Civic Intelligence

Living Arts Trust Inc DBA O Cinema

EIN 44-2277899 • 501(c)3 • Miami, FL

Profile

The living arts trust, inc is organized exclusively for charitable and educational purposes within the meaning of section 501c3 of the erc of 1986. A now enacted or hearafter amended, including for such

6815 Biscayne Blvd Ste 103-461Miami, FL 33138

o-cinema.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.11x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$71,923

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

18th percentile

-8.8%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-24%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$1,353,646

Up $142,800 (+12%) from 2022

Liabilities

Down

$121,544

Down $12,735 (-9.5%) from 2022

Net Assets

Up

$1,232,102

Up $155,535 (+14%) from 2022

Operations
Liabilities / Revenue57th percentileNet Margin16th percentile

Revenue

Up

$692,972

Up $279,239 (+67%) from 2022

Expenses

Up

$540,471

Up $63,411 (+13%) from 2022

Net Income

Up

$152,501

Up $215,828 (+341%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $139,836Liabilities 2011: $0Net Assets 2011: $139,8362011Assets 2012: $144,462Liabilities 2012: $1,050Net Assets 2012: $143,4122012Assets 2013: $223,561Liabilities 2013: $0Net Assets 2013: $223,5612013Assets 2014: $232,239Liabilities 2014: $0Net Assets 2014: $232,2392014Assets 2015: $200,946Liabilities 2015: $573Net Assets 2015: $200,3732015Assets 2016: $261,968Liabilities 2016: $81,431Net Assets 2016: $180,5372016Assets 2017: $282,460Liabilities 2017: $69,541Net Assets 2017: $212,9192017Assets 2018: $123,540Liabilities 2018: $68,095Net Assets 2018: $55,4452018Assets 2019: $914,973Liabilities 2019: $7,178Net Assets 2019: $907,7952019Assets 2020: $1,027,871Liabilities 2020: $49,869Net Assets 2020: $978,0022020Assets 2021: $1,181,057Liabilities 2021: $41,163Net Assets 2021: $1,139,8942021Assets 2022: $1,210,846Liabilities 2022: $134,279Net Assets 2022: $1,076,5672022Assets 2023: $1,353,646Liabilities 2023: $121,544Net Assets 2023: $1,232,1022023

Highlighted filing

2023

Assets$1,353,646
Liabilities$121,544
Net Assets$1,232,102
Open 2023 Filing

Operations Trend

Revenue Growth13th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $281,407Expenses 2011: $244,352Net Income 2011: $37,0552011Revenue 2012: $442,044Expenses 2012: $433,812Net Income 2012: $8,2322012Revenue 2013: $585,369Expenses 2013: $509,943Net Income 2013: $75,4262013Revenue 2014: $646,050Expenses 2014: $637,372Net Income 2014: $8,6782014Revenue 2015: $802,311Expenses 2015: $834,177Net Income 2015: -$31,8662015Revenue 2016: $828,356Expenses 2016: $848,192Net Income 2016: -$19,8362016Revenue 2017: $961,580Expenses 2017: $929,198Net Income 2017: $32,3822017Revenue 2018: $736,167Expenses 2018: $816,688Net Income 2018: -$80,5212018Revenue 2019: $1,469,976Expenses 2019: $617,626Net Income 2019: $852,3502019Revenue 2020: $421,275Expenses 2020: $351,068Net Income 2020: $70,2072020Revenue 2021: $561,577Expenses 2021: $402,628Net Income 2021: $158,9492021Revenue 2022: $413,733Expenses 2022: $477,060Net Income 2022: -$63,3272022Revenue 2023: $692,972Expenses 2023: $540,471Net Income 2023: $152,5012023

Highlighted filing

2023

Revenue$692,972
Expenses$540,471
Net Income$152,501
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,353,646
Liabilities
$121,544
Net assets
$1,232,102
Revenue
$692,972
Expenses
$540,471
Net income
$152,501
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.12$1.23$0.69$0.54$0.15
2022Summary only. Only limited summary data is available for this year.$1.21$0.13$1.08$0.41$0.48$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.04$1.14$0.56$0.40$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.05$0.98$0.42$0.35$0.07
2019Summary only. Only limited summary data is available for this year.$0.91$0.01$0.91$1.47$0.62$0.85
2018Summary only. Only limited summary data is available for this year.$0.12$0.07$0.06$0.74$0.82$0.08
2017Summary only. Only limited summary data is available for this year.$0.28$0.07$0.21$0.96$0.93$0.03
2016Summary only. Only limited summary data is available for this year.$0.26$0.08$0.18$0.83$0.85$0.02
2015Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$0.80$0.83$0.03
2014Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$0.65$0.64$0.01
2013Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.59$0.51$0.08
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.44$0.43$0.01
2011Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.28$0.24$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v6.0
Gross Receipts
$692,972
Mission and Program Overview

Mission

The living arts trust, inc. Is organized exclusively for charitable and educational purposes within the meaning of section 501(c)(3) of the internal revenue code of 1986, a now enacted or hereafter amended, including for such purposes, the making of distributions to organizations that also qualify as section 501(c)(3) exempt organizations. To this end, the corporation living arts trust, inc. Shall empower, nurture and support the development of new arts and cultural work and to present those works to the public. All funds whether income or principal and whether acquired by gift or contribution or otherwise shall be devoted to said purpose.

O cinema empowers, nurtures and supports the development of new arts and cultural work and to present thsoes works to the public with an emphasis on film

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,179,674$822,114▼ $357,560
Cash and Non-Interest-Bearing Accounts$31,172$436,337▲ $405,165
Prepaid Expenses and Deferred Charges-$97,581-
Land, Buildings, and Equipment, Net-$-5,231-
Total Assets$1,210,846$1,353,646▲ $142,800
Other Assets Total-$2,845-
Liabilities
Escrow Account Liability$132,277$119,234▼ $13,043
Accounts Payable and Accrued Expenses$2,002$2,310▲ $308
Total Liabilities$134,279$121,544▼ $12,735
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,049,174$1,232,102▲ $182,928
Net Assets Without Donor Restrictions$27,393--
Total Net Assets Fund Balance$1,076,567$1,232,102▲ $155,535
Total Liabilities and Net Assets / Fund Balance$1,210,846$1,353,646▲ $142,800

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$198,134$198,134
Leasehold Improvements-$5,946$5,946
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Vivian MarthelCEOFT$70,000$70,000

Board Members and Trustees

NameTitle
Kareem TabschChairman
Jen AttonitoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$500,494
Program Service Revenue
$99,996
Investment Income
$26,312
Other Revenue
$66,170
Change in Net Assets
$152,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$335,242
Salaries, Compensation, and Employee Benefits$205,229
Total Fundraising Expense$8,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$110,826--$110,826
Other Salaries and Wages$89,420--$89,420
Current Officers, Directors, Trustees, and Key Employees$85,577--$85,577
Advertising$43,204--$43,204
Occupancy$32,500$1,544$3,823$37,867
Travel$28,330--$28,330
Other Employee Benefits$16,539--$16,539
Payroll Taxes$13,693--$13,693
Information Technology$232$12,493-$12,725
All Other Expenses$8,086--$8,086
Office Expenses$6,103$1,524-$7,627
Fees for Services Legal-$6,700-$6,700
Other Expenses$5,925--$5,925
Fees for Services Accounting-$5,683-$5,683
Depreciation Depletion$5,231--$5,231
Conferences and Meetings--$5,034$5,034
Insurance$4,168--$4,168
Total Functional Expenses$503,670$27,944$8,857$540,471
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
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
No
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
Filing and Contact Details

Filer

Filer Name
Living Arts Trust Inc
EIN
44-2277899
Address
6815 BISCAYNE BLVD STE 103-461, MIAMI, FL 33138

Signing Officer

Name
Vivian Marthell
Title
CEO
Phone
3058077304
Signed
2024-05-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Vivian Marthell
Formed
2008
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
3
Employees
7

Preparer

Firm
Rk Services
Address
PO BOX 2222, PORT ORCHARD, WA 98366
Preparer
Ruth E Karakas
Phone
3602713499
Supplemental Narrative

Additional Explanations

Pt VI 11B the Organization CPA Prepares the Form 990.

“Ceo reveiws and makes available the form 990 to the full before it is filed”

Pt VI Line 18 the Organization Makes Its Form 1023 and Form

“990 available for the public inspection upon request. The form 990 is also available at www.guidestar.org”

Pt V1 Line 12C the Board Is Required to Disclose Conflicts

“OF INTEREST ANNUALLY.”

Pt V1 Line 19 the Organization Makes Its Governing Documents

“Conflict of interest policy and financial statements availab to the public upon request”

Pt IX Line 11G

“Description: film expenses and artist fees total 110826.48 which is all program services no management and general or fundraising”

Financial Statement Notes

Pt IV, Line 2B Living Arts Trust Serves as A Fiscal Agent

“For a collaborative project let by sweat records and book &”

Raw XML Appendix387 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AdvertisingGrp/ProgramServicesAmt043204
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IRS990/BooksInCareOfDetail/PhoneNum03058077304
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IRS990/BooksInCareOfDetail/USAddress/CityNm0MIAMI
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IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CompensationProcessOtherInd0false
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
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IRS990/DAFExcessBusinessHoldingsInd0false
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IRS990/Desc0O CINEMA BRINGS A BREADTH OF FILM PROGRAMMING THAT NO OTHER CINEMA IN
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt0132277
IRS990/EscrowAccountLiabilityGrp/EOYAmt0119234
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0534758
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05683
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0110826
IRS990/FeesForServicesOtherGrp/TotalAmt0110826
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form720FiledInd0false
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm1KAREEM TABSCH
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/FundraisingActivitiesInd0false
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IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt0495069
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0692972
IRS990/GrossRentsGrp/RealAmt066170
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR A COLLABORATIVE PROJECT LET BY SWEAT RECORDS AND BOOK &
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PT IV, LINE 2B LIVING ARTS TRUST SERVES AS A FISCAL AGENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CEO REVEIWS AND MAKES AVAILABLE THE FORM 990 TO THE FULL BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 AVAILABLE FOR THE PUBLIC INSPECTION UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OF INTEREST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILAB TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: FILM EXPENSES AND ARTIST FEES TOTAL 110826.48 WHICH IS ALL PROGRAM SERVICES NO MANAGEMENT AND GENERAL OR FUNDRAISING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PT VI 11B THE ORGANIZATION CPA PREPARES THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PT VI LINE 18 THE ORGANIZATION MAKES ITS FORM 1023 AND FORM
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PT V1 LINE 12C THE BOARD IS REQUIRED TO DISCLOSE CONFLICTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PT V1 LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PT IX LINE 11G
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVING ARTS TRUST INC
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RK SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2222
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORT ORCHARD
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ReturnHeader/PreparerPersonGrp/PhoneNum03602713499
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RUTH E KARAKAS
ReturnHeader/ReturnTs02025-05-30T10:56:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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