Civic Intelligence

The Community Partnership for Arts

990 • Fiscal year 2016 • EIN 34-1936190

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 15, 2017

1900 Superior Ave East Suite 130Cleveland, OH 44114

(216) 575-0331

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

40th percentile

0.06x

Higher debt load relative to revenue than 40% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

91st percentile

$220,198

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

17th percentile

-6.9%

Faster asset growth than 17% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

11th percentile

-29%

Faster revenue growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,244,296

Down $165,304 (-6.9%) from 2015

Net Assets

Down

$2,170,320

Down $198,033 (-8.4%) from 2015

Liabilities

Up

$73,976

Up $32,729 (+79%) from 2015

Revenue

Down

$1,198,232

Down $484,780 (-29%) from 2015

Expenses

Up

$1,374,520

Up $252,978 (+23%) from 2015

Net Income

Down

-$176,288

Down $737,758 (-131%) from 2015

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

2016

Assets$2,244,296
Liabilities$73,976
Net Assets$2,170,320

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

2016

Revenue$1,198,232
Expenses$1,374,520
Net Income-$176,288
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 15, 2017
Return Version
2015v3.0
Gross Receipts
$1,198,232
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$574,322$735,364▲ $161,042
Investments in Publicly Traded Securities$570,300$538,494▼ $31,806
Pledges and Grants Receivable$836,552$465,630▼ $370,922
Savings and Temporary Cash Investments$366,980$406,680▲ $39,700
Land, Buildings, and Equipment, Net$41,730$37,640▼ $4,090
Prepaid Expenses and Deferred Charges$8,535$32,794▲ $24,259
Investments Other Securities$2,415$25,102▲ $22,687
Accounts Receivable$8,766$2,592▼ $6,174
Total Assets$2,409,600$2,244,296▼ $165,304
Liabilities
Accounts Payable and Accrued Expenses$41,247$48,876▲ $7,629
Grants Payable-$25,100-
Total Liabilities$41,247$73,976▲ $32,729
Net Assets / Fund Balance
Unrestricted Net Assets$1,381,878$1,522,857▲ $140,979
Temporarily Rstr Net Assets$986,475$647,463▼ $339,012
Total Net Assets Fund Balance$2,368,353$2,170,320▼ $198,033
Total Liabilities and Net Assets / Fund Balance$2,409,600$2,244,296▼ $165,304

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$25,038$25,038$50,076
Equipment$12,602$6,719$19,321

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$572,715-▼ $9,119-$563,596
2014$569,965-▲ $2,750-$572,715
2013$445,011$50,000▲ $74,954-$569,965
2012$415,000-▲ $30,011-$445,011
2011$350,000$65,000--$415,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas B SchorglPresident anFT$185,208$34,990$220,198
Thomas B SchorglPresident and CEO-$185,208$34,990$220,198
Megan Van VoorhisCOOFT$104,700$10,075$114,775

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,170,562
Program Service Revenue
$13,794
Investment Income
$13,876
Other Revenue
$0
All Other Contributions
$1,048,675
Change in Net Assets
$-176,288

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,198,232
Revenue Not Reported on Form 990
$-21,745
Total Revenue per Audited Statements
$1,176,487
Total Revenue per Form 990
$1,198,232
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$602,395
Grants and Similar Amounts Paid$472,779
Other Expenses$299,346
Total Fundraising Expense$33,374
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$472,779--$472,779
Current Officers, Directors, Trustees, and Key Employees$253,768$35,640$12,625$302,033
Other Salaries and Wages$156,483$21,977$7,785$186,245
Fees for Services Other$65,477$11,226$5,674$82,377
Pension Plan Contributions$37,901$5,323$1,886$45,110
Other Employee Benefits$29,264$4,110$1,456$34,830
Payroll Taxes$28,716$4,033$1,428$34,177
Occupancy$24,621$3,054$1,082$28,757
Fees for Services Accounting-$21,833-$21,833
Office Expenses$14,950$6,610$57$21,617
Depreciation Depletion$14,204$1,995$707$16,906
Information Technology$10,514$2,009-$12,523
Advertising$12,136--$12,136
All Other Expenses$7,703$597$212$8,512
Other Expenses$5,416$761$269$6,446
Fees for Service Investment Mgmnt Fees-$5,245-$5,245
Travel$4,101$1,085$38$5,224
Insurance$2,002$2,001-$4,003
Fees for Services Legal$3,831--$3,831
Total Functional Expenses$1,212,270$128,876$33,374$1,374,520

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,374,520
Total Expenses per Audited Statements$1,374,520
Total Expenses per Form 990$1,374,520
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
Yes
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

Filer Name
The Community Partnership for Arts
EIN
34-1936190
Phone
2165750331
Address
1900 SUPERIOR AVE EAST SUITE 130, CLEVELAND, OH 44114

Signing Officer

Name
Gary W Poth
Title
Trustee
Phone
2165750331
Signed
2017-03-15
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
7
Volunteers
18

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

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

During 2015-2016 cpac achieved the following: arts and culture roundtable - periodic meetings of representatives from the arts and culture community to discuss issues of common cause. Cpac hosted one arts and cultural roundtable, focused on the republican national convention in cleveland. Arts and culture sector advocacy- development and delivery of messages that support investment in sound arts and culture sector public policy initiatives. 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, 24,800 individuals visited the site, there were 271,000 pageviews and 1,200 submissions. Creative intersections - cpac launched a new speaker series focused on arts and culture as a community partner. The focus of the 2016 series was the intersection of arts and culture and safety. Two of five events were held during the fiscal year and 116 people attended. Creative workforce fellowship- a one-year fellowship that provides local artists with financial, research and professional development resources. Cpac conducted three grants workshops for prospective applicants, received and reviewed applicants for eligibility, coordinated a two-tier application review process, and selected 40 fellowship recipients for the 2016 year. Cpac conducted a public reception to introduce the 2016 fellows, conducted site visits, promoted fellows' public events and activities, and ensured grantee reporting compliance. Culture pulse 2015 - cpac completed a trend analysis of the financial, human capital and infrastructure health of cuyahoga county's nonprofit arts and culture sector. Public officials breakfast - cpac carried out an event to connect arts and culture professionals and artists to their public officials. In conjunction with the event, cpac created a desk calendar illustrating the impact of arts and culture in community. 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. 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 446 hours of technical assistance throughout the year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

In september, 2006, the board approved a "projects and budget stabilization fund" to create asset balances to allow for shortfalls from economic fluctuations, single or multi-year project opportunities, or capital expenditures. All withdrawals from the account require board approval. Interest, gains and earnings from investments accrue to the fund. All investment fees/expenses and fund-related investment losses, to the extent of cumulative board-designations, are borne by operating assets.

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code (the "code") as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. The organization currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.

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IRS990/ActivityOrMissionDesc0TO STRENGTHEN, UNIFY AND CONNECT GREATER CLEVELAND'S ARTS AND CULTURE SECTOR.
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IRS990/Desc0FISCAL YEAR 2015-2016 (JULY 1, 2015 - JUNE 30, 2016) 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. CONTINUED ON SCHEDULE O DURING 2015-2016 CPAC ACHIEVED THE FOLLOWING: ARTS AND CULTURE ROUNDTABLE - PERIODIC MEETINGS OF REPRESENTATIVES FROM THE ARTS AND CULTURE COMMUNITY TO DISCUSS ISSUES OF COMMON CAUSE. CPAC HOSTED ONE ARTS AND CULTURAL ROUNDTABLE, FOCUSED ON THE REPUBLICAN NATIONAL CONVENTION IN CLEVELAND. ARTS AND CULTURE SECTOR ADVOCACY- DEVELOPMENT AND DELIVERY OF MESSAGES THAT SUPPORT INVESTMENT IN SOUND ARTS AND CULTURE SECTOR PUBLIC POLICY INITIATIVES. 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, 24,800 INDIVIDUALS VISITED THE SITE, THERE WERE 271,000 PAGEVIEWS AND 1,200 SUBMISSIONS. CREATIVE INTERSECTIONS - CPAC LAUNCHED A NEW SPEAKER SERIES FOCUSED ON ARTS AND CULTURE AS A COMMUNITY PARTNER. THE FOCUS OF THE 2016 SERIES WAS THE INTERSECTION OF ARTS AND CULTURE AND SAFETY. TWO OF FIVE EVENTS WERE HELD DURING THE FISCAL YEAR AND 116 PEOPLE ATTENDED. CREATIVE WORKFORCE FELLOWSHIP- A ONE-YEAR FELLOWSHIP THAT PROVIDES LOCAL ARTISTS WITH FINANCIAL, RESEARCH AND PROFESSIONAL DEVELOPMENT RESOURCES. CPAC CONDUCTED THREE GRANTS WORKSHOPS FOR PROSPECTIVE APPLICANTS, RECEIVED AND REVIEWED APPLICANTS FOR ELIGIBILITY, COORDINATED A TWO-TIER APPLICATION REVIEW PROCESS, AND SELECTED 40 FELLOWSHIP RECIPIENTS FOR THE 2016 YEAR. CPAC CONDUCTED A PUBLIC RECEPTION TO INTRODUCE THE 2016 FELLOWS, CONDUCTED SITE VISITS, PROMOTED FELLOWS' PUBLIC EVENTS AND ACTIVITIES, AND ENSURED GRANTEE REPORTING COMPLIANCE. CULTURE PULSE 2015 - CPAC COMPLETED A TREND ANALYSIS OF THE FINANCIAL, HUMAN CAPITAL AND INFRASTRUCTURE HEALTH OF CUYAHOGA COUNTY'S NONPROFIT ARTS AND CULTURE SECTOR. PUBLIC OFFICIALS BREAKFAST - CPAC CARRIED OUT AN EVENT TO CONNECT ARTS AND CULTURE PROFESSIONALS AND ARTISTS TO THEIR PUBLIC OFFICIALS. IN CONJUNCTION WITH THE EVENT, CPAC CREATED A DESK CALENDAR ILLUSTRATING THE IMPACT OF ARTS AND CULTURE IN COMMUNITY. 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. 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 446 HOURS OF TECHNICAL ASSISTANCE THROUGHOUT THE YEAR.
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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