Civic Intelligence

Art Division

990 • Fiscal year 2023 • EIN 27-3171524

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

P O Box 627South Pasadena, CA 91031

(213) 703-4209

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

10th percentile

-34%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$54,265

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

9th percentile

-24%

Faster asset growth than 9% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-20%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$851,730

Down $266,502 (-24%) from 2022

Net Assets

Down

$846,570

Down $266,112 (-24%) from 2022

Liabilities

Down

$5,160

Down $390 (-7.0%) from 2022

Revenue

Down

$773,290

Down $193,008 (-20%) from 2022

Expenses

Up

$1,039,058

Up $299,057 (+40%) from 2022

Net Income

Down

-$265,768

Down $492,065 (-217%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $182,047Liabilities 2016: $0Net Assets 2016: $182,0472016Assets 2019: $362,602Liabilities 2019: $110Net Assets 2019: $362,4922019Assets 2020: $558,653Liabilities 2020: $21,505Net Assets 2020: $537,1482020Assets 2021: $898,510Liabilities 2021: $12,471Net Assets 2021: $886,0392021Assets 2022: $1,118,232Liabilities 2022: $5,550Net Assets 2022: $1,112,6822022Assets 2023: $851,730Liabilities 2023: $5,160Net Assets 2023: $846,5702023Assets 2024: $611,124Liabilities 2024: $1,451Net Assets 2024: $609,6732024

Highlighted filing

2023

Assets$851,730
Liabilities$5,160
Net Assets$846,570

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $152,276Expenses 2016: $270,640Net Income 2016: -$118,3642016Revenue 2019: $401,129Expenses 2019: $360,168Net Income 2019: $40,9612019Revenue 2020: $605,382Expenses 2020: $429,303Net Income 2020: $176,0792020Revenue 2021: $860,481Expenses 2021: $538,225Net Income 2021: $322,2562021Revenue 2022: $966,298Expenses 2022: $740,001Net Income 2022: $226,2972022Revenue 2023: $773,290Expenses 2023: $1,039,058Net Income 2023: -$265,7682023Revenue 2024: $715,854Expenses 2024: $953,096Net Income 2024: -$237,2422024

Highlighted filing

2023

Revenue$773,290
Expenses$1,039,058
Net Income-$265,768
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$773,290
Mission and Program Overview

Mission

Art Division is dedicated to training and supportign underserved youth who are committed to studying the visual arts. Art Division provides in-depth services to young adults in the Rampart area of Los Angeles

Professionallevel art instruction program targeted toward underserved youth in Los Angeles who are committed to studying the visual arts

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,112,682$846,570▼ $266,112
Cash and Non-Interest-Bearing Accounts$1,109,950$843,448▼ $266,502
Prepaid Expenses and Deferred Charges$8,282$8,282→ $0
Total Assets$1,118,232$851,730▼ $266,502
Liabilities
Unsecured Notes Loans Payable$5,550$5,160▼ $390
Total Liabilities$5,550$5,160▼ $390
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,112,682$846,570▼ $266,112
Total Liabilities and Net Assets / Fund Balance$1,118,232$851,730▼ $266,502
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine HessExecutive DirectorPT$54,265$54,265
Daniel McclearyArtistic directorFT$44,669$44,669

Board Members and Trustees

NameTitle
Candace LeeDirector
Glenn KawaharaDirector
James FawcettDirector
John NavaDirector
Les TraubDirector
Maria GaliciaDirector
Mary WoodwardDirector
Paula HoltDirector
Ramone MunozDirector
Rudy ManningDirector
Salomon HuertaDirector
Matt BrownDirectorSecretary
Gregory BreenDirectorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$733,176
Program Service Revenue
$36,957
Investment Income
$3,157
Other Revenue
$0
All Other Contributions
$619,313
Change in Net Assets
$-265,768
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$577,278
Other Expenses$461,780
Total Fundraising Expense$24,028
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$412,547$20,050-$432,597
Fees for Services Other$141,773--$141,773
Current Officers, Directors, Trustees, and Key Employees$84,816$13,382-$98,198
Occupancy$54,905$10,359-$65,264
Payroll Taxes$46,483--$46,483
Travel$34,410--$34,410
Office Expenses$14,932$12,282-$27,214
Insurance$15,016$3,754-$18,770
Advertising-$9,300$9,300$18,600
All Other Expenses$13,550$2,080-$15,630
Other Expenses$35,185-$14,728$14,728
Total Functional Expenses$943,823$71,207$24,028$1,039,058
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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

Part VI Line 11B

Prepared from financial information that is reviewed by the Board quarterly

Part VI Line 11B

Return is reviewed at the Board meeting following filing

Part VI Line 19

Upon request

Part VI Line 11B

Prepared from financial information that is reviewed by the board quarterly

Part VI Line 11B

Return is reviewed by Board at Board meeting following return filing.

Filing and Contact Details

Filer

Filer Name
Art Division
EIN
27-3171524
In Care Of
% Gregory E Breen
Phone
2137034209
Address
P O Box 627, South Pasadena, CA 91031

Signing Officer

Name
Gregory E Breen
Title
Treasurer
Phone
3108497241
Signed
2024-11-15

Organization Details

Principal Officer
Daniel Mccleary
Formed
2010
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
23
Volunteers
50
Supplemental Narrative

Additional Explanations

Part IX Line 11G

Contractors Total expenses - $141773.00 Program service expenses - $141773.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Prepared from financial information that is reviewed by the Board quarterly
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Return is reviewed at the Board meeting following filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Contractors Total expenses - $141773.00 Program service expenses - $141773.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prepared from financial information that is reviewed by the board quarterly
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Return is reviewed by Board at Board meeting following return filing.
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