Civic Intelligence

Recess Activities Inc

EIN 27-1109399 • 501(c)3 • Brooklyn, NY

Profile

Recess's mission is to support the rigorous process of the contemporary artist by creating a space for productive activity that initiates a partnership with the public.our model combines studio and exhibition platforms, offering artists flexible space in which to generate new work. With agency to determine the visibility of their project and the parameters of its presentation, recess artists realize ambitious goals in dialogue with an inquisitive audience.free and open to the public, recess offers critical exposure for the artists we support while fostering an approachable environment that promotes valuable visual and intellectual interactions.

46 Washington AvenueBrooklyn, NY 11205

www.recessactivities.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.12x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.81x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

2nd percentile

-197%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

8th percentile

-36%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$4,473,215

Up $1,095,106 (+32%) from 2022

Liabilities

Down

$524,086

Down $275,172 (-34%) from 2022

Net Assets

Up

$3,949,129

Up $1,370,278 (+53%) from 2022

Revenue

Down

$647,315

Down $945,574 (-59%) from 2022

Expenses

Up

$1,925,488

Up $230,041 (+14%) from 2022

Net Income

Down

-$1,278,173

Down $1,175,615 (-1146%) from 2022

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2015: $190,960Liabilities 2015: $2,583Net Assets 2015: $188,3772015Assets 2017: $276,039Liabilities 2017: $6,484Net Assets 2017: $269,5552017Assets 2018: $539,412Liabilities 2018: $42,822Net Assets 2018: $496,5902018Assets 2019: $965,626Liabilities 2019: $58,316Net Assets 2019: $907,3102019Assets 2020: $1,062,698Liabilities 2020: $136,778Net Assets 2020: $925,9202020Assets 2022: $3,378,109Liabilities 2022: $799,258Net Assets 2022: $2,578,8512022Assets 2024: $4,473,215Liabilities 2024: $524,086Net Assets 2024: $3,949,1292024

Highlighted filing

2024

Assets$4,473,215
Liabilities$524,086
Net Assets$3,949,129

Operations Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2015: $351,987Expenses 2015: $334,825Net Income 2015: $17,1622015Revenue 2017: $458,066Expenses 2017: $472,467Net Income 2017: -$14,4012017Revenue 2018: $933,894Expenses 2018: $706,859Net Income 2018: $227,0352018Revenue 2019: $1,346,300Expenses 2019: $935,580Net Income 2019: $410,7202019Revenue 2020: $952,511Expenses 2020: $933,901Net Income 2020: $18,6102020Revenue 2022: $1,592,889Expenses 2022: $1,695,447Net Income 2022: -$102,5582022Revenue 2024: $647,315Expenses 2024: $1,925,488Net Income 2024: -$1,278,1732024

Highlighted filing

2024

Revenue$647,315
Expenses$1,925,488
Net Income-$1,278,173

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$651,056
Mission and Program Overview

Mission

Recess partners with artists to build a more equitable and just creative community. By welcoming radical thinkers to address inequity and present actionable creative solutions with an inclusive public, recess defines and advances the possibilities of contemporary art. Our programs reimagine traditional studio, exhibition, and classroom platforms, offering artists, communities, and participants resources to generate new works that offer alternatives to dominant and oppressive systems. Recess is always free and open to the public in order to foster an approachable environment for meaningful exchange and action across a multiplicity of communities.

Recess partners with artists and youth to build a more just and equitable creative community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,045,923$1,617,782▲ $571,859
Investments in Publicly Traded Securities$1,055,574$1,178,518▲ $122,944
Pledges and Grants Receivable$2,040,025$851,000▼ $1,189,025
Cash and Non-Interest-Bearing Accounts$945,340$236,210▼ $709,130
Land, Buildings, and Equipment, Net$92,703$69,181▼ $23,522
Accounts Receivable$64,090$63,219▼ $871
Prepaid Expenses and Deferred Charges$10,925$25,234▲ $14,309
Total Assets$5,816,736$4,473,215▼ $1,343,521
Other Assets Total$562,156$432,071▼ $130,085
Liabilities
Other Liabilities$583,374$447,062▼ $136,312
Accounts Payable and Accrued Expenses$103,333$77,024▼ $26,309
Total Liabilities$686,707$524,086▼ $162,621
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,110,029$2,149,129▲ $39,100
Net Assets With Donor Restrictions$3,020,000$1,800,000▼ $1,220,000
Total Net Assets Fund Balance$5,130,029$3,949,129▼ $1,180,900
Total Liabilities and Net Assets / Fund Balance$5,816,736$4,473,215▼ $1,343,521

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$54,120$18,080$72,200
Equipment$15,061$44,936$59,997
Leasehold Improvements$0$51,893$51,893
Other Assets Org$30,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lindsay C HarrisEx-officio / Co-directorFT$107,154$35,223$142,377
Shaun Leonardo Thru 93024Ex-officio / Co-directorFT$72,241$28,407$100,648
Anthonine PierreSecretary-$3,000-$3,000
Lacey LynchTreasurer-$3,000-$3,000
Malcolm Che GossettDirector-$3,000-$3,000
Wanett I ClydeChair-$1,650-$1,650

Board Members and Trustees

NameTitle
Paul KimFormer Chair
Mark Hatch-millerFormer Secretary
Jan PostmaFormer Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$584,430
Program Service Revenue
$3,000
Investment Income
$56,543
Other Revenue
$3,342
All Other Contributions
$476,590
Change in Net Assets
$-1,278,173

Audited Revenue Reconciliation

Revenue per Audited Statements
$647,315
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$97,273
Total Revenue per Audited Statements
$744,588
Total Revenue per Form 990
$647,315
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,107,104
Other Expenses$818,384
Total Fundraising Expense$136,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$599,507$57,407$71,403$728,317
Current Officers, Directors, Trustees, and Key Employees$157,304$41,388$44,332$243,024
Fees for Services Other$27,520$151,512$53$179,085
Occupancy$122,731$14,329-$137,060
Fees for Services Accounting$13,795$75,785-$89,580
Payroll Taxes$52,339$11,467$5,128$68,934
Other Employee Benefits$56,070$10,759-$66,829
Other Expenses$9,244$10,388$10,580$30,212
Depreciation Depletion-$23,452-$23,452
All Other Expenses$14,924$1,948$1,043$17,915
Travel$8,584$6,006-$14,590
Office Expenses$9,549$2,934$440$12,923
Insurance$5,292$431$434$6,157
Advertising$605$4,476-$5,081
Interest-$4-$4
Total Functional Expenses$1,349,114$439,716$136,658$1,925,488

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,925,488
Total Expenses per Audited Statements$1,925,488
Total Expenses per Form 990$1,925,488
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$447,062
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

Form 990 is reviewed by the co-directors, the chairs, treasurer and secretary and is provided to all board members prior to filing.

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

The board reviewed its conflict-of-interest policy at year-end and mid-year meetings, and whenever board members undergo a shift in employment or personal circumstance. When new board members are nominated, all directors review the candidate's cv, bio, and personal history to ensure compliance with the conflict-of-interest policy. New board members must sign the policy when appointed. All completed forms are provided to and reviewed by the executive director and the board. Any potential conflict of interest which could result in a direct or indirect financial or personal benefit to a director, officer, or staff member must be disclosed in good faith to the board of directors. The interested individual may participate in the information-gathering stage of the board of directors discussion but will not participate in the final deliberation or decision regarding such contract or other transaction. The interested individual may not vote on such contract or other transaction. The minutes of the meeting of the board of directors or committee will reflect: (a) that the conflict of interest was disclosed; (b) that the interested director, officer, or staff member was not present during the final discussion or vote of the board of directors or committee; and (c) that the interested individual abstained from voting. All questions as to whether a conflict of interest exists will be resolved by a vote of the board of directors in which the interested individual may not vote.

Form 990, Part VI, Section B, Line 15

15a - the compensation for the organization's executive director is reviewed annually by the board chairs, the treasurer, the secretary, and all board members. 15b - the compensation for the organization's program director and other key employees are reviewed annually by the board president, the treasurer, the secretary, and all board members.

Form 990, Part VI, Section C, Line 19

The documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Recess Activities Inc
EIN
27-1109399
Phone
5854433586
Address
46 WASHINGTON AVENUE, BROOKLYN, NY 11205

Signing Officer

Name
Lindsay C Harris
Title
Co-director
Phone
5854433586
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lindsay C Harris
Formed
2009
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
7
Employees
23
Volunteers
7

Preparer

Firm
Sax Llp
Address
389 INTERPACE PARKWAY STE 3, PARSIPPANY, NJ 07054
Preparer
Marqus White
Phone
9734726250
Supplemental Narrative

Additional Explanations

990 Page 1, Part I, Line 1

Recess programs reimagine traditional studio, exhibition, and classroom platforms, offering artists, communities, and participants resources to generate new works that present alternatives to dominant and oppressive systems. Our core programs operate within an ecosystem wherein each initiative supports and informs the other. Assembly offers system-impacted young people aged 18-26 an inroad to art and connections to working artists, while serving as an alternative to incarceration and its intersecting systems of oppression. Session allows artists to directly engage and partner with communities throughout the creative process. For systems change and narrative shift. Critical writing supports a writer producing a new critical text in dialogue with our artists' projects. Partnerships take our programs offsite in partnership with groups and organizations that share our commitment to art as it intersects with social justice.

Financial Statement Notes

PART X, LINE 2:

Recess is exempt from federal income tax under section 501(c)(3) of the internal revenue code. It is also exempt from state income taxes. However, any unrelated business income may be subject to taxation. Currently, recess does not have any unrelated business income. Recess' forms 990, return of organizations exempt from income tax, for the years ended december 31, 2023, 2022 and 2021 are subject to examination by the internal revenue service, generally for three years after they were filed. Recess has evaluated its current tax positions and has concluded that as of december 31, 2024, recess does not have any significant uncertain tax positions for which a reserve would be necessary.

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IRS990/Desc0RECESS PROGRAMS REIMAGINE TRADITIONAL STUDIO, EXHIBITION, AND CLASSROOM PLATFORMS, OFFERING ARTISTS, COMMUNITIES, AND PARTICIPANTS RESOURCES TO GENERATE NEW WORKS THAT PRESENT ALTERNATIVES TO DOMINANT AND OPPRESSIVE SYSTEMS. OUR CORE PROGRAMS OPERATE WITHIN AN ECOSYSTEM WHEREIN EACH INITIATIVE SUPPORTS AND INFORMS THE OTHER. ASSEMBLY OFFERS SYSTEM-IMPACTED YOUNG PEOPLE AGED 18-26 AN INROAD TO ART AND CONNECTIONS TO WORKING ARTISTS, WHILE SERVING AS AN ALTERNATIVE TO INCARCERATION AND ITS INTERSECTING SYSTEMS OF OPPRESSION. SESSION ALLOWS ARTISTS TO DIRECTLY ENGAGE AND PARTNER WITH COMMUNITIES THROUGHOUT THE CREATIVE PROCESS. FOR SYSTEMS CHANGE AND NARRATIVE SHIFT. CRITICAL WRITING SUPPORTS A WRITER PRODUCING A NEW CRITICAL TEXT IN DIALOGUE WITH OUR ARTISTS' PROJECTS.PARTNERSHIPS TAKE OUR PROGRAMS OFFSITE IN PARTNERSHIP WITH GROUPS AND ORGANIZATIONS THAT SHARE OUR COMMITMENT TO ART AS IT INTERSECTS WITH SOCIAL JUSTICE.
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0RECESS PARTNERS WITH ARTISTS AND YOUTH TO BUILD A MORE JUST AND EQUITABLE CREATIVE COMMUNITY. BY WELCOMING RADICAL THINKERS TO IMAGINE AND SHAPE NETWORKS OF RESILIENCE AND SAFETY, RECESS DEFINES AND ADVANCES THE POSSIBILITIES OF CONTEMPORARY ART. OUR PROGRAMS OFFER SPACE AND RESOURCES TO GENERATE ART, IDEAS AND ACTIONS THAT CHALLENGE DOMINANT NARRATIVES AND ACTIVATE NEW FORMS. RECESS IS ALWAYS FREE AND OPEN TO THE PUBLIC TO SERVE AS A MEETING PLACE FOR MEANINGFUL EXCHANGE ACROSS A MULTIPLICITY OF COMMUNITIES.
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IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2UTILITIES AND MAINTAINE
IRS990/OtherExpensesGrp/Desc3CATERING AND HOSPITALIT
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IRS990/PayrollTaxesGrp/TotalAmt068934
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt130000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITIES
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RECESS IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. CURRENTLY, RECESS DOES NOT HAVE ANY UNRELATED BUSINESS INCOME. RECESS' FORMS 990, RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED DECEMBER 31, 2023, 2022 AND 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. RECESS HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, RECESS DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RECESS PROGRAMS REIMAGINE TRADITIONAL STUDIO, EXHIBITION, AND CLASSROOM PLATFORMS, OFFERING ARTISTS, COMMUNITIES, AND PARTICIPANTS RESOURCES TO GENERATE NEW WORKS THAT PRESENT ALTERNATIVES TO DOMINANT AND OPPRESSIVE SYSTEMS. OUR CORE PROGRAMS OPERATE WITHIN AN ECOSYSTEM WHEREIN EACH INITIATIVE SUPPORTS AND INFORMS THE OTHER. ASSEMBLY OFFERS SYSTEM-IMPACTED YOUNG PEOPLE AGED 18-26 AN INROAD TO ART AND CONNECTIONS TO WORKING ARTISTS, WHILE SERVING AS AN ALTERNATIVE TO INCARCERATION AND ITS INTERSECTING SYSTEMS OF OPPRESSION. SESSION ALLOWS ARTISTS TO DIRECTLY ENGAGE AND PARTNER WITH COMMUNITIES THROUGHOUT THE CREATIVE PROCESS. FOR SYSTEMS CHANGE AND NARRATIVE SHIFT. CRITICAL WRITING SUPPORTS A WRITER PRODUCING A NEW CRITICAL TEXT IN DIALOGUE WITH OUR ARTISTS' PROJECTS. PARTNERSHIPS TAKE OUR PROGRAMS OFFSITE IN PARTNERSHIP WITH GROUPS AND ORGANIZATIONS THAT SHARE OUR COMMITMENT TO ART AS IT INTERSECTS WITH SOCIAL JUSTICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE CO-DIRECTORS, THE CHAIRS, TREASURER AND SECRETARY AND IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWED ITS CONFLICT-OF-INTEREST POLICY AT YEAR-END AND MID-YEAR MEETINGS, AND WHENEVER BOARD MEMBERS UNDERGO A SHIFT IN EMPLOYMENT OR PERSONAL CIRCUMSTANCE. WHEN NEW BOARD MEMBERS ARE NOMINATED, ALL DIRECTORS REVIEW THE CANDIDATE'S CV, BIO, AND PERSONAL HISTORY TO ENSURE COMPLIANCE WITH THE CONFLICT-OF-INTEREST POLICY. NEW BOARD MEMBERS MUST SIGN THE POLICY WHEN APPOINTED. ALL COMPLETED FORMS ARE PROVIDED TO AND REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD. ANY POTENTIAL CONFLICT OF INTEREST WHICH COULD RESULT IN A DIRECT OR INDIRECT FINANCIAL OR PERSONAL BENEFIT TO A DIRECTOR, OFFICER, OR STAFF MEMBER MUST BE DISCLOSED IN GOOD FAITH TO THE BOARD OF DIRECTORS. THE INTERESTED INDIVIDUAL MAY PARTICIPATE IN THE INFORMATION-GATHERING STAGE OF THE BOARD OF DIRECTORS DISCUSSION BUT WILL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING SUCH CONTRACT OR OTHER TRANSACTION. THE INTERESTED INDIVIDUAL MAY NOT VOTE ON SUCH CONTRACT OR OTHER TRANSACTION. THE MINUTES OF THE MEETING OF THE BOARD OF DIRECTORS OR COMMITTEE WILL REFLECT: (A) THAT THE CONFLICT OF INTEREST WAS DISCLOSED; (B) THAT THE INTERESTED DIRECTOR, OFFICER, OR STAFF MEMBER WAS NOT PRESENT DURING THE FINAL DISCUSSION OR VOTE OF THE BOARD OF DIRECTORS OR COMMITTEE; AND (C) THAT THE INTERESTED INDIVIDUAL ABSTAINED FROM VOTING. ALL QUESTIONS AS TO WHETHER A CONFLICT OF INTEREST EXISTS WILL BE RESOLVED BY A VOTE OF THE BOARD OF DIRECTORS IN WHICH THE INTERESTED INDIVIDUAL MAY NOT VOTE.

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