Civic Intelligence

New Jersey Workshop for the Arts Inc

EIN 22-2160994 • 501(c)3 • Westfield, NJ

Profile

NJWA offers individual and group music instruction and courses in drama, visual arts, music, dance and special interests to participants, which includes pre-school children through senior citizens. NJWA also provides performances to communities throughout the Tri-State area.

215 Elmer StreetWestfield, NJ 07090

www.njworkshopforthearts.com

Siviq Scores

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

Liabilities / Assets

87th percentile

0.56x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.80x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

39th percentile

-0.2%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$51,217

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

31st percentile

-3.6%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-13%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$737,267

Down $27,673 (-3.6%) from 2023

Liabilities

Down

$415,829

Down $26,466 (-6.0%) from 2023

Net Assets

Down

$321,438

Down $1,207 (-0.4%) from 2023

Revenue

Down

$517,201

Down $79,936 (-13%) from 2023

Expenses

Up

$518,408

Up $39,350 (+8.2%) from 2023

Net Income

Down

-$1,207

Down $119,286 (-101%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $101,943Liabilities 2010: $112,520Net Assets 2010: -$10,5772010Assets 2011: $92,693Liabilities 2011: $67,921Net Assets 2011: $24,7722011Assets 2012: $87,531Liabilities 2012: $87,890Net Assets 2012: -$3592012Assets 2013: $61,657Liabilities 2013: $88,890Net Assets 2013: -$27,2332013Assets 2014: $74,587Liabilities 2014: $94,190Net Assets 2014: -$19,6032014Assets 2015: $88,723Liabilities 2015: $108,409Net Assets 2015: -$19,6862015Assets 2016: $45,867Liabilities 2016: $116,985Net Assets 2016: -$71,1182016Assets 2017: $52,362Liabilities 2017: $135,589Net Assets 2017: -$83,2272017Assets 2018: $72,586Liabilities 2018: $111,145Net Assets 2018: -$38,5592018Assets 2019: $61,745Liabilities 2019: $106,740Net Assets 2019: -$44,9952019Assets 2020: $196,552Liabilities 2020: $156,047Net Assets 2020: $40,5052020Assets 2021: $224,719Liabilities 2021: $82,414Net Assets 2021: $142,3052021Assets 2022: $700,904Liabilities 2022: $496,338Net Assets 2022: $204,5662022Assets 2023: $764,940Liabilities 2023: $442,295Net Assets 2023: $322,6452023Assets 2024: $737,267Liabilities 2024: $415,829Net Assets 2024: $321,4382024

Highlighted filing

2024

Assets$737,267
Liabilities$415,829
Net Assets$321,438

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $848,3902010Revenue 2011: $840,402Expenses 2011: $805,053Net Income 2011: $35,3492011Expenses 2012: $791,1792012Expenses 2013: $731,7102013Revenue 2014: $629,238Expenses 2014: $625,698Net Income 2014: $3,5402014Revenue 2015: $562,964Expenses 2015: $551,428Net Income 2015: $11,5362015Revenue 2016: $498,207Expenses 2016: $542,736Net Income 2016: -$44,5292016Revenue 2017: $493,895Expenses 2017: $506,003Net Income 2017: -$12,1082017Revenue 2018: $494,941Expenses 2018: $450,273Net Income 2018: $44,6682018Revenue 2019: $460,879Expenses 2019: $454,259Net Income 2019: $6,6202019Revenue 2020: $489,276Expenses 2020: $426,230Net Income 2020: $63,0462020Revenue 2021: $492,818Expenses 2021: $391,018Net Income 2021: $101,8002021Revenue 2022: $518,245Expenses 2022: $455,698Net Income 2022: $62,5472022Revenue 2023: $597,137Expenses 2023: $479,058Net Income 2023: $118,0792023Revenue 2024: $517,201Expenses 2024: $518,408Net Income 2024: -$1,2072024

Highlighted filing

2024

Revenue$517,201
Expenses$518,408
Net Income-$1,207

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.37$4.16$3.21$5.17$5.18$0.01
2023Detailed filing. Detailed filing data is available for this year.$7.65$4.42$3.23$5.97$4.79$1.18
2022Detailed filing. Detailed filing data is available for this year.$7.01$4.96$2.05$5.18$4.56$0.63
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.82$1.42$4.93$3.91$1.02
2020Detailed filing. Detailed filing data is available for this year.$1.97$1.56$0.41$4.89$4.26$0.63
2019Detailed filing. Detailed filing data is available for this year.$0.62$1.07$0.45$4.61$4.54$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.73$1.11$0.39$4.95$4.50$0.45
2017Detailed filing. Detailed filing data is available for this year.$0.52$1.36$0.83$4.94$5.06$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.46$1.17$0.71$4.98$5.43$0.45
2015Detailed filing. Detailed filing data is available for this year.$0.89$1.08$0.20$5.63$5.51$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.94$0.20$6.29$6.26$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.89$0.27$7.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.88$0.00$7.91
2011Summary only. Only limited summary data is available for this year.$0.93$0.68$0.25$8.40$8.05$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$1.13$0.11$8.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jan 15, 2024
Return Version
2023v6.0
Gross Receipts
$525,650
Mission and Program Overview

Mission

NJWA offers individual and group music instruction and courses in drama, visual arts, music, dance and special interests to participants, which includes pre-school children through senior citizens. NJWA also provides performances to communities throughout the Tri-State area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$627,576$616,868▼ $10,708
Savings and Temporary Cash Investments$89,212$113,086▲ $23,874
Accounts Receivable$9,200$6,164▼ $3,036
Cash and Non-Interest-Bearing Accounts$38,683$880▼ $37,803
Inventories for Sale or Use$269$269→ $0
Total Assets$764,940$737,267▼ $27,673
Liabilities
Mortgage Notes Payable Secured by Investment Property$434,697$409,579▼ $25,118
Accounts Payable and Accrued Expenses$7,123$6,250▼ $873
Deferred Revenue$475--
Total Liabilities$442,295$415,829▼ $26,466
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$322,645$321,438▼ $1,207
Total Net Assets Fund Balance$322,645$321,438▼ $1,207
Total Liabilities and Net Assets / Fund Balance$764,940$737,267▼ $27,673

Asset Categories

AssetBook ValueDepreciationBasis
Land$348,173-$348,173
Buildings$240,278$20,022$260,300
Equipment$28,417$171,577$199,994
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Glen BrownExecutive DirectorFT$51,217$51,217

Board Members and Trustees

NameTitle
Corinne ClementsBoard Director
Danielle ReisingBoard Director
David SextonBoard Director
Lynne McCabeBoard Director
Rup ChattopadhyayBoard Director
Suzanne ShermanBoard Director
Revenue and Support

Revenue Composition

Contributions and Grants
$18,820
Program Service Revenue
$493,937
Investment Income
$2,875
Other Revenue
$1,569
All Other Contributions
$18,820
Change in Net Assets
$-1,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$371,480
Other Expenses$104,558
Grants and Similar Amounts Paid$42,370
Total Fundraising Expense$11,028
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$251,635$35,038$8,664$295,337
Current Officers, Directors, Trustees, and Key Employees$25,608$25,609-$51,217
Grants to Domestic Individuals$42,370--$42,370
Payroll Taxes$18,695$4,985$1,246$24,926
Other Expenses$19,224$3,137-$19,224
Interest-$18,613-$18,613
Advertising$8,510$2,269$567$11,346
Depreciation Depletion$10,708--$10,708
Insurance$3,769$3,769-$7,538
Occupancy$4,914$1,310$328$6,552
Fees for Services Accounting-$6,350-$6,350
All Other Expenses$4,847$697$51$5,595
Office Expenses$1,718$1,546$172$3,436
Travel$117--$117
Total Functional Expenses$392,115$115,265$11,028$518,408
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Executive Director and designated board members review and approve the 990 and the related filings prior to submittal to respective tax agencies.

Conflict of interest policy compliance Part VI line 12C

The Organization requires management, the board of directors and all employees to immediately disclose any relationship that may potentially result in a conflict of interest.

CEO executive director top management comp Part VI line 15A

Compensation of management is reviewed per annum and determined and approved by the board of directors.

Other officer or key employee compensation Part VI line 15B

Compensation of management is reviewed per annum and determined and approved by the board of directors.

Governing documents etc available to public Part VI line 19

The Organization makes its governing documents and policies and procedures available to the public upon request. The 990 and related schedules and statements are made available upon request as well as can be found on Guidestar.com, which is an independent third party that readily makes available certain nonprofit information on their website.

Filing and Contact Details

Filer

Filer Name
New Jersey Workshop for the Arts Inc
EIN
22-2160994
Address
215 Elmer Street, Westfield, NJ 07090

Signing Officer

Name
Glen Brown
Title
Executive Direc
Phone
9082324618
Signed
2024-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glen Brown
Formed
1977
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
6
Employees
10
Volunteers
11

Preparer

Firm
Ketcham & Associates LLC
Address
202 Mountain Avenue, Westfield, NJ 07090
Preparer
Steven Ketcham CPA
Phone
9082324618
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

See attached notes to expenses

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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/ExplanationTxt0The Executive Director and designated board members review and approve the 990 and the related filings prior to submittal to respective tax agencies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization requires management, the board of directors and all employees to immediately disclose any relationship that may potentially result in a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation of management is reviewed per annum and determined and approved by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of management is reviewed per annum and determined and approved by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization makes its governing documents and policies and procedures available to the public upon request. The 990 and related schedules and statements are made available upon request as well as can be found on Guidestar.com, which is an independent third party that readily makes available certain nonprofit information on their website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5See attached notes to expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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