Civic Intelligence

Interact Center for the Visual and Performing Arts

990 • Fiscal year 2020 • EIN 41-1802858

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 27, 2021

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

78th percentile

0.44x

Higher debt load relative to assets than 78% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

73rd percentile

0.39x

Higher debt load relative to revenue than 73% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

75th percentile

$114,480

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

73rd percentile

21%

Faster asset growth than 73% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

18th percentile

-27%

Faster revenue growth than 18% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,357,405

Up $233,286 (+21%) from 2019

Net Assets

Down

$766,484

Down $195,723 (-20%) from 2019

Liabilities

Up

$590,921

Up $429,009 (+265%) from 2019

Revenue

Down

$1,509,503

Down $552,335 (-27%) from 2019

Expenses

Down

$1,705,226

Down $441,288 (-21%) from 2019

Net Income

Down

-$195,723

Down $111,047 (-131%) from 2019

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

2020

Assets$1,357,405
Liabilities$590,921
Net Assets$766,484

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

2020

Revenue$1,509,503
Expenses$1,705,226
Net Income-$195,723
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 27, 2021
Return Version
2020v4.0
Gross Receipts
$1,509,503
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
Cash and Non-Interest-Bearing Accounts$234,816$580,201▲ $345,385
Savings and Temporary Cash Investments$386,538$502,320▲ $115,782
Land, Buildings, and Equipment, Net$136,181$121,707▼ $14,474
Accounts Receivable$73,852$64,222▼ $9,630
Pledges and Grants Receivable$243,495$56,249▼ $187,246
Prepaid Expenses and Deferred Charges$31,848$15,317▼ $16,531
Total Assets$1,124,119$1,357,405▲ $233,286
Other Assets Total$17,389$17,389→ $0
Liabilities
Unsecured Notes Loans Payable-$250,000-
Mortgage Notes Payable Secured by Investment Property-$150,000-
Accounts Payable and Accrued Expenses$101,121$134,372▲ $33,251
Other Liabilities$60,791$56,549▼ $4,242
Total Liabilities$161,912$590,921▲ $429,009
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$814,227$639,436▼ $174,791
Net Assets With Donor Restrictions$147,980$127,048▼ $20,932
Total Net Assets Fund Balance$962,207$766,484▼ $195,723
Total Liabilities and Net Assets / Fund Balance$1,124,119$1,357,405▲ $233,286

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$80,230$156,047$236,277
Leasehold Improvements$41,477$30,215$71,692
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeanne CalvitExecutive DiFT$112,531$1,949$114,480

Board Members and Trustees

NameTitle
Mary Kay KennedyBoard Chair
Lori LeavittVice Chair
Ann LemmingBoard Member
Geraldine HarlanBoard Member
Susan ShapiroBoard Member
Patrick DowSecretary
Whitney EmanuelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$679,143
Program Service Revenue
$829,257
Investment Income
$0
Other Revenue
$1,103
All Other Contributions
$260,205
Change in Net Assets
$-195,723

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,509,503
Total Revenue per Audited Statements
$1,509,503
Total Revenue per Form 990
$1,509,503
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,198,228
Other Expenses$479,078
Total Fundraising Expense$197,953
Professional Fundraising Fees$27,920
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$558,375$277,827$70,384$906,586
Occupancy$147,402$37,043$18,482$202,927
Current Officers, Directors, Trustees, and Key Employees$68,688$22,896$22,896$114,480
Payroll Taxes$54,614$23,495$7,899$86,008
Other Employee Benefits$51,690$34,004$220$85,914
Depreciation Depletion$30,395$8,684$4,342$43,421
Advertising-$1,344$39,108$40,452
Fees for Services Professional Fundraising--$27,920$27,920
Office Expenses$12,009$4,848$2,267$19,124
Information Technology$9,698$3,284$1,351$14,333
Fees for Services Other$11,377$1,569$469$13,415
Fees for Services Accounting-$10,507-$10,507
Travel$7,884--$7,884
Insurance$3,854$1,101$550$5,505
Pension Plan Contributions$2,528$2,530$182$5,240
Conferences and Meetings$725$3,559$196$4,480
Other Expenses$1,465$1,032$1,557$4,054
All Other Expenses$3,150$103$52$3,305
Interest-$2,919-$2,919
Total Functional Expenses$1,070,293$436,980$197,953$1,705,226

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,705,226
Total Expenses per Audited Statements$1,705,226
Total Expenses per Form 990$1,705,226
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$27,920
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$56,549
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
Mary Kay Kennedy
Title
Board Chair
Phone
6512093575
Signed
2021-07-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Kay Kennedy
Formed
1996
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
7
Employees
32
Volunteers
3

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.

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, 2020, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.

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IRS990/MissionDesc0INTERACT 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.
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IRS990/PrincipalOfficerNm0MARY KAY KENNEDY
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt07,903
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01906530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01683441
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT LIABILITY
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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, 2020, 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0GRANT WRIT
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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0501 THEODORE WIRTH PARKWAY
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0MINNEAPOLIS
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0MN
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IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INTERACT 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NEW 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMETS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

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