Civic Intelligence

Best Development of the Arts Inc

EIN 16-1589427 • 501(c)3 • Fulton, NY

Profile

To enhance and develop the arts

60 Best DriveFulton, NY 13069

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

2nd percentile

-614%

Higher net margin than 2% of similar nonprofits.

NTEE A • <$500k nonprofits • Source year 2022

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE A • <$500k nonprofits • Source year 2022

Asset Growth

35th percentile

-7.3%

Faster asset growth than 35% of similar nonprofits.

NTEE A • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

97th percentile

652%

Faster revenue growth than 97% of similar nonprofits.

NTEE A • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$78,698

Down $6,230 (-7.3%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$78,698

Down $6,230 (-7.3%) from 2021

Operations
Liabilities / RevenueScore unavailableNet Margin2nd percentile

Revenue

Up

$1,015

Up $880 (+652%) from 2021

Expenses

Up

$7,245

Up $4,089 (+130%) from 2021

Net Income

Down

-$6,230

Down $3,209 (-106%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$150K$100K$50K$0Assets 2010: $7,516Liabilities 2010: $0Net Assets 2010: $7,5162010Assets 2011: $126,267Liabilities 2011: $0Net Assets 2011: $126,2672011Assets 2012: $123,737Liabilities 2012: $0Net Assets 2012: $123,7372012Assets 2013: $121,417Liabilities 2013: $0Net Assets 2013: $121,4172013Assets 2014: $116,979Liabilities 2014: $0Net Assets 2014: $116,9792014Assets 2015: $108,219Liabilities 2015: $0Net Assets 2015: $108,2192015Assets 2016: $103,039Liabilities 2016: $0Net Assets 2016: $103,0392016Assets 2017: $98,272Liabilities 2017: $0Net Assets 2017: $98,2722017Assets 2018: $94,268Liabilities 2018: $0Net Assets 2018: $94,2682018Assets 2019: $91,027Liabilities 2019: $0Net Assets 2019: $91,0272019Assets 2020: $87,949Liabilities 2020: $0Net Assets 2020: $87,9492020Assets 2021: $84,928Net Assets 2021: $84,9282021Assets 2022: $78,698Net Assets 2022: $78,6982022

Highlighted filing

2022

Assets$78,698
Liabilities-
Net Assets$78,698
Open 2022 Filing

Operations Trend

Revenue Growth97th percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $5,095Expenses 2010: $160Net Income 2010: $4,9352010Revenue 2011: $118,951Expenses 2011: $200Net Income 2011: $118,7512011Expenses 2012: $2,9162012Revenue 2013: $287Expenses 2013: $2,607Net Income 2013: -$2,3202013Revenue 2014: $201Expenses 2014: $4,639Net Income 2014: -$4,4382014Revenue 2015: $176Expenses 2015: $8,936Net Income 2015: -$8,7602015Revenue 2016: $1,096Expenses 2016: $6,276Net Income 2016: -$5,1802016Revenue 2017: $167Expenses 2017: $4,934Net Income 2017: -$4,7672017Revenue 2018: $166Expenses 2018: $4,170Net Income 2018: -$4,0042018Revenue 2019: $213Expenses 2019: $3,453Net Income 2019: -$3,2402019Revenue 2020: $196Expenses 2020: $3,275Net Income 2020: -$3,0792020Revenue 2021: $135Expenses 2021: $3,156Net Income 2021: -$3,0212021Revenue 2022: $1,015Expenses 2022: $7,245Net Income 2022: -$6,2302022

Highlighted filing

2022

Revenue$1,015
Expenses$7,245
Net Income-$6,230
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$78,698
Liabilities
-
Net assets
$78,698
Revenue
$1,015
Expenses
$7,245
Net income
-$6,230
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.79$0.01$0.07$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.85$0.00$0.03$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.00$0.03$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$0.00$0.03$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$0.00$0.04$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.00$0.05$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.01$0.06$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.00$0.09$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.00$0.05$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.00$0.03$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.00$1.24$0.03
2011Summary only. Only limited summary data is available for this year.$1.26$0.00$1.26$1.19$0.00$1.19
2010Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$0.05$0.00$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 7, 2023
Return Version
2022v5.0
Gross Receipts
$1,015
Mission and Program Overview

Mission

To enhance and develop the arts

Program Services

DescriptionGrantsExpenses
PROVIDE FUNDS SO THAT LESS FORTUNATE INDIVIDUALS CAN ENJOY THE ARTS-$6,970
PROVIDE FUNDS SO THAT PROGRAMS FOR SPECIAL NEEDS INDIVIDUALS CAN ENJOY THE ARTS--
PROVIDE FUNDS TO LOCAL SCHOOL DISTRICTS AND OTHER 501(C)(3) ORGANIZATIONS TO BE USED TO PROVIDE THE ARTS.--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WYNNTTE DOHSEMember-$0--
JEAN NIVERMember-$0--
F ELAINE BESTPresident/Tr-$0--
Filing and Contact Details

Filer

Filer Name
Best Development of the Arts Inc
EIN
16-1589427
Phone
3155937595
Address
60 BEST DRIVE, FULTON, NY 13069

Signing Officer

Name
F Elaine Best
Title
President/treasurer
Phone
3155937595
Signed
2023-09-07

Preparer

Firm
BURDICK & PEARSON CPA'S PLLC
Address
168 WEST FIRST STREET, OSWEGO, NY 13126
Preparer
Arthur F Pearson CPA
Phone
3153439101
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses lessons -less fortunate 1,970 community activities prog 5,000 total 6,970”

Form 990-ez, Part II, Line 24

“Bells 2,500 2,500 total 2,500 2,500”

Raw XML Appendix137 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0F ELAINE BEST
IRS990EZ/BooksInCareOfDetail/PhoneNum03155937595
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt060 BEST DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FULTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd013069
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt082428
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt076198
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0810
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6230
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0275
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt084928
IRS990EZ/Form990TotalAssetsGrp/EOYAmt078698
IRS990EZ/GrossReceiptsAmt01015
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0205
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt084928
IRS990EZ/NetAssetsOrFundBalancesEOYAmt078698
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt084928
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt078698
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WYNNTTE DOHSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JEAN NIVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2F ELAINE BEST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT/TR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02500
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02500
IRS990EZ/OtherExpensesTotalAmt06970
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO ENHANCE AND DEVELOP THE ARTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE FUNDS SO THAT LESS FORTUNATE INDIVIDUALS CAN ENJOY THE ARTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDE FUNDS SO THAT PROGRAMS FOR SPECIAL NEEDS INDIVIDUALS CAN ENJOY THE ARTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PROVIDE FUNDS TO LOCAL SCHOOL DISTRICTS AND OTHER 501(C)(3) ORGANIZATIONS TO BE USED TO PROVIDE THE ARTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt06970
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt07245
IRS990EZ/TotalProgramServiceExpensesAmt06970
IRS990EZ/TotalRevenueAmt01015
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0810
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0820
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0205
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0135
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0196
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0213
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0156
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0905
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0205
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0135
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0196
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0213
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0156
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0905
IRS990ScheduleA/InvestmentIncomeCYPct00.52000
IRS990ScheduleA/InvestmentIncomePYPct01.00000
IRS990ScheduleA/PrivateFoundation509Ind0X
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.47540
IRS990ScheduleA/PublicSupportTotal509Amt0820
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0810
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/Total509Grp/TotalAmt0820
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01015
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0135
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0196
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0213
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0166
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01725
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES LESSONS -LESS FORTUNATE 1,970 COMMUNITY ACTIVITIES PROG 5,000 TOTAL 6,970
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BELLS 2,500 2,500 TOTAL 2,500 2,500
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0F ELAINE BEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03155937595
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEST DEVELOPMENT OF THE ARTS INC
ReturnHeader/Filer/BusinessNameControlTxt0BEST
ReturnHeader/Filer/EIN0161589427
ReturnHeader/Filer/PhoneNum03155937595
ReturnHeader/Filer/USAddress/AddressLine1Txt060 BEST DRIVE
ReturnHeader/Filer/USAddress/CityNm0FULTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013069
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270302076
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BURDICK & PEARSON CPA'S PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0168 WEST FIRST STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OSWEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013126
ReturnHeader/PreparerPersonGrp/PhoneNum03153439101
ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARTHUR F PEARSON CPA
ReturnHeader/ReturnTs02023-09-07T16:23:00-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0F ELAINE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BEST
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits