Civic Intelligence

Ann Arbor School for the Performing

EIN 38-2997101 • 501(c)3 • Ann Arbor, MI

Profile

To nurture and inspire the musician in all of us and to be accessible to all in the greater ann arbor community.

P O Box 2447Ann Arbor, MI 48106-2447

www.aa-spa.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.59x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

84th percentile

0.13x

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

501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

24th percentile

-19%

Higher net margin than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

94th percentile

$51,438

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

23rd percentile

-40%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-33%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$36,599

Down $24,630 (-40%) from 2018

Liabilities

Up

$21,664

Up $7,274 (+51%) from 2018

Net Assets

Down

$14,935

Down $31,904 (-68%) from 2018

Revenue

Down

$172,417

Down $84,885 (-33%) from 2018

Expenses

Up

$204,321

Up $20,199 (+11%) from 2018

Net Income

Down

-$31,904

Down $105,084 (-144%) from 2018

Trend Graphs

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2011: $191,671Liabilities 2011: $108,562Net Assets 2011: $83,1092011Assets 2012: $174,903Liabilities 2012: $128,529Net Assets 2012: $46,3742012Assets 2013: $168,323Liabilities 2013: $107,300Net Assets 2013: $61,0232013Assets 2014: $19,189Liabilities 2014: $108,397Net Assets 2014: -$89,2082014Assets 2015: $16,347Liabilities 2015: $94,253Net Assets 2015: -$77,9062015Assets 2016: $23,868Liabilities 2016: $76,607Net Assets 2016: -$52,7392016Assets 2017: $12,370Liabilities 2017: $50,891Net Assets 2017: -$38,5212017Assets 2018: $61,229Liabilities 2018: $14,390Net Assets 2018: $46,8392018Assets 2019: $36,599Liabilities 2019: $21,664Net Assets 2019: $14,9352019

Highlighted filing

2019

Assets$36,599
Liabilities$21,664
Net Assets$14,935

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $356,0332011Revenue 2012: $344,654Expenses 2012: $378,676Net Income 2012: -$34,0222012Revenue 2013: $286,465Expenses 2013: $281,062Net Income 2013: $5,4032013Revenue 2014: $134,233Expenses 2014: $295,791Net Income 2014: -$161,5582014Revenue 2015: $301,416Expenses 2015: $290,114Net Income 2015: $11,3022015Revenue 2016: $304,091Expenses 2016: $278,924Net Income 2016: $25,1672016Revenue 2017: $251,894Expenses 2017: $237,676Net Income 2017: $14,2182017Revenue 2018: $257,302Expenses 2018: $184,122Net Income 2018: $73,1802018Revenue 2019: $172,417Expenses 2019: $204,321Net Income 2019: -$31,9042019

Highlighted filing

2019

Revenue$172,417
Expenses$204,321
Net Income-$31,904

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jul 11, 2020
Return Version
2018v3.2
Gross Receipts
$172,417
Mission and Program Overview

Mission

To nurture and inspire the musician in all of us and to be accessible to all in the greater ann arbor community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$53,077$30,452▼ $22,625
Rtn Earn Endowment Incm Other Fnds$46,839$14,935▼ $31,904
Prepaid Expenses and Deferred Charges$6,646--
Accounts Receivable$1,506$6,147▲ $4,641
Loans From Officers Directors$4,800$0▼ $4,800
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$61,229$36,599▼ $24,630
Liabilities
Deferred Revenue-$14,490-
Accounts Payable and Accrued Expenses$4,396$5,440▲ $1,044
Other Liabilities$5,194$1,734▼ $3,460
Total Liabilities$14,390$21,664▲ $7,274
Net Assets / Fund Balance
Total Net Assets Fund Balance$46,839$14,935▼ $31,904
Total Liabilities and Net Assets / Fund Balance$61,229$36,599▼ $24,630

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$13,056$13,056
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kasia Bielak-hoopsPresidentFT$51,438$51,438

Board Members and Trustees

NameTitle
Val JaskiewiczChair
Latonya WoodsVice Chair
David GreeneDirector
Elaine SargousDirector
Mary Jean RaabSecretary
Mark BailyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$81,763
Program Service Revenue
$90,533
Investment Income
$121
Other Revenue
$0
All Other Contributions
$77,303
Change in Net Assets
$-31,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$125,091
Other Expenses$57,416
Grants and Similar Amounts Paid$21,814
Total Fundraising Expense$15,396
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$51,382$10,942-$62,324
Current Officers, Directors, Trustees, and Key Employees$25,686$17,094$8,658$51,438
Grants to Domestic Individuals$21,814--$21,814
Other Employee Benefits$7,945$2,440$944$11,329
Occupancy$9,645$94$187$9,926
Office Expenses$4,762$740$1,860$7,362
Fees for Services Accounting$4,118$588$1,177$5,883
Insurance$2,721$1,318$778$4,817
Other Expenses$2,370$546$1,092$2,370
Travel$1,821$70-$1,891
Conferences and Meetings$910$130$260$1,300
All Other Expenses-$758-$758
Advertising$89$13$25$127
Total Functional Expenses$153,798$35,127$15,396$204,321
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$4,800$0▼ $4,800
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$1,734
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Section B, Line 11B

Form 990 was reviewed by the president and treasurer prior to filing. The form 990 is subsequently reviewed by all board members and is approved at a board meeting.

Form 990, Part VI, Section B, Line 12C

Forms are completed annually to disclose this information, and the executive director and board president ensure compliance.

Form 990, Part VI, Section B, Line 15

The executive committee performs a market analysis and determines compensation by qualifications and comparable nonprofit organizations in size and mission.

Form 990, Part VI, Section C, Line 19

All governing documents are available upon request from interested parties. Information can be requested by calling the office, e-mailing the executive director or board president, or via our website at www.aa-spa.org.

Filing and Contact Details

Filer

Filer Name
Ann Arbor School for the Performing
EIN
38-2997101
Phone
7342132000
Address
P O BOX 2447, ANN ARBOR, MI 48106-2447
Doing Business As
Community Music School of Ann Arbor

Signing Officer

Name
Mark Baily
Title
Treasurer
Phone
7342132000
Signed
2020-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Baily
Formed
1992
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
26
Volunteers
11

Preparer

Firm
Rehmann Robson LLC
Address
555 BRIARWOOD CIRCLE STE 300, ANN ARBOR, MI 48108
Preparer
Douglas a Kelly CPA
Phone
7347612005
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IRS990/ProgSrvcAccomActy2Grp/Desc0CLASSICAL STUDIES:THE CLASSICAL STUDIES PROGRAM OFFERS A COMPREHENSIVE SEQUENCE OF DEVELOPMENTAL ENSEMBLES THAT PREPARE YOUNG MUSICIANS FOR MEMBERSHIP IN ADVANCED HIGH SCHOOL ORCHESTRAS. THE GOAL OF THE PROGRAM IS TO NURTURE MUSICIANSHIP AND FOSTER ORCHESTRAL PLAYING. THE NEW HORIZONS SENIOR STRING ORCHESTRA IS DESIGNED FOR MATURE LEARNERS WHO HAVE NEVER PLAYED VIOLIN, VIOLA, CELLO, OR BASS AS WELL AS FORMER PLAYERS SEEKING TO REVIVE THEIR SKILLS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0JAZZ STUDIES:THE JAZZ STUDIES PROGRAM IS DESIGNED FOR INSTRUMENTALISTS AND VOCALISTS LOOKING FOR SMALL OR LARGE ENSEMBLE EXPERIENCE WITH JAZZ STYLES FROM ELEMENTARY AGE TO ADULT.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS INCLUDE CREATIVE STUDIES, WHICH WILL PUSH THE ENVELOPE ON CREATIVITY, AND SUMMER CAMP, WHERE CAMPERS DEVELOP A DEEP UNDERSTANDING OF THE MANY EXCITING AND DIVERSE OPPORTUNITIES THAT EXIST IN MUSIC AND OF THE RICHNESS OF THE AMERICAN MUSIC TRADITION.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt034684
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt015271
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0175952
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt014879
IRS990/PYInvestmentIncomeAmt085
IRS990/PYOtherExpensesAmt039423
IRS990/PYOtherRevenueAmt01270
IRS990/PYProgramServiceRevenueAmt079995
IRS990/PYRevenuesLessExpensesAmt073180
IRS990/PYSalariesCompEmpBnftPaidAmt0129820
IRS990/PYTotalExpensesAmt0184122
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0257302
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-31904
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt027295
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt046839
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt014935
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013056
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013056
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01734
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt01734
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WE HAVE NOT PUBLICIZED OUR RACIALLY NONDISCRIMINATORY POLICY THROUGH NEWSPAPER OR ANY OTHER MEDIA DURING THE PERIOD OF SOLICITATION BECAUSE IT IS LISTED ON OUR WEBSITE AND ON OUR ONLINE REGISTRATION SYSTEM. WE CONSIDER THAT POLICY IS KNOWN BY THE COMMUNITY AT LARGE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SCHEDULE E, PART I, LINE 6 - FUNDS ARE RECEIVED FROM THE ANN ARBOR PUBLIC SCHOOL SYSTEM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt021814
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt025
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0B KRAMER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0ADVISORY BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS REVIEWED BY THE PRESIDENT AND TREASURER PRIOR TO FILING. THE FORM 990 IS SUBSEQUENTLY REVIEWED BY ALL BOARD MEMBERS AND IS APPROVED AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORMS ARE COMPLETED ANNUALLY TO DISCLOSE THIS INFORMATION, AND THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT ENSURE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE PERFORMS A MARKET ANALYSIS AND DETERMINES COMPENSATION BY QUALIFICATIONS AND COMPARABLE NONPROFIT ORGANIZATIONS IN SIZE AND MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FROM INTERESTED PARTIES. INFORMATION CAN BE REQUESTED BY CALLING THE OFFICE, E-MAILING THE EXECUTIVE DIRECTOR OR BOARD PRESIDENT, OR VIA OUR WEBSITE AT WWW.AA-SPA.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt061229
IRS990/TotalAssetsEOYAmt036599
IRS990/TotalAssetsGrp/BOYAmt061229
IRS990/TotalAssetsGrp/EOYAmt036599
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt081763
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015396
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035127
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153798
IRS990/TotalFunctionalExpensesGrp/TotalAmt0204321
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014390
IRS990/TotalLiabilitiesEOYAmt021664
IRS990/TotalLiabilitiesGrp/BOYAmt014390
IRS990/TotalLiabilitiesGrp/EOYAmt021664
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt046839
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014935
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt034684
IRS990/TotalOtherProgSrvcRevenueAmt015271
IRS990/TotalProgramServiceExpensesAmt0153798
IRS990/TotalProgramServiceRevenueAmt090533
IRS990/TotalReportableCompFromOrgAmt051438
IRS990/TotalRevenueGrp/ExclusionAmt0121
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090533
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0172417
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt061229
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt036599

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