Civic Intelligence

Heights Arts Collaborative Inc.

990 • Fiscal year 2017 • EIN 34-1962652

Sep 01, 2016 to Aug 31, 2017 • Filed on Jan 04, 2018

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

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

38th percentile

-1.1%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

91st percentile

$46,456

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

48th percentile

1.3%

Faster asset growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

-2.4%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$174,939

Up $2,203 (+1.3%) from 2016

Net Assets

Down

$148,078

Down $3,968 (-2.6%) from 2016

Liabilities

Up

$26,861

Up $6,171 (+30%) from 2016

Revenue

Down

$363,700

Down $8,795 (-2.4%) from 2016

Expenses

Up

$367,668

Up $20,312 (+5.8%) from 2016

Net Income

Down

-$3,968

Down $29,107 (-116%) from 2016

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

2017

Assets$174,939
Liabilities$26,861
Net Assets$148,078

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

2017

Revenue$363,700
Expenses$367,668
Net Income-$3,968
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jan 4, 2018
Return Version
2016v3.0
Gross Receipts
$363,700
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$102,777$92,768▼ $10,009
Cash and Non-Interest-Bearing Accounts$40,909$46,824▲ $5,915
Pledges and Grants Receivable$19,380$16,747▼ $2,633
Savings and Temporary Cash Investments$4,534$12,044▲ $7,510
Inventories for Sale or Use$1,786$2,546▲ $760
Prepaid Expenses and Deferred Charges$350$1,010▲ $660
Total Assets$172,736$174,939▲ $2,203
Other Assets Total$3,000$3,000→ $0
Liabilities
Deferred Revenue$15,247$12,000▼ $3,247
Accounts Payable and Accrued Expenses$5,443$8,037▲ $2,594
Unsecured Notes Loans Payable-$6,824-
Total Liabilities$20,690$26,861▲ $6,171
Net Assets / Fund Balance
Unrestricted Net Assets$126,046$113,891▼ $12,155
Temporarily Rstr Net Assets$26,000$34,187▲ $8,187
Total Net Assets Fund Balance$152,046$148,078▼ $3,968
Total Liabilities and Net Assets / Fund Balance$172,736$174,939▲ $2,203

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,469$19,639-
Leasehold Improvements$87,299$43,309-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachel BernsteinExecutive DiFT$46,456$46,456

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$219,197
Program Service Revenue
$144,503
Investment Income
$0
Other Revenue
$0
All Other Contributions
$219,197
Change in Net Assets
$-3,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$242,752
Salaries, Compensation, and Employee Benefits$124,916
Total Fundraising Expense$9,406
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,115$15,606$5,202$104,923
Occupancy$44,455$8,813-$53,268
Office Expenses$15,328$6,294$3,100$24,722
Fees for Services Other$15,595$4,956$105$20,656
Other Employee Benefits$9,201$1,725$575$11,501
Depreciation Depletion$9,509$500-$10,009
Payroll Taxes$6,794$1,274$424$8,492
Fees for Service Investment Mgmnt Fees$4,258$1,064-$5,322
Fees for Services Accounting-$5,250-$5,250
Advertising$4,234--$4,234
Information Technology$2,444$611-$3,055
Insurance$1,944$343-$2,287
Travel$1,046$349-$1,395
Other Expenses$536$418-$536
Total Functional Expenses$311,059$47,203$9,406$367,668
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
Yes
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
2018-01-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Bernstein
Formed
2000
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
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
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The organization utilizes a number of volunteers to staff their events as well as their gallery shop.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0122211
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0207487
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0212912
IRS990/PYProgramServiceRevenueAmt0165008
IRS990/PYRevenuesLessExpensesAmt025139
IRS990/PYSalariesCompEmpBnftPaidAmt0134444
IRS990/PYTotalExpensesAmt0347356
IRS990/PYTotalRevenueAmt0372495
IRS990/ReconcilationRevenueExpnssAmt0-3968
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04534
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012044
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt04,861
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0219197
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0207487
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0178357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0214300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0112455
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0931796
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0144503
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0163867
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0117945
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0123386
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0120020
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0669721
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01141
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01322
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02398
IRS990ScheduleA/OtherIncome509Grp/TotalAmt04861
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99700
IRS990ScheduleA/PublicSupportPY509Pct00.99560
IRS990ScheduleA/PublicSupportTotal509Amt01601517
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0363700
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0371354
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0296302
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0337686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0232475
IRS990ScheduleA/Total509Grp/TotalAmt01601517
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0363700
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0372495
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0297624
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0340084
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0232475
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01606378
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/BookValueAmt05469
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019639
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt025108
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt087299
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt043309
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0130608
IRS990ScheduleD/TotalBookValueLandBuildingsAmt092768
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION UTILIZES A NUMBER OF VOLUNTEERS TO STAFF THEIR EVENTS AS WELL AS THEIR GALLERY SHOP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALTHOUGH 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/ExplanationTxt2ALL DOCUMENTS ARE AVAILABLE UPON A REQUEST MADE TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt026000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt034187
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0172736
IRS990/TotalAssetsEOYAmt0174939
IRS990/TotalAssetsGrp/BOYAmt0172736
IRS990/TotalAssetsGrp/EOYAmt0174939
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0219197
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09406
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047203
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0311059
IRS990/TotalFunctionalExpensesGrp/TotalAmt0367668
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020690
IRS990/TotalLiabilitiesEOYAmt026861
IRS990/TotalLiabilitiesGrp/BOYAmt020690
IRS990/TotalLiabilitiesGrp/EOYAmt026861
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0152046
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148078
IRS990/TotalProgramServiceExpensesAmt0311059
IRS990/TotalProgramServiceRevenueAmt0144503
IRS990/TotalReportableCompFromOrgAmt046456
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0144503
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0363700
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0172736
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0174939
IRS990/TravelGrp/ManagementAndGeneralAmt0349
IRS990/TravelGrp/ProgramServicesAmt01046
IRS990/TravelGrp/TotalAmt01395
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0126046
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0113891
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt06824
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02175 LEE ROAD
IRS990/USAddress/CityNm0CLEVELAND HEIGHTS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044118
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.HEIGHTSARTS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z

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
2017Detailed filing. Detailed filing data is available for this year.$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