Civic Intelligence

The Community Partnership for Arts

990 • Fiscal year 2014 • EIN 34-1936190

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 31, 2015

Tower Press 1900 Superior AveRoom/Suite 13044114

(216) 575-0331

Siviq Scores

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

Liabilities / Assets

48th percentile

0.09x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

63rd percentile

0.21x

Higher debt load relative to revenue than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

3rd percentile

-92%

Higher net margin than 3% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

92nd percentile

$242,369

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 27.1% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

4th percentile

-27%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$2,021,692

Down $752,063 (-27%) from 2013

Net Assets

Down

$1,830,674

Down $764,121 (-29%) from 2013

Liabilities

Up

$191,018

Up $12,058 (+6.7%) from 2013

Revenue

$893,489

No earlier filing loaded for comparison.

Expenses

Up

$1,716,894

Up $11,231 (+0.7%) from 2013

Net Income

-$823,405

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,326,063Liabilities 2010: $269,472Net Assets 2010: $1,056,5912010Assets 2011: $1,958,217Liabilities 2011: $118,739Net Assets 2011: $1,839,4782011Assets 2012: $1,521,333Liabilities 2012: $100,604Net Assets 2012: $1,420,7292012Assets 2013: $2,773,755Liabilities 2013: $178,960Net Assets 2013: $2,594,7952013Assets 2014: $2,021,692Liabilities 2014: $191,018Net Assets 2014: $1,830,6742014Assets 2015: $2,409,600Liabilities 2015: $41,247Net Assets 2015: $2,368,3532015Assets 2016: $2,244,296Liabilities 2016: $73,976Net Assets 2016: $2,170,3202016Assets 2017: $1,853,536Liabilities 2017: $45,906Net Assets 2017: $1,807,6302017Assets 2019: $1,459,919Liabilities 2019: $59,973Net Assets 2019: $1,399,9462019Assets 2020: $1,491,137Liabilities 2020: $139,078Net Assets 2020: $1,352,0592020Assets 2021: $1,992,382Liabilities 2021: $103,437Net Assets 2021: $1,888,9452021Assets 2022: $1,686,811Liabilities 2022: $31,440Net Assets 2022: $1,655,3712022Assets 2023: $2,038,684Liabilities 2023: $40,242Net Assets 2023: $1,998,4422023Assets 2024: $1,745,267Liabilities 2024: $40,386Net Assets 2024: $1,704,8812024

Highlighted filing

2014

Assets$2,021,692
Liabilities$191,018
Net Assets$1,830,674

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,299,9642010Expenses 2011: $1,450,2512011Expenses 2012: $1,562,4972012Expenses 2013: $1,705,6632013Revenue 2014: $893,489Expenses 2014: $1,716,894Net Income 2014: -$823,4052014Revenue 2015: $1,683,012Expenses 2015: $1,121,542Net Income 2015: $561,4702015Revenue 2016: $1,198,232Expenses 2016: $1,374,520Net Income 2016: -$176,2882016Revenue 2017: $738,574Expenses 2017: $1,160,326Net Income 2017: -$421,7522017Revenue 2019: $482,728Expenses 2019: $760,936Net Income 2019: -$278,2082019Revenue 2020: $886,973Expenses 2020: $945,373Net Income 2020: -$58,4002020Revenue 2021: $2,915,552Expenses 2021: $2,493,815Net Income 2021: $421,7372021Revenue 2022: $844,284Expenses 2022: $995,123Net Income 2022: -$150,8392022Revenue 2023: $3,300,637Expenses 2023: $3,000,578Net Income 2023: $300,0592023Revenue 2024: $1,140,010Expenses 2024: $1,522,760Net Income 2024: -$382,7502024

Highlighted filing

2014

Revenue$893,489
Expenses$1,716,894
Net Income-$823,405
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 31, 2015
Return Version
2013v4.0
Gross Receipts
$893,489
Mission and Program Overview

Mission

To strengthen, unify and connect greater cleveland's arts and culture sector.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$663,552$638,091▼ $25,461
Investments in Publicly Traded Securities$445,011$569,965▲ $124,954
Savings and Temporary Cash Investments$485,027$445,615▼ $39,412
Pledges and Grants Receivable$1,080,551$309,090▼ $771,461
Prepaid Expenses and Deferred Charges$21,734$19,535▼ $2,199
Accounts Receivable$10,700$11,548▲ $848
Total Assets$2,773,755$2,021,692▼ $752,063
Other Assets Total$67,180$27,848▼ $39,332
Liabilities
Grants Payable$106,170$129,440▲ $23,270
Accounts Payable and Accrued Expenses$50,952$33,782▼ $17,170
Deferred Revenue$21,838$27,796▲ $5,958
Total Liabilities$178,960$191,018▲ $12,058
Net Assets / Fund Balance
Unrestricted Net Assets$1,208,612$1,288,720▲ $80,108
Temporarily Rstr Net Assets$1,386,183$541,954▼ $844,229
Total Net Assets Fund Balance$2,594,795$1,830,674▼ $764,121
Total Liabilities and Net Assets / Fund Balance$2,773,755$2,021,692▼ $752,063

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$24,365$24,365

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$445,011$50,000▲ $74,954-$569,965
2012$415,000-▲ $30,011-$445,011
2011$350,000$65,000--$415,000
2010$350,000---$350,000
2009$350,000---$350,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas SchorglPresident anFT$201,176$41,193$242,369
Thomas SchorglPresident and CEO-$181,176$61,193$242,369
Megan Van VoorhisCOOFT$97,750$9,547$107,297

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Elliot Marketing GroupMkt Database-$135,593
Revenue and Support

Revenue Composition

Contributions and Grants
$724,016
Program Service Revenue
$152,702
Investment Income
$16,771
Other Revenue
$0
All Other Contributions
$595,120
Change in Net Assets
$-823,405

Audited Revenue Reconciliation

Revenue per Audited Statements
$893,489
Revenue Not Reported on Form 990
$59,284
Total Revenue per Audited Statements
$952,773
Total Revenue per Form 990
$893,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$754,998
Other Expenses$555,281
Grants and Similar Amounts Paid$406,615
Total Fundraising Expense$21,853
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$406,615--$406,615
Other Salaries and Wages$238,395$74,070$8,605$321,070
Current Officers, Directors, Trustees, and Key Employees$216,439$67,249$7,812$291,500
Pension Plan Contributions$38,476$11,955$1,389$51,820
Other Employee Benefits$36,387$11,306$1,313$49,006
Office Expenses$36,732$7,525$295$44,552
Payroll Taxes$30,889$9,598$1,115$41,602
Depreciation Depletion$39,332--$39,332
Advertising$32,191--$32,191
Fees for Services Other$29,195$2,290-$31,485
Occupancy$21,423$6,656$773$28,852
Fees for Services Accounting-$20,104-$20,104
All Other Expenses$15,249$3,830$211$19,290
Travel$10,415$112$31$10,558
Other Expenses$8,750$2,661$309$8,750
Fees for Services Legal$4,306$4,124-$8,430
Fees for Service Investment Mgmnt Fees-$4,776-$4,776
Insurance$1,701$1,700-$3,401
Total Functional Expenses$1,460,013$235,028$21,853$1,716,894

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,716,894
Total Expenses per Audited Statements$1,716,894
Total Expenses per Form 990$1,716,894
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Prior to filing with the irs, the form 990 (as completed by the organization's certified public accountant) is presented to the chief operating officer and president & chief executive officer for review and approval. The form 990 is then distributed to the full board of trustees electronically for review. The trustees are provided with at least five business days to review the form, with any comments and questions addressed as needed. A board officer then authorizes the final filing of the 990 by signing form 8879-eo and the 990 is electronically submitted to the irs.

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

Officers, directors and key employees are required to sign a statement acknowledging compliance with the organization's conflict of interest policy. This statement is required to be re-executed on an annual basis.

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

The board chair annually appoints a compensation and benefits committee to determine the executive salary within guidelines determined by a review of comparable arts-related organizations. The board has adopted the irs-written "rebuttable presumption" checklist contemporaneous with the officer review.

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

Compensation review process is performed by the top official, who uses comparable compensation data for similarly qualified persons. The documentation is performed contemporaneously and the key employees' compensation is a component of the budget, which is reviewed and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, form 990 conflict of interest policy and financial statements are made available to the public upon request. The form 990 can also be found on several publically-accessible websites.

Filing and Contact Details

Filer

EIN
34-1936190
Phone
2165750331

Signing Officer

Name
Thomas V Chema
Title
Chair
Phone
2165750331
Signed
2015-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas B Schorgl
Formed
2000
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
15
Employees
9
Volunteers
27

Preparer

Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Fiscal year 2013-2014 (july 1, 2013 - june 30, 2014) cpac works to prove and promote our cultural assets' extraordinary contributions to the region and to assist community leadership in leveraging the economic, educational and quality of life benefits provided by the arts and culture sector. We help arts and culture prosper by building individual and organizational capacity, conducting research and fostering strong arts and culture public policy. In late december 2012, cpac completed a 2013-2016 strategic plan with implementation commencing january 1, 2013. During 2013-2014 cpac achieved the following: capacity building the artist as an entreprenuer institute (aei) - a business skills training course for individual artists. A newly devised aei curriculum was developed by cpac and implemented by the akron area arts alliance and the broward county cultural division of broward county, florida. Cpac is exploring models for housing this program in an online format to improve accessibility. Artists in residence - this two-year program focused on artist homeownership and community development was brought to a close on december 31, 2013. An artist in residence handbook was created to document the program and learnings from its development, implementation and evaluation. Collaborative marketing database - a shared database of arts and cultural buying activity contributed by member organizations for the purposes of increasing attendance at, and revenue from, arts and cultural activities. Eight organizations participated in the program. Creative compass - cpac continues to update its online resource center that provides local artists with information on space, employment, funding, insurance, business development and artistic development. During the year, 19,789 individuals visited the site and there were 139,358 pageviews. Of those visiting the site, 52% were new and 48% had previously visited. Creative workforce fellowship- a one-year fellowship that provides local artists with financial, research and professional development resources. Cpac published guidelines and an application for the 2014 cycle of the program; presented five informational workshops; received 237 applications; and formed and conducted a two-tier panel review process comprised of 11 professionals who ultimately recommended 20 fellows and 2 alternates from the field of applicants. Cpac provided guidance and counsel to the twenty 2013 fellows as well. Arts and cultural roundtable - periodic meetings of representatives from the arts and culture community to discuss issues of common cause. Cpac hosted five roundtables during the fiscal year featuring, springboard for the arts, congresswoman marcy kaptur, david gilbert, executive director, positively cleveland, linda noekler, senior vice president for planning and organizational resources, benjamin rose institute and robert morrison, president, quadrant arts education research. Advocacy training- cpac developed and implemented four advocacy training sessions with topics that included, rules for 501(c)3 organizations, meeting public officials, establishing advocacy infrastructures and communication strategies. Technical assistance consultancies- individualized counseling sessions that provide focused advice, pertinent research and community contacts to individuals and organizations regarding their arts and culture initiatives and business. Examples would include counsel on marketing, research and strategic planning. Cpac staff provided a total of 375 hours of technical assistance throughout the year. Public policy arts and culture sector advocacy- development and delivery of messages that support investment in sound arts and culture sector public policy initiatives. Public sector consultation - specific arts and culture sector policy research, advice and services to public officials and administrators at the municipal, county and state levels. Research sector research - research that describes the arts and culture sector a

Financial Statement Notes

Schedule D, Page 3, Part X

The organization's policy is to record a liability for any tax position taken that is beneficial to the organization, including penalties and interest, when it is more likely than not the position taken will be overturned by a taxing authority upon examination. Management believes there are no such positions as of june 30, 2014 and, accordingly, no liability has been accrued. Generally, the irs may examine a tax return for three years from the date it is filed. At june 30, 2014, tax years ended june 30, 2013, 2012 and 2011 remain open for possible examination by the irs.

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IRS990/Desc0SEE SCHEDULE O FISCAL YEAR 2013-2014 (JULY 1, 2013 - JUNE 30, 2014) CPAC WORKS TO PROVE AND PROMOTE OUR CULTURAL ASSETS' EXTRAORDINARY CONTRIBUTIONS TO THE REGION AND TO ASSIST COMMUNITY LEADERSHIP IN LEVERAGING THE ECONOMIC, EDUCATIONAL AND QUALITY OF LIFE BENEFITS PROVIDED BY THE ARTS AND CULTURE SECTOR. WE HELP ARTS AND CULTURE PROSPER BY BUILDING INDIVIDUAL AND ORGANIZATIONAL CAPACITY, CONDUCTING RESEARCH AND FOSTERING STRONG ARTS AND CULTURE PUBLIC POLICY. IN LATE DECEMBER 2012, CPAC COMPLETED A 2013-2016 STRATEGIC PLAN WITH IMPLEMENTATION COMMENCING JANUARY 1, 2013. DURING 2013-2014 CPAC ACHIEVED THE FOLLOWING: CAPACITY BUILDING THE ARTIST AS AN ENTREPRENUER INSTITUTE (AEI) - A BUSINESS SKILLS TRAINING COURSE FOR INDIVIDUAL ARTISTS. A NEWLY DEVISED AEI CURRICULUM WAS DEVELOPED BY CPAC AND IMPLEMENTED BY THE AKRON AREA ARTS ALLIANCE AND THE BROWARD COUNTY CULTURAL DIVISION OF BROWARD COUNTY, FLORIDA. CPAC IS EXPLORING MODELS FOR HOUSING THIS PROGRAM IN AN ONLINE FORMAT TO IMPROVE ACCESSIBILITY. ARTISTS IN RESIDENCE - THIS TWO-YEAR PROGRAM FOCUSED ON ARTIST HOMEOWNERSHIP AND COMMUNITY DEVELOPMENT WAS BROUGHT TO A CLOSE ON DECEMBER 31, 2013. AN ARTIST IN RESIDENCE HANDBOOK WAS CREATED TO DOCUMENT THE PROGRAM AND LEARNINGS FROM ITS DEVELOPMENT, IMPLEMENTATION AND EVALUATION. COLLABORATIVE MARKETING DATABASE - A SHARED DATABASE OF ARTS AND CULTURAL BUYING ACTIVITY CONTRIBUTED BY MEMBER ORGANIZATIONS FOR THE PURPOSES OF INCREASING ATTENDANCE AT, AND REVENUE FROM, ARTS AND CULTURAL ACTIVITIES. EIGHT ORGANIZATIONS PARTICIPATED IN THE PROGRAM. CREATIVE COMPASS - CPAC CONTINUES TO UPDATE ITS ONLINE RESOURCE CENTER THAT PROVIDES LOCAL ARTISTS WITH INFORMATION ON SPACE, EMPLOYMENT, FUNDING, INSURANCE, BUSINESS DEVELOPMENT AND ARTISTIC DEVELOPMENT. DURING THE YEAR, 19,789 INDIVIDUALS VISITED THE SITE AND THERE WERE 139,358 PAGEVIEWS. OF THOSE VISITING THE SITE, 52% WERE NEW AND 48% HAD PREVIOUSLY VISITED. CREATIVE WORKFORCE FELLOWSHIP- A ONE-YEAR FELLOWSHIP THAT PROVIDES LOCAL ARTISTS WITH FINANCIAL, RESEARCH AND PROFESSIONAL DEVELOPMENT RESOURCES. CPAC PUBLISHED GUIDELINES AND AN APPLICATION FOR THE 2014 CYCLE OF THE PROGRAM; PRESENTED FIVE INFORMATIONAL WORKSHOPS; RECEIVED 237 APPLICATIONS; AND FORMED AND CONDUCTED A TWO-TIER PANEL REVIEW PROCESS COMPRISED OF 11 PROFESSIONALS WHO ULTIMATELY RECOMMENDED 20 FELLOWS AND 2 ALTERNATES FROM THE FIELD OF APPLICANTS. CPAC PROVIDED GUIDANCE AND COUNSEL TO THE TWENTY 2013 FELLOWS AS WELL. ARTS AND CULTURAL ROUNDTABLE - PERIODIC MEETINGS OF REPRESENTATIVES FROM THE ARTS AND CULTURE COMMUNITY TO DISCUSS ISSUES OF COMMON CAUSE. CPAC HOSTED FIVE ROUNDTABLES DURING THE FISCAL YEAR FEATURING, SPRINGBOARD FOR THE ARTS, CONGRESSWOMAN MARCY KAPTUR, DAVID GILBERT, EXECUTIVE DIRECTOR, POSITIVELY CLEVELAND, LINDA NOEKLER, SENIOR VICE PRESIDENT FOR PLANNING AND ORGANIZATIONAL RESOURCES, BENJAMIN ROSE INSTITUTE AND ROBERT MORRISON, PRESIDENT, QUADRANT ARTS EDUCATION RESEARCH. ADVOCACY TRAINING- CPAC DEVELOPED AND IMPLEMENTED FOUR ADVOCACY TRAINING SESSIONS WITH TOPICS THAT INCLUDED, RULES FOR 501(C)3 ORGANIZATIONS, MEETING PUBLIC OFFICIALS, ESTABLISHING ADVOCACY INFRASTRUCTURES AND COMMUNICATION STRATEGIES. TECHNICAL ASSISTANCE CONSULTANCIES- INDIVIDUALIZED COUNSELING SESSIONS THAT PROVIDE FOCUSED ADVICE, PERTINENT RESEARCH AND COMMUNITY CONTACTS TO INDIVIDUALS AND ORGANIZATIONS REGARDING THEIR ARTS AND CULTURE INITIATIVES AND BUSINESS. EXAMPLES WOULD INCLUDE COUNSEL ON MARKETING, RESEARCH AND STRATEGIC PLANNING. CPAC STAFF PROVIDED A TOTAL OF 375 HOURS OF TECHNICAL ASSISTANCE THROUGHOUT THE YEAR. PUBLIC POLICY ARTS AND CULTURE SECTOR ADVOCACY- DEVELOPMENT AND DELIVERY OF MESSAGES THAT SUPPORT INVESTMENT IN SOUND ARTS AND CULTURE SECTOR PUBLIC POLICY INITIATIVES. PUBLIC SECTOR CONSULTATION - SPECIFIC ARTS AND CULTURE SECTOR POLICY RESEARCH, ADVICE AND SERVICES TO PUBLIC OFFICIALS AND ADMINISTRATORS AT THE MUNICIPAL, COUNTY AND STATE LEVELS. RESEARCH SECTOR RESEARCH - RESEARCH THAT DESCRIBES THE ARTS AND C
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.75$0.04$1.70$1.14$1.52$0.38
2023Detailed filing. Detailed filing data is available for this year.$2.04$0.04$2.00$3.30$3.00$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.03$1.66$0.84$1.00$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.99$0.10$1.89$2.92$2.49$0.42
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.14$1.35$0.89$0.95$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.46$0.06$1.40$0.48$0.76$0.28
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.05$1.81$0.74$1.16$0.42
2016Detailed filing. Detailed filing data is available for this year.$2.24$0.07$2.17$1.20$1.37$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.41$0.04$2.37$1.68$1.12$0.56
2014Detailed filing. Detailed filing data is available for this year.$2.02$0.19$1.83$0.89$1.72$0.82
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.18$2.59$1.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.10$1.42$1.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.12$1.84$1.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.27$1.06$1.30