Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Homeschool Performing Arts Inc
990 • Fiscal year 2014 • EIN 45-3697190
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.31x
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 29.5% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Down$17,084
Down $7,406 (-30%) from 2013
Net Assets
Down$11,808
Down $8,874 (-43%) from 2013
Liabilities
Up$5,276
Up $1,468 (+39%) from 2013
Revenue And Expenses
Revenue
Down$286,539
Down $6,001 (-2.1%) from 2013
Expenses
Up$290,338
Up $19,068 (+7.0%) from 2013
Net Income
Down-$3,799
Down $25,069 (-118%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2013 to May 31, 2014
- Signed
- Oct 14, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $286,539
Mission and Program Overview
Mission
Our purpose is to establish a community of teaching and learning artists who use their God-given talents to create, produce, perform or teach art that glorifies and honors the Lord.
The purpose of the organization is to help homeschool children grow spiritually, artistically, and socially through the vehicle of theatre. The organization does this by establishing a community of homeschool families in which students and parents work together, using their talents to produce music, drama, and musical theatre productions.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $21,559 | $16,774 | ▼ $4,785 |
| Inventories for Sale or Use | $897 | - | - |
| Accounts Receivable | $6,506 | $310 | ▼ $6,196 |
| Savings and Temporary Cash Investments | $-4,472 | - | - |
| Total Assets | $24,490 | $17,084 | ▼ $7,406 |
| Liabilities | |||
| Other Liabilities | $794 | $4,048 | ▲ $3,254 |
| Accounts Payable and Accrued Expenses | $3,014 | $1,228 | ▼ $1,786 |
| Total Liabilities | $3,808 | $5,276 | ▲ $1,468 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $20,682 | $11,808 | ▼ $8,874 |
| Permanently Rstr Net Assets | $0 | $0 | → $0 |
| Temporarily Rstr Net Assets | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $20,682 | $11,808 | ▼ $8,874 |
| Total Liabilities and Net Assets / Fund Balance | $24,490 | $17,084 | ▼ $7,406 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Brad Garnaat | President and Executive Director | FT | $84,500 | $84,500 |
| Beverly Bishop | Secretary and Business Manager | FT | $15,000 | $15,000 |
| Dan DuPraw | Director of Development | PT | $11,100 | $11,100 |
| Tanya Garnaat | Accounting Manager | PT | $800 | $800 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $5
- Program Service Revenue
- $286,534
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $5
- Change in Net Assets
- $-3,799
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $183,360 |
| Salaries, Compensation, and Employee Benefits | $106,428 |
| Grants and Similar Amounts Paid | $550 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $43,810 | $62,618 | - | $106,428 |
| Occupancy | $43,199 | - | - | $43,199 |
| Fees for Services Other | $32,270 | - | - | $32,270 |
| Royalties | $26,164 | - | - | $26,164 |
| All Other Expenses | $5,020 | - | - | $5,020 |
| Office Expenses | $4,553 | - | - | $4,553 |
| Information Technology | $4,137 | - | - | $4,137 |
| Advertising | $2,361 | - | - | $2,361 |
| Other Expenses | $1,899 | $0 | $0 | $1,899 |
| Insurance | - | $1,806 | - | $1,806 |
| Grants to Domestic Individuals | $550 | - | - | $550 |
| Interest | - | $151 | - | $151 |
| Conferences and Meetings | - | $63 | - | $63 |
| Total Functional Expenses | $219,303 | $71,035 | $0 | $290,338 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Sales Tax Liability | $4,048 |
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 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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Tanya Garnaat and Brad Garnaat are married.”
Form 990, Part VI, Section A, Line 6
“We have members.”
Form 990, Part VI, Section A, Line 7A
“The members of the current board elect all board members.”
Form 990, Part VI, Section A, Line 7B
“Compensation paid to any board members is to be determined by an independent compensation committee which is appointed by the board. This committee shall be not be comprised of any board members or relatives of board members who are compensated. The compensation committee will review all pertinent information, including a review of compensation paid by comparable organizations for comparable services, in making a decision on compensation. The compensation committee will determine a reasonable pay range for each board member who is compensated for any position within HPA and submit their determination to the board along with all supporting research.”
Form 990, Part VI, Section B, Line 11B
“The 990 was emailed to all members of the board who provided approval prior to submission.”
Form 990, Part VI, Section B, Line 12C
“Members of the board are required to disclose any potential business interests prior to entering into new agreements.”
Form 990, Part VI, Section B, Line 15
“Compensation paid to any board members is to be determined by an independent compensation committee which is appointed by the board. This committee shall be not be comprised of any board members or relatives of board members who are compensated. The compensation committee will review all pertinent information, including a review of compensation paid by comparable organizations for comparable services, in making a decision on compensation. The compensation committee will determine a reasonable pay range for each board member who is compensated for any position within HPA and submit their determination to the board along with all supporting research.”
Form 990, Part VI, Section C, Line 19
“The governing documents and conflict of interest policy are available upon request to members. A summary of the financial results are printed each year as part of the annual report to membership. Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to IRC Section 6104. These documents are not available to the public at this time.”
Filing and Contact Details
Filer
- EIN
- 45-3697190
- Phone
- 2695692142
Signing Officer
- Name
- Beverly Bishop
- Title
- Secretary
- Phone
- 2695692142
- Signed
- 2014-10-14
Organization Details
- Principal Officer
- Bradley T Garnaat
- Formed
- 2011
- Legal Domicile
- Mi
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 300
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Program Show Staff Contractors (Directors, Assistant Directors, Production Managers, Ad Sale Manager, etc.)”
Form 990, Part XI, Line 8
“Prior Year (11/2011-05/2012) Adjustments to Sales Tax Liability = $2,079 and Prior Year (6/12-5/13) adjustments to accounts receivable caused by doubling of invoices when a deposit was paid in advance = $2,996”
Financial Statement Notes
Schedule D, Part X, Line 2
“Sales Tax Liability was paid after close of Fiscal Year.”
Raw XML AppendixShowing 400 of 430 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.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 310 |
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| IRS990/ActivityOrMissionDesc | 0 | The purpose of the organization is to help homeschool children grow spiritually, artistically, and socially through the vehicle of theatre. The organization does this by establishing a community of homeschool families in which students and parents work together, using their talents to produce music, drama, and musical theatre productions. |
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| IRS990/Desc | 0 | More than 350 teenagers from 3 cities participated in HPA's mainstage productions during the 2013-2014 Season. After months of weekly rehearsals, the students were able to perform 6 shows for audiences ranging from 300 to 900 patrons in each performance. Through this process the students grew personally in their sense of commitment, responsibility, self confidence, composure, interpersonal communication, social understanding, conflict resolution and work ethic. The students also experienced artistic growth in their performing abilities, including public speaking, singing, dancing, and acting. |
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| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 32270 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 15000 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Accounting Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director of Development |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/MissionDesc | 0 | The purpose of the organization is to help homeschooled children grow spiritually, artistically, and socially through the vehicle of theatre. The organization does this by establishing a community of homeschool families in which students and parents work together to produce music, drama, and musical theatre productions. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 11808 |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Approximately 200 students ages 8-12 participated in HPA's Kids productions. After rehearsing for approximately 11 weeks, these students performed for two audiences of more than 200 patrons. Through this process the students grew personally in their sense of commitment, responsibility, self confidence, composure, interpersonal communication, social understanding, conflict resolution and work ethic. The students also experienced artistic growth in their performing abilities, including public speaking, singing, dancing, and acting. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 23130 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 43556 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Approximately 190 students ages 8-18 participated in HPA's summer camps. These students participated in intensive daily programming which challenged them to step out of their comfort zone and develop their skills. They received actor training including memorization, performance, scene blocking, script analysis, and character development. They also received training in vocal performance, choreography and scene development both individually and corporately. At the end of the week the students displayed their growth by performing for an audience. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 10871 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 21018 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | Homeschool Performing Arts provided performing arts classes in Kalamazoo with the goal of helping individuals develop as actors and people, through instruction and personal experience. The students, ranging from 5-17 years old, were able to develop a quality performance glorifying to God and with aesthetic value. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Sales Tax Liability |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Sales Tax Liability was paid after close of Fiscal Year. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Tanya Garnaat and Brad Garnaat are married. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | We have members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The members of the current board elect all board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Compensation paid to any board members is to be determined by an independent compensation committee which is appointed by the board. This committee shall be not be comprised of any board members or relatives of board members who are compensated. The compensation committee will review all pertinent information, including a review of compensation paid by comparable organizations for comparable services, in making a decision on compensation. The compensation committee will determine a reasonable pay range for each board member who is compensated for any position within HPA and submit their determination to the board along with all supporting research. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The 990 was emailed to all members of the board who provided approval prior to submission. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Members of the board are required to disclose any potential business interests prior to entering into new agreements. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Compensation paid to any board members is to be determined by an independent compensation committee which is appointed by the board. This committee shall be not be comprised of any board members or relatives of board members who are compensated. The compensation committee will review all pertinent information, including a review of compensation paid by comparable organizations for comparable services, in making a decision on compensation. The compensation committee will determine a reasonable pay range for each board member who is compensated for any position within HPA and submit their determination to the board along with all supporting research. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The governing documents and conflict of interest policy are available upon request to members. A summary of the financial results are printed each year as part of the annual report to membership. Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to IRC Section 6104. These documents are not available to the public at this time. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Program Show Staff Contractors (Directors, Assistant Directors, Production Managers, Ad Sale Manager, etc.) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Prior Year (11/2011-05/2012) Adjustments to Sales Tax Liability = $2,079 and Prior Year (6/12-5/13) adjustments to accounts receivable caused by doubling of invoices when a deposit was paid in advance = $2,996 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, Line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part XI, Line 8 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $17,084
- Liabilities
- $5,276
- Net assets
- $11,808
- Revenue
- $286,539
- Expenses
- $290,338
- Net income
- -$3,799