Civic Intelligence

Illuminate the Arts

990 • Fiscal year 2019 • EIN 45-3717224

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 13, 2020

810 5th AvenueSan Rafael, CA 94131

(415) 488-8076

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

22nd percentile

-8.7%

Higher net margin than 22% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$137,066

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 23.4% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

63rd percentile

12%

Faster revenue growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$356,272

Down $49,577 (-12%) from 2018

Net Assets

Down

$355,472

Down $45,507 (-11%) from 2018

Liabilities

Down

$800

Down $4,070 (-84%) from 2018

Revenue

Up

$585,040

Up $62,454 (+12%) from 2018

Expenses

Down

$636,155

Down $6,760 (-1.1%) from 2018

Net Income

Up

-$51,115

Up $69,214 (+58%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2012: $1Liabilities 2012: $02012Assets 2013: $1Liabilities 2013: $02013Assets 2014: $3,928,345Liabilities 2014: $888,700Net Assets 2014: $3,039,6452014Assets 2015: $3,021,500Liabilities 2015: $11,813Net Assets 2015: $3,009,6872015Assets 2016: $810,012Liabilities 2016: $162,082Net Assets 2016: $647,9302016Assets 2017: $527,678Liabilities 2017: $10,407Net Assets 2017: $517,2712017Assets 2018: $405,849Liabilities 2018: $4,870Net Assets 2018: $400,9792018Assets 2019: $356,272Liabilities 2019: $800Net Assets 2019: $355,4722019Assets 2020: $296,600Liabilities 2020: $109,998Net Assets 2020: $186,6022020Assets 2021: $256,943Liabilities 2021: $71,220Net Assets 2021: $185,7232021Assets 2022: $336,895Liabilities 2022: $88,474Net Assets 2022: $248,4212022Assets 2023: $471,370Liabilities 2023: -$12,953Net Assets 2023: $484,3232023Assets 2024: $10,765,833Liabilities 2024: $58,379Net Assets 2024: $10,707,4542024

Highlighted filing

2019

Assets$356,272
Liabilities$800
Net Assets$355,472

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $740,048Expenses 2014: $3,121,964Net Income 2014: -$2,381,9162014Revenue 2015: $4,236,782Expenses 2015: $4,266,740Net Income 2015: -$29,9582015Revenue 2016: $2,780,422Expenses 2016: $5,142,179Net Income 2016: -$2,361,7572016Revenue 2017: $807,825Expenses 2017: $1,013,484Net Income 2017: -$205,6592017Revenue 2018: $522,586Expenses 2018: $642,915Net Income 2018: -$120,3292018Revenue 2019: $585,040Expenses 2019: $636,155Net Income 2019: -$51,1152019Revenue 2020: $589,570Expenses 2020: $760,707Net Income 2020: -$171,1372020Revenue 2021: $940,045Expenses 2021: $941,127Net Income 2021: -$1,0822021Revenue 2022: $1,098,589Expenses 2022: $1,035,891Net Income 2022: $62,6982022Revenue 2023: $1,547,838Expenses 2023: $1,311,936Net Income 2023: $235,9022023Revenue 2024: $12,990,069Expenses 2024: $2,766,938Net Income 2024: $10,223,1312024

Highlighted filing

2019

Revenue$585,040
Expenses$636,155
Net Income-$51,115
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 13, 2020
Return Version
2018v3.1
Gross Receipts
$585,040
Mission and Program Overview

Mission

Illuminate the art's mission is to produce contemporary art with civic impact, social activation to stimulate a culture of generosity and collaboration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$332,851$180,299▼ $152,552
Pledges and Grants Receivable-$100,000-
Inventories for Sale or Use$65,000$65,000→ $0
Prepaid Expenses and Deferred Charges$4,786$10,337▲ $5,551
Land, Buildings, and Equipment, Net$3,211$636▼ $2,575
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Total Assets$405,849$356,272▼ $49,577
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$4,870$800▼ $4,070
Total Liabilities$4,870$800▼ $4,070
Net Assets / Fund Balance
Unrestricted Net Assets$400,979$355,472▼ $45,507
Total Net Assets Fund Balance$400,979$355,472▼ $45,507
Total Liabilities and Net Assets / Fund Balance$405,849$356,272▼ $49,577

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$636$2,266$2,902
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Benjamin DavisCEOFT$137,066$137,066

Board Members and Trustees

NameTitle
Dickon PinnerDirector
Harley K DuboisDirector
John CombsDirector
Lisa VogelDirector
Matt MullenwegDirector
Patricia WilsonDirector
Timothy ChildsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$414,560
Program Service Revenue
$170,480
Investment Income
$0
Other Revenue
$0
All Other Contributions
$414,560
Change in Net Assets
$-51,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$470,793
Other Expenses$165,362
Total Fundraising Expense$254
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$273,971-$273,971
Current Officers, Directors, Trustees, and Key Employees-$137,066-$137,066
Payroll Taxes-$31,729-$31,729
Other Employee Benefits-$28,027-$28,027
Fees for Services Other$3,397$24,561-$27,958
All Other Expenses$13,893$4,450$254$18,597
Other Expenses$9,125--$9,125
Insurance-$5,687-$5,687
Depreciation Depletion$1,648--$1,648
Total Functional Expenses$130,410$505,491$254$636,155
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Pacific Crest Group

Form 990, Part VI, Line 11B: Form 990 Review Process

990 is sent out via email today and discussed in person during Audit Committee Meeting before Board votes to approve filing of final 990.

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

Organization monitors conflict of interest each time a vote that might affect funds.

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

Board subcommittee reviewed performance and set salary for the CEO, COO and Chief Strategy Officer in June 2016, prior to the fiscal year end. This entailed a comparative review of comparable organizations salaries for the comparable positions, based on the GuideStar Compensation Report.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Illuminate the Arts
EIN
45-3717224
Phone
4154888076
Address
810 5th Avenue, San Rafael, CA 94131

Signing Officer

Name
Benjamin Davis
Title
CEO
Signed
2020-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Davis
Formed
2013
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
30

Preparer

Firm
Goranson and Associates Inc
Address
717 College Avenue First Floor, Santa Rosa, CA 95404
Preparer
Susan E Goranson
Phone
7075421256
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Adj book to tax = $5608

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from Federal and State Income taxes under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Board Code Section 23701d. Therefore, no provision for income taxes has been made in the accompanying financial statements. In addition, the Internal Revenue Service has determined the Organization is not a private Organization within the meaning of Section 509(a) of the Internal Revenue Code.Management of the Organization considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the Organizations status as a not-for-profit entity. Management believes the Organization met the requirements to maintain its tax-exempt status and has no income subject to unrelated business

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IRS990/PrincipalOfficerNm0Benjamin Davis
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from Federal and State Income taxes under Internal Revenue Code Section 501(c)(3) and California Franchise Tax Board Code Section 23701d. Therefore, no provision for income taxes has been made in the accompanying financial statements. In addition, the Internal Revenue Service has determined the Organization is not a private Organization within the meaning of Section 509(a) of the Internal Revenue Code.Management of the Organization considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the Organizations status as a not-for-profit entity. Management believes the Organization met the requirements to maintain its tax-exempt status and has no income subject to unrelated business
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0636
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Pacific Crest Group
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 is sent out via email today and discussed in person during Audit Committee Meeting before Board votes to approve filing of final 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Organization monitors conflict of interest each time a vote that might affect funds.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board subcommittee reviewed performance and set salary for the CEO, COO and Chief Strategy Officer in June 2016, prior to the fiscal year end. This entailed a comparative review of comparable organizations salaries for the comparable positions, based on the GuideStar Compensation Report.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Adj book to tax = $5608
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Increases
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