Civic Intelligence

Art Start Inc

EIN 13-4048380 • 501(c)3 • New York, NY

Profile

Art start uses the creative process to nurture the voices, hearts and minds - see schedule o

526 W 26th Street 10 A-bNew York, NY 10001

art-start.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.38x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

60th percentile

9.5%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

93rd percentile

75%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

16%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$670,434

Down $93,548 (-12%) from 2023

Liabilities

Down

$201,891

Down $89,685 (-31%) from 2023

Net Assets

Down

$468,543

Down $3,863 (-0.8%) from 2023

Revenue

Down

$1,368,967

Down $79,555 (-5.5%) from 2023

Expenses

Up

$1,372,830

Up $61,751 (+4.7%) from 2023

Net Income

Down

-$3,863

Down $141,306 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $34,272Liabilities 2010: $34,6922010Assets 2011: $84,181Liabilities 2011: $0Net Assets 2011: $84,1812011Assets 2012: $22,484Liabilities 2012: $18,000Net Assets 2012: $4,4842012Assets 2013: $64,868Liabilities 2013: $96,500Net Assets 2013: -$31,6322013Assets 2014: $31,316Liabilities 2014: $91,500Net Assets 2014: -$60,1842014Assets 2015: $50,548Liabilities 2015: $107,025Net Assets 2015: -$56,4772015Assets 2016: $72,213Liabilities 2016: $149,250Net Assets 2016: -$77,0372016Assets 2017: $44,270Liabilities 2017: $138,298Net Assets 2017: -$94,0282017Assets 2018: $82,441Liabilities 2018: $142,406Net Assets 2018: -$59,9652018Assets 2019: $82,360Liabilities 2019: $173,314Net Assets 2019: -$90,9542019Assets 2020: $179,426Liabilities 2020: $238,513Net Assets 2020: -$59,0872020Assets 2022: $437,555Liabilities 2022: $102,589Net Assets 2022: $334,9662022Assets 2023: $763,982Liabilities 2023: $291,576Net Assets 2023: $472,4062023Assets 2024: $670,434Liabilities 2024: $201,891Net Assets 2024: $468,5432024

Highlighted filing

2024

Assets$670,434
Liabilities$201,891
Net Assets$468,543

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $168,184Expenses 2010: $205,207Net Income 2010: -$37,0232010Revenue 2011: $352,441Expenses 2011: $267,840Net Income 2011: $84,6012011Expenses 2012: $358,9592012Revenue 2013: $338,162Expenses 2013: $374,278Net Income 2013: -$36,1162013Revenue 2014: $420,087Expenses 2014: $448,639Net Income 2014: -$28,5522014Revenue 2015: $455,320Expenses 2015: $451,613Net Income 2015: $3,7072015Revenue 2016: $455,224Expenses 2016: $475,784Net Income 2016: -$20,5602016Revenue 2017: $494,965Expenses 2017: $511,956Net Income 2017: -$16,9912017Revenue 2018: $679,783Expenses 2018: $645,720Net Income 2018: $34,0632018Revenue 2019: $674,819Expenses 2019: $705,808Net Income 2019: -$30,9892019Revenue 2020: $743,130Expenses 2020: $711,263Net Income 2020: $31,8672020Revenue 2022: $1,253,665Expenses 2022: $1,093,623Net Income 2022: $160,0422022Revenue 2023: $1,448,522Expenses 2023: $1,311,079Net Income 2023: $137,4432023Revenue 2024: $1,368,967Expenses 2024: $1,372,830Net Income 2024: -$3,8632024

Highlighted filing

2024

Revenue$1,368,967
Expenses$1,372,830
Net Income-$3,863

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.67$0.20$0.47$1.37$1.37$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.29$0.47$1.45$1.31$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.44$0.10$0.33$1.25$1.09$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.18$0.24$0.06$0.74$0.71$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.08$0.17$0.09$0.67$0.71$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.14$0.06$0.68$0.65$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.14$0.09$0.49$0.51$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.15$0.08$0.46$0.48$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.11$0.06$0.46$0.45$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.09$0.06$0.42$0.45$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.10$0.03$0.34$0.37$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.00$0.36
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$0.35$0.27$0.08
2010Summary only. Only limited summary data is available for this year.$0.03$0.03$0.17$0.21$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.1
Gross Receipts
$1,368,967
Mission and Program Overview

Mission

Art Start , Inc. is a nonprofit organization committed to providing marginalized children and adolescents with opportunities to learn, create and communicate through the arts . Founded in 1991, Art Start brings creative arts workshops to homeless shelters, alternative to incarceration programs and partnering youth social service agencies throughout New York City to provide a sense of direction and confidence formarginalized youth.

Art start uses the creative process to nurture the voices, hearts and minds - see schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$350,626$311,724▼ $38,902
Cash and Non-Interest-Bearing Accounts$154,562$203,807▲ $49,245
Loans From Officers Directors$81,500$57,500▼ $24,000
Prepaid Expenses and Deferred Charges$22,415$21,271▼ $1,144
Accounts Receivable$50,453$6,982▼ $43,471
Total Assets$763,982$670,434▼ $93,548
Other Assets Total$185,926$126,650▼ $59,276
Liabilities
Other Liabilities$193,794$133,162▼ $60,632
Accounts Payable and Accrued Expenses$16,282$11,229▼ $5,053
Total Liabilities$291,576$201,891▼ $89,685
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$472,406$468,543▼ $3,863
Total Net Assets Fund Balance$472,406$468,543▼ $3,863
Total Liabilities and Net Assets / Fund Balance$763,982$670,434▼ $93,548

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$311,724$142,011$453,735
Other Land Buildings$0$7,000$7,000
Equipment$0$3,062$3,062
Other Assets Org$126,650--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Johanna De Los SantosCo Executive Director/CGOFT$133,851$133,851
Reshard RigginsCo Executive Director/CEOFT$117,658$117,658

Board Members and Trustees

NameTitle
Marion TanisBoard President
Dore MurphyBoard Vice President
Amy KanagakiBoard Member
Armon Lewis-amoreBoard Member
Cathie UrushibataBoard Member
Daniel Kema OmachonuBoard Member
David TurchinBoard Member
Elizabeth GardnerBoard Member
Emma StrachmanBoard Member
Jamison AntoineBoard Member
Walden Huntley-fennerBoard Member
Zachary Maxwell StertzBoard Member
Scott RosenbergBoard Member (founder)
Angelica LiBoard Secretary
Leonne TanisBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,368,967
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,133,350
Change in Net Assets
$-3,863

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,368,967
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,368,967
Total Revenue per Form 990
$1,368,967
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$893,511
Other Expenses$479,319
Total Fundraising Expense$51,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$455,629$93,156$24,382$573,167
Current Officers, Directors, Trustees, and Key Employees$199,933$40,877$10,699$251,509
Occupancy$40,069$42,322-$82,391
Payroll Taxes$54,719$11,188$2,928$68,835
Depreciation Depletion-$64,302-$64,302
Fees for Services Other$41,517$15,547-$57,064
Fees for Services Accounting-$51,240-$51,240
Office Expenses$5,597$24,928-$30,525
Insurance-$20,978-$20,978
Travel$16,489-$86$16,575
Other Expenses$10,413$3,654$13,214$13,214
All Other Expenses$122$1,027$83$1,232
Conferences and Meetings$960--$960
Total Functional Expenses$951,754$369,219$51,857$1,372,830

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per Form 990$0
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
Loans from Officers, Directors, Trustees, and Key Employees$81,500$57,500▼ $24,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability-current Portion$66,641
Operating Lease Liability-l/t$66,521
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
No
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

The president is provided a copy of the 990 upon completion of its preparation

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

Regular meetings and review of actions of dirctors and volunteers with electronic communication and follow up.

Form 990, Part VI, Section C, Line 19

The organization has made available to the public its governing documents, conflict f interest policy and financial statements.

Filing and Contact Details

Filer

Filer Name
Art Start Inc
EIN
13-4048380
Phone
2124600019
Address
526 W 26TH STREET 10 A-B, NEW YORK, NY 10001

Signing Officer

Name
Marion Tanis
Title
Board President
Phone
2124600019
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marion Tanis
Formed
1991
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
70
Volunteers
36

Preparer

Firm
Akm Advisors
Address
200 WEST 41ST STREET - STE 1801, NEW YORK, NY 10036
Phone
2123820404
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Art start uses the creative process to nurture the voices, hearts and minds of historically marginalized youth, offering a space for them to imagine, believe and represent their creative vision for their lives and communities. Through consistent workshops with long-term partners, including youth organizations, schools, alternative sentencing programs, and residences for youth and families experiencing homelessness, art becomes the starting point of a larger life process, and the start of larger conversations about the future of our communities. Art start achives its mission through three programs: creative collectives, creative connections, and see me because/public exchanges.

Form 990, Part III, Line 2

Operational enhancements as an operational enhancement, art start has completely transitioned over to blackbaud systems such as financial edge nxt and raiser's edge nxt for financial and development related transparency. The support of a dedicated controller and accounting team from your part time controller have created internal checks and balance systems that are reviewed weekly by staff to ensure that information is correctly input into the system. The result of this is a supported and sustainable approach to the work internally through blackbaud's enhanced training (live and online) in partnership with capital business solutions, the art start staff have been able to ensure timely data collection and close the books monthly on finance in keeping with the bank record. In addition, we have transitioned the art start reporting staff to an invoice protocol process which helps support their workload while ensuring access to their spending to stay budget aligned for programming. Art start finalized the transition from casebook and various spreadsheets to salesforce in our efforts to ensure that we are supporting programming and operations with data management through a cohesive crm system. Art start created the academic advisory role and filled the position with an experienced academic counselor. Art start created the youth mental health initiative which will incorporate group learning and sel development through supportive mental health practices art start made the administrative coordinator a full time administrative manager position to better support operational and administrative demands.

Form 990, Part V, Line 13A

NY

FORM 990, PART XII, LINE 2C:

Creative collectives provides year-round daily and weekly workshops at partnership locations, including youth detention centers and family shelters. Creative connections provides teens and young adults access to artistic exploration and career readiness opportunities in the creative arts industries. See me because/public exchanges is a public platform for the voices and visions of art start participants to engage with the public through exhibitions, publications and other multimedia works. All of art start's programs are supported by trained, credentialed artist educators, program managers and directors, and a licensed social worker to ensure a holistic approach to healing-centered youth engagement through the arts.

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IRS990/Desc0CREATIVE COLLECTIVES PROVIDES YEAR-ROUND DAILY AND WEEKLY WORKSHOPS AT PARTNERSHIP LOCATIONS, INCLUDING YOUTH DETENTION CENTERS AND FAMILY SHELTERS. IN 2024, ART START ENGAGED OVER 1,100 YOUTH AND YOUNG ADULTS, AGES 5 - 24, THROUGH CREATIVE ARTS PROGRAMMING AND CREATIVE CAREER DEVELOPMENT ACTIVITIES IN NEW YORK, NY AND MILWAUKEE, WI. CONSISTENT PROGRAM ACTIVITIES TOOK PLACE YEAR ROUND AT ART START'S HEADQUARTER STUDIOS AS WELL AS ADDITIONAL PARTNER LOCATION [CENTER FOR COMMUNITY ALTERNATIVES], INCLUDING SHELTERS, SECURE AND NON-SECURE DETENTION CENTERS.
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