Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Sugar Arts Institute
EIN 45-2989774 • 501(c)3 • Ephrata, PA
Profile
To unify the edible arts community and mold future masters in the sugar arts.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
60255.00x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Balance Sheet
Assets
Down$1
Down $27,442 (-100%) from 2014
Liabilities
Up$60,255
Up $31,013 (+106%) from 2014
Net Assets
-$60,255
No earlier filing loaded for comparison.
Revenue
Down$6,753
Down $77,777 (-92%) from 2014
Expenses
Down$11,179
Down $83,609 (-88%) from 2014
Net Income
Up-$4,426
Up $5,832 (+57%) from 2014
Trend Graphs
Filings
Most recent year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $1
- Liabilities
- $60,255
- Net assets
- -$60,255
- Revenue
- $6,753
- Expenses
- $11,179
- Net income
- -$4,426
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2015Detailed filing. Detailed filing data is available for this year. | $0.00 | $0.60 | $0.60 | $0.07 | $0.11 | $0.04 |
| 2014Summary only. Only limited summary data is available for this year. | $0.27 | $0.29 | $0.85 | $0.95 | $0.10 | |
| 2012Summary only. Only limited summary data is available for this year. | $0.24 | $0.15 | $1.44 | $1.36 | $0.08 | |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Oct 20, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $23,489
Mission and Program Overview
Mission
To unify the edible arts community and mold future masters in the sugar arts.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| EDUCATION IN THE SUGAR ARTS, ALIGN WITH SPONSORS TO PROVIDE SPECIALIZED PRODUCTS, EQUIPMENT AND TOOLS OF THE TRADE. | - | $11,179 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JULIE BASHORE | President | PT | $0 | - | - |
| CLAYTON R BASHORE | Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Sugar Arts Institute
- EIN
- 45-2989774
- Phone
- 7179517557
- Address
- PO BOX 669, EPHRATA, PA 17522
Signing Officer
- Name
- Julie Bashore
- Title
- President
- Phone
- 7179517557
- Signed
- 2016-10-20
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Brown Schultz Sheridan & Fritz
- Address
- 201 GRANITE RUN DR STE 110, LANCASTER, PA 17601
- Preparer
- Mary K Toth
- Phone
- 7175811040
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office supplies 361 computer and internet expense 106 website maintenance 395 travel 273 automobile expense 70 credit card fees 663 supplies 5,602 bank service charges 37 licenses and fees 282 non-investment depreciation 805 total 8,594”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 5,280 0 other depreciable assets 7,650 0 less accumulated depreciation 4,891 0 total 8,039 0”
Form 990-ez, Part II, Line 26
“Credit card liability 12,679 0 note payable - clarendon inc 16,519 0 cash overdraft 79 0 rent payable 23,341 23,341 loans from officers 26,032 36,914”
Form 990-ez, Part III
“To unify the edible arts community and mold future masters in the sugar arts.”
Raw XML Appendix175 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JULIE BASHORE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7179517557 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 669 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | EPHRATA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 17522 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 16736 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | true |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4426 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1109 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 22821 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 23489 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 14782 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 36914 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -55829 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -60255 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -55829 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -60255 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1198 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 25.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JULIE BASHORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CLAYTON R BASHORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 8039 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 8594 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO UNIFY THE EDIBLE ARTS COMMUNITY AND MOLD FUTURE MASTERS IN THE SUGAR ARTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 278 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 6753 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EDUCATION IN THE SUGAR ARTS, ALIGN WITH SPONSORS TO PROVIDE SPECIALIZED PRODUCTS, EQUIPMENT AND TOOLS OF THE TRADE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 11179 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 16736 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | PA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 78650 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 60255 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 11179 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 11179 |
| IRS990EZ/TotalRevenueAmt | 0 | 6753 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SUGARARTSCHOOL.COM |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 6753 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 39380 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 87163 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 149450 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 282746 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 282746 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 6753 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 39380 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 87163 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 149450 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 282746 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 6753 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 39380 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 87163 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 149450 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 282746 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 36914 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | TO COVER EXPENSES OF ORGANIZATION |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | OFFICER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 36914 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | false |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | LEASEHOLD IMPROVEMENTS |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | SMALL EQUIPMENT |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2015-12-31 |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 1 | 2015-12-31 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 0 | 233044904 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 1 | 233044904 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 13464 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 2344 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | 1120 S |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 1 | 1120 S |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | BOOK VALUE |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | BOOK VALUE |
| IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm | 0 | CLARENDON'S INC |
| IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm | 1 | CLARENDON'S INC |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 195 WOODCHUCK DRIVE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 1 | 195 WOODCHUCK DRIVE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | EPHRATA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 1 | EPHRATA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 1 | PA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 17522 |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 1 | 17522 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | true |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | true |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | false |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | true |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | true |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | false |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSETS WERE SOLD TO CLARENDON'S INC WHICH IS 100% OWNED BY JULIE BASHORE WHO IS THE PRESIDENT OF SUGAR ARTS INSTITUTE. THE ASSETS WERE SOLD FOR BOOK VALUE IN LIEU OF CASH REPAYMENT FOR A LOAN TO SUGAR ARTS BY JULIE BASHORE. THE OUTSTANDING BALANCE OF THE LOAN AT 12/31/15 IS 36,914 WHICH WILL NEVER BE REPAID AS SUGAR ARTS WILL BE CLOSING IT'S DOORS EFFECTIVE 2016. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE N, PART II, PAGE 2, LINE 2E |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE SUPPLIES 361 COMPUTER AND INTERNET EXPENSE 106 WEBSITE MAINTENANCE 395 TRAVEL 273 AUTOMOBILE EXPENSE 70 CREDIT CARD FEES 663 SUPPLIES 5,602 BANK SERVICE CHARGES 37 LICENSES AND FEES 282 NON-INVESTMENT DEPRECIATION 805 TOTAL 8,594 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INVENTORIES FOR SALE OR USE 5,280 0 OTHER DEPRECIABLE ASSETS 7,650 0 LESS ACCUMULATED DEPRECIATION 4,891 0 TOTAL 8,039 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CREDIT CARD LIABILITY 12,679 0 NOTE PAYABLE - CLARENDON INC 16,519 0 CASH OVERDRAFT 79 0 RENT PAYABLE 23,341 23,341 LOANS FROM OFFICERS 26,032 36,914 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO UNIFY THE EDIBLE ARTS COMMUNITY AND MOLD FUTURE MASTERS IN THE SUGAR ARTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JULIE BASHORE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7179517557 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-10-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SUGAR ARTS INSTITUTE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SUGA |
| ReturnHeader/Filer/EIN | 0 | 452989774 |
| ReturnHeader/Filer/PhoneNum | 0 | 7179517557 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 669 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EPHRATA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 17522 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 251644159 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BROWN SCHULTZ SHERIDAN & FRITZ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 GRANITE RUN DR STE 110 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LANCASTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 17601 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7175811040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-10-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARY K TOTH |
| ReturnHeader/ReturnTs | 0 | 2016-10-21T13:55:03-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
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