Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
65th percentile
Higher top officer pay than 65% of similar nonprofits.
Top officer pay equals 36.0% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Assets
Down$927,099
Down $68,419 (-6.9%) from 2022
Net Assets
Down$614,624
Down $84,301 (-12%) from 2022
Liabilities
Up$312,475
Up $15,882 (+5.4%) from 2022
Revenue
Down$120,420
Down $224,102 (-65%) from 2022
Expenses
Down$204,721
Down $22,175 (-9.8%) from 2022
Net Income
Down-$84,301
Down $201,927 (-172%) from 2022
To enrich the neighborhood culturally by creating a stimulating arts environment through quality exhibits, performances, community events and educational arts programing for all ages.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $444,243 | $473,802 | ▲ $29,559 |
| Land, Buildings, and Equipment, Net | $406,686 | $427,751 | ▲ $21,065 |
| Accounts Receivable | $138,589 | $18,296 | ▼ $120,293 |
| Investments in Publicly Traded Securities | - | $1,250 | - |
| Total Assets | $995,518 | $927,099 | ▼ $68,419 |
| Other Assets Total | $6,000 | $6,000 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $286,266 | $286,266 | → $0 |
| Accounts Payable and Accrued Expenses | $2,883 | $14,720 | ▲ $11,837 |
| Other Liabilities | $7,444 | $11,489 | ▲ $4,045 |
| Total Liabilities | $296,593 | $312,475 | ▲ $15,882 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $482,265 | $469,826 | ▼ $12,439 |
| Net Assets With Donor Restrictions | $216,660 | $144,798 | ▼ $71,862 |
| Total Net Assets Fund Balance | $698,925 | $614,624 | ▼ $84,301 |
| Total Liabilities and Net Assets / Fund Balance | $995,518 | $927,099 | ▼ $68,419 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $427,751 | $159,232 | $586,983 |
| Equipment | - | $25,000 | $25,000 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Amy Callahan | Executive Di | FT | $43,333 | $43,333 |
| Name | Title |
|---|---|
| Joyce Marrow Jones | President |
| Adam Bradford | Board Member |
| Lane Cooper | Board Member |
| Michael Mcbride | Board Member |
| Nancy Kennedy | Board Member |
| Susan Marie Sweeney | Board Member |
| Leanne Andrysco | Secretary |
| Jonathan Cooper | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $113,091 |
| Salaries, Compensation, and Employee Benefits | $91,630 |
| Total Fundraising Expense | $9,933 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $34,666 | $6,067 | $2,600 | $43,333 |
| Other Salaries and Wages | $30,999 | $5,424 | $2,325 | $38,748 |
| Occupancy | $17,224 | $2,714 | $1,163 | $21,101 |
| Fees for Services Other | $7,245 | $8,774 | - | $16,019 |
| Depreciation Depletion | $11,144 | $1,950 | $836 | $13,930 |
| Interest | - | $13,673 | - | $13,673 |
| Payroll Taxes | $7,639 | $1,337 | $573 | $9,549 |
| Office Expenses | $5,021 | $1,430 | $2,436 | $8,887 |
| Insurance | - | $7,650 | - | $7,650 |
| Advertising | $2,603 | $542 | - | $3,145 |
| Other Expenses | $199 | $28 | - | $227 |
| Travel | $11 | $65 | - | $76 |
| Total Functional Expenses | $145,109 | $49,679 | $9,933 | $204,721 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Tax Liabilties | $7,087 |
| Deposits | $2,283 |
| Fiscal Agent Funds | $2,119 |
“The executive director reviews the federal form 990 and makes it available to board members upon request.”
“Annually, the board reviews any conflicts of interest issues disclosed by trustees”
“Annually, the board approves the executive director's compensation”
“No documents available to the public”
“Waterloo arts complies with fasb asc 740- accounting for uncertainty in income taxes. Fasb asc 740 details how companies should recognize, measure, present and disclose uncertain tax positions that have been or are expected to be taken. As such, the financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities full knowledge of the position and all relevant facts, if they existed. The management of waterloo arts believes that there are no uncertain tax positions. Waterloo arts tax years that remain subject to examination by the internal revenue service are fiscal years ended december 31, 2020 and forward.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2883 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 14720 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 138589 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 18296 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ENRICH THE NEIGHBORHOOD CULTURALLY BY CREATING A STIMULATING ARTS ENVIRONMENT THROUGH QUALITY EXHIBITS, PERFORMANCES, COMMUNITY EVENTS AND EDUCATIONAL ARTS PROGRAMING FOR ALL AGES. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 542 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2603 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3145 |
| IRS990/AllOtherContributionsAmt | 0 | 19276 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | AMY CALLAHAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2166929500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 15605 WATERLOO ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CLEVELAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44110 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 444243 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 473802 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 2600 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 6067 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 34666 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 43333 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 68294 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 108 |
| IRS990/CYOtherExpensesAmt | 0 | 113091 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 52018 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -84301 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 91630 |
| IRS990/CYTotalExpensesAmt | 0 | 204721 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 9933 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 120420 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 836 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1950 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 11144 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13930 |
| IRS990/Desc | 0 | WATERLOO ARTS FEST - WATERLOO ARTS FEST IS THE LARGEST EVENT IN THE COLLINWOOD NEIGHBORHOOD OF CLEVELAND AND ATTRACTS OVER 7000 VISITORS FROM ACROSS THE REGION. EACH YEAR FOR THE PAST 20 YEARS, WATERLOO ARTS HAS WELCOMED ART VENDORS, FOOD VENDORS, COMMUNITY ORGANIZATIONS, MUSICIANS, STREET PERFORMERS, AND VISITORS TO ACTIVATE A HALF-MILE LONG ARTS & ENTERTAINMENT DISTRICT. THERE ARE 300+ DIVERSE ARTISTS AND MUSICIANS WHO PARTICIPATE IN THE EVENT EACH YEAR. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 216660 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 144798 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 145109 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 8774 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 7245 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 16019 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | AMY CALLAHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LEANNE ANDRYSCO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ADAM BRADFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JONATHAN COOPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LANE COOPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOYCE MARROW JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | NANCY KENNEDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHAEL MCBRIDE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SUSAN MARIE SWEENEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 43333 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 49018 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 120420 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 7650 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7650 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 13673 |
| IRS990/InterestGrp/TotalAmt | 0 | 13673 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 108 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 108 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1250 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 184232 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 406686 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 427751 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 611983 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO ENRICH THE NEIGHBORHOOD CULTURALLY BY CREATING A STIMULATING ARTS ENVIRONMENT THROUGH QUALITY EXHIBITS, PERFORMANCES, COMMUNITY EVENTS AND EDUCATIONAL ARTS PROGRAMING FOR ALL AGES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 286266 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 286266 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 698925 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 614624 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 482265 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 469826 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1163 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2714 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 17224 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 21101 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 2436 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1430 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5021 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8887 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 6000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6000 |
| IRS990/OtherExpensesGrp/Desc | 0 | PRODUCTION |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBTS |
| IRS990/OtherExpensesGrp/Desc | 2 | LICENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 25 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 28 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 23983 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1875 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 199 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 23983 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2500 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1900 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 227 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7444 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 11489 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 2325 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 5424 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 30999 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 38748 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 573 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1337 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 7639 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 9549 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | AMY CALLAHAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711300 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 36718 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 15300 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 36718 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 15300 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GALLERY - THE GALLERY AT WATERLOO ARTS IS CURATED BY A VOLUNTEER COMMITTEE OF ARTISTS AND CURATORS WHO SELECT ARTISTS FROM AN OPEN CALL PROCESS AND PRESENT THEM IN 8-10 EXHIBITIONS EACH YEAR. THE GALLERY SCHEDULE INCLUDES AN ANNUAL DAYGLO EXHIBIT AND HOLIDAY CO-OP SALE. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | OTHER COMMUNITY & ARTISTS PROGRAMS - WATERLOO ARTS PROVIDES LOW COST ARTIST STUDIO SPACE AND OPEN STUDIO EVENTS FOR THE PUBLIC AS WELL AS GALLERY ARTIST TALKS AND WORKSHOPS. THEY ALSO PROVIDE SPACE FOR OTHER ARTS NONPROFITS AND INDEPENDENT ARTISTS AND MUSICIANS TO PRESENT WORK TO THE PUBLIC. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 267875 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 106 |
| IRS990/PYOtherExpensesAmt | 0 | 142729 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 76541 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 117626 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 84167 |
| IRS990/PYTotalExpensesAmt | 0 | 226896 |
| IRS990/PYTotalRevenueAmt | 0 | 344522 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -84301 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAX LIABILTIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | FISCAL AGENT FUNDS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | WATERLOO ARTS COMPLIES WITH FASB ASC 740- ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. FASB ASC 740 DETAILS HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS THAT HAVE BEEN OR ARE EXPECTED TO BE TAKEN. AS SUCH, THE FINANCIAL STATEMENTS WOULD REFLECT EXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS, IF THEY EXISTED. THE MANAGEMENT OF WATERLOO ARTS BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS. WATERLOO ARTS TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE FISCAL YEARS ENDED DECEMBER 31, 2020 AND FORWARD. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE DIRECTOR REVIEWS THE FEDERAL FORM 990 AND MAKES IT AVAILABLE TO BOARD MEMBERS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANNUALLY, THE BOARD REVIEWS ANY CONFLICTS OF INTEREST ISSUES DISCLOSED BY TRUSTEES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANNUALLY, THE BOARD APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TravelGrp/ProgramServicesAmt | 0 | 11 |
| IRS990/TravelGrp/TotalAmt | 0 | 76 |
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| IRS990/USAddress/CityNm | 0 | CLEVELAND |
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| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WATERLOOARTS.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AMY CALLAHAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2166929500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-28 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WATE |
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| ReturnHeader/Filer/PhoneNum | 0 | 2166929500 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | CLEVELAND |
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| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341873333 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MCMANAMON & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1651 CROSSINGS PKWY D |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WESTLAKE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 441451959 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4408928900 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY D FIRESTONE CPA CVA |
| ReturnHeader/ReturnTs | 0 | 2024-11-15T14:25:40-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.