Civic Intelligence

Living Arts

990 • Fiscal year 2016 • EIN 43-1950379

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 10, 2017

8701 Vernor HwyDetroit, MI 48209

(313) 841-4765

Siviq Scores

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

Liabilities / Assets

60th percentile

0.09x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

59th percentile

0.07x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

39th percentile

-0.5%

Higher net margin than 39% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

75th percentile

$66,775

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

52nd percentile

2.2%

Faster asset growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

17th percentile

-19%

Faster revenue growth than 17% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$597,497

Up $12,954 (+2.2%) from 2015

Net Assets

Down

$541,711

Down $4,323 (-0.8%) from 2015

Liabilities

Up

$55,786

Up $17,277 (+45%) from 2015

Revenue

Down

$809,811

Down $195,348 (-19%) from 2015

Expenses

Up

$814,134

Up $96,084 (+13%) from 2015

Net Income

Down

-$4,323

Down $291,432 (-102%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $147,408Liabilities 2011: $17,519Net Assets 2011: $129,8892011Assets 2012: $458,458Liabilities 2012: $18,774Net Assets 2012: $439,6842012Assets 2013: $407,442Liabilities 2013: $24,497Net Assets 2013: $382,9452013Assets 2014: $286,390Liabilities 2014: $27,464Net Assets 2014: $258,9262014Assets 2015: $584,543Liabilities 2015: $38,509Net Assets 2015: $546,0342015Assets 2016: $597,497Liabilities 2016: $55,786Net Assets 2016: $541,7112016Assets 2017: $632,287Liabilities 2017: $47,032Net Assets 2017: $585,2552017Assets 2018: $837,982Liabilities 2018: $50,275Net Assets 2018: $787,7072018Assets 2019: $1,621,045Liabilities 2019: $47,124Net Assets 2019: $1,573,9212019Assets 2020: $1,365,110Liabilities 2020: $128,282Net Assets 2020: $1,236,8282020Assets 2021: $1,432,536Liabilities 2021: $135,176Net Assets 2021: $1,297,3602021Assets 2022: $1,448,129Liabilities 2022: $75,700Net Assets 2022: $1,372,4292022Assets 2023: $1,374,548Liabilities 2023: $48,521Net Assets 2023: $1,326,0272023Assets 2024: $1,238,668Liabilities 2024: $90,338Net Assets 2024: $1,148,3302024

Highlighted filing

2016

Assets$597,497
Liabilities$55,786
Net Assets$541,711

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $302,864Expenses 2011: $388,130Net Income 2011: -$85,2662011Revenue 2012: $830,931Expenses 2012: $521,136Net Income 2012: $309,7952012Revenue 2013: $501,960Expenses 2013: $558,699Net Income 2013: -$56,7392013Revenue 2014: $604,901Expenses 2014: $728,920Net Income 2014: -$124,0192014Revenue 2015: $1,005,159Expenses 2015: $718,050Net Income 2015: $287,1092015Revenue 2016: $809,811Expenses 2016: $814,134Net Income 2016: -$4,3232016Revenue 2017: $954,456Expenses 2017: $910,912Net Income 2017: $43,5442017Revenue 2018: $1,099,018Expenses 2018: $896,566Net Income 2018: $202,4522018Revenue 2019: $1,687,486Expenses 2019: $901,272Net Income 2019: $786,2142019Revenue 2020: $624,265Expenses 2020: $961,358Net Income 2020: -$337,0932020Revenue 2021: $770,373Expenses 2021: $709,841Net Income 2021: $60,5322021Revenue 2022: $804,316Expenses 2022: $729,247Net Income 2022: $75,0692022Revenue 2023: $884,447Expenses 2023: $930,849Net Income 2023: -$46,4022023Revenue 2024: $941,680Expenses 2024: $1,119,377Net Income 2024: -$177,6972024

Highlighted filing

2016

Revenue$809,811
Expenses$814,134
Net Income-$4,323
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 10, 2017
Return Version
2015v3.0
Gross Receipts
$809,811
Mission and Program Overview

Mission

Living Arts ignites creativity in the lives of Detroit youth through the performing, visual, and media arts.

Living arts engages detroit youth, teachers, and families in transformative experiences in the performing, visual, literary, and media arts. Through artist residencies in schools across detroit and robust out-of-school offerings in southwest detroit, we increase youth's academic achievement, develop their leadership and artistic skills, and strengthen our schools and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$70,172$220,439▲ $150,267
Cash and Non-Interest-Bearing Accounts$306,736$161,244▼ $145,492
Pledges and Grants Receivable$155,805$120,243▼ $35,562
Accounts Receivable$41,220$87,139▲ $45,919
Prepaid Expenses and Deferred Charges$4,951$3,779▼ $1,172
Land, Buildings, and Equipment, Net$4,534$3,527▼ $1,007
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$584,543$597,497▲ $12,954
Other Assets Total$1,125$1,126▲ $1
Liabilities
Accounts Payable and Accrued Expenses$17,858$32,389▲ $14,531
Other Liabilities$20,651$23,397▲ $2,746
Total Liabilities$38,509$55,786▲ $17,277
Net Assets / Fund Balance
Temporarily Rstr Net Assets$282,446$291,218▲ $8,772
Unrestricted Net Assets$263,588$250,493▼ $13,095
Total Net Assets Fund Balance$546,034$541,711▼ $4,323
Total Liabilities and Net Assets / Fund Balance$584,543$597,497▲ $12,954

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,527$54,856$58,383
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cara Nicole GraningerExecutive DirectorFT$66,775$66,775

Board Members and Trustees

NameTitle
Mike BrownPresident
Ralph ValdezVice President
Anne OsmerDirector
Carlotta Tutt HollowayDirector
Jimmy CrawfordDirector
Jordi CarbonellDirector
Matthew NahanDirector
Michelle HarrellDirector
Susan BriceDirector
Brian NettleinghamSecretary
Lesley MccarthyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$598,928
Program Service Revenue
$205,907
Investment Income
$267
Other Revenue
$4,709
All Other Contributions
$575,428
Change in Net Assets
$-4,323

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$38,564Fair Market Value (FMV)
Other Non Cash Contri Table1$210Fair Market Value (FMV)
Other Non Cash Contri Table1$150Fair Market Value (FMV)
Total Noncash Contributions3$38,924-

Audited Revenue Reconciliation

Revenue per Audited Statements
$809,811
Total Revenue per Audited Statements
$809,811
Total Revenue per Form 990
$809,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$456,590
Salaries, Compensation, and Employee Benefits$357,544
Total Fundraising Expense$99,570
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,788$53,251$40,854$248,893
Fees for Services Other$12,136$19,449$40,731$72,316
Current Officers, Directors, Trustees, and Key Employees$66,775--$66,775
Occupancy$43,969$1,308$1,006$46,283
Payroll Taxes$23,788$4,559$2,271$30,618
Fees for Services Accounting$23,971--$23,971
All Other Expenses$15,048$1,141$2,111$18,300
Advertising$8,515$4,569$1,458$14,542
Other Employee Benefits$9,339$1,046$873$11,258
Office Expenses$6,625$2,616$517$9,758
Other Expenses$9,140$24$314$9,478
Insurance$7,468$843$639$8,950
Travel$5,778$16$7$5,801
Depreciation Depletion$2,817$-313$42$2,546
Information Technology$1,080$124$97$1,301
Interest-$128-$128
Total Functional Expenses$625,197$89,367$99,570$814,134

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$814,134
Total Expenses per Audited Statements$814,134
Total Expenses per Form 990$814,134
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages$23,397
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

A copy of form 990 is reviewed by executive director. Depending on the timing of board meetings, living arts staff either e-mails a copy of form 990 to all members of its governing body prior to filing for electronic approval, as permitted by living arts' bylaws, or shares a copy at a board meeting for an in-person vote.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Yes, our policy requires officers, directors, trustees and key employees to disclose conflicts as they arise, which could be more or less frequent than annually.the policy is shared with new board members when they are oriented and they receive a board manual.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

At present time officers and directors are not compensated. Should that change in the future, the method of determining compensation is expected to be similar to the method used to determine the compensation of the executive director.the process for determining compensation of living arts' executive director included a review and approval by board members at the august 2014 board meeting, substantiated in the minutes from the same, and was informed by comparability data from the consulting firm, cobblestone solutions.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

At present time the organization does not have any other officers or key employees (based on irs definition). Should that change in the future, the process for determining compensation of living arts' other key employees, including arts instructors, was informed by comparability data from the national guild for community arts education benchmarking report.the process for determining compensation of living arts' director of programs, director of administration, program managers and officer manager included a review and approval by the internal capacity committee of the board and was informed by comparability data from the consulting firm, cobblestone solutions, and the national guild for community arts education benchmarking suvery data.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Living arts makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Living Arts
EIN
43-1950379
Phone
3138414765
Address
8701 VERNOR HWY, DETROIT, MI 48209

Signing Officer

Name
Cara Nicole Graninger
Title
Executive Director
Signed
2017-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cara Nicole Graninger
Formed
2002
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
17
Volunteers
50

Preparer

Firm
Derderian Kann Seyferth & Salucci PC
Address
3001 West Big Beaver Suite 700, Troy, MI 48084-3108
Preparer
Jean M Stenger CPA
Phone
2486493400
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Community, in its second year Teatro Chico or Little Theater continued to feature diverse Detroit dance,music, and media artists in and around the Ford Resource and Engagement Center at the Mexicantown Mercado. Outstanding youth artists, including Living Arts students, were featured alongside dynamic professional artists. Funded by a first time grant from the Knight Arts Challenge Detroit and matching funds from the Ford Motor Company Fund, 2015-2016 programs included: 30 Americans, a response to the Detroit Institute of Arts popular exhibit; Living Artists, which featured current work from our talented teaching artists; and Detroit Latinos, which explored issues surrounding identity and immigration. Total attendance of 450 included families and audiences from throughout Southwest and Metro Detroit.

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

No specific committee reviews and selects the independent auditor, instead the full board and board treasurer give input.no specific committee oversees the audit process and resulting financial statements, instead the board treasurer oversees the audit process and gives input if needed, and the whole board reviews draft statements, and approves the final audit and 990.

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IRS990/MissionDesc0LIVING ARTS ENGAGES DETROIT YOUTH, TEACHERS, AND FAMILIES IN TRANSFORMATIVE EXPERIENCES IN THE PERFORMING, VISUAL, LITERARY, AND MEDIA ARTS. THROUGH ARTIST RESIDENCIES IN SCHOOLS ACROSS DETROIT AND ROBUST OUT-OF-SCHOOL OFFERINGS IN SOUTHWEST DETROIT, WE INCREASE YOUTH'S ACADEMIC ACHIEVEMENT, DEVELOP THEIR LEADERSHIP AND ARTISTIC SKILLS, AND STRENGTHEN OUR SCHOOLS AND COMMUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0OSA programs were designed to use high quality arts experiences to help youth develop skills that would boost their leadership capacities and help them become more successful in school, work and their communities. In 2015-16, OSA delivered a total of eight weeks of summer programs and 32 weeks of offerings during the school year at the Ford Resource and Engagement Center (FREC). . Participants were able to choose from over 60 classes that explored seven dance forms, video animation, digital photography, songwriting and recording, many visual arts media, and more. A new multidisciplinary open studio program gave teens the opportunity to create their own collaborative works with guidance and mentorship from practicing artists. As in past years, the majority of OSA students received full or partial tuition scholarships to facilitate their enrollment. In all, OSA programs at the FREC reached 300 distinct youth ages 1-18 years with over 600 enrollments (accounting for children who enrolled in multiple classes). Recent OSA evaluation has shown how the classes impact the personal and artistic growth of our students and the community as a whole. Ninety-six percent of the students surveyed said that they were more creative as a result of what they had learned in their classes. When asked what they liked best about the program, many students commented on their teachers and the subjects they learned. In the parent survey, 100% said they would recommend the program to friends and family and one parent shared the feedback that Living Arts has offered affordable access for my children to experience art. My children are able to participate in a modern, high tech, art class that would otherwise be inaccessible. Thank you!
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IRS990/ProgSrvcAccomActy3Grp/Desc0El Arte Elementary-Middle: Arts-Infused Education. Our in-school Arts-Infused Education programs for 1st Grade through 8th Grade students established multi-session residencies in dance, drama, visual arts, media arts and literary arts for 1700 students in 60 classrooms in nine Detroit Public schools. Each residency targeted four or more specific Michigan Arts Standards for the appropriate discipline and grade level. The programs delivered standards-based sequential arts lessons, which in many residencies were integrated with English Language Arts (ELA), math, social studies, and science concepts and content. Teaching artists assessed their students at the beginning and end of the projects and included relevant assessment activities within each lesson to measure students progress. Our professional teaching artists worked with youth to support their social-emotional development and increase their academic achievement while facilitating students original art-making and skill development, building their visual, digital and performing arts abilities. Teacher comments about the impact of our in-school programs included: My students participate with a higher level of focus when they return from the activitiesThe connections to science themes were creative!
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.24$0.09$1.15$0.94$1.12$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.05$1.33$0.88$0.93$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.45$0.08$1.37$0.80$0.73$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.14$1.30$0.77$0.71$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.37$0.13$1.24$0.62$0.96$0.34
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.05$1.57$1.69$0.90$0.79
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.05$0.79$1.10$0.90$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.05$0.59$0.95$0.91$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.06$0.54$0.81$0.81$0.00
2015Summary only. Only limited summary data is available for this year.$0.58$0.04$0.55$1.01$0.72$0.29
2014Summary only. Only limited summary data is available for this year.$0.29$0.03$0.26$0.60$0.73$0.12
2013Summary only. Only limited summary data is available for this year.$0.41$0.02$0.38$0.50$0.56$0.06
2012Summary only. Only limited summary data is available for this year.$0.46$0.02$0.44$0.83$0.52$0.31
2011Summary only. Only limited summary data is available for this year.$0.15$0.02$0.13$0.30$0.39$0.09