Civic Intelligence

Groundworks Dance Theater

990 • Fiscal year 2017 • EIN 34-1856594

May 01, 2016 to Apr 30, 2017 • Filed on Oct 20, 2017

PO Box 18191Cleveland Heights, OH 44118

(216) 751-0088

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.21x

Higher debt load relative to assets than 72% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.07x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

22nd percentile

-8.6%

Higher net margin than 22% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

67th percentile

$53,206

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

6th percentile

-30%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

26th percentile

-7.6%

Faster revenue growth than 26% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$213,620

Down $89,840 (-30%) from 2016

Net Assets

Down

$169,469

Down $51,611 (-23%) from 2016

Liabilities

Down

$44,151

Down $38,229 (-46%) from 2016

Revenue

Down

$597,350

Down $49,380 (-7.6%) from 2016

Expenses

Up

$648,961

Up $85,291 (+15%) from 2016

Net Income

Down

-$51,611

Down $134,671 (-162%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $191,435Liabilities 2011: $30,212Net Assets 2011: $161,2232011Assets 2012: $226,817Liabilities 2012: $46,810Net Assets 2012: $180,0072012Assets 2013: $180,443Liabilities 2013: $45,959Net Assets 2013: $134,4842013Assets 2014: $206,967Liabilities 2014: $76,255Net Assets 2014: $130,7122014Assets 2015: $224,837Liabilities 2015: $86,817Net Assets 2015: $138,0202015Assets 2016: $303,460Liabilities 2016: $82,380Net Assets 2016: $221,0802016Assets 2017: $213,620Liabilities 2017: $44,151Net Assets 2017: $169,4692017Assets 2018: $286,162Liabilities 2018: $73,344Net Assets 2018: $212,8182018Assets 2019: $211,334Liabilities 2019: $74,866Net Assets 2019: $136,4682019Assets 2020: $100,880Liabilities 2020: $38,035Net Assets 2020: $62,8452020Assets 2021: $531,749Liabilities 2021: $79,978Net Assets 2021: $451,7712021Assets 2022: $509,904Liabilities 2022: $14,576Net Assets 2022: $495,3282022Assets 2023: $273,719Liabilities 2023: $25,558Net Assets 2023: $248,1612023Assets 2024: $210,387Liabilities 2024: $15,096Net Assets 2024: $195,2912024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2017

Assets$213,620
Liabilities$44,151
Net Assets$169,469

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $391,4142011Expenses 2012: $443,8942012Expenses 2013: $520,5102013Revenue 2014: $509,575Expenses 2014: $513,347Net Income 2014: -$3,7722014Revenue 2015: $617,209Expenses 2015: $609,901Net Income 2015: $7,3082015Revenue 2016: $646,730Expenses 2016: $563,670Net Income 2016: $83,0602016Revenue 2017: $597,350Expenses 2017: $648,961Net Income 2017: -$51,6112017Revenue 2018: $640,816Expenses 2018: $608,067Net Income 2018: $32,7492018Revenue 2019: $544,368Expenses 2019: $620,718Net Income 2019: -$76,3502019Revenue 2020: $459,559Expenses 2020: $533,182Net Income 2020: -$73,6232020Revenue 2021: $806,925Expenses 2021: $482,143Net Income 2021: $324,7822021Revenue 2022: $699,752Expenses 2022: $656,195Net Income 2022: $43,5572022Revenue 2023: $491,851Expenses 2023: $739,018Net Income 2023: -$247,1672023Revenue 2024: $654,282Expenses 2024: $707,152Net Income 2024: -$52,8702024Revenue 2025: $109,659Expenses 2025: $283,041Net Income 2025: -$173,3822025

Highlighted filing

2017

Revenue$597,350
Expenses$648,961
Net Income-$51,611
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Oct 20, 2017
Return Version
2016v3.0
Gross Receipts
$674,595
Mission and Program Overview

Mission

To promote public awareness of dance theater through the development and presentation of new choreography that encourages collaboration with other art disciplines & stretches the parameters of how and where dance is presented

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$43,806$80,582▲ $36,776
Pledges and Grants Receivable$136,094$53,758▼ $82,336
Accounts Receivable$29,900$42,396▲ $12,496
Savings and Temporary Cash Investments$79,480$28,005▼ $51,475
Prepaid Expenses and Deferred Charges$10,355$4,706▼ $5,649
Land, Buildings, and Equipment, Net$3,075$3,423▲ $348
Total Assets$303,460$213,620▼ $89,840
Other Assets Total$750$750→ $0
Liabilities
Accounts Payable and Accrued Expenses$67,297$32,003▼ $35,294
Deferred Revenue$12,000$12,000→ $0
Other Liabilities$3,083$148▼ $2,935
Total Liabilities$82,380$44,151▼ $38,229
Net Assets / Fund Balance
Temporarily Rstr Net Assets$170,112$180,714▲ $10,602
Unrestricted Net Assets$50,968$-11,245▼ $62,213
Total Net Assets Fund Balance$221,080$169,469▼ $51,611
Total Liabilities and Net Assets / Fund Balance$303,460$213,620▼ $89,840

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,423$43,339$46,762
Other Land Buildings-$3,030$3,030
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Denise San Antonio ZemanArtistic DirectorFT$53,206$53,206
-General ManaFT$49,586$49,586
Revenue and Support

Revenue Composition

Contributions and Grants
$493,349
Program Service Revenue
$102,451
Investment Income
$25
Other Revenue
$1,525
All Other Contributions
$296,905
Change in Net Assets
$-51,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$349,049
Other Expenses$299,912
Total Fundraising Expense$32,045
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,309$16,373$26,175$207,857
Current Officers, Directors, Trustees, and Key Employees$53,206$49,586-$102,792
Fees for Services Other$37,756--$37,756
Occupancy$23,512$9,858-$33,370
Office Expenses$20,373$9,100$288$29,761
Payroll Taxes$13,243$6,075$2,410$21,728
Travel$19,946--$19,946
Other Employee Benefits$14,999-$1,673$16,672
Advertising$15,845$564-$16,409
Interest-$6,028-$6,028
Fees for Services Accounting-$5,673-$5,673
Insurance$2,293$1,306$259$3,858
Information Technology-$2,724-$2,724
Depreciation Depletion$721$206$81$1,008
Other Expenses$59,445$739$1,159$739
Conferences and Meetings-$110-$110
Total Functional Expenses$508,548$108,368$32,045$648,961
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,770
Fundraising Direct Expenses$77,245
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Benefit$188,730$78,770$19,081$59,689
Total Events$188,730$78,770$77,245$1,525
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$148
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 11B

The federal form 990 was reveiewed by the treasurer of the board, who is a cpa (inactive) and the executive director. The federal form 990 was also provided to each director along with a copy of the independent cpa's review report before it was filed.

Form 990, Page 6, Part VI, Line 12C

All board members and employees are required annually to read and sign the conflict of interest policy and inform management if any conflicts exist.

Form 990, Page 6, Part VI, Line 15A

The executive artistic director's salaries is set by the board and reviewed annually.

Form 990, Page 6, Part VI, Line 15B

All salaried positions are reviewed annually by the executive artistic director in direct communication with the board president. These are agreed to and discussed with the board. Hourly compensation, and fees for service for contracted assistance, are negotiated by the executive artistic director on a case by case basis.

Form 990, Page 6, Part VI, Line 19

Consistent with the requirements of section 6104 (d) of the internal revenue code and the regulations thereunder, copies of the organizations federal form 990 and governing documents shall be made available upon request, in a timely maner, and subject to the charges permitted by law to any individual who requrest it.

Filing and Contact Details

Filer

Filer Name
Groundworks Dancetheater
EIN
34-1856594
Phone
2167510088
Address
PO BOX 18191, CLEVELAND HEIGHTS, OH 44118

Signing Officer

Name
Beth B Rutkowski
Title
General Manager
Phone
2167510088
Signed
2017-10-20
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
17
Employees
11
Volunteers
30

Preparer

Firm
Koester Disalvo and Fried
Address
5587 TURNEY ROAD, GARFIELD HTS, OH 44125
Preparer
Kc Koester
Phone
2164757844
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote public awareness of dance theater through the development and presentation of new choreography that encourages collaboration with other art disciplines & stretches the parameters of how and where dance is presented

Form 990, Page 1, Part I, Line 6

During performances, volunteers help with the sale of tickets at the box office, hand out programs and serve as ushers, and check people into the correct section and assist them in finding the correct seat. Volunteers also help with the benefit, attending committee meetings, greeting and registering benefit attendees and providing assistance as needed.

Financial Statement Notes

Schedule D, Page 3, Part X

Groundworks dancetheater complies with fasb asc 740-accounting for uncertainty in income taxes. Fasb asc 740 details how companies should recognize, measure, present and disclose uncertain tax positions that have been or are expected to be taken. As such, the financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities full knowledge of the position and all relevant facts, if they existed. Management believes that there are no uncertain tax positions. The organization's tax years that remain subject to examination by the internal revenue service are fiscal years ended april 30, 2014 and forward .

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IRS990/OtherExpensesGrp/Desc3ENTERTAINMENT & MEALS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2869
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IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY ACTIVITIES/INVOLVEMENT PRE-SHOW INTERACTIVE MOVEMENT WORKSHOP FOR AUDIENCE OF ARTS IN AUGUST SHOW 2 SPECIAL SHOWINGS OF NEW WORK BY GUEST CHOREOGRAPHER FOR 35 INVITED GUESTS AND CSU STUDENTS NEW WORK SHOWCASE FEATURING WORK-IN-PROGRESS PIECES BY GW DANCERS MASTER CLASS AT CSU WITH GUEST CHOREOGRAPHER WITH 18 STUDENTS AND DANCERS 9TH ANNUAL BENEFIT GALA WITH 450 IN ATTENDANCE ACTION/REACTION AT JUDSON PARK WITH 30 SENIORS PARTICIPATING IN A 4-PART AN INTERACTIVE PROGRAM DESIGNED AROUND THE CREATIVE PROCESS
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.10$2.83$1.73
2024Detailed filing. Detailed filing data is available for this year.$2.10$0.15$1.95$6.54$7.07$0.53
2023Detailed filing. Detailed filing data is available for this year.$2.74$0.26$2.48$4.92$7.39$2.47
2022Detailed filing. Detailed filing data is available for this year.$5.10$0.15$4.95$7.00$6.56$0.44
2021Detailed filing. Detailed filing data is available for this year.$5.32$0.80$4.52$8.07$4.82$3.25
2020Detailed filing. Detailed filing data is available for this year.$1.01$0.38$0.63$4.60$5.33$0.74
2019Detailed filing. Detailed filing data is available for this year.$2.11$0.75$1.36$5.44$6.21$0.76
2018Detailed filing. Detailed filing data is available for this year.$2.86$0.73$2.13$6.41$6.08$0.33
2017Detailed filing. Detailed filing data is available for this year.$2.14$0.44$1.69$5.97$6.49$0.52
2016Detailed filing. Detailed filing data is available for this year.$3.03$0.82$2.21$6.47$5.64$0.83
2015Detailed filing. Detailed filing data is available for this year.$2.25$0.87$1.38$6.17$6.10$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.07$0.76$1.31$5.10$5.13$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.46$1.34$5.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.47$1.80$4.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.30$1.61$3.91