Civic Intelligence

The Community Partnership for Arts

990 • Fiscal year 2020 • EIN 34-1936190

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 27, 2021

Tower Press 1900 Superior AveCleveland, OH 44114

(216) 575-0331

Siviq Scores

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

Liabilities / Assets

49th percentile

0.09x

Higher debt load relative to assets than 49% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.16x

Higher debt load relative to revenue than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

26th percentile

-6.6%

Higher net margin than 26% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$147,798

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

39th percentile

2.1%

Faster asset growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

91st percentile

84%

Faster revenue growth than 91% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,491,137

Up $31,218 (+2.1%) from 2019

Net Assets

Down

$1,352,059

Down $47,887 (-3.4%) from 2019

Liabilities

Up

$139,078

Up $79,105 (+132%) from 2019

Revenue

Up

$886,973

Up $404,245 (+84%) from 2019

Expenses

Up

$945,373

Up $184,437 (+24%) from 2019

Net Income

Up

-$58,400

Up $219,808 (+79%) from 2019

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

2020

Assets$1,491,137
Liabilities$139,078
Net Assets$1,352,059

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

2020

Revenue$886,973
Expenses$945,373
Net Income-$58,400
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 27, 2021
Return Version
2019v5.0
Gross Receipts
$886,973
Mission and Program Overview

Mission

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

To advance the arts and culture community in cleveland and cuyahoga county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$698,628$705,196▲ $6,568
Savings and Temporary Cash Investments$470,298$413,602▼ $56,696
Pledges and Grants Receivable$86,031$190,847▲ $104,816
Cash and Non-Interest-Bearing Accounts$168,955$139,972▼ $28,983
Investments Other Securities$24,143$39,171▲ $15,028
Accounts Receivable$4,299--
Prepaid Expenses and Deferred Charges$2,652--
Land, Buildings, and Equipment, Net$4,913$2,349▼ $2,564
Total Assets$1,459,919$1,491,137▲ $31,218
Liabilities
Other Liabilities$40,238$85,400▲ $45,162
Accounts Payable and Accrued Expenses$19,735$53,678▲ $33,943
Total Liabilities$59,973$139,078▲ $79,105
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,167,747$1,035,802▼ $131,945
Net Assets With Donor Restrictions$232,199$316,257▲ $84,058
Total Net Assets Fund Balance$1,399,946$1,352,059▼ $47,887
Total Liabilities and Net Assets / Fund Balance$1,459,919$1,491,137▲ $31,218

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$50,076$50,076
Equipment$2,349$16,972$19,321

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$722,771-▲ $27,095-$744,367
2018$689,775-▲ $38,954-$722,771
2017$638,214-▲ $51,561-$689,775
2016$563,596-▲ $74,618-$638,214
2015$572,715-▼ $9,119-$563,596
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Megan Van VoorhisPres and CEOFT$135,000$12,798$147,798

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$829,234
Program Service Revenue
$37,092
Investment Income
$20,647
Other Revenue
$0
All Other Contributions
$736,092
Change in Net Assets
$-58,400

Audited Revenue Reconciliation

Revenue per Audited Statements
$881,474
Revenue Not Reported on Financial Statements
$5,499
Revenue Not Reported on Form 990
$10,513
Total Revenue per Audited Statements
$891,987
Total Revenue per Form 990
$886,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$481,674
Other Expenses$463,699
Total Fundraising Expense$75,431
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$200,042$23,124$33,494$256,660
Current Officers, Directors, Trustees, and Key Employees$105,218$12,164$17,618$135,000
Pension Plan Contributions$24,047$2,780$4,026$30,853
Other Employee Benefits$23,061$2,666$3,861$29,588
Payroll Taxes$23,049$2,665$3,859$29,573
Office Expenses$21,209$2,358$4,355$27,922
Occupancy$21,048$2,302$3,336$26,686
Fees for Services Legal$13,309$5,510$2,894$21,713
Fees for Services Accounting$29$19,043-$19,072
Travel$12,831$7$6$12,844
All Other Expenses$9,416$1,687$1,204$12,307
Information Technology$1,050$9,512-$10,562
Other Expenses$131$7,049$35$7,215
Fees for Service Investment Mgmnt Fees-$5,499-$5,499
Insurance$1,918$1,918-$3,836
Advertising$595$1,990$409$2,994
Depreciation Depletion$1,999$231$334$2,564
Total Functional Expenses$769,437$100,505$75,431$945,373

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$945,373
Expenses per Audited Statements$939,874
Total Expenses per Audited Statements$939,874
Expenses Not Reported on Financial Statements$5,499
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance - Ppp$85,400
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 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
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 business manager 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
Arts Cleveland
EIN
34-1936190
Phone
2165750331
Address
TOWER PRESS 1900 SUPERIOR AVE, CLEVELAND, OH 44114

Signing Officer

Name
Tony Panzica
Title
Chair
Phone
2165750331
Signed
2021-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Megan Van Voorhis
Formed
2000
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
12
Employees
8
Volunteers
46

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

Fiscal year 2019-2020 (july 1, 2019 - june 30, 2020) arts cleveland 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. During 2019- 2020 arts cleveland achieved the following: arts and culture sector support - arts cleveland manages creative compass, an online resource center to help artists find local opportunities. The site saw 246,016 total pageviews during the fiscal year. Arts cleveland also led calls for leaders of arts organizations, artists and music venues in the greater cleveland area starting in spring of 2020 to offer support and community during the covid-19 pandemic. Also, in partnership with arts cleveland and the char and chuck fowler family foundation, noteworthy federal credit union created a 250,000 emergency loan fund for artists, musicians and people working in arts organizations to replace income lost to covid-19. Arts service alignment - arts cleveland continued conversations with other nonprofit service agencies to better align and strengthen the support infrastructure for arts and culture in the greater cleveland area. Accessibility to arts and culture - arts cleveland continued work on a research paper about the accessibility of arts and culture in cuyahoga county for people with disabilities. This included 16 in-depth interviews with key stakeholders in cuyahoga county and a survey of people with disabilities. Arts and culture policy - arts cleveland had the first meeting of the northeast ohio arts and culture caucus in january 2020, and continued having bi-monthly meetings with the group throughout 2020. The arts caucus is a non-partisan opportunity for elected and appointed officials in northeast ohio to share information about policies, opportunities and challenges in supporting and creating arts and cultural policy. Arts cleveland also had two meetings of its arts advocacy group, a group of arts advocates coming together for discussion. Arts and culture sector education - arts cleveland hosted a roundtable in january during which census experts and cleveland foundation representatives provided information on the 2020 census including opportunities for arts and culture participation. Economic impact research - arts cleveland analyzed industry and occupational data using the creative vitality suite tool. Staff presented findings to legislators, partners and other nonprofits. 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 support - arts cleveland provided research support for artsnow in akron and ohio citizens for the arts; for artsnow, arts cleveland helped them with their economic data (industry and occupational), and for ohio citizens for the arts, arts cleveland provided an analysis of the covid-19 impact on organizations statewide. Arts cleveland also analyzed local master plans from local municipalities and provided insight. 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. Arts cleveland staff provided a total of 203.25 hours of technical assistance throughout the year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Arts cleveland maintains a "projects and budget stabilization fund" (the 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. Investment income, loss and investment management fees accrue to the fund. The fund is not considered to be an endowment-type fund.

Schedule D, Page 3, Part X

Arts cleveland 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. Arts cleveland currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.

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IRS990/Desc0FISCAL YEAR 2019-2020 (JULY 1, 2019 - JUNE 30, 2020) ARTS CLEVELAND 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. DURING 2019- 2020 ARTS CLEVELAND ACHIEVED THE FOLLOWING: ARTS AND CULTURE SECTOR SUPPORT - ARTS CLEVELAND MANAGES CREATIVE COMPASS, AN ONLINE RESOURCE CENTER TO HELP ARTISTS FIND LOCAL OPPORTUNITIES. THE SITE SAW 246,016 TOTAL PAGEVIEWS DURING THE FISCAL YEAR. ARTS CLEVELAND ALSO LED CALLS FOR LEADERS OF ARTS ORGANIZATIONS, ARTISTS AND MUSIC VENUES IN THE GREATER CLEVELAND AREA STARTING IN SPRING OF 2020 TO OFFER SUPPORT AND COMMUNITY DURING THE COVID-19 PANDEMIC. ALSO, IN PARTNERSHIP WITH ARTS CLEVELAND AND THE CHAR AND CHUCK FOWLER FAMILY FOUNDATION, NOTEWORTHY FEDERAL CREDIT UNION CREATED A 250,000 EMERGENCY LOAN FUND FOR ARTISTS, MUSICIANS AND PEOPLE WORKING IN ARTS ORGANIZATIONS TO REPLACE INCOME LOST TO COVID-19. ARTS SERVICE ALIGNMENT - ARTS CLEVELAND CONTINUED CONVERSATIONS WITH OTHER NONPROFIT SERVICE AGENCIES TO BETTER ALIGN AND STRENGTHEN THE SUPPORT INFRASTRUCTURE FOR ARTS AND CULTURE IN THE GREATER CLEVELAND AREA. ACCESSIBILITY TO ARTS AND CULTURE - ARTS CLEVELAND CONTINUED WORK ON A RESEARCH PAPER ABOUT THE ACCESSIBILITY OF ARTS AND CULTURE IN CUYAHOGA COUNTY FOR PEOPLE WITH DISABILITIES. THIS INCLUDED 16 IN-DEPTH INTERVIEWS WITH KEY STAKEHOLDERS IN CUYAHOGA COUNTY AND A SURVEY OF PEOPLE WITH DISABILITIES. ARTS AND CULTURE POLICY - ARTS CLEVELAND HAD THE FIRST MEETING OF THE NORTHEAST OHIO ARTS AND CULTURE CAUCUS IN JANUARY 2020, AND CONTINUED HAVING BI-MONTHLY MEETINGS WITH THE GROUP THROUGHOUT 2020. THE ARTS CAUCUS IS A NON-PARTISAN OPPORTUNITY FOR ELECTED AND APPOINTED OFFICIALS IN NORTHEAST OHIO TO SHARE INFORMATION ABOUT POLICIES, OPPORTUNITIES AND CHALLENGES IN SUPPORTING AND CREATING ARTS AND CULTURAL POLICY. ARTS CLEVELAND ALSO HAD TWO MEETINGS OF ITS ARTS ADVOCACY GROUP, A GROUP OF ARTS ADVOCATES COMING TOGETHER FOR DISCUSSION. ARTS AND CULTURE SECTOR EDUCATION - ARTS CLEVELAND HOSTED A ROUNDTABLE IN JANUARY DURING WHICH CENSUS EXPERTS AND CLEVELAND FOUNDATION REPRESENTATIVES PROVIDED INFORMATION ON THE 2020 CENSUS INCLUDING OPPORTUNITIES FOR ARTS AND CULTURE PARTICIPATION. ECONOMIC IMPACT RESEARCH - ARTS CLEVELAND ANALYZED INDUSTRY AND OCCUPATIONAL DATA USING THE CREATIVE VITALITY SUITE TOOL. STAFF PRESENTED FINDINGS TO LEGISLATORS, PARTNERS AND OTHER NONPROFITS. 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 SUPPORT - ARTS CLEVELAND PROVIDED RESEARCH SUPPORT FOR ARTSNOW IN AKRON AND OHIO CITIZENS FOR THE ARTS; FOR ARTSNOW, ARTS CLEVELAND HELPED THEM WITH THEIR ECONOMIC DATA (INDUSTRY AND OCCUPATIONAL), AND FOR OHIO CITIZENS FOR THE ARTS, ARTS CLEVELAND PROVIDED AN ANALYSIS OF THE COVID-19 IMPACT ON ORGANIZATIONS STATEWIDE. ARTS CLEVELAND ALSO ANALYZED LOCAL MASTER PLANS FROM LOCAL MUNICIPALITIES AND PROVIDED INSIGHT. 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. ARTS CLEVELAND STAFF PROVIDED A TOTAL OF 203.25 HOURS OF TECHNICAL ASSISTANCE THROUGHOUT THE YEAR.
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0945373
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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