Civic Intelligence

Citizen Arts Club Inc

EIN 20-4264759 • 501(c)7 • Westbury, NY

Profile

Providing a place for the arts and creativity of the world

760 Jericho TpkeWestbury, NY 11590
Siviq Scores

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

Liabilities / Assets

100th percentile

21.93x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

93rd percentile

2.97x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2021

Net Margin

1st percentile

-113%

Higher net margin than 1% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

90th percentile

$90,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2021

Asset Growth

2nd percentile

-53%

Faster asset growth than 2% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2021

Revenue Growth

3rd percentile

-49%

Faster revenue growth than 3% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2021

Assets

Down

$124,304

Down $431,835 (-78%) from 2019

Liabilities

Up

$2,726,426

Up $1,798,159 (+194%) from 2019

Net Assets

Down

-$2,602,122

Down $2,229,994 (-599%) from 2019

Revenue

Down

$918,269

Down $2,609,549 (-74%) from 2019

Expenses

Down

$1,952,207

Down $2,136,289 (-52%) from 2019

Net Income

Down

-$1,033,938

Down $473,260 (-84%) from 2019

Trend Graphs

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2011: $261,127Liabilities 2011: $986,696Net Assets 2011: -$725,5692011Assets 2012: $483,943Liabilities 2012: $399,842Net Assets 2012: $84,1012012Assets 2013: $493,753Liabilities 2013: $327,411Net Assets 2013: $166,3422013Assets 2014: $248,299Liabilities 2014: $172,475Net Assets 2014: $75,8242014Assets 2015: $552,658Liabilities 2015: $153,562Net Assets 2015: $399,0962015Assets 2016: $511,355Liabilities 2016: $171,093Net Assets 2016: $340,2622016Assets 2017: $453,692Liabilities 2017: $18,617Net Assets 2017: $435,0752017Assets 2018: $550,478Liabilities 2018: $361,928Net Assets 2018: $188,5502018Assets 2019: $556,139Liabilities 2019: $928,267Net Assets 2019: -$372,1282019Assets 2021: $124,304Liabilities 2021: $2,726,426Net Assets 2021: -$2,602,1222021

Highlighted filing

2021

Assets$124,304
Liabilities$2,726,426
Net Assets-$2,602,122

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,084,374Expenses 2011: $3,031,379Net Income 2011: $52,9952011Revenue 2012: $3,145,829Expenses 2012: $2,336,159Net Income 2012: $809,6702012Revenue 2013: $3,611,407Expenses 2013: $3,564,459Net Income 2013: $46,9482013Revenue 2014: $3,468,371Expenses 2014: $3,558,889Net Income 2014: -$90,5182014Revenue 2015: $3,714,453Expenses 2015: $3,391,181Net Income 2015: $323,2722015Revenue 2016: $3,604,895Expenses 2016: $3,663,729Net Income 2016: -$58,8342016Revenue 2017: $3,469,120Expenses 2017: $3,545,307Net Income 2017: -$76,1872017Revenue 2018: $3,642,781Expenses 2018: $3,718,306Net Income 2018: -$75,5252018Revenue 2019: $3,527,818Expenses 2019: $4,088,496Net Income 2019: -$560,6782019Revenue 2021: $918,269Expenses 2021: $1,952,207Net Income 2021: -$1,033,9382021

Highlighted filing

2021

Revenue$918,269
Expenses$1,952,207
Net Income-$1,033,938

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 13, 2023
Return Version
2021v4.2
Gross Receipts
$1,183,314
Mission and Program Overview

Mission

Providing a place for the arts and creativity of the world

Social club for artists to display their work and network and socialize with fellow colleagues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$86,866$71,346▼ $15,520
Inventories for Sale or Use$41,382$39,561▼ $1,821
Prepaid Expenses and Deferred Charges$17,180--
Accounts Receivable-$16,091-
Intangible Assets-$1,142-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Cash and Non-Interest-Bearing Accounts$62,085$-3,836▼ $65,921
Rtn Earn Endowment Incm Other Fnds$-1,568,184$-2,602,122▼ $1,033,938
Other Assets Total$207,479--
Total Assets$414,992$124,304▼ $290,688
Liabilities
Accounts Payable and Accrued Expenses$1,539,252$2,472,390▲ $933,138
Other Liabilities$443,924$254,036▼ $189,888
Total Liabilities$1,983,176$2,726,426▲ $743,250
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,568,184$-2,602,122▼ $1,033,938
Total Liabilities and Net Assets / Fund Balance$414,992$124,304▼ $290,688

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$71,346$374,939$446,285
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alan LinnPresidentFT$90,000$90,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$570,904
Investment Income
$0
Other Revenue
$347,365
Change in Net Assets
$-1,033,938
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,394,182
Salaries, Compensation, and Employee Benefits$558,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$705,076--$705,076
Other Salaries and Wages$455,224--$455,224
Occupancy$249,000--$249,000
All Other Expenses$103,037--$103,037
Fees for Services Legal$68,252--$68,252
Payroll Taxes$63,945--$63,945
Other Employee Benefits$38,856--$38,856
Depreciation Depletion---$32,013
Fees for Services Other$28,300--$28,300
Other Expenses$28,275--$28,275
Insurance$14,840--$14,840
Advertising$5,631--$5,631
Office Expenses$5,029--$5,029
Interest$2,759--$2,759
Fees for Services Accounting$2,700--$2,700
Total Functional Expenses$1,920,194$0$0$1,952,207
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Loan$150,000
Ppp Loan$88,977
Taxes Payable$9,969
Other$5,090
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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, Section B, Line 11B

N/A

Form 990, Part VI, Section C, Line 18

N/A

Form 990, Part VI, Section C, Line 19

N/A

Filing and Contact Details

Filer

Filer Name
Citizen Arts Club Inc
EIN
20-4264759
Phone
5169974110
Address
760 JERICHO TPKE, WESTBURY, NY 11590

Signing Officer

Name
Alan Linn
Title
President
Phone
5169974110
Signed
2023-02-13

Organization Details

Principal Officer
Alan Linn
Formed
2007
Legal Domicile
Ny
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Lipton & Associates Llp
Address
760 JERICHO TPKE, WESTBURY, NY 11590
Preparer
Robin M Cooper
Phone
5169974110
Supplemental Narrative

Additional Explanations

Form 990

President and vice president, being the only organization's governing bodies,are sent the tax return for review prior to filing the tax return. An accounting firm was hired by citizen arts club inc to file the tax returnn based on the inhouse bookkeeper's trial balance and detailed general ledgers. The organization at this time only makes its governing documents, conflicts of interest policy, and financial statements upon request.

Raw XML Appendix325 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRESIDENT AND VICE PRESIDENT, BEING THE ONLY ORGANIZATION'S GOVERNING BODIES,ARE SENT THE TAX RETURN FOR REVIEW PRIOR TO FILING THE TAX RETURN. AN ACCOUNTING FIRM WAS HIRED BY CITIZEN ARTS CLUB INC TO FILE THE TAX RETURNN BASED ON THE INHOUSE BOOKKEEPER'S TRIAL BALANCE AND DETAILED GENERAL LEDGERS. THE ORGANIZATION AT THIS TIME ONLY MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST.
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ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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