Civic Intelligence

The Community Partnership for Arts

990 • Fiscal year 2023 • EIN 34-1936190

Jul 01, 2022 to Jun 30, 2023 • Filed on May 10, 2024

1900 Superior Ave 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

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

60th percentile

9.1%

Higher net margin than 60% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

91st percentile

$216,530

Higher top officer pay than 91% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

77th percentile

21%

Faster asset growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

97th percentile

291%

Faster revenue growth than 97% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,038,684

Up $351,873 (+21%) from 2022

Net Assets

Up

$1,998,442

Up $343,071 (+21%) from 2022

Liabilities

Up

$40,242

Up $8,802 (+28%) from 2022

Revenue

Up

$3,300,637

Up $2,456,353 (+291%) from 2022

Expenses

Up

$3,000,578

Up $2,005,455 (+202%) from 2022

Net Income

Up

$300,059

Up $450,898 (+299%) from 2022

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

2023

Assets$2,038,684
Liabilities$40,242
Net Assets$1,998,442

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

2023

Revenue$3,300,637
Expenses$3,000,578
Net Income$300,059
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 10, 2024
Return Version
2022v5.0
Gross Receipts
$3,397,382
Mission and Program Overview

Mission

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

Assembly for the arts convenes, coordinates, and collaborates with everyone who lives and works in greater cleveland to strengthen and support those in the region who create, present, experience and appreciate all forms of arts and culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$717,868$814,150▲ $96,282
Pledges and Grants Receivable$80,800$568,364▲ $487,564
Cash and Non-Interest-Bearing Accounts$741,106$474,246▼ $266,860
Savings and Temporary Cash Investments$103,535$103,765▲ $230
Other Notes and Loans Receivable, Net-$65,468-
Investments Other Securities$43,502--
Accounts Receivable-$7,691-
Total Assets$1,686,811$2,038,684▲ $351,873
Other Assets Total-$5,000-
Liabilities
Accounts Payable and Accrued Expenses$31,440$40,242▲ $8,802
Total Liabilities$31,440$40,242▲ $8,802
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,010,576$1,179,405▲ $168,829
Net Assets With Donor Restrictions$644,795$819,037▲ $174,242
Total Net Assets Fund Balance$1,655,371$1,998,442▲ $343,071
Total Liabilities and Net Assets / Fund Balance$1,686,811$2,038,684▲ $351,873

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$50,076$50,076
Equipment-$19,321$19,321

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$761,370-▲ $52,780-$814,150
2021$866,696-▼ $69,986$26,655$761,370
2020$744,367-▲ $131,188-$866,696
2019$722,771-▲ $27,095-$744,367
2018$689,775-▲ $38,954-$722,771
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeremy V JohnsonPresident anFT$181,261$35,269$216,530
Jeremy V JohnsonPresident and CEO-$166,261$50,269$216,530
Revenue and Support

Revenue Composition

Contributions and Grants
$3,261,580
Program Service Revenue
$17,974
Investment Income
$19,985
Other Revenue
$1,098
All Other Contributions
$1,394,916
Change in Net Assets
$300,059

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,292,523
Revenue Not Reported on Financial Statements
$8,114
Revenue Not Reported on Form 990
$43,012
Total Revenue per Audited Statements
$3,335,535
Total Revenue per Form 990
$3,300,637
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,501,500
Other Expenses$757,251
Salaries, Compensation, and Employee Benefits$741,827
Total Fundraising Expense$117,516
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$914,963--$914,963
Grants to Domestic Individuals$586,537--$586,537
Other Salaries and Wages$313,892$25,273$58,216$397,381
Fees for Services Other$223,142--$223,142
Current Officers, Directors, Trustees, and Key Employees$160,144$12,894$29,702$202,740
Advertising$56,190--$56,190
Other Employee Benefits$42,057$3,386$7,800$53,243
Pension Plan Contributions$38,179$2,382$5,484$46,045
Occupancy$38,140$2,303$5,261$45,704
Payroll Taxes$33,506$2,698$6,214$42,418
Office Expenses$20,429$4,007$1,387$25,823
Fees for Services Accounting-$24,850-$24,850
Fees for Services Legal$11,019--$11,019
Information Technology$8,536$687$1,583$10,806
Fees for Service Investment Mgmnt Fees-$8,114-$8,114
Other Expenses$5,336$430$989$6,755
Travel$4,746$382$880$6,008
All Other Expenses$2,487$2,810-$5,297
Insurance$1,796$1,795-$3,591
Total Functional Expenses$2,791,051$92,011$117,516$3,000,578

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,000,578
Expenses per Audited Statements$2,992,464
Total Expenses per Audited Statements$2,992,464
Expenses Not Reported on Financial Statements$8,114
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
65 For-profit Businesses--Art Sector Support$914,963
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$96,745
Fundraising Gross Income$96,745
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Ball$111,810$96,745$25,833$70,912
Total Events$111,810$96,745$96,745-
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
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
Assembly for the Arts
EIN
34-1936190
Phone
2165750331
Address
1900 SUPERIOR AVE SUITE 130, CLEVELAND, OH 44114

Signing Officer

Name
Jeremy V Johnson
Title
President and CEO
Phone
2165750331
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy V Johnson
Formed
2000
Legal Domicile
Oh
Voting Board Members
24
Independent Board Members
24
Employees
8
Volunteers
24

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 - ORGANIZATION'S MISSION

Assembly for the arts convenes, coordinates, and collaborates with everyone who lives and works in greater cleveland to strengthen and support those in the region who create, present, experience and appreciate all forms of arts and culture.

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

List of accomplishments fiscal year 2022-2023 (july 1, 2022 - june 30, 2023) assembly for the arts (assembly) works to ensure that everyone who lives and works in greater cleveland benefits from a diverse and equitable arts and cultural sector, and recognizes that the arts are an essential, defining element in the quality of life, social fabric, and economic vitality of the region. Assembly supports this aim by serving cultural nonprofits, artists, and creative businesses through advocacy for inclusive cultural policy, racial equity initiatives, research, and marketing that elevates arts and culture in the region. During the 2022-23 fiscal year, assembly accomplished the following: arts and culture sector support - assembly provided a leadership residency to a cohort of 25 artists and administrators over the course of 6 months including education, tools, and a stipend for continuing their work as community arts leaders. Assembly launched a creative impact fund grant program for artists' projects in red-lined communities. Assembly provided fiscal sponsorship for several mission-driven arts and cultural projects including, for example, a dance organization to preserve positive hip-hop culture, a photography-based organization empowering underserved youth, and a touring theater production about the impact of the covid-19 pandemic on our lives. Education and convening - assembly hosted convenings of artists and community members to discuss pressing issues such as accessibility for people with disabilities, acquiring and maintaining arts-based space, support for artists, industry data, and other sector-wide information. The organization hosts free educational content on its website including business planning for artists, research about greater cleveland arts and culture, a directory of support organizations, loans, and other resources to support creative industries. Arts and culture policy - assembly facilitated multiple community dialogues, forums, and individual meetings to help leaders and public officials make informed decisions about how arts and culture are represented in community conversations. Economic impact research - assembly partnered with americans for the arts and other cities across the country in arts and economic prosperity 6. Assembly distributed surveys to over 1000 participants of nonprofit, arts, and culture activities throughout cuyahoga county. Technical assistance consultancies - staff offered free individualized counsel to artists, cultural nonprofits, and creative businesses and those wishing to engage with them. Sessions primarily provided strategic advice on pertinent community resources that could support their arts and cultural endeavors. Racial equity initiatives - assembly was founded with the understanding that communities of color have disproportionately lower access to arts and cultural activities and economic opportunities than predominantly white communities. Assembly continued engagement with a consultant to support community partnerships, programming, and policies that are equitable and transparent.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Assembly for the arts 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

Income taxes assembly for the arts 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. Assembly for the arts currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.

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IRS990/Desc0LIST OF ACCOMPLISHMENTS FISCAL YEAR 2022-2023 (JULY 1, 2022 - JUNE 30, 2023) ASSEMBLY FOR THE ARTS (ASSEMBLY) WORKS TO ENSURE THAT EVERYONE WHO LIVES AND WORKS IN GREATER CLEVELAND BENEFITS FROM A DIVERSE AND EQUITABLE ARTS AND CULTURAL SECTOR, AND RECOGNIZES THAT THE ARTS ARE AN ESSENTIAL, DEFINING ELEMENT IN THE QUALITY OF LIFE, SOCIAL FABRIC, AND ECONOMIC VITALITY OF THE REGION. ASSEMBLY SUPPORTS THIS AIM BY SERVING CULTURAL NONPROFITS, ARTISTS, AND CREATIVE BUSINESSES THROUGH ADVOCACY FOR INCLUSIVE CULTURAL POLICY, RACIAL EQUITY INITIATIVES, RESEARCH, AND MARKETING THAT ELEVATES ARTS AND CULTURE IN THE REGION. DURING THE 2022-23 FISCAL YEAR, ASSEMBLY ACCOMPLISHED THE FOLLOWING: ARTS AND CULTURE SECTOR SUPPORT - ASSEMBLY PROVIDED A LEADERSHIP RESIDENCY TO A COHORT OF 25 ARTISTS AND ADMINISTRATORS OVER THE COURSE OF 6 MONTHS INCLUDING EDUCATION, TOOLS, AND A STIPEND FOR CONTINUING THEIR WORK AS COMMUNITY ARTS LEADERS. ASSEMBLY LAUNCHED A CREATIVE IMPACT FUND GRANT PROGRAM FOR ARTISTS' PROJECTS IN RED-LINED COMMUNITIES. ASSEMBLY PROVIDED FISCAL SPONSORSHIP FOR SEVERAL MISSION-DRIVEN ARTS AND CULTURAL PROJECTS INCLUDING, FOR EXAMPLE, A DANCE ORGANIZATION TO PRESERVE POSITIVE HIP-HOP CULTURE, A PHOTOGRAPHY-BASED ORGANIZATION EMPOWERING UNDERSERVED YOUTH, AND A TOURING THEATER PRODUCTION ABOUT THE IMPACT OF THE COVID-19 PANDEMIC ON OUR LIVES. EDUCATION AND CONVENING - ASSEMBLY HOSTED CONVENINGS OF ARTISTS AND COMMUNITY MEMBERS TO DISCUSS PRESSING ISSUES SUCH AS ACCESSIBILITY FOR PEOPLE WITH DISABILITIES, ACQUIRING AND MAINTAINING ARTS-BASED SPACE, SUPPORT FOR ARTISTS, INDUSTRY DATA, AND OTHER SECTOR-WIDE INFORMATION. THE ORGANIZATION HOSTS FREE EDUCATIONAL CONTENT ON ITS WEBSITE INCLUDING BUSINESS PLANNING FOR ARTISTS, RESEARCH ABOUT GREATER CLEVELAND ARTS AND CULTURE, A DIRECTORY OF SUPPORT ORGANIZATIONS, LOANS, AND OTHER RESOURCES TO SUPPORT CREATIVE INDUSTRIES. ARTS AND CULTURE POLICY - ASSEMBLY FACILITATED MULTIPLE COMMUNITY DIALOGUES, FORUMS, AND INDIVIDUAL MEETINGS TO HELP LEADERS AND PUBLIC OFFICIALS MAKE INFORMED DECISIONS ABOUT HOW ARTS AND CULTURE ARE REPRESENTED IN COMMUNITY CONVERSATIONS. ECONOMIC IMPACT RESEARCH - ASSEMBLY PARTNERED WITH AMERICANS FOR THE ARTS AND OTHER CITIES ACROSS THE COUNTRY IN ARTS AND ECONOMIC PROSPERITY 6. ASSEMBLY DISTRIBUTED SURVEYS TO OVER 1000 PARTICIPANTS OF NONPROFIT, ARTS, AND CULTURE ACTIVITIES THROUGHOUT CUYAHOGA COUNTY. TECHNICAL ASSISTANCE CONSULTANCIES - STAFF OFFERED FREE INDIVIDUALIZED COUNSEL TO ARTISTS, CULTURAL NONPROFITS, AND CREATIVE BUSINESSES AND THOSE WISHING TO ENGAGE WITH THEM. SESSIONS PRIMARILY PROVIDED STRATEGIC ADVICE ON PERTINENT COMMUNITY RESOURCES THAT COULD SUPPORT THEIR ARTS AND CULTURAL ENDEAVORS. RACIAL EQUITY INITIATIVES - ASSEMBLY WAS FOUNDED WITH THE UNDERSTANDING THAT COMMUNITIES OF COLOR HAVE DISPROPORTIONATELY LOWER ACCESS TO ARTS AND CULTURAL ACTIVITIES AND ECONOMIC OPPORTUNITIES THAN PREDOMINANTLY WHITE COMMUNITIES. ASSEMBLY CONTINUED ENGAGEMENT WITH A CONSULTANT TO SUPPORT COMMUNITY PARTNERSHIPS, PROGRAMMING, AND POLICIES THAT ARE EQUITABLE AND TRANSPARENT.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • $1M-$5M nonprofits