Civic Intelligence

Art Start Incorporated

990 • Fiscal year 2014 • EIN 13-4048380

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 31, 2015

526 West 26th StreetNew York, NY 10001

(212) 460-0019

Siviq Scores

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

Liabilities / Assets

96th percentile

2.92x

Higher debt load relative to assets than 96% of similar nonprofits.

2014 filings • NTEE A • <$500k nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

0.22x

Higher debt load relative to revenue than 85% of similar nonprofits.

2014 filings • NTEE A • <$500k nonprofits • Source year 2014

Net Margin

28th percentile

-6.8%

Higher net margin than 28% of similar nonprofits.

2014 filings • NTEE A • <$500k nonprofits • Source year 2014

Top Officer Pay

99th percentile

$79,333

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2014 filings • NTEE A • <$500k nonprofits • Source year 2014

Asset Growth

8th percentile

-52%

Faster asset growth than 8% of similar nonprofits.

2014 filings • NTEE A • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

72nd percentile

24%

Faster revenue growth than 72% of similar nonprofits.

2014 filings • NTEE A • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$31,316

Down $33,552 (-52%) from 2013

Net Assets

Down

-$60,184

Down $28,552 (-90%) from 2013

Liabilities

Down

$91,500

Down $5,000 (-5.2%) from 2013

Revenue

Up

$420,087

Up $81,925 (+24%) from 2013

Expenses

Up

$448,639

Up $74,361 (+20%) from 2013

Net Income

Up

-$28,552

Up $7,564 (+21%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$31,316
Liabilities$91,500
Net Assets-$60,184

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$420,087
Expenses$448,639
Net Income-$28,552
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 31, 2015
Return Version
2014v5.0
Gross Receipts
$420,087
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 , 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.In 2014, Art Start provided over 467 free, creative art workshops in NYC that were attended 2,559 times by 459 marginalized youth. With consistent participation in Art Start, homeless and courtinvolved youth show improvements in personal development, social skills and positive selfexpression. Art Start continue to serve the youth highest in need, who without Art Start, would be without art programs at these agencies. In 2014, Art Start partners included: Department of Homeless Services, Inwood House, Episcopal Social Services, Volunteers for America, Women in

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$96,500$91,500▼ $5,000
Cash and Non-Interest-Bearing Accounts$49,751$22,239▼ $27,512
Land, Buildings, and Equipment, Net$13,316$6,645▼ $6,671
Prepaid Expenses and Deferred Charges$1,801$2,432▲ $631
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-
Inventories for Sale or Use-$0-
Total Assets$64,868$31,316▼ $33,552
Other Assets Total-$0-
Liabilities
Total Liabilities$96,500$91,500▼ $5,000
Net Assets / Fund Balance
Unrestricted Net Assets$-31,632$-60,184▼ $28,552
Total Net Assets Fund Balance$-31,632$-60,184▼ $28,552
Total Liabilities and Net Assets / Fund Balance$64,868$31,316▼ $33,552

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,645$27,208-
Equipment-$34,596-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Johanna De Los SantosExecutive DirectorFT$79,333$79,333

Board Members and Trustees

NameTitle
David SolomonsPresident & CEO
Gregg FisherVice Chairman
Cathy SunBoard Member
Jeff SchleiderBoard Member
Miriam BekkoucheBoard Member
Natalie BrasingtonBoard Member
Scott RosenbergBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$420,087
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$420,087
Change in Net Assets
$-28,552

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$28,276Rental Expense
Total Noncash Contributions1$28,276-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$275,414
Other Expenses$173,225
Total Fundraising Expense$18,529
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$127,902$34,107$8,527$170,536
Current Officers, Directors, Trustees, and Key Employees$59,500$15,867$3,966$79,333
Occupancy$21,207$5,655$1,414$28,276
Fees for Services Accounting$14,401$3,840$960$19,201
Payroll Taxes$14,336$3,823$956$19,115
Office Expenses$11,027$2,940$735$14,702
All Other Expenses$7,505$2,001$501$10,007
Other Employee Benefits$4,823$1,286$321$6,430
Insurance$4,468$1,192$299$5,959
Other Expenses$3,023$806$201$4,030
Fees for Services Other$1,095$292$73$1,460
Travel$516$138$34$688
Total Functional Expenses$355,994$74,116$18,529$448,639
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$96,500$91,500▼ $5,000
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
Yes
Backup withholding compliance
Yes
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, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Regular meetings and review of actions of directors and volunteers with electronic communications as follow-up.

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

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

Filing and Contact Details

Filer

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

Signing Officer

Name
David Solomons
Title
Board President
Signed
2015-07-31
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
73

Preparer

Firm
Braverman CPA Pc
Address
520 Eighth Avenue 20th Fl Suite 200, NEW YORK, NY 10018
Preparer
Alan S Braverman CPA
Phone
2129890009
Supplemental Narrative

Additional Explanations

Form 990 Part 1 Line 1 Description of Organization Mission

USING THE CREATIVE ARTS TO TRANSFORM YOUNG AT-RISKS LIVES. ART START KIDS LIVE IN CITY SHELTERS, ON THE STREETS, ARE INVOLVED IN COURT CASES OR SURVIVING WITH PARENTS IN CRISES. THROUGH ART START'S DAILYCREATIVE ARTS WORKSHOPS TAKING PLACE INSIDE SOME OF THE CITY'SLONELIEST PLACES. AT-RISK YOUTH COLLABORATE WITH LOCAL TEACHING ARTISTSAND EDUCATORS WHO DONATE THEIR TIME AND GUIDANCE TO NURTURE THE YOITH'sCREATIVITY AND TALENTS

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IRS990/Desc0Art Start carries out its mission through three pillars of programmingHomelessYouth Outreach (HYOP), Youth Offender Outreach (YOOP), and the Emerging ArtistsinResidency (EAR) Program. Art Starts HYOP provides between 14creative workshops per week at partnering shelters in Manhattan, Bronx and Brooklyn. Workshop activities are diverse and include visual art, music, dance, drama, poetry, student exhibitions, field trips and designated teen nights.Art Starts YOOP provides weekly music recording workshops for youth offenders to learn music theory and history, songwriting, sound recording, studio production, performance and instrumentation from longterm teaching artists. Participants are invited to record their original music using the Bruce Willis/Art Start Recording Studio and perform at program showcases and community events. Art Starts EAR program is a 6month residency that serves New York City youth from 17 to 24yearsold. EAR operates twice per calendar year and serves a total of 69 participants annually that are out of work and/or out of school. The objective of EAR is to develop the residents personally, professionally and artistically. The EAR program includes a financial and transportation stipend, sponsored art courses in their discipline of choice, a reputable art internship, community volunteer requirements, a professional industry mentor and biweekly planning meetings at the Art Start office. In addition to these ongoing and consistent programs, Art Start conducted The Portrait Project in 2014. The Portrait Project connected with homeless, foster, formerly incarcerated, and otherwise marginalized NYC teens to develop an exciting and empowering glimpse into their dreams. Through visual art and creative writing workshops, indepth video interviews, professional photo shoots and elaborate composite imaging, youth first imagined themselves without barriers then saw themselves living it, in a largeformat photographic print. With photography, wardrobe, hair and make up, prop styling, set design and composite retouching, aphotographic tableau has been created for each youth so they can experience the power and permanence of seeing themselves at the highest expression of themselves. With the exception of the graphic designer fees, 100% of the production and exhibition of this project was donated. The printing of The Portrait Projectbook was paid for by Art Start with funds donated by Scott Rosenberg specifically for the printing of the book, above and beyond his annual $10,000 donation for Art Starts other program and operating expenses. The Portrait Project was exhibited at The Highline Loft in West Chelsea for three days, with an exhibition opening reception that raised approximately $1,000 in cash donations.
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IRS990/MissionDesc0Art 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.In 2014, Art Start provided over 467 free, creative art workshops in NYC that were attended 2,559 times by 459 marginalized youth. With consistent participation in Art Start, homeless and courtinvolved youth show improvements in personal development, social skills and positive selfexpression. Art Start continue to serve the youth highest in need, who without Art Start, would be without art programs at these agencies. In 2014, Art Start partners included: Department of Homeless Services, Inwood House, Episcopal Social Services, Volunteers for America, Women in
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT IS PROVIDED A COPY OF THE 990 UPON COMPLETION OF ITS PREPARATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REGULAR MEETINGS AND REVIEW OF ACTIONS OF DIRECTORS AND VOLUNTEERS WITH ELECTRONIC COMMUNICATIONS AS FOLLOW-UP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS MADE AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3USING THE CREATIVE ARTS TO TRANSFORM YOUNG AT-RISKS LIVES. ART START KIDS LIVE IN CITY SHELTERS, ON THE STREETS, ARE INVOLVED IN COURT CASES OR SURVIVING WITH PARENTS IN CRISES. THROUGH ART START'S DAILYCREATIVE ARTS WORKSHOPS TAKING PLACE INSIDE SOME OF THE CITY'SLONELIEST PLACES. AT-RISK YOUTH COLLABORATE WITH LOCAL TEACHING ARTISTSAND EDUCATORS WHO DONATE THEIR TIME AND GUIDANCE TO NURTURE THE YOITH'sCREATIVITY AND TALENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART 1 LINE 1 DESCRIPTION OF ORGANIZATION MISSION
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Document Assets

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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