Civic Intelligence

Art120

990EZ • Fiscal year 2023 • EIN 27-3257167

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 05, 2024

Organization ProfileWWW.ART120.ORG
1204 Sunset DriveSignal Mountain, TN 37377

(423) 314-6659

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

23rd percentile

-14%

Higher net margin than 23% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

86th percentile

$24,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 22.5% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

13th percentile

-42%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

20th percentile

-28%

Faster revenue growth than 20% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$21,105

Down $15,282 (-42%) from 2022

Net Assets

Down

$21,105

Down $15,282 (-42%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin23rd percentile

Revenue

Down

$106,864

Down $41,216 (-28%) from 2022

Expenses

Up

$122,146

Up $10,892 (+9.8%) from 2022

Net Income

Down

-$15,282

Down $52,108 (-141%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$80K$60K$40K$20K$0-$20KAssets 2014: $51,841Liabilities 2014: $30,000Net Assets 2014: $21,8412014Assets 2016: $60,520Liabilities 2016: $15,344Net Assets 2016: $45,1762016Assets 2017: $49,943Liabilities 2017: $23,548Net Assets 2017: $26,3952017Assets 2019: $24,626Liabilities 2019: $4,222Net Assets 2019: $20,4042019Assets 2020: $15,062Liabilities 2020: $20,000Net Assets 2020: -$4,9382020Assets 2021: $50,328Liabilities 2021: $50,767Net Assets 2021: -$4392021Assets 2022: $36,387Net Assets 2022: $36,3872022Assets 2023: $21,105Net Assets 2023: $21,1052023Assets 2024: $45,043Net Assets 2024: $45,0432024

Highlighted filing

2023

Assets$21,105
Liabilities-
Net Assets$21,105
Open 2023 Filing

Operations Trend

Revenue Growth20th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2014: $67,802Expenses 2014: $69,093Net Income 2014: -$1,2912014Revenue 2016: $125,428Expenses 2016: $139,522Net Income 2016: -$14,0942016Revenue 2017: $42,256Expenses 2017: $61,037Net Income 2017: -$18,7812017Revenue 2019: $56,042Expenses 2019: $47,484Net Income 2019: $8,5582019Revenue 2020: $35,430Expenses 2020: $60,772Net Income 2020: -$25,3422020Revenue 2021: $115,726Expenses 2021: $111,227Net Income 2021: $4,4992021Revenue 2022: $148,080Expenses 2022: $111,254Net Income 2022: $36,8262022Revenue 2023: $106,864Expenses 2023: $122,146Net Income 2023: -$15,2822023Revenue 2024: $160,563Expenses 2024: $124,267Net Income 2024: $36,2962024

Highlighted filing

2023

Revenue$106,864
Expenses$122,146
Net Income-$15,282
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 5, 2024
Return Version
2023v5.1
Gross Receipts
$106,864
Mission and Program Overview

Mission

Art 120 is a non-profit organization created to enrich chattanooga and its surrounding community through the creation, education, and celebration of art.

To provide art education for the purpose of teaching and enjoyment of children and community

Program Services

DescriptionGrantsExpenses
ENRICHMENT OF COMMUNITY THRI ART--
None--
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KATE WARRENDirectorFT$24,000-$24,000
MICHAEL HARRISONPrsidentPT$0--
LARRY RICHEYTreasurerPT$0--
OYD LONGNIONBoard MemberPT$0--
CONRAD TENGLERBoard MemberPT$0--
CARA GUERRABoard MemberPT$0--
Filing and Contact Details

Filer

Filer Name
Art120
EIN
27-3257167
Phone
4233146659
Address
1204 SUNSET DRIVE, Signal Mountain, TN 37377

Signing Officer

Name
Kate Warren
Title
Kate Warren Director
Phone
4233146659
Signed
2024-04-05
Discuss with paid preparer
No

Preparer

Firm
Hrb Tax Group Inc
Address
1301 MAIN ST STE 104E, KANSAS CITY, MO 64105
Preparer
Bessie Headrick
Phone
8004725625
Supplemental Narrative

Additional Explanations

Par1 1 Line 1 Revenue

“All revenue is from contributions and grants”

Raw XML Appendix140 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0KATE WARREN
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0PAID FOR MANAGEMENT OF NON PROFIT
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ART 120
IRS990EZ/BooksInCareOfDetail/PhoneNum04233146659
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01204 SUNSET DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Signal Mountain
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037377
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt036387
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt021105
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0106864
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15282
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt014017
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt036387
IRS990EZ/Form990TotalAssetsGrp/EOYAmt021105
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0106864
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartIVInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt036387
IRS990EZ/NetAssetsOrFundBalancesEOYAmt021105
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt036387
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt021105
IRS990EZ/OccupancyRentUtltsAndMaintAmt011816
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt024000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KATE WARREN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL HARRISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LARRY RICHEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3OYD LONGNION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CONRAD TENGLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CARA GUERRA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRSIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE ART EDUCATION FOR THE PURPOSE OF TEACHING AND ENJOYMENT OF CHILDREN AND COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt013426
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ENRICHMENT OF COMMUNITY THRI ART
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1None
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt082887
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0122146
IRS990EZ/TotalRevenueAmt0106864
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.ART120.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt021105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0148080
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0115176
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt035470
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020001
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0339832
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02970
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02970
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0342802
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt021105
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0148080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0115176
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt035470
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt022971
IRS990ScheduleA/Total509Grp/TotalAmt0342802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt021105
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0148080
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0115176
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt035470
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt022971
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0342802
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL REVENUE IS FROM CONTRIBUTIONS AND GRANTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PAR1 1 LINE 1 REVENUE
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KATE WARREN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0KATE WARREN DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04233146659
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ART120
ReturnHeader/Filer/BusinessNameControlTxt0ART1
ReturnHeader/Filer/EIN0273257167
ReturnHeader/Filer/PhoneNum04233146659
ReturnHeader/Filer/USAddress/AddressLine1Txt01204 SUNSET DRIVE
ReturnHeader/Filer/USAddress/CityNm0Signal Mountain
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037377
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431871840
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HRB TAX GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01301 MAIN ST STE 104E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064105
ReturnHeader/PreparerPersonGrp/PhoneNum08004725625
ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bessie Headrick
ReturnHeader/ReturnTs02024-06-27T15:00:20Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WARREN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,105
Liabilities
-
Net assets
$21,105
Revenue
$106,864
Expenses
$122,146
Net income
-$15,282
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.45$1.61$1.24$0.36
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.21$1.07$1.22$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.36$1.48$1.11$0.37
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.51$0.00$1.16$1.11$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.15$0.20$0.05$0.35$0.61$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.25$0.04$0.20$0.56$0.47$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.24$0.26$0.42$0.61$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.15$0.45$1.25$1.40$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.30$0.22$0.68$0.69$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • <$500k nonprofits