Civic Intelligence

Art for Refugees in Transition Inc.

990 • Fiscal year 2014 • EIN 20-0052487

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 25, 2015

c/o Spiegel 119 Paddington CirSmithtown, NY 11787

(917) 757-6191

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

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

Liabilities / Revenue

48th percentile

0.00x

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

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

Net Margin

26th percentile

-8.8%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

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

Asset Growth

17th percentile

-24%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

81st percentile

44%

Faster revenue growth than 81% of similar nonprofits.

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

Assets

Down

$4,968

Down $1,607 (-24%) from 2013

Net Assets

Down

$4,968

Down $1,607 (-24%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$18,329

Up $5,560 (+44%) from 2013

Expenses

Up

$19,936

Up $7,213 (+57%) from 2013

Net Income

Down

-$1,607

Down $1,653 (-3593%) from 2013

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0-$10KAssets 2010: $17,055Liabilities 2010: $0Net Assets 2010: $17,0552010Assets 2011: $21,325Liabilities 2011: $0Net Assets 2011: $21,3252011Assets 2012: $6,529Liabilities 2012: $0Net Assets 2012: $6,5292012Assets 2013: $6,575Liabilities 2013: $0Net Assets 2013: $6,5752013Assets 2014: $4,968Liabilities 2014: $0Net Assets 2014: $4,9682014Assets 2015: $12,051Liabilities 2015: $0Net Assets 2015: $12,0512015Assets 2016: $8,614Liabilities 2016: $5,600Net Assets 2016: $3,0142016Assets 2017: $5,600Liabilities 2017: $5,600Net Assets 2017: $02017Assets 2018: $4,708Liabilities 2018: $5,600Net Assets 2018: -$8922018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $6,598Liabilities 2020: $10,600Net Assets 2020: -$4,0022020Assets 2021: $3,893Liabilities 2021: $5,000Net Assets 2021: -$1,1072021Assets 2022: $7,262Liabilities 2022: $5,0002022Assets 2023: $10,280Liabilities 2023: $5,000Net Assets 2023: $5,2802023Assets 2024: $3,415Liabilities 2024: $5,000Net Assets 2024: -$1,5852024

Highlighted filing

2014

Assets$4,968
Liabilities$0
Net Assets$4,968

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2010: $18,939Expenses 2010: $27,083Net Income 2010: -$8,1442010Expenses 2011: $26,4252011Expenses 2012: $18,1412012Revenue 2013: $12,769Expenses 2013: $12,723Net Income 2013: $462013Revenue 2014: $18,329Expenses 2014: $19,936Net Income 2014: -$1,6072014Revenue 2015: $27,742Expenses 2015: $20,659Net Income 2015: $7,0832015Revenue 2016: $21,585Expenses 2016: $30,621Net Income 2016: -$9,0362016Revenue 2017: $47,193Expenses 2017: $47,093Net Income 2017: $1002017Revenue 2018: $31,868Expenses 2018: $32,760Net Income 2018: -$8922018Revenue 2019: $12,733Expenses 2019: $12,830Net Income 2019: -$972019Revenue 2020: $13,170Expenses 2020: $17,892Net Income 2020: -$4,7222020Revenue 2021: $27,256Expenses 2021: $24,361Net Income 2021: $2,8952021Revenue 2022: $53,350Expenses 2022: $49,981Net Income 2022: $3,3692022Revenue 2023: $48,346Expenses 2023: $45,328Net Income 2023: $3,0182023Revenue 2024: $27,845Expenses 2024: $34,710Net Income 2024: -$6,8652024

Highlighted filing

2014

Revenue$18,329
Expenses$19,936
Net Income-$1,607
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 25, 2015
Return Version
2014v5.0
Gross Receipts
$18,329
Mission and Program Overview

Mission

See Below

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$6,575$4,968▼ $1,607
Cash and Non-Interest-Bearing Accounts$430$2,724▲ $2,294
Receivables From Officers Etc$5,570$1,899▼ $3,671
Land, Buildings, and Equipment, Net$575$345▼ $230
Total Assets$6,575$4,968▼ $1,607
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,575$4,968▼ $1,607
Total Liabilities and Net Assets / Fund Balance$6,575$4,968▼ $1,607

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$345$10,519$10,864
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sara GreenExec Director
Robert S GreenSectTreas/Director
Katherine B StevensVP/Director
Revenue and Support

Revenue Composition

Contributions and Grants
$18,329
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$18,329
Change in Net Assets
$-1,607
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,813
Grants and Similar Amounts Paid$3,123
Total Fundraising Expense$631
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$10,048$0$0$10,048
Foreign Grants$3,100--$3,100
Travel$1,633$0$0$1,633
Conferences and Meetings$1,167$0$0$1,167
Information Technology$403$303$302$1,008
Fees for Services Accounting$0$680$0$680
Depreciation Depletion$184$23$23$230
Grants to Domestic Orgs$23--$23
Total Functional Expenses$17,711$1,594$631$19,936
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
Receivables from Officers, Directors, Trustees, and Key Employees$5,570$1,899▼ $3,671
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 9

Sara green 90 riverside dr new york ny 10024 katherine stevens 300 mercer st, 24m new york ny 10003 robert green 90 riverside dr new york ny 10024

Filing and Contact Details

Filer

Filer Name
ART for Refugees in Transition Inc
EIN
20-0052487
Phone
9177576191
Address
c/o Spiegel 119 Paddington Cir, Smithtown, NY 11787

Signing Officer

Name
Sara Green
Title
Director
Phone
9177576191
Signed
2015-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Green
Formed
2003
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
12

Preparer

Firm
Jeffrey T Spiegel CPA
Address
119 PADDINGTON CIR, SMITHTOWN, NY 11787
Preparer
Jeffrey T Spiegel CPA
Phone
6317241725
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Board receives copy of Form 990 for review

Pt VI, Line 19

Form 990 is available on Guidestar online

Pt VI, Line 2

Sara Green and Robert Green as daughter and father

Form 990, Part IX, Line 24F

POSTAGE

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Sara Green and Robert Green as daughter and father
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SARA GREEN 90 RIVERSIDE DR NEW YORK NY 10024 KATHERINE STEVENS 300 MERCER ST, 24M NEW YORK NY 10003 ROBERT GREEN 90 RIVERSIDE DR NEW YORK NY 10024
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0631
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01594
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt017711
IRS990/TotalFunctionalExpensesGrp/TotalAmt019936
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06575
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04968
IRS990/TotalProgramServiceExpensesAmt017711
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt018329
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06575
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04968
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt01633
IRS990/TravelGrp/TotalAmt01633
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt090 Riverside Dr
IRS990/USAddress/CityNm0New York
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010024
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.artforrefugees.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARA GREEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09177576191
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ART for Refugees in Transition Inc
ReturnHeader/Filer/BusinessNameControlTxt0ARTF
ReturnHeader/Filer/EIN0200052487
ReturnHeader/Filer/PhoneNum09177576191
ReturnHeader/Filer/USAddress/AddressLine1Txt0c/o Spiegel 119 Paddington Cir
ReturnHeader/Filer/USAddress/CityNm0Smithtown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011787
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEFFREY T SPIEGEL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0119 PADDINGTON CIR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SMITHTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011787
ReturnHeader/PreparerPersonGrp/PhoneNum06317241725
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY T SPIEGEL CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-08-04T06:55:21-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.42$5.00$1.59$27.8$34.7$6.87
2023Detailed filing. Detailed filing data is available for this year.$10.3$5.00$5.28$48.3$45.3$3.02
2022Summary only. Only limited summary data is available for this year.$7.26$5.00$53.4$50.0$3.37
2021Detailed filing. Detailed filing data is available for this year.$3.89$5.00$1.11$27.3$24.4$2.90
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.60$10.6$4.00$13.2$17.9$4.72
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$12.7$12.8$0.10
2018Summary only. Only limited summary data is available for this year.$4.71$5.60$0.89$31.9$32.8$0.89
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.60$5.60$0.00$47.2$47.1$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.61$5.60$3.01$21.6$30.6$9.04
2015Detailed filing. Detailed filing data is available for this year.$12.1$0.00$12.1$27.7$20.7$7.08
2014Detailed filing. Detailed filing data is available for this year.$4.97$0.00$4.97$18.3$19.9$1.61
2013Detailed filing. Detailed filing data is available for this year.$6.58$0.00$6.58$12.8$12.7$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$0.00$6.53$18.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.3$0.00$21.3$26.4
2010Summary only. Only limited summary data is available for this year.$17.1$0.00$17.1$18.9$27.1$8.14