerriesBoard Member
David C LevyBoard Member
Derek FordjourBoard Member
Ernest B Fleishman Resigned 2024Board Member
Greg WorrellBoard Member
Gregory R MillerBoard Member
Gwenn Masterman SniderBoard Member
Hannah Yang Resigned 2024Board Member
Hughe RoomeBoard Member
Juan Felipe Herrera Resigned 2024Board Member
Julia PistorBoard Member
Karen PritzkerBoard Member
Laura FordeBoard Member
Laurie RubinBoard Member
Marci KleinBoard Member
Morgan FordBoard Member
Nancy BergmanBoard Member
Olivia MorganBoard Member
Rebecca ShapiroBoard Member
Robert BuchsbaumBoard Member
Suzanne RandolphBoard Member
Vanessa ChoBoard Member
William Walker RobinsonBoard Member
Christopher WisniewskiExecutive Director
Steven MersonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Scholastic INCRent, Back Office Services557 BROADWAY, New York, NY 10012$986,353
Change Cx LLCSoftware Development7700 WINDROSE AVE - G30, Plano, TX 75024$600,370
Core Z Operations Dba Ziegfeld BallroomRental And Catering Services1356 BROADWAY, New York, NY 10018$113,460
Paola ArinciBookkeeping, Accounting Services42 MAPLE STREET, Danville, PA 17821$109,987
Carnegie Hall CorporationRental And Catering Services881 SEVENTH AVE, New York, NY 10019$106,710
Revenue and Support

Revenue Composition

Contributions and Grants
$4,219,015
Program Service Revenue
$1,114,704
Investment Income
$195,521
Other Revenue
$0
All Other Contributions
$3,308,593
Change in Net Assets
$150,329

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$99,739Fair Market Value (FMV)
Books and Publications-$25,895Fair Market Value (FMV)
Total Noncash Contributions1$125,634-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,529,240
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$722,859
Total Revenue per Audited Statements
$6,252,099
Total Revenue per Form 990
$5,529,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,528,175
Salaries, Compensation, and Employee Benefits$2,427,157
Total Fundraising Expense$512,310
Grants and Similar Amounts Paid$423,579
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,356,859$24,116$154,157$1,535,132
Current Officers, Directors, Trustees, and Key Employees$336,991$46,136$125,360$508,487
Fees for Services Other$261,588$156,603$23,965$442,156
Grants to Domestic Individuals$423,579--$423,579
Other Employee Benefits$295,248$12,245$48,722$356,215
Information Technology$326,273$1,759$626$328,658
Occupancy$264,243$25,780$32,224$322,247
Office Expenses$148,149$63,155$24,222$235,526
Fees for Services Accounting-$223,495-$223,495
Advertising$172,954-$175$173,129
Depreciation Depletion$120,897--$120,897
Travel$79,870$4,797$5,480$90,147
Payroll Taxes$22,647$939$3,737$27,323
Other Expenses$38,686-$20,621$20,621
Insurance$6,898$2,261-$9,159
All Other Expenses$1,486$1,655$2,500$5,641
Total Functional Expenses$4,303,660$562,941$512,310$5,378,911

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,865,615
Expenses per Audited Statements$5,378,911
Total Expenses per Form 990$5,378,911
Expenses Not Reported on Form 990$486,704
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$87,098
Fundraising Gross Income$87,098
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$570,960$87,098$9,037$78,061
Total Events$570,960$87,098$87,098$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
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 A, Line 2

“Steven merson and andrew merson are father and son, and work for the same business.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with this authority.”

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

“The executive director reviews and signs the form 990. The board treasurer reviews the form 990 prior to signing the nys form char500.”

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

“Each director is required to complete a director disclosure statement on an annual basis.”

Form 990, Part VI, Section B, Line 15

“An independent review of the executive director's salary is performed each year. No other employees would fit this category.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Alliance for Young Artists
EIN
13-3780998
Phone
2123893648
Address
557 BROADWAY, NEW YORK, NY 10012

Signing Officer

Name
Christopher Wisniewski
Title
Executive Director
Phone
2123893648
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Wisniewski
Formed
1994
Legal Domicile
Ny
Voting Board Members
24
Independent Board Members
24
Employees
13
Volunteers
24

Preparer

Firm
Lutz and Carr Cpas Llp
Address
551 FIFTH AVENUE SUITE 400, NEW YORK, NY 10176
Preparer
Jennifer Coates
Phone
2126972299
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The income derived from these gifts is to be used for the presentation of the lois vinette award, an award for excellence in photography teaching, and the dorothea tanning award to honor the legacy of artist and writer dorothea tanning.”

Raw XML AppendixShowing 400 of 760 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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IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE ORGANIZATION IS TO FOSTER CREATIVE EXPRESSION, RECOGNIZE OUTSTANDING ARTISTIC ACHIEVEMENTS BY SECONDARY STUDENTS AND TO PROVIDE INSPIRATION AND VALIDATION FOR THE NEXT GENERATION OF ARTISTS AND WRITERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt30DEPUTY DIRECTOR OF PROGRAMS
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IRS990/MissionDesc0THE PURPOSE OF THE ORGANIZATION IS TO FOSTER CREATIVE EXPRESSION, RECOGNIZE OUTSTANDING ARTISTIC ACHIEVEMENTS BY SECONDARY STUDENTS AND TO PROVIDE INSPIRATION AND VALIDATION FOR THE NEXT GENERATION OF ARTISTS AND WRITERS.
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IRS990/MoreThan5000KToOrgInd00

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