Civic Intelligence

A Reason to Survive

990 • Fiscal year 2024 • EIN 33-0963135

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 15, 2024

200 East 12th StNational City, CA 91950

(619) 297-2787

Siviq Scores

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

Liabilities / Assets

71st percentile

0.23x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

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

Net Margin

26th percentile

-6.8%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

70th percentile

$109,557

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

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

Asset Growth

10th percentile

-15%

Faster asset growth than 10% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

38%

Faster revenue growth than 78% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$474,800

Down $85,370 (-15%) from 2023

Net Assets

Down

$364,220

Down $142,961 (-28%) from 2023

Liabilities

Up

$110,580

Up $57,591 (+109%) from 2023

Revenue

Up

$1,654,421

Up $458,694 (+38%) from 2023

Expenses

Up

$1,767,071

Up $707,685 (+67%) from 2023

Net Income

Down

-$112,650

Down $248,991 (-183%) from 2023

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $409,839Liabilities 2013: $83,404Net Assets 2013: $326,4352013Assets 2014: $527,014Liabilities 2014: $178,122Net Assets 2014: $348,8922014Assets 2015: $729,966Liabilities 2015: $213,704Net Assets 2015: $516,2622015Assets 2016: $590,904Liabilities 2016: $207,327Net Assets 2016: $383,5772016Assets 2023: $560,170Liabilities 2023: $52,989Net Assets 2023: $507,1812023Assets 2024: $474,800Liabilities 2024: $110,580Net Assets 2024: $364,2202024Assets 2025: $648,777Liabilities 2025: $217,959Net Assets 2025: $430,8182025

Highlighted filing

2024

Assets$474,800
Liabilities$110,580
Net Assets$364,220

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2013: $773,9582013Revenue 2014: $888,098Expenses 2014: $894,682Net Income 2014: -$6,5842014Revenue 2015: $1,230,307Expenses 2015: $1,056,356Net Income 2015: $173,9512015Revenue 2016: $1,271,288Expenses 2016: $1,406,532Net Income 2016: -$135,2442016Revenue 2023: $1,195,727Expenses 2023: $1,059,386Net Income 2023: $136,3412023Revenue 2024: $1,654,421Expenses 2024: $1,767,071Net Income 2024: -$112,6502024Revenue 2025: $1,800,258Expenses 2025: $1,752,775Net Income 2025: $47,4832025

Highlighted filing

2024

Revenue$1,654,421
Expenses$1,767,071
Net Income-$112,650
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$1,654,421
Mission and Program Overview

Mission

A reason to survive is dedicated to providing, supporting and advocating for creative arts programs that heal, inspire, and empower youth facing adversity.

ARTS lifts young people in the South County region of San Diego to become confident, compassionate, and courageous community builders through the transformative power of creativity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$196,375$203,760▲ $7,385
Cash and Non-Interest-Bearing Accounts$242,320$127,554▼ $114,766
Accounts Receivable$41,127$114,641▲ $73,514
Land, Buildings, and Equipment, Net$50,000$26,000▼ $24,000
Prepaid Expenses and Deferred Charges-$2,845-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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$529,822$474,800▼ $55,022
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$52,952$104,380▲ $51,428
Deferred Revenue-$6,200-
Total Liabilities$52,952$110,580▲ $57,628
Net Assets / Fund Balance
Net Assets With Donor Restrictions$196,375$195,220▼ $1,155
Net Assets Without Donor Restrictions$280,495$169,000▼ $111,495
Total Net Assets Fund Balance$476,870$364,220▼ $112,650
Total Liabilities and Net Assets / Fund Balance$529,822$474,800▼ $55,022

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$26,000$103,657$129,657
Equipment-$78,540$78,540
Other Land Buildings-$45,931$45,931

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$196,375-▲ $16,645-$203,761
2022$191,839$50▲ $13,364$2$196,375
2021$207,102-▼ $6,901-$191,839
2020$167,048$188▲ $47,659-$207,102
2019$172,820-▲ $2,320-$167,048
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James HallidayFormer EDFT$109,557$109,557

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$854,904
Program Service Revenue
$774,213
Investment Income
$16,650
Other Revenue
$8,654
All Other Contributions
$771,594
Change in Net Assets
$-112,650

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 Amount
Real Estate Commercial1$125,000
Total Noncash Contributions1$125,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,269,597
Other Expenses$497,474
Total Fundraising Expense$266,421
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$665,001$241,321$200,612$1,106,934
Occupancy$90,768$61,695$23,217$175,680
Payroll Taxes$64,906$21,238$16,940$103,084
Other Employee Benefits$35,970$12,897$10,712$59,579
Office Expenses$298$35,621$6,884$42,803
Fees for Services Other$26,510$14,308-$40,818
Information Technology-$31,271$1,006$32,277
Fees for Services Accounting-$29,263-$29,263
Depreciation Depletion-$24,000-$24,000
Insurance-$22,271-$22,271
Conferences and Meetings$362$10,662$2,298$13,322
Travel$2,775$4,529$49$7,353
Advertising-$300$2,297$2,597
Fees for Services Legal-$1,623-$1,623
Other Expenses$91,621$638$2,406$638
Interest-$144-$144
Total Functional Expenses$978,211$522,439$266,421$1,767,071
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
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
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
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

A copy of the form 990 was provided to the officers and directors for review and comment prior to filing.

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

Upon engagement, election, or hiring, directors, officers, and key employees are informed about the organization's conflict of interest policy and their requirement to disclose in writing any potential or actual conflicts of interest on an annual basis.

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

The board (an independent body) prepared an annual review for the Executive Director and compensation changes based upon comparisons within the San Diego nonprofit arena.

Form 990, Part VI, Section C, Line 19

The organization's form 990 returns are accessible to the public through the california attorney general charities registry. The organization can also make such documents available upon request.

Filing and Contact Details

Filer

Filer Name
A Reason To Survive
EIN
33-0963135
Phone
6192972787
Address
200 East 12th St, National City, CA 91950

Signing Officer

Name
Lucy Eagleson
Title
Executive Director
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Reise
Formed
2000
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
49
Volunteers
22

Preparer

Firm
Get Better Books
Address
14781 Pomerado Rd 425, Poway, CA 92064
Preparer
Laura Vetterman
Phone
6192880055
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

ARTS Endowment fund's intended use is to further the ARTS mission to lift young people in the South County Region of San Diego to become confident, compassionate, and courageous community builders through the transformative power of creativity.

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IRS990/OccupancyGrp/TotalAmt0175680
IRS990/OfficeExpensesGrp/FundraisingAmt06884
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt035621
IRS990/OfficeExpensesGrp/ProgramServicesAmt0298
IRS990/OfficeExpensesGrp/TotalAmt042803
IRS990/OfficerMailingAddressInd0false
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt010712
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012897
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt035970
IRS990/OtherEmployeeBenefitsGrp/TotalAmt059579
IRS990/OtherExpensesGrp/Desc0Program Expenses
IRS990/OtherExpensesGrp/Desc1Personnel Expenses
IRS990/OtherExpensesGrp/Desc2Development Expenses
IRS990/OtherExpensesGrp/Desc3Taxes and Fees
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010658
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1638
IRS990/OtherExpensesGrp/ProgramServicesAmt091621
IRS990/OtherExpensesGrp/TotalAmt091621
IRS990/OtherExpensesGrp/TotalAmt110658
IRS990/OtherExpensesGrp/TotalAmt22406
IRS990/OtherExpensesGrp/TotalAmt3638
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0200612
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0241321
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0665001
IRS990/OtherSalariesAndWagesGrp/TotalAmt01106934
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt016940
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021238
IRS990/PayrollTaxesGrp/ProgramServicesAmt064906
IRS990/PayrollTaxesGrp/TotalAmt0103084
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02845
IRS990/PrincipalOfficerNm0Tom Reise
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624110
IRS990/ProgramServiceRevenueGrp/Desc0Program Service Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0774213
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0750619
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt014474
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0395224
IRS990/PYProgramServiceRevenueAmt0405786
IRS990/PYRevenuesLessExpensesAmt0111192
IRS990/PYSalariesCompEmpBnftPaidAmt0664463
IRS990/PYTotalExpensesAmt01059687
IRS990/PYTotalRevenueAmt01170879
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-112650
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt08654
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0774213
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0729904
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0625619
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0582649
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0540148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0409004
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0125000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0125000
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016650
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014474
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt054528
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0-5809
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt073584
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01622251
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY170Pct00.99620
IRS990ScheduleA/PublicSupportTotal170Amt02675083
IRS990ScheduleA/SubstantialContributorsTotAmt0837241
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0750619
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0707649
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0665148
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0534004
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03512324
IRS990ScheduleA/TotalSupportAmt03585908
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0978
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0196375
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0203761
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt08281
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt016645
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0936
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0191839
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt050
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0196375
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt07940
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013364
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt02
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0888
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0207102
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0191839
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt07474
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-6901
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0822
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0188
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt06971
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt047659
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0167048
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt07278
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02320

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