Civic Intelligence

Garth Fagan Dance Incorporated

990 • Fiscal year 2018 • EIN 23-7276763

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 23, 2019

50 Chestnut StRochester, NY 14604

(585) 454-3260

Siviq Scores

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

Liabilities / Assets

78th percentile

0.29x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • NTEE A • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

38th percentile

0.04x

Higher debt load relative to revenue than 38% of similar nonprofits.

2018 filings • NTEE A • $1M-$5M nonprofits • Source year 2018

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2018 filings • NTEE A • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

68th percentile

$88,000

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2018 filings • NTEE A • $1M-$5M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$202,984

No earlier filing loaded for comparison.

Net Assets

$144,495

No earlier filing loaded for comparison.

Liabilities

$58,489

No earlier filing loaded for comparison.

Revenue

$1,400,511

No earlier filing loaded for comparison.

Expenses

$1,198,229

No earlier filing loaded for comparison.

Net Income

$202,282

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2018: $202,984Liabilities 2018: $58,489Net Assets 2018: $144,4952018Assets 2019: $63,567Liabilities 2019: $138,736Net Assets 2019: -$75,1692019Assets 2020: $185,640Liabilities 2020: $113,969Net Assets 2020: $71,6712020Assets 2021: $461,478Liabilities 2021: $260,174Net Assets 2021: $201,3042021Assets 2022: $915,476Liabilities 2022: $87,917Net Assets 2022: $827,5592022Assets 2024: $945,808Liabilities 2024: $212,296Net Assets 2024: $733,5122024Assets 2025: $785,263Liabilities 2025: $185,273Net Assets 2025: $599,9902025

Highlighted filing

2018

Assets$202,984
Liabilities$58,489
Net Assets$144,495

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $1,400,511Expenses 2018: $1,198,229Net Income 2018: $202,2822018Revenue 2019: $974,658Expenses 2019: $1,194,322Net Income 2019: -$219,6642019Revenue 2020: $1,172,202Expenses 2020: $1,025,362Net Income 2020: $146,8402020Revenue 2021: $604,974Expenses 2021: $475,341Net Income 2021: $129,6332021Revenue 2022: $1,531,082Expenses 2022: $904,827Net Income 2022: $626,2552022Revenue 2024: $1,491,035Expenses 2024: $1,089,486Net Income 2024: $401,5492024Revenue 2025: $1,143,387Expenses 2025: $1,276,909Net Income 2025: -$133,5222025

Highlighted filing

2018

Revenue$1,400,511
Expenses$1,198,229
Net Income$202,282
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 23, 2019
Return Version
2017v2.3
Gross Receipts
$1,400,511
Mission and Program Overview

Mission

NONE

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,311$156,244▲ $151,933
Loans From Officers Directors$67,500--
Land, Buildings, and Equipment, Net$91,673$29,876▼ $61,797
Pledges and Grants Receivable$7,500$10,000▲ $2,500
Accounts Receivable$9,000--
Prepaid Expenses and Deferred Charges$6,000$6,864▲ $864
Total Assets$118,484$202,984▲ $84,500
Liabilities
Accounts Payable and Accrued Expenses$55,745$31,655▼ $24,090
Unsecured Notes Loans Payable$24,106$14,106▼ $10,000
Deferred Revenue$28,920$12,728▼ $16,192
Total Liabilities$176,271$58,489▼ $117,782
Net Assets / Fund Balance
Unrestricted Net Assets$-72,787$83,415▲ $156,202
Temporarily Rstr Net Assets$15,000$61,080▲ $46,080
Total Net Assets Fund Balance$-57,787$144,495▲ $202,282
Total Liabilities and Net Assets / Fund Balance$118,484$202,984▲ $84,500

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$457,191$457,191
Other Land Buildings$29,876$13,689$43,565
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Garth FaganPresidentFT$88,000-$88,000
Karen BrownOut-going Executive DirectorFT$17,116$2,274$19,390

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,091,726
Program Service Revenue
$308,775
Investment Income
$10
Other Revenue
$0
All Other Contributions
$1,034,772
Change in Net Assets
$202,282

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,400,511
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$14,062
Total Revenue per Audited Statements
$1,414,573
Total Revenue per Form 990
$1,400,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$869,691
Other Expenses$328,538
Total Fundraising Expense$63,631
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$601,425$15,993$33,210$650,628
Current Officers, Directors, Trustees, and Key Employees$97,167$2,584$5,366$105,117
Depreciation Depletion$61,797--$61,797
Payroll Taxes$53,093$1,412$2,932$57,437
Other Employee Benefits$52,236$1,389$2,884$56,509
Travel$39,954--$39,954
Occupancy$29,676$10,254-$39,930
Advertising$1,191-$14,717$15,908
Office Expenses-$11,073-$11,073
Fees for Services Other-$9,748-$9,748
Other Expenses$0$72$2,037$2,109
Total Functional Expenses$1,072,982$61,616$63,631$1,198,229

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,212,291
Expenses per Audited Statements$1,198,229
Total Expenses per Form 990$1,198,229
Expenses Not Reported on Form 990$14,062
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$67,500--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

The treasurer and finance committee meet with the auditor to review the financial statements. Copies of the 990 are distributed to the same committee for approval. The treasurer takes copies of the signed 990 to board of directors.

Form 990, Part VI, Section B, Line 12C

Board members are required to sign a conflict of interest policy annually. Management reviews conflict acknowledgements with the board of directors.

Form 990, Part VI, Section B, Line 15A

Compensation of officers or changes are reviewed by the "compensation review committee", which is composed of board members and led by a board member with human resources expertise.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Garth Fagan Dance Inc
EIN
23-7276763
Phone
5854543260
Address
50 CHESTNUT ST, ROCHESTER, NY 14604

Signing Officer

Name
Rdg Partners Cpas Pllc
Title
President & Founder
Phone
5854543260
Signed
2019-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Garth Fagan
Formed
1979
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
11
Employees
22
Volunteers
100

Preparer

Firm
Rdg Partners Cpas Pllc
Address
69B MONROE AVENUE, PITTSFORD, NY 14534-1321
Preparer
Christopher a Harris CPA
Phone
5856732600
Supplemental Narrative

Additional Explanations

FORM 990 PART I LINE 1 - ORGANIZATION'S MISSION STATEMENT

Garth fagan dance, inc. Provides dance performances and educates the public concerning modern concert dance on a national level.

FORM 990 PART III LINE 1 - ORGANIZATION'S MISSION STATEMENT

Garth fagan dance, inc. Provides dance performances and educates the public concerning modern concert dance on a national level.

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IRS990/ProgramServiceRevenueGrp/BusinessCd1711120
IRS990/ProgramServiceRevenueGrp/BusinessCd2711120
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1PERFORMANCE FEES
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0173411
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt183760
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249603
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32001
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0173411
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt183760
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249603
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32001
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0833062
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0309364
IRS990/PYOtherRevenueAmt04119
IRS990/PYProgramServiceRevenueAmt0182338
IRS990/PYRevenuesLessExpensesAmt0-220382
IRS990/PYSalariesCompEmpBnftPaidAmt0930537
IRS990/PYTotalExpensesAmt01239901
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01019519
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0202282
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0308775
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0322588
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0442699
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0451143
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0221461
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0176205
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01614096
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS - 2013 AMOUNT: $ 348. 2014 AMOUNT: $ 868.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01090272
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0833062
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0877155
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0863351
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0736644
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04400484
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt010
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0310239
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0186457
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0313326
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0175349
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0258873
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01244244
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt010
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0868
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0348
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01216
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.71390
IRS990ScheduleA/PublicSupportPY509Pct00.67990
IRS990ScheduleA/PublicSupportTotal509Amt04030632
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0322588
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0442699
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0451143
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0221461
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0176205
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01614096
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01400511
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01019519
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01190481
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01038700
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0995517
IRS990ScheduleA/Total509Grp/TotalAmt05644728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01400521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01019519
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01190481
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01039568
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0995865
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05645954
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt014062
IRS990ScheduleD/DonatedServicesUseFcltsAmt014062
IRS990ScheduleD/ExpensesNotReportedAmt014062
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01198229
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0457191
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0457191
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029876
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013689
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt043565
IRS990ScheduleD/RevenueNotReportedAmt014062
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01400511
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029876
IRS990ScheduleD/TotalExpensesPerForm990Amt01198229
IRS990ScheduleD/TotalRevenuePerForm990Amt01400511
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01414573
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01212291
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GARTH FAGAN DANCE, INC. PROVIDES DANCE PERFORMANCES AND EDUCATES THE PUBLIC CONCERNING MODERN CONCERT DANCE ON A NATIONAL LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GARTH FAGAN DANCE, INC. PROVIDES DANCE PERFORMANCES AND EDUCATES THE PUBLIC CONCERNING MODERN CONCERT DANCE ON A NATIONAL LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER AND FINANCE COMMITTEE MEET WITH THE AUDITOR TO REVIEW THE FINANCIAL STATEMENTS. COPIES OF THE 990 ARE DISTRIBUTED TO THE SAME COMMITTEE FOR APPROVAL. THE TREASURER TAKES COPIES OF THE SIGNED 990 TO BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. MANAGEMENT REVIEWS CONFLICT ACKNOWLEDGEMENTS WITH THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF OFFICERS OR CHANGES ARE REVIEWED BY THE "COMPENSATION REVIEW COMMITTEE", WHICH IS COMPOSED OF BOARD MEMBERS AND LED BY A BOARD MEMBER WITH HUMAN RESOURCES EXPERTISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART I LINE 1 - ORGANIZATION'S MISSION STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PART III LINE 1 - ORGANIZATION'S MISSION STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C

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