Civic Intelligence

Masters School of Art-Christian Center for the Art

EIN 34-2036185 • 501(c)3 • Portland, OR

Revoked

Profile

ART INSTRUCTION

Revocation date: Jan 15, 2024

14819 SE Primrose AvePortland, OR 97267

msoaonline.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

52nd percentile

2.8%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

87th percentile

$17,875

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

84th percentile

40%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-23%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$9,427

Up $2,705 (+40%) from 2019

Liabilities

Flat

$0

Flat from 2019

Net Assets

Up

$9,427

Up $2,705 (+40%) from 2019

Operations
Liabilities / Revenue62nd percentileNet Margin52nd percentile

Revenue

Down

$95,150

Down $28,927 (-23%) from 2019

Expenses

Down

$92,445

Down $30,831 (-25%) from 2019

Net Income

Up

$2,705

Up $1,904 (+238%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0Assets 2013: $36,986Liabilities 2013: $0Net Assets 2013: $36,9862013Assets 2016: $18,293Liabilities 2016: $311Net Assets 2016: $17,9822016Assets 2017: $16,370Liabilities 2017: $2,098Net Assets 2017: $14,2722017Assets 2018: $6,782Liabilities 2018: $861Net Assets 2018: $5,9212018Assets 2019: $6,722Liabilities 2019: $0Net Assets 2019: $6,7222019Assets 2020: $9,427Liabilities 2020: $0Net Assets 2020: $9,4272020

Highlighted filing

2020

Assets$9,427
Liabilities$0
Net Assets$9,427
Open 2020 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2013: $266,0032013Revenue 2016: $210,856Expenses 2016: $220,763Net Income 2016: -$9,9072016Revenue 2017: $241,606Expenses 2017: $245,316Net Income 2017: -$3,7102017Revenue 2018: $182,541Expenses 2018: $190,892Net Income 2018: -$8,3512018Revenue 2019: $124,077Expenses 2019: $123,276Net Income 2019: $8012019Revenue 2020: $95,150Expenses 2020: $92,445Net Income 2020: $2,7052020

Highlighted filing

2020

Revenue$95,150
Expenses$92,445
Net Income$2,705
Open 2020 Filing

Filings

Most recent year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,427
Liabilities
$0
Net assets
$9,427
Revenue
$95,150
Expenses
$92,445
Net income
$2,705
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.95$0.92$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$1.24$1.23$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$1.83$1.91$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.16$0.02$0.14$2.42$2.45$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$2.11$2.21$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$2.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 15, 2021
Return Version
2019v5.1
Gross Receipts
$95,150
Mission and Program Overview

Mission

ART INSTRUCTION

Program Services

DescriptionGrantsExpenses
CLASSES ARE TAUGHT IN PERSON AND ONLINE-$92,040
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LAURA FISHKINPresidentPT$17,875-$17,875
MIKE FISHKINBookkeeper-$12,000-$12,000
NAOMI PARRYBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Masters School of Art - Christian Center for the
EIN
34-2036185
Address
14819 SE PRIMROSE AVE, PORTLAND, OR 97267

Signing Officer

Name
Laura Fishkin
Title
President
Phone
5038914834
Signed
2021-07-15
Discuss with paid preparer
No

Preparer

Firm
Sleasman & Tanner PC
Address
8800 SE Sunnyside Rd 215N, Clackamas, OR 97015
Preparer
Allen R Tanner
Phone
5034867119
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountcontract services 14,840payroll taxes 6,201telephone 4,349operational supplies 3,026payroll services 2,153printing and reporduction 987insurance 952miscelanious expense 559bank charges 330computer 255”

Raw XML Appendix129 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MIKE FISHKIN
IRS990EZ/BooksInCareOfDetail/PhoneNum05038914834
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt014819 SE PRIMROSE AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PORTLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097267
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06722
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09427
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt040
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02705
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02447
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt06722
IRS990EZ/Form990TotalAssetsGrp/EOYAmt09427
IRS990EZ/GrossReceiptsAmt095150
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06722
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09427
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06722
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09427
IRS990EZ/OccupancyRentUtltsAndMaintAmt07160
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt017875
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt212000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAURA FISHKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NAOMI PARRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIKE FISHKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOOKKEEPER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt033652
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ART INSTRUCTION
IRS990EZ/ProgramServiceRevenueAmt095110
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CLASSES ARE TAUGHT IN PERSON AND ONLINE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt092040
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt049186
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt092445
IRS990EZ/TotalProgramServiceExpensesAmt092040
IRS990EZ/TotalRevenueAmt095150
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0MSOAONLINE.COM
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0false
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOLS NON-DISCRIMINATION POLICY, AS STATED IN THE BYLAWS, IS THAT THERE WILL NOT BE ANY DISCRIMINATION.AS SUCH, THE SCHOOL DOES NOT COMPLICATE THE POLICY BY HAVING ADDITIONAL STATEMENTS IN ANY BROCHURES OR ADVERTISING.THERE HAVE NOT BEEN ANY REQUESTS, BUT THE SCHOOLS POSITION IS TO PROVIDE A COPY OF THE BYLAWS SHOWING THE NON-DISCRIMIATION POLICY TO ANYONE REQUESTING SUCH INFORMATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTCONTRACT SERVICES 14,840PAYROLL TAXES 6,201TELEPHONE 4,349OPERATIONAL SUPPLIES 3,026PAYROLL SERVICES 2,153PRINTING AND REPORDUCTION 987INSURANCE 952MISCELANIOUS EXPENSE 559BANK CHARGES 330COMPUTER 255
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA FISHKIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05038914834
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASTERS SCHOOL OF ART - CHRISTIAN CENTER FOR THE
ReturnHeader/Filer/BusinessNameControlTxt0MAST
ReturnHeader/Filer/EIN0342036185
ReturnHeader/Filer/USAddress/AddressLine1Txt014819 SE PRIMROSE AVE
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097267
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822909929
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sleasman & Tanner PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08800 SE Sunnyside Rd 215N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clackamas
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097015
ReturnHeader/PreparerPersonGrp/PhoneNum05034867119
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Allen R Tanner
ReturnHeader/ReturnTs02021-07-15T20:10:40-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

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