Civic Intelligence

Interact Center for the Visual and Performing Arts

990 • Fiscal year 2019 • EIN 41-1802858

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 24, 2020

1860 Minnehaha Avenue WestSt Paul, MN 55104

(651) 209-3575

Siviq Scores

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

Liabilities / Assets

59th percentile

0.14x

Higher debt load relative to assets than 59% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$129,342

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

14th percentile

-7.9%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

55th percentile

6.2%

Faster revenue growth than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,124,119

Down $95,854 (-7.9%) from 2018

Net Assets

Down

$962,207

Down $84,676 (-8.1%) from 2018

Liabilities

Down

$161,912

Down $11,178 (-6.5%) from 2018

Revenue

Up

$2,061,838

Up $120,238 (+6.2%) from 2018

Expenses

Up

$2,146,514

Up $222,999 (+12%) from 2018

Net Income

Down

-$84,676

Down $102,761 (-568%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $207,968Liabilities 2010: $178,054Net Assets 2010: $29,9142010Assets 2011: $159,091Liabilities 2011: $309,189Net Assets 2011: -$150,0982011Assets 2012: $184,762Liabilities 2012: $273,266Net Assets 2012: -$88,5042012Assets 2013: $532,211Liabilities 2013: $146,585Net Assets 2013: $385,6262013Assets 2014: $791,819Liabilities 2014: $94,807Net Assets 2014: $697,0122014Assets 2015: $1,180,020Liabilities 2015: $108,688Net Assets 2015: $1,071,3322015Assets 2016: $1,292,873Liabilities 2016: $145,651Net Assets 2016: $1,147,2222016Assets 2017: $1,159,582Liabilities 2017: $130,784Net Assets 2017: $1,028,7982017Assets 2018: $1,219,973Liabilities 2018: $173,090Net Assets 2018: $1,046,8832018Assets 2019: $1,124,119Liabilities 2019: $161,912Net Assets 2019: $962,2072019Assets 2020: $1,357,405Liabilities 2020: $590,921Net Assets 2020: $766,4842020Assets 2021: $1,291,096Liabilities 2021: $342,797Net Assets 2021: $948,2992021Assets 2022: $1,181,462Liabilities 2022: $654,258Net Assets 2022: $527,2042022Assets 2023: $768,269Liabilities 2023: $498,068Net Assets 2023: $270,2012023Assets 2024: $3,347,305Liabilities 2024: $2,524,161Net Assets 2024: $823,1442024

Highlighted filing

2019

Assets$1,124,119
Liabilities$161,912
Net Assets$962,207

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,005,5382010Expenses 2011: $1,962,2162011Expenses 2012: $1,565,8892012Revenue 2013: $1,836,106Expenses 2013: $1,421,682Net Income 2013: $414,4242013Revenue 2014: $1,833,187Expenses 2014: $1,521,801Net Income 2014: $311,3862014Revenue 2015: $1,932,581Expenses 2015: $1,558,261Net Income 2015: $374,3202015Revenue 2016: $1,728,425Expenses 2016: $1,652,535Net Income 2016: $75,8902016Revenue 2017: $1,739,716Expenses 2017: $1,858,140Net Income 2017: -$118,4242017Revenue 2018: $1,941,600Expenses 2018: $1,923,515Net Income 2018: $18,0852018Revenue 2019: $2,061,838Expenses 2019: $2,146,514Net Income 2019: -$84,6762019Revenue 2020: $1,509,503Expenses 2020: $1,705,226Net Income 2020: -$195,7232020Revenue 2021: $2,253,287Expenses 2021: $2,071,472Net Income 2021: $181,8152021Revenue 2022: $1,749,860Expenses 2022: $2,168,466Net Income 2022: -$418,6062022Revenue 2023: $2,019,700Expenses 2023: $2,276,703Net Income 2023: -$257,0032023Revenue 2024: $2,785,312Expenses 2024: $2,232,369Net Income 2024: $552,9432024

Highlighted filing

2019

Revenue$2,061,838
Expenses$2,146,514
Net Income-$84,676
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 24, 2020
Return Version
2019v5.0
Gross Receipts
$2,080,508
Mission and Program Overview

Mission

To create art and challenge society's perception of people with disabilities through our artistic programming.

Interact center for the visusal and performing arts offers professionally rigorous visual and performing arts programs to adults with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$522,048$386,538▼ $135,510
Pledges and Grants Receivable$138,942$243,495▲ $104,553
Cash and Non-Interest-Bearing Accounts$279,729$234,816▼ $44,913
Land, Buildings, and Equipment, Net$131,263$136,181▲ $4,918
Accounts Receivable$90,045$73,852▼ $16,193
Prepaid Expenses and Deferred Charges$42,264$31,848▼ $10,416
Total Assets$1,219,973$1,124,119▼ $95,854
Other Assets Total$15,682$17,389▲ $1,707
Liabilities
Accounts Payable and Accrued Expenses$111,124$101,121▼ $10,003
Other Liabilities$61,966$60,791▼ $1,175
Total Liabilities$173,090$161,912▼ $11,178
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$878,520$814,227▼ $64,293
Net Assets With Donor Restrictions$168,363$147,980▼ $20,383
Total Net Assets Fund Balance$1,046,883$962,207▼ $84,676
Total Liabilities and Net Assets / Fund Balance$1,219,973$1,124,119▼ $95,854

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$91,027$125,202$216,229
Leasehold Improvements$45,154$22,726$67,880
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeanne CalvitExecutive DiFT$125,000$4,342$129,342

Board Members and Trustees

NameTitle
Dr Jan HoistadBoard Chair
Lori LeavittVice Chair
Ann LemmingBoard Member
Geraldine HarlanBoard Member
Patrick DowBoard Member
Susan ShapiroBoard Member
Patricia BachmeierSecretary
Whitney EmanuelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$668,405
Program Service Revenue
$1,397,899
Investment Income
$0
Other Revenue
$-4,466
All Other Contributions
$387,313
Change in Net Assets
$-84,676

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,061,838
Revenue Not Reported on Form 990
$8,175
Total Revenue per Audited Statements
$2,070,013
Total Revenue per Form 990
$2,061,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,308,586
Other Expenses$807,928
Total Fundraising Expense$268,074
Professional Fundraising Fees$30,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$668,102$206,288$101,728$976,118
Occupancy$137,783$43,681$33,371$214,835
Fees for Services Other$147,871$15,761$659$164,291
Current Officers, Directors, Trustees, and Key Employees$96,217$18,147$14,978$129,342
Other Employee Benefits$55,081$37,030$5,401$97,512
Payroll Taxes$63,963$17,655$9,730$91,348
Advertising$7,721$1,492$48,758$57,971
Travel$49,835$3,803$115$53,753
Depreciation Depletion$25,306$9,296$11,647$46,249
Fees for Services Professional Fundraising--$30,000$30,000
Office Expenses$12,721$9,053$3,227$25,001
Pension Plan Contributions$5,941$6,411$1,914$14,266
Fees for Services Accounting-$11,075-$11,075
Insurance$4,270$3,078$1,292$8,640
Information Technology$6,041$919$1,372$8,332
All Other Expenses$6,558$1,091$328$7,977
Other Expenses$2,008$2,936$2,659$7,603
Conferences and Meetings$2,431$2,696$801$5,928
Total Functional Expenses$1,485,896$392,544$268,074$2,146,514

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,154,689
Expenses per Audited Statements$2,146,514
Total Expenses per Form 990$2,146,514
Expenses Not Reported on Form 990$8,175
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$30,000
Fundraising Direct Expenses$18,670
Fundraising Gross Income$12,600

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Fling$26,333$12,600$7,575$5,025
Total Events$26,333$12,600$18,670$-6,070
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Liability$60,791
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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 11B

A draft of the 990 return is reviewed by management and then provided to the board of directors for review and comment. Once the board has reviewed the 990 return, it is filed with the internal revenue service.

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

New board members, officers and employees are required to review a copy of the conflict of interest policy upon admittance or election. The board annually reviews the disclosure forms that are completed by board members. Prior to board or committee action that involves a potential conflict, the conflicted individual must disclose facts material to the relationship and the disclosure is reflected in the meeting minutes. The board of directors then determines if there is a conflict. Conflicted individuals may not participate in or be permitted to hear the board/committee discussion on the matter, be permitted to vote on the transaction, be present during the vote, or be considered for determining the presence of a quorum. Proceedings related to conflicts of interest are documented in the meeting minutes.

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

Salary and bonus reviews are performed by the board annually based on the recommendation of staff. Comparisons are reviewed with the mn council of nonprofits salary survey results for similar organizations. There are no other officers or key employees of the organization other than the executive director.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statemets available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Interact Center for the Visual and
EIN
41-1802858
Phone
6512093575
Address
1860 MINNEHAHA AVENUE WEST, ST PAUL, MN 55104

Signing Officer

Name
Jeanne Calvit
Title
Executive Director
Phone
6512093575
Signed
2020-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanne Calvit
Formed
1996
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
8
Employees
38
Volunteers
75

Preparer

Firm
Akins Henke and Company
Address
600 INWOOD AVENUE NORTH SUITE 160, OAKDALE, MN 55128
Preparer
Chris Henke
Phone
6516363806
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Interact center for the visual and performing arts offers professionally rigorous visual and performing arts programs to adults with disabilities. In the spirit of radical inclusion, interact is a multi-cultural art center that embraces the entire spectrum of disability to transform and challenge notions of ability for both artists and audiences. We create and produce one theater shows which perform at an off sight, recognized theater and participate in two city-wide art crawls annually. The artists also show their work around the community at art shows and galleries. All artists are paid for their work.

Form 990, Part XI, Line 9

Special event expenses 8,175 special event expense -8,175

Financial Statement Notes

Schedule D, Page 3, Part X

The center has tax-exempt status under section 501(c)(3) of the internal revenue code and minnesota statute 290.05. It has been classified as an organization that is not a private foundation under the internal revenue code and charitable contributions by donors are tax deductible. It is the policy of the center, in accordance with u.s. Gaap, to assess any uncertain tax positions and, if necessary, record a tax asset or liability, and the related income tax expense, for any uncertain tax positions. Management has analyzed the tax positions taken by the center and has concluded that as of december 31, 2019, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.

Schedule D, Page 4, Part XI, Line 2D

Special event expenses 8,175

Schedule D, Page 4, Part XII, Line 2D

Special event expense 8,175

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IRS990/OtherSalariesAndWagesGrp/TotalAmt0976118
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IRS990/ProgramServiceRevenueGrp/Desc1GALLERY REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2PERFORMANCE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3WORKSHOP REVENUE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130070
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215905
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IRS990/PYOtherExpensesAmt0688764
IRS990/PYOtherRevenueAmt0-6406
IRS990/PYProgramServiceRevenueAmt041476
IRS990/PYRevenuesLessExpensesAmt018085
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IRS990/PYTotalExpensesAmt01923515
IRS990/PYTotalProfFndrsngExpnsAmt027996
IRS990/PYTotalRevenueAmt01941600
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-84676
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01861272
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER HAS TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE 290.05. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. IT IS THE POLICY OF THE CENTER, IN ACCORDANCE WITH U.S. GAAP, TO ASSESS ANY UNCERTAIN TAX POSITIONS AND, IF NECESSARY, RECORD A TAX ASSET OR LIABILITY, AND THE RELATED INCOME TAX EXPENSE, FOR ANY UNCERTAIN TAX POSITIONS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENT EXPENSES 8,175
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENT EXPENSE 8,175
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.35$2.52$0.82$2.79$2.23$0.55
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.50$0.27$2.02$2.28$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.65$0.53$1.75$2.17$0.42
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.34$0.95$2.25$2.07$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.36$0.59$0.77$1.51$1.71$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.16$0.96$2.06$2.15$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.22$0.17$1.05$1.94$1.92$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.16$0.13$1.03$1.74$1.86$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.15$1.15$1.73$1.65$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.11$1.07$1.93$1.56$0.37
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.09$0.70$1.83$1.52$0.31
2013Detailed filing. Detailed filing data is available for this year.$0.53$0.15$0.39$1.84$1.42$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.27$0.09$1.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.31$0.15$1.96
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.18$0.03$2.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $1M-$5M nonprofits