Civic Intelligence

Middle School of the Arts Foundation

EIN 31-1660977 • 501(c)3 • West Palm Beach, FL

Profile

THE MISSION OF THE MIDDLE SCHOOL OF THE ARTS FOUNDATION IS TO RAISE tHE FUNDING NEEDED TO PROVDE BAK MIDDLE SCHOOL OF THE ARTS WITH RESOURCES, OPPORTUNITIES, AND EXPERIENCES REQUIRED FOR THE HIGHEST QUALITY ARTS ENRICHED EDUCATION. THE FOUNDATION ACCOMPLISHES ITS PURPOSES BY RAISING FUNDS, WHICH ARE USED TO PROVIDE EQUIPMENT, FACILITIES, SUPPLIES, INSTRUMENTS, AND EDUCATIONAL OPPORTUNITIES THAT THE PALM BEACH COUNTY SCHOOL BOARD DOES NOT PROVIDE.

1725 Echo Lake DriveWest Palm Beach, FL 33407

msoafoundation.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

51st percentile

4.8%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$116,403

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

56th percentile

5.7%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-15%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,373,719

Up $127,036 (+5.7%) from 2024

Liabilities

Down

$0

Down $1,916 (-100%) from 2024

Net Assets

Up

$2,373,719

Up $128,952 (+5.7%) from 2024

Revenue

Down

$390,429

Down $68,369 (-15%) from 2024

Expenses

Up

$371,685

Up $38,497 (+12%) from 2024

Net Income

Down

$18,744

Down $106,866 (-85%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,092,057Liabilities 2011: $0Net Assets 2011: $2,092,0572011Assets 2012: $2,151,504Liabilities 2012: $7,193Net Assets 2012: $2,144,3112012Assets 2013: $2,086,950Liabilities 2013: $2,662Net Assets 2013: $2,084,2882013Assets 2014: $2,084,627Liabilities 2014: $12,273Net Assets 2014: $2,072,3542014Assets 2015: $1,963,986Liabilities 2015: $4,930Net Assets 2015: $1,959,0562015Assets 2016: $1,870,702Liabilities 2016: $3,579Net Assets 2016: $1,867,1232016Assets 2017: $2,012,906Liabilities 2017: $8,049Net Assets 2017: $2,004,8572017Assets 2018: $1,986,316Liabilities 2018: $3,439Net Assets 2018: $1,982,8772018Assets 2019: $1,980,876Liabilities 2019: $3,140Net Assets 2019: $1,977,7362019Assets 2020: $1,867,729Liabilities 2020: $19,833Net Assets 2020: $1,847,8962020Assets 2021: $2,250,597Liabilities 2021: $21,562Net Assets 2021: $2,229,0352021Assets 2022: $1,915,835Liabilities 2022: $3,029Net Assets 2022: $1,912,8062022Assets 2023: $2,061,365Liabilities 2023: $95Net Assets 2023: $2,061,2702023Assets 2024: $2,246,683Liabilities 2024: $1,916Net Assets 2024: $2,244,7672024Assets 2025: $2,373,719Liabilities 2025: $0Net Assets 2025: $2,373,7192025

Highlighted filing

2025

Assets$2,373,719
Liabilities$0
Net Assets$2,373,719

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $372,8852011Expenses 2012: $396,8112012Expenses 2013: $312,5512013Revenue 2014: $237,868Expenses 2014: $331,878Net Income 2014: -$94,0102014Revenue 2015: $526,900Expenses 2015: $355,576Net Income 2015: $171,3242015Revenue 2016: $273,830Expenses 2016: $324,758Net Income 2016: -$50,9282016Revenue 2017: $395,807Expenses 2017: $407,973Net Income 2017: -$12,1662017Revenue 2018: $363,743Expenses 2018: $450,945Net Income 2018: -$87,2022018Revenue 2019: $340,815Expenses 2019: $365,433Net Income 2019: -$24,6182019Revenue 2020: $194,384Expenses 2020: $323,402Net Income 2020: -$129,0182020Revenue 2021: $244,678Expenses 2021: $205,318Net Income 2021: $39,3602021Revenue 2022: $227,061Expenses 2022: $255,559Net Income 2022: -$28,4982022Revenue 2023: $331,379Expenses 2023: $308,762Net Income 2023: $22,6172023Revenue 2024: $458,798Expenses 2024: $333,188Net Income 2024: $125,6102024Revenue 2025: $390,429Expenses 2025: $371,685Net Income 2025: $18,7442025

Highlighted filing

2025

Revenue$390,429
Expenses$371,685
Net Income$18,744

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.39$0.37$0.02
2024Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.24$0.46$0.33$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.33$0.31$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.91$0.23$0.26$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.25$0.02$2.23$0.24$0.21$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.87$0.02$1.85$0.19$0.32$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.34$0.37$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.98$0.36$0.45$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.01$0.01$2.00$0.40$0.41$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.27$0.32$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$0.53$0.36$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.08$0.01$2.07$0.24$0.33$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.00$2.08$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.01$2.14$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.00$2.09$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 18, 2025
Return Version
2024v5.2
Gross Receipts
$724,062
Mission and Program Overview

Mission

THE MISSION OF THE MIDDLE SCHOOL OF THE ARTS FOUNDATION IS TO RAISE tHE FUNDING NEEDED TO PROVDE BAK MIDDLE SCHOOL OF THE ARTS WITH RESOURCES, OPPORTUNITIES, AND EXPERIENCES REQUIRED FOR THE HIGHEST QUALITY ARTS ENRICHED EDUCATION. THE FOUNDATION ACCOMPLISHES ITS PURPOSES BY RAISING FUNDS, WHICH ARE USED TO PROVIDE EQUIPMENT, FACILITIES, SUPPLIES, INSTRUMENTS, AND EDUCATIONAL OPPORTUNITIES THAT THE PALM BEACH COUNTY SCHOOL BOARD DOES NOT PROVIDE.

The mission of the middle school of the arts foundation is to raise the funding needed to provide bak middle school of the arts with the resources, opportunities, and experiences required for the highest quality arts enriched education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,828,418$1,973,086▲ $144,668
Cash and Non-Interest-Bearing Accounts$301,532$305,736▲ $4,204
Savings and Temporary Cash Investments$50,000$50,000→ $0
Pledges and Grants Receivable$42,250$40,000▼ $2,250
Prepaid Expenses and Deferred Charges$24,285$4,897▼ $19,388
Land, Buildings, and Equipment, Net$198$0▼ $198
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,246,683$2,373,719▲ $127,036
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,916--
Total Liabilities$1,916$0▼ $1,916
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,924,876$2,046,347▲ $121,471
Net Assets With Donor Restrictions$319,891$327,372▲ $7,481
Total Net Assets Fund Balance$2,244,767$2,373,719▲ $128,952
Total Liabilities and Net Assets / Fund Balance$2,246,683$2,373,719▲ $127,036

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$4,968$4,968

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$319,891---$319,891
2023$203,382$183,344-$66,835$319,891
2022$165,481$98,231-$60,330$203,382
2021$171,597$4,931-$11,047$165,481
2020$155,908$27,925-$12,236$171,597
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susy Diaz PiescoExecutive DirectorFT$116,403$116,403

Board Members and Trustees

NameTitle
Francine MantyhBoard Chair
Andrew HuberVice Chair
M Krista Barth EsqDirector
Philip HaydenDirector
Sally RozanskiDirector
Gloria Puchon BriggsSecretary
Lesley SheinbergTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$232,355
Program Service Revenue
$0
Investment Income
$117,551
Other Revenue
$40,523
All Other Contributions
$232,355
Change in Net Assets
$18,744

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$16,500Fair Market Value (FMV)
Other Non Cash Contri Table19$6,154Fair Market Value (FMV)
Other Non Cash Contri Table1$4,995Fair Market Value (FMV)
Other Non Cash Contri Table43$4,765Fair Market Value (FMV)
Other Non Cash Contri Table1$2,000Fair Market Value (FMV)
Other Non Cash Contri Table21$1,987Fair Market Value (FMV)
Other Non Cash Contri Table1$1,895Fair Market Value (FMV)
Other Non Cash Contri Table1$1,800Fair Market Value (FMV)
Other Non Cash Contri Table1$31Fair Market Value (FMV)
Total Noncash Contributions89$40,127-

Audited Revenue Reconciliation

Revenue per Audited Statements
$372,809
Revenue Not Reported on Financial Statements
$17,620
Revenue Not Reported on Form 990
$112,810
Total Revenue per Audited Statements
$485,619
Total Revenue per Form 990
$390,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$183,136
Salaries, Compensation, and Employee Benefits$125,200
Total Fundraising Expense$68,704
Other Expenses$63,349
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$183,136--$183,136
Current Officers, Directors, Trustees, and Key Employees$43,078$24,384$48,941$116,403
Fees for Services Accounting-$22,480-$22,480
Fees for Service Investment Mgmnt Fees-$17,620-$17,620
Payroll Taxes$3,255$1,847$3,695$8,797
Advertising--$3,681$3,681
All Other Expenses$705$563$1,580$2,848
Insurance$375-$2,142$2,517
Travel--$1,902$1,902
Other Expenses$487$122$609$1,218
Information Technology$426$106$532$1,064
Office Expenses$189$75$113$377
Depreciation Depletion$40-$160$200
Fees for Services Other$66$100-$166
Total Functional Expenses$233,075$69,906$68,704$371,685

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$371,685
Total Expenses per Audited Statements$356,667
Expenses per Audited Statements$354,065
Expenses Not Reported on Financial Statements$17,620
Expenses Not Reported on Form 990$2,602
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bak Middle School of the ArtsWest Palm Beach, FL-School Funding$147,022
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,125
Fundraising Direct Expenses$2,602
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Theatre Event$15,000$15,000$903$14,097
Vocal Event$9,837$9,837$631$9,206
Total Events$43,125$43,125$2,602$40,523
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Form 990, Part VI, Section B, Line 11B

The Organization has a board of directors that reviews and approves the audited financial statements and 990 before both are finalized and issued.

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

Enforcement of the conflict of interest policy is performed on an annual basis by requiring the board of directors to sign a conflict of interest policy statement.

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

The organization has a compensation process for the Executive Director. The Board approved any executive salary paid to executive director.

Form 990, Part VI, Section C, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Middle School of the Arts Foundation
EIN
31-1660977
Phone
5618823828
Address
1725 ECHO LAKE DRIVE, WEST PALM BEACH, FL 33407

Signing Officer

Name
Lesley Sheinberg
Title
Treasurer
Signed
2025-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Francine Mantyh
Formed
1999
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
1

Preparer

Firm
Divine Blalock Martin & Sellari LLC
Address
580 VILLAGE BLVD SUITE 110, WEST PALM BEACH, FL 33409
Preparer
Dustan Brown CPA
Phone
5616861110
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Foundation evaluates its uncertain tax positions in accordance with FASB ASC 740, Income Taxes, which states that managements determination of the taxable status of an entity, including its status as a tax-exempt entity, is a tax position subject to the standards required for accounting for uncertainty tax in income taxes. Management does not believe that the Foundation has any significant uncertain tax positions that would be material to the financial statements.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special Event Expenses $2602

Part XII, Line 2D: Other expenses and losses per audited F/S

Special event expenses $2602

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt02602
IRS990/FundraisingGrossIncomeAmt043125
IRS990/GainOrLossGrp/OtherAmt08707
IRS990/GainOrLossGrp/SecuritiesAmt044308
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt0233075
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0183136
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0183136
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt08707
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0375339
IRS990/GrossReceiptsAmt0724062
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0532
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0106
IRS990/InformationTechnologyGrp/ProgramServicesAmt0426
IRS990/InformationTechnologyGrp/TotalAmt01064
IRS990/InsuranceGrp/FundraisingAmt02142
IRS990/InsuranceGrp/ProgramServicesAmt0375
IRS990/InsuranceGrp/TotalAmt02517
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt064536
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt064536
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01828418
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01973086
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04968
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0198
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt04968
IRS990/LegalDomicileStateCd0FL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0331031
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF THE MIDDLE SCHOOL OF THE ARTS FOUNDATION IS TO RAISE tHE FUNDING NEEDED TO PROVDE BAK MIDDLE SCHOOL OF THE ARTS WITH RESOURCES, OPPORTUNITIES, AND EXPERIENCES REQUIRED FOR THE HIGHEST QUALITY ARTS ENRICHED EDUCATION. THE FOUNDATION ACCOMPLISHES ITS PURPOSES BY RAISING FUNDS, WHICH ARE USED TO PROVIDE EQUIPMENT, FACILITIES, SUPPLIES, INSTRUMENTS, AND EDUCATIONAL OPPORTUNITIES THAT THE PALM BEACH COUNTY SCHOOL BOARD DOES NOT PROVIDE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02244767
IRS990/NetAssetsOrFundBalancesEOYAmt02373719
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt053015
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt053015
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt040523
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0110208
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01924876
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02046347
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt040127
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0113
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt075
IRS990/OfficeExpensesGrp/ProgramServicesAmt0189
IRS990/OfficeExpensesGrp/TotalAmt0377
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0GIFTS INKIND EXPENSE
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3RENT
IRS990/OtherExpensesGrp/FundraisingAmt04013
IRS990/OtherExpensesGrp/FundraisingAmt11336
IRS990/OtherExpensesGrp/FundraisingAmt2609
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0908
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11701
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2122
IRS990/OtherExpensesGrp/ProgramServicesAmt01318
IRS990/OtherExpensesGrp/ProgramServicesAmt1487
IRS990/OtherExpensesGrp/TotalAmt04013
IRS990/OtherExpensesGrp/TotalAmt13562
IRS990/OtherExpensesGrp/TotalAmt21701
IRS990/OtherExpensesGrp/TotalAmt31218
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03695
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01847
IRS990/PayrollTaxesGrp/ProgramServicesAmt03255
IRS990/PayrollTaxesGrp/TotalAmt08797
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt042250
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt040000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024285
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04897
IRS990/PrincipalOfficerNm0FRANCINE MANTYH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0273352
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0171587
IRS990/PYInvestmentIncomeAmt0180131
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt052668
IRS990/PYOtherRevenueAmt05315
IRS990/PYRevenuesLessExpensesAmt0125610
IRS990/PYSalariesCompEmpBnftPaidAmt0108933
IRS990/PYTotalExpensesAmt0333188
IRS990/PYTotalRevenueAmt0458798
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt018744
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050000
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE EXECUTIVE DIRECTOR WHO IS PART OF THE SUPPORTED ORGANIZATION HAS MINORITY CONTROL OVER THE BOARD. THE DIRECTOR REPRESENTS THE SUPPORTED ORGANIZATION AT THE BOARD MEETINGS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section C, Line 1: Control Or Management Of Supported Orgs.
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0false
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0596000783
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0BAK MIDDLE SCHOOL OF THE ARTS
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0319891
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0319891
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0203382
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0183344
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0319891
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt066835
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0165481
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt098231
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0203382
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt060330
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0171597
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt04931
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0165481
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt011047
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0155908
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt027925
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0171597
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt012236
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt02602
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt017620
IRS990ScheduleD/ExpensesSubtotalAmt0354065
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt017620
IRS990ScheduleD/InvestmentExpensesNotIncldAmt017620
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0110208
IRS990ScheduleD/OtherExpensesIncludedAmt02602
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04968
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04968
IRS990ScheduleD/OtherRevenueAmt02602
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt0112810
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt017620
IRS990ScheduleD/RevenueSubtotalAmt0372809
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Foundation evaluates its uncertain tax positions in accordance with FASB ASC 740, Income Taxes, which states that managements determination of the taxable status of an entity, including its status as a tax-exempt entity, is a tax position subject to the standards required for accounting for uncertainty tax in income taxes. Management does not believe that the Foundation has any significant uncertain tax positions that would be material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Special Event Expenses $2602
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENT EXPENSES $2602
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt0371685
IRS990ScheduleD/TotalRevenuePerForm990Amt0390429

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