Civic Intelligence

Art of Recycle

990 • Fiscal year 2017 • EIN 45-4801893

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 07, 2018

27 Cloister AvenueEphrata, PA 17522

(717) 466-6966

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.21x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

54th percentile

4.9%

Higher net margin than 54% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

79th percentile

$7,500

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

89th percentile

70%

Faster revenue growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$130,623

Up $14,444 (+12%) from 2016

Net Assets

Up

$103,502

Up $16,060 (+18%) from 2016

Liabilities

Down

$27,121

Down $1,616 (-5.6%) from 2016

Revenue

Up

$325,482

Up $133,673 (+70%) from 2016

Expenses

Up

$309,422

Up $117,066 (+61%) from 2016

Net Income

Up

$16,060

Up $16,607 (+3036%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2013: $10,021Liabilities 2013: $0Net Assets 2013: $10,0212013Assets 2014: $59,943Liabilities 2014: $293Net Assets 2014: $59,6502014Assets 2015: $91,207Liabilities 2015: $3,218Net Assets 2015: $87,9892015Assets 2016: $116,179Liabilities 2016: $28,737Net Assets 2016: $87,4422016Assets 2017: $130,623Liabilities 2017: $27,121Net Assets 2017: $103,5022017Assets 2018: $133,899Liabilities 2018: $39,609Net Assets 2018: $94,2902018Assets 2019: $308,466Liabilities 2019: $60,518Net Assets 2019: $247,9482019Assets 2020: $410,174Liabilities 2020: $203,310Net Assets 2020: $206,8642020Assets 2021: $1,044,034Liabilities 2021: $879,122Net Assets 2021: $164,9122021Assets 2022: $759,332Liabilities 2022: $879,112Net Assets 2022: -$119,7802022Assets 2023: $525,557Liabilities 2023: $903,418Net Assets 2023: -$377,8612023Assets 2024: $307,955Liabilities 2024: $702,755Net Assets 2024: -$394,8002024

Highlighted filing

2017

Assets$130,623
Liabilities$27,121
Net Assets$103,502

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $34,409Expenses 2013: $24,388Net Income 2013: $10,0212013Revenue 2014: $129,347Expenses 2014: $79,718Net Income 2014: $49,6292014Revenue 2015: $96,893Expenses 2015: $68,554Net Income 2015: $28,3392015Revenue 2016: $191,809Expenses 2016: $192,356Net Income 2016: -$5472016Revenue 2017: $325,482Expenses 2017: $309,422Net Income 2017: $16,0602017Revenue 2018: $534,515Expenses 2018: $543,727Net Income 2018: -$9,2122018Revenue 2019: $568,778Expenses 2019: $415,120Net Income 2019: $153,6582019Revenue 2020: $679,909Expenses 2020: $716,164Net Income 2020: -$36,2552020Revenue 2021: $516,439Expenses 2021: $558,391Net Income 2021: -$41,9522021Revenue 2022: $209,405Expenses 2022: $479,215Net Income 2022: -$269,8102022Revenue 2023: $428,776Expenses 2023: $639,211Net Income 2023: -$210,4352023Revenue 2024: $652,845Expenses 2024: $578,553Net Income 2024: $74,2922024

Highlighted filing

2017

Revenue$325,482
Expenses$309,422
Net Income$16,060
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$325,482
Mission and Program Overview

Mission

To develop, heal and grow community through experiential learning and interactive instruction for the advancement of diverse learners. We aim to promote access and equality by assisting all people to be inspired and empowered by using discarded, unwanted, and excess items as learning tools; creating generations to come to be more environmentally and socially conscious. Our philosophy is that art and music is the foundation to teaching math, science, reading, writing and sociology. Creativity belongs in the same category as preventive healthcare, diet and exercise, and people who are robbed of the ability to create art because of economic hardship live a life of the poorest quality.

To develop, heal and grow community strength through recycled art. We aim to inspire more art and assist artists in developing skills for art creation by using and re-using the available resources around them. Our objective is to teach people how to create "art with purpose" reusing discarded, unwanted, and excess items; creating generations of artists who are more environmentally conscious.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$108,437$126,489▲ $18,052
Cash and Non-Interest-Bearing Accounts$3,442$634▼ $2,808
Total Assets$116,179$130,623▲ $14,444
Other Assets Total$4,300$3,500▼ $800
Liabilities
Unsecured Notes Loans Payable$19,774$16,458▼ $3,316
Accounts Payable and Accrued Expenses$8,963$10,663▲ $1,700
Total Liabilities$28,737$27,121▼ $1,616
Net Assets / Fund Balance
Unrestricted Net Assets$87,442$103,502▲ $16,060
Total Net Assets Fund Balance$87,442$103,502▲ $16,060
Total Liabilities and Net Assets / Fund Balance$116,179$130,623▲ $14,444
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joshua MyersDirectorFT$7,500$7,500

Board Members and Trustees

NameTitle
Matt HildebrandBoard Member
Elizabeth MalarkeySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$212,785
Program Service Revenue
$112,697
Investment Income
$0
Other Revenue
$0
All Other Contributions
$212,785
Change in Net Assets
$16,060

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 Amount
Other Non Cash Contri Table2$136,749
Other Non Cash Contri Table2$70,292
Total Noncash Contributions4$207,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$260,577
Salaries, Compensation, and Employee Benefits$48,845
Total Fundraising Expense$5,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$75,695--$75,695
Occupancy$34,597$2,132$900$37,629
Other Salaries and Wages$37,380--$37,380
Current Officers, Directors, Trustees, and Key Employees-$3,750$3,750$7,500
Fees for Services Accounting-$3,803-$3,803
All Other Expenses$2,722$778$88$3,588
Payroll Taxes$3,066$183$183$3,432
Other Expenses$717$2,072$99$2,888
Travel$2,528--$2,528
Fees for Services Other$2,215--$2,215
Insurance$975$68$27$1,070
Interest$413$520-$933
Office Expenses$516$295-$811
Fees for Services Legal-$699-$699
Other Employee Benefits$533--$533
Total Functional Expenses$290,075$14,300$5,047$309,422
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Joshua MyersDirectorStorage RentNo$510
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The organization's members review the return prior to filing.

Form 990, Page 6, Part VI, Line 19

The organization's documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Art of Recycle
EIN
45-4801893
Phone
7174666966
Address
27 CLOISTER AVENUE, EPHRATA, PA 17522

Signing Officer

Name
Joshua Myers
Title
Director
Phone
7174666966
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Myers
Formed
2012
Legal Domicile
Pa
Voting Board Members
3
Independent Board Members
3
Employees
9
Volunteers
350

Preparer

Firm
Wnc Cpas & Consultants LLC
Address
1360 RIDGE AVE, EPHRATA, PA 17522-9659
Preparer
Randal L Goshert CPA
Phone
7173363801
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To develop, heal and grow community strength through recycled art. We aim to inspire more art and assist artists in developing skills for art creation by using and re-using the available resources around them. Our objective is to teach people how to create "art with purpose" reusing discarded, unwanted, and excess items; creating generations of artists who are more environmentally conscious.

Form 990, Page 2, Part III, Line 2

Initiated new program "art is a necessity." this program supplies free classroom and educational materials to teachers of children or seniors or special needs students.

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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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IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt1136749
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO DEVELOP, HEAL AND GROW COMMUNITY STRENGTH THROUGH RECYCLED ART. WE AIM TO INSPIRE MORE ART AND ASSIST ARTISTS IN DEVELOPING SKILLS FOR ART CREATION BY USING AND RE-USING THE AVAILABLE RESOURCES AROUND THEM. OUR OBJECTIVE IS TO TEACH PEOPLE HOW TO CREATE "ART WITH PURPOSE" REUSING DISCARDED, UNWANTED, AND EXCESS ITEMS; CREATING GENERATIONS OF ARTISTS WHO ARE MORE ENVIRONMENTALLY CONSCIOUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INITIATED NEW PROGRAM "ART IS A NECESSITY." THIS PROGRAM SUPPLIES FREE CLASSROOM AND EDUCATIONAL MATERIALS TO TEACHERS OF CHILDREN OR SENIORS OR SPECIAL NEEDS STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S MEMBERS REVIEW THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0290075
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IRS990/TravelGrp/TotalAmt02528
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt087442
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt019774
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt016458
IRS990/USAddress/AddressLine1Txt027 NORTH STATE STREET
IRS990/USAddress/CityNm0EPHRATA
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017522
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.ARTOFRECYCLE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA MYERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07174666966
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ART OF RECYCLE
ReturnHeader/Filer/BusinessNameControlTxt0ARTO
ReturnHeader/Filer/EIN0454801893
ReturnHeader/Filer/PhoneNum07174666966
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId067C2F2DAF2247106086E526A25BF573B32F3EE76
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:46:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0231934726
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WNC CPAS & CONSULTANTS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01360 RIDGE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EPHRATA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0175229659
ReturnHeader/PreparerPersonGrp/PhoneNum07173363801
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDAL L GOSHERT CPA
ReturnHeader/ReturnTs02018-11-14T11:46:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.70$0.39$0.65$0.58$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.90$0.38$0.43$0.64$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.88$0.12$0.21$0.48$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.88$0.16$0.52$0.56$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.20$0.21$0.68$0.72$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.06$0.25$0.57$0.42$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.04$0.09$0.53$0.54$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.03$0.10$0.33$0.31$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.03$0.09$0.19$0.19$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.00$0.09$0.10$0.07$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.13$0.08$0.05
2013Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.03$0.02$0.01