Civic Intelligence

Vsa Minnesota

990 • Fiscal year 2014 • EIN 36-3440452

Oct 01, 2013 to Sep 30, 2014 • Filed on Dec 29, 2014

528 Hennepin AvenueRoom/Suite 30555403

(612) 332-3888

Siviq Scores

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

Liabilities / Assets

64th percentile

0.02x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

66th percentile

0.02x

Higher debt load relative to revenue than 66% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$51,718

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 14.8% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

22nd percentile

-17%

Faster asset growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Down

$325,109

Down $68,463 (-17%) from 2013

Net Assets

Down

$319,707

Down $49,699 (-13%) from 2013

Liabilities

Down

$5,402

Down $18,764 (-78%) from 2013

Revenue

$348,756

No earlier filing loaded for comparison.

Expenses

Down

$398,455

Down $117,454 (-23%) from 2013

Net Income

-$49,699

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.

$400K$300K$200K$100K$0Assets 2011: $126,259Liabilities 2011: $6,200Net Assets 2011: $120,0592011Assets 2012: $315,831Liabilities 2012: $4,194Net Assets 2012: $311,6372012Assets 2013: $393,572Liabilities 2013: $24,166Net Assets 2013: $369,4062013Assets 2014: $325,109Liabilities 2014: $5,402Net Assets 2014: $319,7072014Assets 2015: $320,871Liabilities 2015: $5,938Net Assets 2015: $314,9332015Assets 2016: $281,652Liabilities 2016: $2,799Net Assets 2016: $278,8532016Assets 2017: $288,174Liabilities 2017: $5,194Net Assets 2017: $282,9802017Assets 2018: $269,173Liabilities 2018: $1,213Net Assets 2018: $267,9602018

Highlighted filing

2014

Assets$325,109
Liabilities$5,402
Net Assets$319,707

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $549,6772011Expenses 2012: $422,4442012Expenses 2013: $515,9092013Revenue 2014: $348,756Expenses 2014: $398,455Net Income 2014: -$49,6992014Revenue 2015: $480,637Expenses 2015: $485,410Net Income 2015: -$4,7732015Revenue 2016: $387,206Expenses 2016: $423,286Net Income 2016: -$36,0802016Revenue 2017: $374,066Expenses 2017: $369,939Net Income 2017: $4,1272017Revenue 2018: $343,755Expenses 2018: $358,775Net Income 2018: -$15,0202018

Highlighted filing

2014

Revenue$348,756
Expenses$398,455
Net Income-$49,699
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Dec 29, 2014
Return Version
2013v4.0
Gross Receipts
$348,756
Mission and Program Overview

Mission

Vsa minnesota, a member of the vsa affiliate network, a program of the john f. Kennedy center for the performing arts, is a statewide nonprofit organization dedicated to providing, promoting and creating quality art opportunities and avenues for people with disabilities in the areas of visual and media art, music, dance, theater, storytelling, and creative writing. The arts play an essential role in enriching lives and enhancing the learning skills, creativity, responsiveness, and social itneraction of persons with disabilities, as well as provide for the exchange of information and ideas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$283,018$214,995▼ $68,023
Savings and Temporary Cash Investments$69,159$69,812▲ $653
Accounts Receivable$35,170$35,916▲ $746
Land, Buildings, and Equipment, Net$5,768$3,929▼ $1,839
Prepaid Expenses and Deferred Charges$457$457→ $0
Total Assets$393,572$325,109▼ $68,463
Liabilities
Accounts Payable and Accrued Expenses$24,166$5,402▼ $18,764
Total Liabilities$24,166$5,402▼ $18,764
Net Assets / Fund Balance
Temporarily Rstr Net Assets$385,159$308,044▼ $77,115
Permanently Rstr Net Assets$7,986$7,990▲ $4
Unrestricted Net Assets$-23,739$3,673▲ $27,412
Total Net Assets Fund Balance$369,406$319,707▼ $49,699
Total Liabilities and Net Assets / Fund Balance$393,572$325,109▼ $68,463

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,929$21,312$25,241
Other Land Buildings-$6,000$6,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$7,986-▲ $4-$7,990
2012$7,978-▲ $8-$7,986
2011$7,972-▲ $6-$7,978
2010$7,490$425▲ $57-$7,972
2009$7,114$350▲ $26-$7,490
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Craig J DunnExecutive DiFT$51,718$51,718

Board Members and Trustees

NameTitle
Gail BurkePresident
Adam PerryDirector
Adrienne MasonDirector
Char CoalDirector
Jessica LeeDirector
Stacy ShamblottDirector
Stephen DankoDirector
Anne PeacockSecretary
Christian NovakTreasurer
Wade KarliVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$315,055
Program Service Revenue
$33,687
Investment Income
$14
Other Revenue
$0
All Other Contributions
$278,318
Change in Net Assets
$-49,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$348,756
Revenue Not Reported on Form 990
$20,145
Total Revenue per Audited Statements
$368,901
Total Revenue per Form 990
$348,756
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$172,643
Salaries, Compensation, and Employee Benefits$138,183
Other Expenses$87,629
Total Fundraising Expense$20,568
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$146,660--$146,660
Current Officers, Directors, Trustees, and Key Employees$36,709$10,108$6,384$53,201
Other Salaries and Wages$34,158$9,406$5,940$49,504
Grants to Domestic Individuals$25,983--$25,983
Other Employee Benefits$17,100$3,748$2,577$23,425
Fees for Services Accounting$12,824$5,496-$18,320
Occupancy$8,071$2,306$1,153$11,530
Payroll Taxes$5,879$1,619$1,022$8,520
Travel$7,540$238$159$7,937
Office Expenses$5,779$668$727$7,174
Pension Plan Contributions$2,579$565$389$3,533
All Other Expenses$1,396$323$1,157$2,876
Insurance$848$848$424$2,120
Depreciation Depletion$1,287$368$184$1,839
Other Expenses$1,219$1,135$278$1,413
Total Functional Expenses$340,532$37,355$20,568$398,455

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$418,600
Expenses per Audited Statements$398,455
Total Expenses per Form 990$398,455
Expenses Not Reported on Form 990$20,145
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
41-1669156--Ada Improvement Gran$15,000
41-1408420--Ada Improvement Gran$15,000
41-1354967--Ada Improvement Gran$15,000
41-1856160--Ada Improvement Gran$15,000
41-0695509--Ada Improvement Gran$15,000
20-4451219--Ada Improvement Gran$15,000
41-1280683--Ada Improvement Gran$15,000
41-0916478--Ada Improvement Gran$15,000
41-1734179--Ada Improvement Gran$12,140
41-0962296--Ada Improvement Gran$7,400
41-1690483--Ada Improvement Gran$7,120
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
Yes
Audit committee
No
Backup withholding compliance
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
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 7A

The board of directors has the sole authority to elect additional directors to the governing body.

Form 990, Page 6, Part VI, Line 8B

The executive committee (board officers) meet on a fairly regular basis. All of their actions must be approved by the full board at the next scheduled meeting of the board of directors.

Form 990, Page 6, Part VI, Line 11B

The draft form 990 is reviewed by the executive director and the board treasurer upon receipt from the firm compiling the report. The e.d. And treasurer approve the draft for release by the compiling firm. The finalized report is then submitted to the full board of directors for approval and submission.

Form 990, Page 6, Part VI, Line 12C

The vsa minnesota board of directors adopted a conflict of interest policy on march 6, 2012. Since then, each year at the annual meeting held in october, each board and staff member read that policy and sign off on their understanding and agreement to abide by that policy. In general, board members are not eligible to apply for grants offered by the organization.

Form 990, Page 6, Part VI, Line 15A

The president of the board of directors does an annual review of the executive director which includes compensation. This review is circulated through all other board members. A recommendation for salary adjustment is made based on the review and input from the board. The executive director has on occasion, over the years, accepted less than the full percentage recommended by the board. This did not take place during this year although there were no salary increases for the e.d. This year.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents (including by-laws financial audit, 990, conflict of interest policies, ada access plan and personnel policies) available for public inspection upon request. Requested materials can be viewed on-site at the organization's office.

Filing and Contact Details

Filer

EIN
36-3440452
Phone
6123323888

Signing Officer

Name
Craig Dunn
Title
Executive Director
Phone
6123323888
Signed
2014-12-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Dunn
Formed
1986
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
41

Preparer

Preparer
Joseph a Rusche
Phone
9528544244
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Vsa minnesota, a member of the vsa affiliate network, a program of the john f. Kennedy center for the performing arts, is a statewide nonprofit organization dedicated to providing, promoting and creating quality art opportunities and avenues for people with disabilities in the areas of visual and media art, music, dance, theater, storytelling, and creative writing. The arts play an essential role in enriching lives and enhancing the learning skills, creativity, responsiveness, and social itneraction of persons with disabilities, as well as provide for the exchange of information and ideas.

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

Posting service that lists current information pertinent to minnesota artists with disabilities, including employment opportunities, calls for art, accessible performance listings, and announcemnets of happenings by and for artists with disabilities. Finally, this program also includes the emerging artists grant program which supports minnesota artists with disabilities in creating new work. Seven 1,500 grants were awarded this year to writers, performing and visual artists.

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

This year to serve organizations in the lakes region, an area including the nine counties of becker, clay, douglas, grant, otter tail, pope, stevens, traverse and wilkin but there were no applicants for the available funds. This program/service area also continues to include access to performing arts which is a long-standing program that provides technical assistance to arts organizations in the areas of american sign language interpretation, audio description and captioning for individuals who are deaf or blind who attend arts performances offering these accommodations. Technical assistance includes marketing to deaf/hard of hearing and blind/low vision communities and building performance organizations capabilities to meet the needs of audience members from these communities. Vsa minnesota has a captioning display unit that it offers out to organizations wishing to provide open captioning for their live arts performances. The organizations accessible arts calendar promotes all performances in the state featuring asl interpretation, audio description and captioning. This calendar is found on the organizations website at www.vsamn.org/calendar.

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

Public awareness and outreach: other awareness work includes ongoing visual art exhibits showing work by minnesota artists with disabilities. Work was shown during the year at vision loss resources in minneapolis and at two exhibits at mra/trusight in plymouth (october-december, 2013 and september, 2014). Vsa minnesota's web site (www.vsamn.org) is accessible to people with a range of abilities (including people who are blind or have low vision) and includes current and pertinent information about the organization and its programs. Additional information about the organization can be found on the vsa minnesota facebook page. The largest program offered by vsa minnesota this year was the minnesota disability mural project. The project resulted in the creation of 1,022 pieces of art and culminated in two 10-day exhibits in october, 2013. The exhibits were at the gallery saint germain in st. Cloud which featured 368 pieces and the one at city center in downtown minneapolis featured 654.

Form 990, Page 12, Part XII, Line 2C

The board oversees the selection of an accounting firm and may periodically solicit outside bids for doing the annual review.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

There is a board designated endowment for long-term funding of the organization.

Schedule D, Page 3, Part X

The organization's filings with the internal revenue service are subject to audit. The information returns for the past three and one-half years are open to examination. Management has evaluated its tax positions and has concluded that they do not result in anything that would require either recording or disclosure in the financial statements based on the criteria set forth in asc 740 ("income taxes").

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IRS990/Desc0EDUCATIONAL PROGRAMS AND ARTIST RESIDENCIES: THE SCHOOL RESIDENCY PROGRAM BRINGS VISITING ARTISTS INTO CLASSROOMS AROUND THE STATE TO PROVIDE PARTICIPATORY ARTS EXPERIENCES TO STUDENTS WITH DISABILITES. STUDENTS IN 12 SCHOOLS PARTICIPATED IN RESIDENCIES THIS YEAR. IN ADDITION, THE ARTIST AMBASSADOR PROGRAM PAIRS THE ORGANIZATION STAFF MEMBER WITH A MINNESOTA ARTIST WITH A DISABILITY TO MAKE CLASSROOM PRESENTATIONS FOCUSING ON BUILDING STUDENT AWARENESS OF THE CAPABILITIES OF PEOPLE WITH DISAIBLITIES IN THE ARTS. STUDENTS WITH AND WIHOUT DISABILITIES IN TWO LOCATIONS SERVED AS AUDIENCE MEMBERS FOR THESE PRESENTATIONS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/MissionDesc0VSA MINNESOTA, A MEMBER OF THE VSA AFFILIATE NETWORK, A PROGRAM OF THE JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS, IS A STATEWIDE NONPROFIT ORGANIZATION DEDICATED TO PROVIDING, PROMOTING AND CREATING QUALITY ART OPPORTUNITIES AND AVENUES FOR PEOPLE WITH DISABILITIES IN THE AREAS OF VISUAL AND MEDIA ART, MUSIC, DANCE, THEATER, STORYTELLING, AND CREATIVE WRITING. THE ARTS PLAY AN ESSENTIAL ROLE IN ENRICHING LIVES AND ENHANCING THE LEARNING SKILLS, CREATIVITY, RESPONSIVENESS, AND SOCIAL ITNERACTION OF PERSONS WITH DISABILITIES, AS WELL AS PROVIDE FOR THE EXCHANGE OF INFORMATION AND IDEAS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROFESSIONAL DEVELOPMENT: VSA MINNESOTA CONDUCTED THREE FULL-DAY WORKSHOPS THAT ADDRESSED TOPICS CRUCIAL TO SUCCESSFULLY USING THE ARTS WITH STUDENTS WITH DISABILITIES. THE WORKSHOPS BROUGHT TOGETHER BOTH RESIDENCY ARTISTS AND OTHERS SEEKING TO IMPROVE THEIR SKILLS IN WORKING WITH STUDENTS WITH DISABILITIES IN AND THROUGH THE ARTS. WORKSHOPS WERE HELD THIS YEAR AT THE PARAMOUNT CENTER IN ST. CLOUD, THE PERPICH CENTER FOR ARTS EDUCATION IN GOLDEN VALLEY AND THE MINNESOTA DEPARTMENT OF EDUCATION IN ST. PAUL. THE PROFESSIONAL DEVELOPMENT PROGRAM AREA ALSO INCLUDES FACILITATION AND PROMOTION OF NETWORKING AND TECHNICAL ASSISTANCE TO ARTISTS WITH DISABILITIES. THIS OCCURS THROUGH ARTIST GATHERINGS IN ST. CLOUD AND TWIN CITIES LOCATIONS THROUGH AN EMAIL POSTING SERVICE THAT LISTS CURRENT INFORMATION PERTINENT TO MINNESOTA ARTISTS WITH DISABILITIES, INCLUDING EMPLOYMENT OPPORTUNITIES, CALLS FOR ART, ACCESSIBLE PERFORMANCE LISTINGS, AND ANNOUNCEMNETS OF HAPPENINGS BY AND FOR ARTISTS WITH DISABILITIES. FINALLY, THIS PROGRAM ALSO INCLUDES THE EMERGING ARTISTS GRANT PROGRAM WHICH SUPPORTS MINNESOTA ARTISTS WITH DISABILITIES IN CREATING NEW WORK. SEVEN 1,500 GRANTS WERE AWARDED THIS YEAR TO WRITERS, PERFORMING AND VISUAL ARTISTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CULTURAL ACCESS AND INCLUSIVE ARTS SERVICES VSA MINNESOTA SERVES AS A RESOURCE TO STATE ARTS ORGANIZATIONS ON DISABILITY AWARENESS, THE AMERICANS WITH DISABILITY ACT, AND PHYSICAL AND PROGRAMMATIC ACCESS TO ARTS VENUES AND SERVICES, USING ON-SITE MATERIALS AND COMMUNITY RESOURCES. THE PROGRAM AGAIN THIS YEAR INCLUDED THE ADA IMPROVEMENT GRANT PROGRAM FOR METRO ARTS ORGANIZATIONS MADE POSSIBLE BY A GRANT FROM THE METROPOLITAN REGIONAL ARTS COUNCIL (ST. PAUL). THIS PROGRAM ALLOWED VSA MINNESOTA TO MAKE GRANTS TO 16 ORGANIZATIONS SEEKING TO IMPROVE ACCESS TO THEIR PROGRAMS BY PEOPLE WITH DISABILITIES THROUGH PHYSICAL OR PROGRAM IMPROVEMENTS. THE MAXIMUM GRANT AMOUNT WAS 15,000 AND JUST OVER 162,000 WAS AWARDED IN TOTAL. A SIMILAR GRANT PROGRAM WAS AGAIN OFFERED THIS YEAR TO SERVE ORGANIZATIONS IN THE LAKES REGION, AN AREA INCLUDING THE NINE COUNTIES OF BECKER, CLAY, DOUGLAS, GRANT, OTTER TAIL, POPE, STEVENS, TRAVERSE AND WILKIN BUT THERE WERE NO APPLICANTS FOR THE AVAILABLE FUNDS. THIS PROGRAM/SERVICE AREA ALSO CONTINUES TO INCLUDE ACCESS TO PERFORMING ARTS WHICH IS A LONG-STANDING PROGRAM THAT PROVIDES TECHNICAL ASSISTANCE TO ARTS ORGANIZATIONS IN THE AREAS OF AMERICAN SIGN LANGUAGE INTERPRETATION, AUDIO DESCRIPTION AND CAPTIONING FOR INDIVIDUALS WHO ARE DEAF OR BLIND WHO ATTEND ARTS PERFORMANCES OFFERING THESE ACCOMMODATIONS. TECHNICAL ASSISTANCE INCLUDES MARKETING TO DEAF/HARD OF HEARING AND BLIND/LOW VISION COMMUNITIES AND BUILDING PERFORMANCE ORGANIZATIONS CAPABILITIES TO MEET THE NEEDS OF AUDIENCE MEMBERS FROM THESE COMMUNITIES. VSA MINNESOTA HAS A CAPTIONING DISPLAY UNIT THAT IT OFFERS OUT TO ORGANIZATIONS WISHING TO PROVIDE OPEN CAPTIONING FOR THEIR LIVE ARTS PERFORMANCES. THE ORGANIZATIONS ACCESSIBLE ARTS CALENDAR PROMOTES ALL PERFORMANCES IN THE STATE FEATURING ASL INTERPRETATION, AUDIO DESCRIPTION AND CAPTIONING. THIS CALENDAR IS FOUND ON THE ORGANIZATIONS WEBSITE AT WWW.VSAMN.ORG/CALENDAR.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PUBLIC AWARENESS AND OUTREACH: OTHER AWARENESS WORK INCLUDES ONGOING VISUAL ART EXHIBITS SHOWING WORK BY MINNESOTA ARTISTS WITH DISABILITIES. WORK WAS SHOWN DURING THE YEAR AT VISION LOSS RESOURCES IN MINNEAPOLIS AND AT TWO EXHIBITS AT MRA/TRUSIGHT IN PLYMOUTH (OCTOBER-DECEMBER, 2013 AND SEPTEMBER, 2014). VSA MINNESOTA'S WEB SITE (WWW.VSAMN.ORG) IS ACCESSIBLE TO PEOPLE WITH A RANGE OF ABILITIES (INCLUDING PEOPLE WHO ARE BLIND OR HAVE LOW VISION) AND INCLUDES CURRENT AND PERTINENT INFORMATION ABOUT THE ORGANIZATION AND ITS PROGRAMS. ADDITIONAL INFORMATION ABOUT THE ORGANIZATION CAN BE FOUND ON THE VSA MINNESOTA FACEBOOK PAGE. THE LARGEST PROGRAM OFFERED BY VSA MINNESOTA THIS YEAR WAS THE MINNESOTA DISABILITY MURAL PROJECT. THE PROJECT RESULTED IN THE CREATION OF 1,022 PIECES OF ART AND CULMINATED IN TWO 10-DAY EXHIBITS IN OCTOBER, 2013. THE EXHIBITS WERE AT THE GALLERY SAINT GERMAIN IN ST. CLOUD WHICH FEATURED 368 PIECES AND THE ONE AT CITY CENTER IN DOWNTOWN MINNEAPOLIS FEATURED 654.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THERE IS A BOARD DESIGNATED ENDOWMENT FOR LONG-TERM FUNDING OF THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FILINGS WITH THE INTERNAL REVENUE SERVICE ARE SUBJECT TO AUDIT. THE INFORMATION RETURNS FOR THE PAST THREE AND ONE-HALF YEARS ARE OPEN TO EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THEY DO NOT RESULT IN ANYTHING THAT WOULD REQUIRE EITHER RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS BASED ON THE CRITERIA SET FORTH IN ASC 740 ("INCOME TAXES").
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ADA IMPROVEMENT GRAN
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