Civic Intelligence

Arteast

990 • Fiscal year 2014 • EIN 20-2462207

Jan 01, 2014 to Dec 31, 2014 • Filed on May 15, 2015

95 Front StreetIssaquah, WA 98027

(425) 392-3191

Siviq Scores

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

Liabilities / Assets

79th percentile

0.14x

Higher debt load relative to assets than 79% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

20th percentile

-20%

Faster asset growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

-6.7%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$88,154

Down $22,400 (-20%) from 2013

Net Assets

Down

$75,638

Down $33,990 (-31%) from 2013

Liabilities

Up

$12,516

Up $11,590 (+1252%) from 2013

Revenue

Down

$238,931

Down $17,025 (-6.7%) from 2013

Expenses

Up

$302,445

Up $80,808 (+36%) from 2013

Net Income

Down

-$63,514

Down $97,833 (-285%) from 2013

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $66,844Liabilities 2010: $546Net Assets 2010: $66,2982010Assets 2011: $64,077Liabilities 2011: $2,842Net Assets 2011: $61,2352011Assets 2012: $94,969Liabilities 2012: $2,847Net Assets 2012: $92,1222012Assets 2013: $110,554Liabilities 2013: $926Net Assets 2013: $109,6282013Assets 2014: $88,154Liabilities 2014: $12,516Net Assets 2014: $75,6382014Assets 2015: $77,051Liabilities 2015: $9,606Net Assets 2015: $67,4452015Assets 2016: $100,294Liabilities 2016: $23,992Net Assets 2016: $76,3022016Assets 2017: $110,787Liabilities 2017: $28,720Net Assets 2017: $82,0672017Assets 2018: $131,461Liabilities 2018: $8,384Net Assets 2018: $123,0772018

Highlighted filing

2014

Assets$88,154
Liabilities$12,516
Net Assets$75,638

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $135,957Expenses 2010: $104,266Net Income 2010: $31,6912010Revenue 2011: $147,342Expenses 2011: $144,103Net Income 2011: $3,2392011Revenue 2012: $228,159Expenses 2012: $193,585Net Income 2012: $34,5742012Revenue 2013: $255,956Expenses 2013: $221,637Net Income 2013: $34,3192013Revenue 2014: $238,931Expenses 2014: $302,445Net Income 2014: -$63,5142014Revenue 2015: $396,140Expenses 2015: $404,674Net Income 2015: -$8,5342015Revenue 2016: $421,532Expenses 2016: $412,675Net Income 2016: $8,8572016Revenue 2017: $398,335Expenses 2017: $392,570Net Income 2017: $5,7652017Revenue 2018: $381,040Expenses 2018: $340,030Net Income 2018: $41,0102018

Highlighted filing

2014

Revenue$238,931
Expenses$302,445
Net Income-$63,514
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 15, 2015
Return Version
2014v5.0
Gross Receipts
$238,931
Mission and Program Overview

Mission

To make art an integral part of the community through

To make art an integral part of the community through education for working artists, youth, seniors and others. Additionally, offering opportunites for artists to display and display and sell their work.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$109,628$46,937▼ $62,691
Cash and Non-Interest-Bearing Accounts$80,733$42,519▼ $38,214
Cap Stk Tr Prin Current Funds-$28,701-
Land, Buildings, and Equipment, Net$26,355$27,878▲ $1,523
Other Notes and Loans Receivable, Net-$2,113-
Accounts Receivable$2,196$1,870▼ $326
Total Assets$110,554$88,154▼ $22,400
Other Assets Total$1,270$13,774▲ $12,504
Liabilities
Other Liabilities$463$6,619▲ $6,156
Accounts Payable and Accrued Expenses$463$5,897▲ $5,434
Total Liabilities$926$12,516▲ $11,590
Net Assets / Fund Balance
Total Net Assets Fund Balance$109,628$75,638▼ $33,990
Total Liabilities and Net Assets / Fund Balance$110,554$88,154▼ $22,400

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$26,895-$26,895
Other Land Buildings$9,909-$9,909
Other Assets Org$7,200--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Farshad AlamdariPresident
Bob ProwdaDirector
Greg BartolDirector
Julie RackleyDirector
Kathy ScearceDirector
Mike LarsonDirector
Steve AhlbomDirector
Susan WalkerDirector
Barbara JirsaSecretary
Kathleen HuckabayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$152,237
Program Service Revenue
$86,694
Investment Income
$0
Other Revenue
$0
All Other Contributions
$68,772
Change in Net Assets
$-63,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,266
Salaries, Compensation, and Employee Benefits$93,179
Total Fundraising Expense$42,407
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$57,528$4,500$3,285$65,313
Current Officers, Directors, Trustees, and Key Employees$15,256$15,256$15,256$45,768
Other Salaries and Wages$38,813$0$0$38,813
Fees for Services Accounting$20,041$2,500$11,735$34,276
All Other Expenses$15,562$982$1,384$17,928
Office Expenses$3,025$2,579$3,018$8,622
Payroll Taxes$4,989$2,000$1,609$8,598
Other Expenses$1,344$550$600$2,494
Depreciation Depletion$1,500$696$146$2,342
Advertising$965$0$824$1,789
Insurance$0$1,386$0$1,386
Fees for Services Management$0$660$403$1,063
Information Technology$223$100$100$423
Travel$399$0$0$399
Interest$0$0$12$12
Total Functional Expenses$224,406$35,632$42,407$302,445
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Exhibitions$28,252$28,252$22,698$5,554
Annual Fall Fundraisers$19,950$19,950$2,835$17,115
Total Events$48,202$48,202$37,672$10,530
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Upfront$3,778
Sales Tax Payable$2,642
Opus Bank Visa$199
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
artEAST
EIN
20-2462207
Phone
4253923191
Address
95 FRONT STREET, ISSAQUAH, WA 98027

Signing Officer

Name
Karen Abel
Title
Executive Director
Phone
4253923191
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Abel
Formed
2005
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
65

Preparer

Firm
K Huckabay LLC
Address
21422 SE 37TH ST, SAMMAMISH, WA 98075
Preparer
Kathleen Huckabay
Phone
4256570129
Supplemental Narrative

Additional Explanations

Pt VI, Line 8A

The organization takes minutes at it's board meeting. Those minutes incorporate reports from committee meetings.

Pt VI, Line 6

The organization has non-voting members and supporters

Pt VI, Line 15A

Our director is hired through a staffing agency that provides comparable salaries to the board

Pt VI, Line 15B

Our staff is hired through a staffing agency that provides compararable salaries to our director

Pt VI, Line 11B

The tax return is reviewed by the executive director and the board at a board meeting.

Form 990EZ, Part I, Line 8

Miscellaneous facility use income education fees model fee

Form 990EZ, Part I, Line 16

Furniture licences & permits & taxes bank fees office supplies website marketing insurance memberships & dues travel and conferences education workshop expenses equipment fundraising

Form 990EZ, Part II, Line 24

Gifts in kind accounts receivable investment in upfront due from upfront

Form 990EZ, Part II, Line 26

Gift certificates sales tax payable other payable due to upfront

Form 990, Part IX, Line 24F

Utilities 2529. 1645. 500. 384. Dues 459. 459. 0. 0. Asset purchase 11567. 11567. 0. 0. Banking fees 3373. 1891. 482. 1000.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312118
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL WORKSHOPS AND PROGRAMS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0136813
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt034424
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0174431
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0176104
IRS990/PYProgramServiceRevenueAmt081525
IRS990/PYRevenuesLessExpensesAmt033920
IRS990/PYSalariesCompEmpBnftPaidAmt045932
IRS990/PYTotalExpensesAmt0222036
IRS990/PYTotalRevenueAmt0255956
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-63514
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt035497
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0109628
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt046937
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0149439
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt060993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt058015
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt041144
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt033323
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0342914
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt048302
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0134210
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0113758
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0150036
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0102634
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0548940
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0891854
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0197741
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0195203
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0171773
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0191180
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0135957
IRS990ScheduleA/Total509Grp/TotalAmt0891854
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0891854
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt026895
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt026895
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01797
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14702
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt275
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt37200
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0HARVEY SCHOLARSHIP FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DRAWING FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3INVESTMENT IN UP FRONT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09909
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03778
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12642
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2199
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO UPFRONT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPUS BANK VISA
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036804
IRS990ScheduleD/TotalBookValueOtherAssetsAmt013774
IRS990ScheduleD/TotalLiabilityAmt06619
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt02000
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt02000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt037672
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EXHIBITIONS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ANNUAL FALL FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02350
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt03300
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05650
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028252
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt019950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt048202
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028252
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt019950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt048202
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010530
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025533
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022698
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02835
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0939
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt03550
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt04489
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION TAKES MINUTES AT IT'S BOARD MEETING. THOSE MINUTES INCORPORATE REPORTS FROM COMMITTEE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS NON-VOTING MEMBERS AND SUPPORTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR DIRECTOR IS HIRED THROUGH A STAFFING AGENCY THAT PROVIDES COMPARABLE SALARIES TO THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUR STAFF IS HIRED THROUGH A STAFFING AGENCY THAT PROVIDES COMPARARABLE SALARIES TO OUR DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TAX RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS FACILITY USE INCOME EDUCATION FEES MODEL FEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FURNITURE LICENCES & PERMITS & TAXES BANK FEES OFFICE SUPPLIES WEBSITE MARKETING INSURANCE MEMBERSHIPS & DUES TRAVEL AND CONFERENCES EDUCATION WORKSHOP EXPENSES EQUIPMENT FUNDRAISING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GIFTS IN KIND ACCOUNTS RECEIVABLE INVESTMENT IN UPFRONT DUE FROM UPFRONT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GIFT CERTIFICATES SALES TAX PAYABLE OTHER PAYABLE DUE TO UPFRONT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UTILITIES 2529. 1645. 500. 384. DUES 459. 459. 0. 0. ASSET PURCHASE 11567. 11567. 0. 0. BANKING FEES 3373. 1891. 482. 1000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 26

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