Civic Intelligence

Chicago Public Art Group

990 • Fiscal year 2021 • EIN 23-7302449

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

3314 S Morgan St Unit 1Chicago, IL 60608

(312) 427-2724

Siviq Scores

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

Liabilities / Assets

88th percentile

0.41x

Higher debt load relative to assets than 88% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

0.26x

Higher debt load relative to revenue than 86% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

24th percentile

-11%

Higher net margin than 24% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

97th percentile

$76,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 18.3% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

65th percentile

19%

Faster asset growth than 65% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

51st percentile

5.6%

Faster revenue growth than 51% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$261,011

Up $42,131 (+19%) from 2020

Net Assets

Down

$154,026

Down $45,439 (-23%) from 2020

Liabilities

Up

$106,985

Up $87,570 (+451%) from 2020

Revenue

Up

$415,091

Up $21,991 (+5.6%) from 2020

Expenses

Up

$460,530

Up $157,897 (+52%) from 2020

Net Income

Down

-$45,439

Down $135,906 (-150%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $229,832Liabilities 2015: $43,200Net Assets 2015: $186,6322015Assets 2016: $142,547Liabilities 2016: $8,580Net Assets 2016: $133,9672016Assets 2017: $159,318Liabilities 2017: $17,820Net Assets 2017: $141,4982017Assets 2018: $248,624Liabilities 2018: $29,197Net Assets 2018: $219,4272018Assets 2019: $123,583Liabilities 2019: $14,585Net Assets 2019: $108,9982019Assets 2020: $218,880Liabilities 2020: $19,415Net Assets 2020: $199,4652020Assets 2021: $261,011Liabilities 2021: $106,985Net Assets 2021: $154,0262021Assets 2022: $373,941Liabilities 2022: $170,795Net Assets 2022: $203,1462022Assets 2023: $452,499Liabilities 2023: $183,314Net Assets 2023: $269,1852023Assets 2024: $741,489Liabilities 2024: $51,028Net Assets 2024: $690,4612024

Highlighted filing

2021

Assets$261,011
Liabilities$106,985
Net Assets$154,026

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $784,370Expenses 2015: $651,531Net Income 2015: $132,8392015Revenue 2016: $426,033Expenses 2016: $478,698Net Income 2016: -$52,6652016Revenue 2017: $488,135Expenses 2017: $480,604Net Income 2017: $7,5312017Revenue 2018: $594,521Expenses 2018: $516,591Net Income 2018: $77,9302018Revenue 2019: $280,069Expenses 2019: $390,498Net Income 2019: -$110,4292019Revenue 2020: $393,100Expenses 2020: $302,633Net Income 2020: $90,4672020Revenue 2021: $415,091Expenses 2021: $460,530Net Income 2021: -$45,4392021Revenue 2022: $604,599Expenses 2022: $555,479Net Income 2022: $49,1202022Revenue 2023: $527,138Expenses 2023: $461,099Net Income 2023: $66,0392023Revenue 2024: $1,373,518Expenses 2024: $952,242Net Income 2024: $421,2762024

Highlighted filing

2021

Revenue$415,091
Expenses$460,530
Net Income-$45,439
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$417,409
Mission and Program Overview

Mission

The chicago public art group's mission is to unite artists and communities in partnership to produce quality public art and to extend and transform the tradition of collaborative, community involved, public artwork.

To produce quality public art and to extend and transform the tradition of collaborative, community involved public artwork. Design public art projects in partnership with the communities while maintaining a high level of artistic quality. Introduce creative skills to children and adults, thereby providing them with tools to articulate their ideas and observations and the confidence to transform their physical environment. Train and educate professional artists in the process of creating community responsive art projects, enabling them to become responsible leaders in the field of public art. Educate communities to the social and aesthetic possibilities of collaborative public art.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$137,066$166,461▲ $29,395
Cash and Non-Interest-Bearing Accounts$5,212$36,832▲ $31,620
Accounts Receivable$22,500$23,274▲ $774
Prepaid Expenses and Deferred Charges$5,929$17,496▲ $11,567
Pledges and Grants Receivable$40,000$10,000▼ $30,000
Land, Buildings, and Equipment, Net$6,023$4,798▼ $1,225
Total Assets$218,880$261,011▲ $42,131
Other Assets Total$2,150$2,150→ $0
Liabilities
Accounts Payable and Accrued Expenses$19,415$81,985▲ $62,570
Deferred Revenue-$25,000-
Total Liabilities$19,415$106,985▲ $87,570
Net Assets / Fund Balance
Net Assets With Donor Restrictions$78,550$125,360▲ $46,810
Net Assets Without Donor Restrictions$120,915$28,666▼ $92,249
Total Net Assets Fund Balance$199,465$154,026▼ $45,439
Total Liabilities and Net Assets / Fund Balance$218,880$261,011▲ $42,131

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,798$58,033$62,831
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chantal HealeyExecutive DirectorFT$76,000$76,000
Dorian SylvainBoard Member-$11,350$11,350
Sonja HendersonBoard Member-$10,602$10,602
Bernard WilliamsPresident-$9,600$9,600
Cynthia WeissBoard Member-$5,703$5,703

Board Members and Trustees

NameTitle
Heather WallackVice President
Emily GreenBoard Member
John WeberBoard Member
Una MoonBoard Member
Mary DavisSecretary
Peter LandonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$269,943
Program Service Revenue
$119,677
Investment Income
$96
Other Revenue
$25,375
All Other Contributions
$229,267
Change in Net Assets
$-45,439

Audited Revenue Reconciliation

Revenue per Audited Statements
$415,091
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$700
Total Revenue per Audited Statements
$415,791
Total Revenue per Form 990
$415,091
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,626
Salaries, Compensation, and Employee Benefits$142,904
Total Fundraising Expense$55,022
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$25,456$33,098$17,446$76,000
Other Salaries and Wages$14,390$18,710$9,862$42,962
Occupancy$8,642$11,236$5,922$25,800
Fees for Services Accounting-$25,430-$25,430
All Other Expenses$4,705$5,712$7,364$17,781
Insurance$10,087$4,800$1,144$16,031
Other Employee Benefits$4,795$5,871$3,028$13,694
Payroll Taxes$3,588$4,394$2,266$10,248
Fees for Services Management-$2,556-$2,556
Travel$375$379$543$1,297
Depreciation Depletion-$1,225-$1,225
Office Expenses$646$324$208$1,178
Interest-$159$432$591
Other Expenses$400-$6,807$400
Fees for Services Legal-$75-$75
Total Functional Expenses$291,539$113,969$55,022$460,530

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$461,230
Expenses per Audited Statements$460,530
Total Expenses per Form 990$460,530
Expenses Not Reported on Form 990$700
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,318
Fundraising Gross Income$2,318
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Virtual Fundraiser$15,644$2,318$1,184$1,134
Total Events$15,644$2,318$2,918$-600
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Part VI, Section B, Line 11B

Once the form 990 is complete, it would be reviewed in great detail by the executive board members. The treasurer or vice president would then circulate the form 990 to the entire board of directors for review. The board then votes to approve the form 990, and only by a majority vote would the form 990 be approved.

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

Disclosure forms are completed annually by all board members. The agencies and people listed on the forms are compiled onto one document, which is on file with the managing director. These staff members refer to the list throughout the year as new projects and grants are solidified. Board members are also requested to disclose any new interests that arise thoughout the year.

Form 990, Part VI, Section B, Line 15

The managing director annually reviews the 990 forms of similar sized organizations to gain a range of salaries for executive directors. That information is relayed to the board of directors, who then use that information when considering the base pay of the executive director. All staff members are reviewed annually, and the results of those reviews, combined with the external research and budget availability, are considered when determining the compensation of all staff members. Should any increases or decreases by considered, the board must approve of any changes.

Form 990, Part VI, Section C, Line 19

On the homepage of the website, it states that all organization documents, governing documents, and form 990s are available upon request, anyone interested in viewing these documents can email the managing director. Copies of all policies, documents, and financial statements will be readily available at cpag for anyone who should want to view them in person. Guidestar.org also posts form 990.

Filing and Contact Details

Filer

Filer Name
Chicago Public Art Group
EIN
23-7302449
Phone
3124272724
Address
3314 S MORGAN ST UNIT 1, CHICAGO, IL 60608

Signing Officer

Name
Bernard Williams
Title
President
Phone
3124272724
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bernard Williams
Formed
1972
Legal Domicile
Il
Voting Board Members
14
Independent Board Members
14
Employees
3
Volunteers
300

Preparer

Firm
Wsdd Cpas Ltd
Address
303 W MADISON ST SUITE 2075, CHICAGO, IL 60606-3395
Preparer
Robert Rehayem
Phone
3123326622
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is required to determine whether its tax positions are more likely than not to be sustained upon examination by the applicable taxing authority, based on the technical merits of the position. The tax benefit recognized is measured as the largest amount of benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant taxing authorities. Based on its analysis, the organization has determined that it has not incurred any liability for unrecognized tax benefits as of december 31, 2021. The organization does not expect that its assessment regarding unrecognized tax benefits will materially change over the next 12 months. However, the organization's conclusions may be subject to review and adjustment at a later date based on factors including, but not limited to, questioning the timing and amount of deductions, the nexus of income amoung various tax jurisdictions, compliance with u.s. Federal and u.s. State tax laws, and changes in the administrative practices and precedents of the relevant taxing authorities.

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IRS990/ActivityOrMissionDesc0TO PRODUCE QUALITY PUBLIC ART AND TO EXTEND AND TRANSFORM THE TRADITION OF COLLABORATIVE, COMMUNITY INVOLVED PUBLIC ARTWORK. DESIGN PUBLIC ART PROJECTS IN PARTNERSHIP WITH THE COMMUNITIES WHILE MAINTAINING A HIGH LEVEL OF ARTISTIC QUALITY. INTRODUCE CREATIVE SKILLS TO CHILDREN AND ADULTS, THEREBY PROVIDING THEM WITH TOOLS TO ARTICULATE THEIR IDEAS AND OBSERVATIONS AND THE CONFIDENCE TO TRANSFORM THEIR PHYSICAL ENVIRONMENT. TRAIN AND EDUCATE PROFESSIONAL ARTISTS IN THE PROCESS OF CREATING COMMUNITY RESPONSIVE ART PROJECTS, ENABLING THEM TO BECOME RESPONSIBLE LEADERS IN THE FIELD OF PUBLIC ART. EDUCATE COMMUNITIES TO THE SOCIAL AND AESTHETIC POSSIBILITIES OF COLLABORATIVE PUBLIC ART.
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IRS990/MissionDesc0THE CHICAGO PUBLIC ART GROUP'S MISSION IS TO UNITE ARTIST AND COMMUNITIES IN PARTNERSHIP TO PRODUCE QUALITY PUBLIC ART AND TO EXTEND AND TRANSFORM THE TRADITION OF COLLOABORATIVE, COMMUNITY INVOLVED, PUBLIC ARTWORK.
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IRS990/PrincipalOfficerNm0BERNARD WILLIAMS
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN AN EFFORT TO GIVE BACK TO THE HOME OF ITS HIT SHOW, THE CHI, SHOWTIME FUNDED CHICAGO PUBLIC ART GROUP TO SUPPORT IN THE CITY'S SOUTH AND WEST SIDES WHICH HAVE SERVED AS KEY LOCATIONS FOR THE SERIES. THE FUNDS TO CPAG WERE PROVIDED TO CREATE SIX ART INSTALLATIONS IN BRONZEVILLE AND NORTH LAWNDALE, AREAS THAT ARE PART OF MAYOR LIGHTFOOT'S INVEST SOUTH/WEST INITIATIVE THAT ARE DESIGNED TO REVITALIZE COMMUNITY AREAS IN CHICAGO THAT HAVE SUFFERED FROM A LEGACY OF UNDER-INVESTMENT.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS REQUIRED TO DETERMINE WHETHER ITS TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAXING AUTHORITIES. BASED ON ITS ANALYSIS, THE ORGANIZATION HAS DETERMINED THAT IT HAS NOT INCURRED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2021. THE ORGANIZATION DOES NOT EXPECT THAT ITS ASSESSMENT REGARDING UNRECOGNIZED TAX BENEFITS WILL MATERIALLY CHANGE OVER THE NEXT 12 MONTHS. HOWEVER, THE ORGANIZATION'S CONCLUSIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, QUESTIONING THE TIMING AND AMOUNT OF DEDUCTIONS, THE NEXUS OF INCOME AMOUNG VARIOUS TAX JURISDICTIONS, COMPLIANCE WITH U.S. FEDERAL AND U.S. STATE TAX LAWS, AND CHANGES IN THE ADMINISTRATIVE PRACTICES AND PRECEDENTS OF THE RELEVANT TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONCE THE FORM 990 IS COMPLETE, IT WOULD BE REVIEWED IN GREAT DETAIL BY THE EXECUTIVE BOARD MEMBERS. THE TREASURER OR VICE PRESIDENT WOULD THEN CIRCULATE THE FORM 990 TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. THE BOARD THEN VOTES TO APPROVE THE FORM 990, AND ONLY BY A MAJORITY VOTE WOULD THE FORM 990 BE APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISCLOSURE FORMS ARE COMPLETED ANNUALLY BY ALL BOARD MEMBERS. THE AGENCIES AND PEOPLE LISTED ON THE FORMS ARE COMPILED ONTO ONE DOCUMENT, WHICH IS ON FILE WITH THE MANAGING DIRECTOR. THESE STAFF MEMBERS REFER TO THE LIST THROUGHOUT THE YEAR AS NEW PROJECTS AND GRANTS ARE SOLIDIFIED. BOARD MEMBERS ARE ALSO REQUESTED TO DISCLOSE ANY NEW INTERESTS THAT ARISE THOUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MANAGING DIRECTOR ANNUALLY REVIEWS THE 990 FORMS OF SIMILAR SIZED ORGANIZATIONS TO GAIN A RANGE OF SALARIES FOR EXECUTIVE DIRECTORS. THAT INFORMATION IS RELAYED TO THE BOARD OF DIRECTORS, WHO THEN USE THAT INFORMATION WHEN CONSIDERING THE BASE PAY OF THE EXECUTIVE DIRECTOR. ALL STAFF MEMBERS ARE REVIEWED ANNUALLY, AND THE RESULTS OF THOSE REVIEWS, COMBINED WITH THE EXTERNAL RESEARCH AND BUDGET AVAILABILITY, ARE CONSIDERED WHEN DETERMINING THE COMPENSATION OF ALL STAFF MEMBERS. SHOULD ANY INCREASES OR DECREASES BY CONSIDERED, THE BOARD MUST APPROVE OF ANY CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ON THE HOMEPAGE OF THE WEBSITE, IT STATES THAT ALL ORGANIZATION DOCUMENTS, GOVERNING DOCUMENTS, AND FORM 990S ARE AVAILABLE UPON REQUEST, ANYONE INTERESTED IN VIEWING THESE DOCUMENTS CAN EMAIL THE MANAGING DIRECTOR. COPIES OF ALL POLICIES, DOCUMENTS, AND FINANCIAL STATEMENTS WILL BE READILY AVAILABLE AT CPAG FOR ANYONE WHO SHOULD WANT TO VIEW THEM IN PERSON. GUIDESTAR.ORG ALSO POSTS FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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