Civic Intelligence

Heights Arts Collaborative Inc.

990 • Fiscal year 2015 • EIN 34-1962652

Sep 01, 2014 to Aug 31, 2015 • Filed on Jan 12, 2016

2175 Lee RoadCleveland Heights, OH 44118

(216) 371-3457

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.23x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-3.1%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

90th percentile

$41,250

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

68th percentile

16%

Faster asset growth than 68% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2015

Revenue Growth

Score unavailable

No value available

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

Source year 2015

Assets

Up

$165,687

Up $58,746 (+55%) from 2012

Net Assets

Up

$126,907

Up $29,743 (+31%) from 2012

Liabilities

Up

$38,780

Up $29,003 (+297%) from 2012

Revenue

$297,624

No earlier filing loaded for comparison.

Expenses

Up

$306,918

Up $62,349 (+25%) from 2012

Net Income

-$9,294

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.

$600K$400K$200K$0Assets 2012: $106,941Liabilities 2012: $9,777Net Assets 2012: $97,1642012Assets 2015: $165,687Liabilities 2015: $38,780Net Assets 2015: $126,9072015Assets 2016: $172,736Liabilities 2016: $20,690Net Assets 2016: $152,0462016Assets 2017: $174,939Liabilities 2017: $26,861Net Assets 2017: $148,0782017Assets 2018: $184,172Liabilities 2018: $29,782Net Assets 2018: $154,3902018Assets 2019: $170,391Liabilities 2019: $38,226Net Assets 2019: $132,1652019Assets 2020: $161,196Liabilities 2020: $42,579Net Assets 2020: $118,6172020Assets 2021: $266,439Liabilities 2021: $63,013Net Assets 2021: $203,4262021Assets 2022: $210,010Liabilities 2022: $16,218Net Assets 2022: $193,7922022Assets 2023: $222,669Liabilities 2023: $27,364Net Assets 2023: $195,3052023Assets 2024: $308,172Liabilities 2024: $77,759Net Assets 2024: $230,4132024Assets 2025: $413,969Liabilities 2025: $37,665Net Assets 2025: $376,3042025

Highlighted filing

2015

Assets$165,687
Liabilities$38,780
Net Assets$126,907

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $244,5692012Revenue 2015: $297,624Expenses 2015: $306,918Net Income 2015: -$9,2942015Revenue 2016: $372,495Expenses 2016: $347,356Net Income 2016: $25,1392016Revenue 2017: $363,700Expenses 2017: $367,668Net Income 2017: -$3,9682017Revenue 2018: $439,436Expenses 2018: $433,124Net Income 2018: $6,3122018Revenue 2019: $393,033Expenses 2019: $415,258Net Income 2019: -$22,2252019Revenue 2020: $360,074Expenses 2020: $373,622Net Income 2020: -$13,5482020Revenue 2021: $459,393Expenses 2021: $374,584Net Income 2021: $84,8092021Revenue 2022: $378,570Expenses 2022: $388,204Net Income 2022: -$9,6342022Revenue 2023: $423,894Expenses 2023: $422,381Net Income 2023: $1,5132023Revenue 2024: $528,073Expenses 2024: $492,965Net Income 2024: $35,1082024Revenue 2025: $653,411Expenses 2025: $507,520Net Income 2025: $145,8912025

Highlighted filing

2015

Revenue$297,624
Expenses$306,918
Net Income-$9,294
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jan 12, 2016
Return Version
2014v6.0
Gross Receipts
$297,624
Mission and Program Overview

Mission

To celebrate the region's literary, musical and visual artists and share their contributions with the community.

To cultivate a strong, diverse, and collaborative arts community by inspiring people of all ages to engage in the arts and fostering public appreciation for the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$71,271$112,786▲ $41,515
Pledges and Grants Receivable$5,229$25,964▲ $20,735
Cash and Non-Interest-Bearing Accounts$67,582$15,743▼ $51,839
Savings and Temporary Cash Investments-$5,973-
Inventories for Sale or Use$692$1,879▲ $1,187
Prepaid Expenses and Deferred Charges$408$342▼ $66
Total Assets$160,114$165,687▲ $5,573
Other Assets Total$14,932$3,000▼ $11,932
Liabilities
Unsecured Notes Loans Payable-$14,790-
Accounts Payable and Accrued Expenses$10,044$13,743▲ $3,699
Deferred Revenue$13,869$10,247▼ $3,622
Total Liabilities$23,913$38,780▲ $14,867
Net Assets / Fund Balance
Unrestricted Net Assets$132,877$116,907▼ $15,970
Temporarily Rstr Net Assets$3,324$10,000▲ $6,676
Total Net Assets Fund Balance$136,201$126,907▼ $9,294
Total Liabilities and Net Assets / Fund Balance$160,114$165,687▲ $5,573

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,105$16,003-
Leasehold Improvements$103,681$26,927-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachel BernsteinExecutive DiFT$41,250$41,250

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$178,357
Program Service Revenue
$119,267
Investment Income
$0
Other Revenue
$0
All Other Contributions
$178,357
Change in Net Assets
$-9,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$176,310
Salaries, Compensation, and Employee Benefits$130,608
Total Fundraising Expense$9,199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$89,945$16,865$5,622$112,432
Occupancy$41,069$8,436-$49,505
Office Expenses$12,166$4,479$2,502$19,147
Other Employee Benefits$7,323$1,373$458$9,154
Payroll Taxes$7,218$1,353$451$9,022
Depreciation Depletion$6,565$346-$6,911
Fees for Services Accounting-$5,000-$5,000
Insurance$3,533$623-$4,156
Advertising$4,069--$4,069
Fees for Service Investment Mgmnt Fees$3,179$795-$3,974
Fees for Services Other$2,651$497$166$3,314
Information Technology$2,440$610-$3,050
Other Expenses$557$718-$557
Travel$143$48-$191
Total Functional Expenses$256,576$41,143$9,199$306,918
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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

Although the organization does not provide a copy of the form 990 to all members of its board before filing the return, a draft of the form 990 is reviewed and approved by the treasurer of the board and the executive director of the organization prior to filing.

Form 990, Page 6, Part VI, Line 19

All documents are available upon a request made to the executive director of the organization.

Filing and Contact Details

Filer

Filer Name
Heights Arts Collaborative Inc
EIN
34-1962652
Phone
2163713457
Address
2175 LEE ROAD, CLEVELAND HEIGHTS, OH 44118

Signing Officer

Name
Rachel Bernstein
Title
Executive Director
Phone
2163713457
Signed
2016-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Bernstein
Formed
2000
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
7
Volunteers
100

Preparer

Firm
Tramer Shore & Zwick Cpas
Address
23775 COMMERCE PARK RD STE 1, CLEVELAND, OH 44122-5836
Preparer
Neil M Tramer
Phone
2167658110
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112917
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21322
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0214300
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0192474
IRS990/PYProgramServiceRevenueAmt0125784
IRS990/PYRevenuesLessExpensesAmt056350
IRS990/PYSalariesCompEmpBnftPaidAmt091260
IRS990/PYTotalExpensesAmt0283734
IRS990/PYTotalRevenueAmt0340084
IRS990/ReconcilationRevenueExpnssAmt0-9294
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0119267
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05973
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt04,303
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0178357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0214300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0112455
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0114549
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0149278
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0768939
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0117945
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0123386
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0120020
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0143126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt087289
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0591766
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02398
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01740
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0165
IRS990ScheduleA/OtherIncome509Grp/TotalAmt04303
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99680
IRS990ScheduleA/PublicSupportPY509Pct00.99820
IRS990ScheduleA/PublicSupportTotal509Amt01360705
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0296302
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0337686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0232475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0257675
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0236567
IRS990ScheduleA/Total509Grp/TotalAmt01360705
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0296302
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0340084
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0232475
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0259415
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0236732
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01365008
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt09105
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016003
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt025108
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0103681
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026927
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0130608
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0112786
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALTHOUGH THE ORGANIZATION DOES NOT PROVIDE A COPY OF THE FORM 990 TO ALL MEMBERS OF ITS BOARD BEFORE FILING THE RETURN, A DRAFT OF THE FORM 990 IS REVIEWED AND APPROVED BY THE TREASURER OF THE BOARD AND THE EXECUTIVE DIRECTOR OF THE ORGANIZATION PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE UPON A REQUEST MADE TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt03324
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt010000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0160114
IRS990/TotalAssetsEOYAmt0165687
IRS990/TotalAssetsGrp/BOYAmt0160114
IRS990/TotalAssetsGrp/EOYAmt0165687
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0178357
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09199
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041143
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256576
IRS990/TotalFunctionalExpensesGrp/TotalAmt0306918
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023913
IRS990/TotalLiabilitiesEOYAmt038780
IRS990/TotalLiabilitiesGrp/BOYAmt023913
IRS990/TotalLiabilitiesGrp/EOYAmt038780
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136201
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0126907
IRS990/TotalProgramServiceExpensesAmt0256576
IRS990/TotalProgramServiceRevenueAmt0119267
IRS990/TotalReportableCompFromOrgAmt041250
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0119267
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297624
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0160114
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0165687
IRS990/TravelGrp/ManagementAndGeneralAmt048
IRS990/TravelGrp/ProgramServicesAmt0143
IRS990/TravelGrp/TotalAmt0191
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0132877
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0116907
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt014790
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02175 LEE ROAD
IRS990/USAddress/CityNm0CLEVELAND HEIGHTS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044118
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.HEIGHTSARTS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.14$0.38$3.76$6.53$5.08$1.46
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$0.78$2.30$5.28$4.93$0.35
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.27$1.95$4.24$4.22$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.16$1.94$3.79$3.88$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$0.63$2.03$4.59$3.75$0.85
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.43$1.19$3.60$3.74$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.38$1.32$3.93$4.15$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.30$1.54$4.39$4.33$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.27$1.48$3.64$3.68$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.21$1.52$3.72$3.47$0.25
2015Detailed filing. Detailed filing data is available for this year.$1.66$0.39$1.27$2.98$3.07$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.10$0.97$2.45
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits