Civic Intelligence

Summer of the Arts

EIN 42-1412706 • 501(c)3 • Iowa City, IA

Profile

The mission of summer of the arts is to build community in the iowa city area, to experience, learn about, and enjoy free arts and cultural programming.

319 E 1st StreetIowa City, IA 52240

www.summerofthearts.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$75,267

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

84th percentile

36%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-2.9%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$284,426

Up $75,300 (+36%) from 2023

Liabilities

Up

$9,461

Up $4,165 (+79%) from 2023

Net Assets

Up

$274,965

Up $71,135 (+35%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin62nd percentile

Revenue

Down

$624,137

Down $18,732 (-2.9%) from 2023

Expenses

Down

$554,576

Down $2,193 (-0.4%) from 2023

Net Income

Down

$69,561

Down $16,539 (-19%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$300K$200K$100K$0Assets 2011: $76,437Liabilities 2011: $2,311Net Assets 2011: $74,1262011Assets 2012: $219,468Liabilities 2012: $925Net Assets 2012: $218,5432012Assets 2013: $224,142Liabilities 2013: $1,614Net Assets 2013: $222,5282013Assets 2014: $185,918Liabilities 2014: $4,280Net Assets 2014: $181,6382014Assets 2015: $144,560Liabilities 2015: $7,599Net Assets 2015: $136,9612015Assets 2016: $109,793Liabilities 2016: $4,043Net Assets 2016: $105,7502016Assets 2017: $115,544Liabilities 2017: $3,832Net Assets 2017: $111,7122017Assets 2018: $84,309Liabilities 2018: $1,030Net Assets 2018: $83,2792018Assets 2019: $86,049Liabilities 2019: $4,245Net Assets 2019: $81,8042019Assets 2020: $198,747Liabilities 2020: $3,595Net Assets 2020: $195,1522020Assets 2021: $235,479Liabilities 2021: $5,116Net Assets 2021: $230,3632021Assets 2022: $120,676Liabilities 2022: $4,149Net Assets 2022: $116,5272022Assets 2023: $209,126Liabilities 2023: $5,296Net Assets 2023: $203,8302023Assets 2024: $284,426Liabilities 2024: $9,461Net Assets 2024: $274,9652024

Highlighted filing

2024

Assets$284,426
Liabilities$9,461
Net Assets$274,965
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $396,7942011Expenses 2012: $439,4512012Revenue 2013: $592,702Expenses 2013: $589,668Net Income 2013: $3,0342013Revenue 2014: $577,034Expenses 2014: $618,001Net Income 2014: -$40,9672014Revenue 2015: $573,619Expenses 2015: $617,948Net Income 2015: -$44,3292015Revenue 2016: $513,791Expenses 2016: $545,184Net Income 2016: -$31,3932016Revenue 2017: $564,909Expenses 2017: $559,910Net Income 2017: $4,9992017Revenue 2018: $591,977Expenses 2018: $619,223Net Income 2018: -$27,2462018Revenue 2019: $583,978Expenses 2019: $587,159Net Income 2019: -$3,1812019Revenue 2020: $413,773Expenses 2020: $302,093Net Income 2020: $111,6802020Revenue 2021: $535,316Expenses 2021: $501,522Net Income 2021: $33,7942021Revenue 2022: $501,463Expenses 2022: $610,380Net Income 2022: -$108,9172022Revenue 2023: $642,869Expenses 2023: $556,769Net Income 2023: $86,1002023Revenue 2024: $624,137Expenses 2024: $554,576Net Income 2024: $69,5612024

Highlighted filing

2024

Revenue$624,137
Expenses$554,576
Net Income$69,561
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$284,426
Liabilities
$9,461
Net assets
$274,965
Revenue
$624,137
Expenses
$554,576
Net income
$69,561
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.84$0.09$2.75$6.24$5.55$0.70
2023Detailed filing. Detailed filing data is available for this year.$2.09$0.05$2.04$6.43$5.57$0.86
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.04$1.17$5.01$6.10$1.09
2021Detailed filing. Detailed filing data is available for this year.$2.35$0.05$2.30$5.35$5.02$0.34
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.04$1.95$4.14$3.02$1.12
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$5.84$5.87$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$5.92$6.19$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.16$0.04$1.12$5.65$5.60$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.04$1.06$5.14$5.45$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.08$1.37$5.74$6.18$0.44
2014Detailed filing. Detailed filing data is available for this year.$1.86$0.04$1.82$5.77$6.18$0.41
2013Detailed filing. Detailed filing data is available for this year.$2.24$0.02$2.23$5.93$5.90$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.01$2.19$4.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.02$0.74$3.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.0
Gross Receipts
$625,253
Mission and Program Overview

Mission

The mission of summer of the arts is to build community by bringing people together in the heart of iowa city to experience, learn about, and enjoy the arts at free summer arts and cultural programs.

The mission of summer of the arts is to build community in the iowa city area, to experience, learn about, and enjoy free arts and cultural programming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$203,830$274,965▲ $71,135
Savings and Temporary Cash Investments$135,889$172,443▲ $36,554
Cash and Non-Interest-Bearing Accounts$37,823$63,183▲ $25,360
Land, Buildings, and Equipment, Net$10,254$24,798▲ $14,544
Accounts Receivable-$-4,500-
Total Assets$209,126$284,426▲ $75,300
Other Assets Total$25,160$28,502▲ $3,342
Liabilities
Accounts Payable and Accrued Expenses$5,296$9,461▲ $4,165
Total Liabilities$5,296$9,461▲ $4,165
Net Assets / Fund Balance
Total Net Assets Fund Balance$203,830$274,965▲ $71,135
Total Liabilities and Net Assets / Fund Balance$209,126$284,426▲ $75,300

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,798$73,026$97,824
Other Assets Org$28,502--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lisa BarnesExecutive DiFT$75,267$75,267

Board Members and Trustees

NameTitle
Shaner MagalhaesPresident
Angela RomeroDirector
Juli Seydell-johnsonDirector
Juliann Gibson LuxDirector
Kylie BuddinDirector
Leslie FinerDirector
Mary BlackwoodDirector
Melissa FlowersDirector
Miguel RodriguezDirector
Ofer SivanDirector
Quanda HoodDirector
Robin SpringerDirector
Chace RameyPast Preside
Natasha WendtSecretary
John RuppelTreasurer
Creighton GaynorVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$477,334
Program Service Revenue
$129,864
Investment Income
$16,939
Other Revenue
$0
All Other Contributions
$378,134
Change in Net Assets
$69,561
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$303,180
Salaries, Compensation, and Employee Benefits$251,396
Total Fundraising Expense$46,028
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$96,689$27,625$13,813$138,127
Current Officers, Directors, Trustees, and Key Employees$52,687$15,053$7,527$75,267
Occupancy-$28,745-$28,745
Advertising-$24,969-$24,969
Payroll Taxes$11,427$3,265$1,633$16,325
Other Employee Benefits$10,957$3,131$1,565$15,653
Insurance-$9,131-$9,131
Office Expenses-$9,030-$9,030
All Other Expenses$5,671$1,804-$7,475
Other Expenses$93,594-$7,293$7,293
Pension Plan Contributions$4,217$1,205$602$6,024
Depreciation Depletion-$5,621-$5,621
Fees for Services Accounting-$2,900-$2,900
Total Functional Expenses$376,069$132,479$46,028$554,576
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
Backup withholding compliance
No
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
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, Page 6, Part VI, Line 11B

“A copy of the form 990 is provided to each board member prior to meeting. The board of directors meets to review and discuss the form 990 prior to filing.”

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

“Board members are asked to sign a new conflict of interest form each year in january.”

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

“The board of directors conducts a review of the executive director and determines the overall amount to be provided for raises. The executive director then determines each staff person's salary for the following year.”

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

“The board of directors conducts a review of the executive director and determines the overall amount to be provided for raises. The executive director then determines each staff person's salary for the following year.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Summer of the Arts
EIN
42-1412706
Phone
3193377944
Address
319 E 1ST STREET, IOWA CITY, IA 52240

Signing Officer

Name
Shaner Magalhaes
Title
President
Phone
3193377944
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shaner Magalhaes
Formed
1995
Legal Domicile
Ia
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
272

Preparer

Firm
Savant Tax & Consulting
Address
PO BOX 75006, CEDAR RAPIDS, IA 52407
Preparer
Barry Frantz Ea
Phone
3193642945
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16SECRETARY
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0THE MISSION OF SUMMER OF THE ARTS IS TO BUILD COMMUNITY IN THE IOWA CITY AREA, TO EXPERIENCE, LEARN ABOUT, AND ENJOY FREE ARTS AND CULTURAL PROGRAMMING.
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IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01565
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03131
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010957
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015653
IRS990/OtherExpensesGrp/Desc0OPERATIONS EXPENSES
IRS990/OtherExpensesGrp/Desc1ARTIST & ENTERT. FEES
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3FUNDRAISING EXPENSES
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IRS990/OtherExpensesGrp/FundraisingAmt17293
IRS990/OtherExpensesGrp/ProgramServicesAmt0100827
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IRS990/PensionPlanContributionsGrp/FundraisingAmt0602
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01205
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IRS990/PensionPlanContributionsGrp/TotalAmt06024
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IRS990/PrincipalOfficerNm0SHANER MAGALHAES
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0135889
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0172443
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0448708
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0406693
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02241986
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt07282
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011659
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0671
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0718
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0897
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0129864
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0121712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0100109
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt084684
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05793
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07282
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011659
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0671
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0718
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0897
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt021227
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IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0499862
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0533392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0412486
IRS990ScheduleA/Total509Grp/TotalAmt02684148
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0413383
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt024798
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073026
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt097824
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt028502
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SOTA ENDOWMENT
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt028502
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO MEETING. THE BOARD OF DIRECTORS MEETS TO REVIEW AND DISCUSS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ASKED TO SIGN A NEW CONFLICT OF INTEREST FORM EACH YEAR IN JANUARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS CONDUCTS A REVIEW OF THE EXECUTIVE DIRECTOR AND DETERMINES THE OVERALL AMOUNT TO BE PROVIDED FOR RAISES. THE EXECUTIVE DIRECTOR THEN DETERMINES EACH STAFF PERSON'S SALARY FOR THE FOLLOWING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS CONDUCTS A REVIEW OF THE EXECUTIVE DIRECTOR AND DETERMINES THE OVERALL AMOUNT TO BE PROVIDED FOR RAISES. THE EXECUTIVE DIRECTOR THEN DETERMINES EACH STAFF PERSON'S SALARY FOR THE FOLLOWING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
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