Civic Intelligence

San Diego Collaborative Arts Project

990 • Fiscal year 2022 • EIN 45-5467123

Apr 01, 2021 to Mar 31, 2022 • Filed on Aug 15, 2022

2801 B Street 13San Diego, CA 92102

(559) 221-5071

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Higher debt load relative to revenue than 62% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

2nd percentile

-491%

Higher net margin than 2% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

14th percentile

-34%

Faster asset growth than 14% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

8th percentile

-61%

Faster revenue growth than 8% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$70,928

Down $36,599 (-34%) from 2021

Net Assets

Down

$70,896

Down $36,481 (-34%) from 2021

Liabilities

Down

$32

Down $118 (-79%) from 2021

Revenue

Down

$7,424

Down $11,797 (-61%) from 2021

Expenses

Down

$43,905

Down $19,755 (-31%) from 2021

Net Income

Up

-$36,481

Up $7,958 (+18%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $3,500Liabilities 2012: $02012Assets 2013: $73,541Liabilities 2013: $0Net Assets 2013: $73,5412013Assets 2014: $73,541Liabilities 2014: $0Net Assets 2014: $73,5412014Assets 2015: $69,370Liabilities 2015: $0Net Assets 2015: $69,3702015Assets 2016: $79,325Liabilities 2016: $2,414Net Assets 2016: $76,9112016Assets 2017: $114,245Liabilities 2017: $5,550Net Assets 2017: $108,6952017Assets 2018: $210,929Liabilities 2018: $60Net Assets 2018: $210,8692018Assets 2019: $345,407Liabilities 2019: $0Net Assets 2019: $345,4072019Assets 2020: $161,811Liabilities 2020: $9,995Net Assets 2020: $151,8162020Assets 2021: $107,527Liabilities 2021: $150Net Assets 2021: $107,3772021Assets 2022: $70,928Liabilities 2022: $32Net Assets 2022: $70,8962022Assets 2023: $158,159Liabilities 2023: $0Net Assets 2023: $158,1592023Assets 2024: $167,111Liabilities 2024: $0Net Assets 2024: $167,1112024Assets 2025: $131,716Liabilities 2025: $0Net Assets 2025: $131,7162025

Highlighted filing

2022

Assets$70,928
Liabilities$32
Net Assets$70,896

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $3,500Expenses 2012: $0Net Income 2012: $3,5002012Revenue 2013: $287,232Expenses 2013: $217,191Net Income 2013: $70,0412013Revenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $326,276Expenses 2015: $330,447Net Income 2015: -$4,1712015Revenue 2016: $378,479Expenses 2016: $370,938Net Income 2016: $7,5412016Revenue 2017: $391,048Expenses 2017: $359,261Net Income 2017: $31,7872017Revenue 2018: $493,964Expenses 2018: $396,565Net Income 2018: $97,3992018Revenue 2019: $559,018Expenses 2019: $424,480Net Income 2019: $134,5382019Revenue 2020: $185,923Expenses 2020: $379,514Net Income 2020: -$193,5912020Revenue 2021: $19,221Expenses 2021: $63,660Net Income 2021: -$44,4392021Revenue 2022: $7,424Expenses 2022: $43,905Net Income 2022: -$36,4812022Revenue 2023: $215,025Expenses 2023: $127,762Net Income 2023: $87,2632023Revenue 2024: $260,722Expenses 2024: $251,770Net Income 2024: $8,9522024Revenue 2025: $295,681Expenses 2025: $331,076Net Income 2025: -$35,3952025

Highlighted filing

2022

Revenue$7,424
Expenses$43,905
Net Income-$36,481
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Aug 15, 2022
Return Version
2021v4.2
Gross Receipts
$7,424
Mission and Program Overview

Mission

The specific purpose of this corporation is to support individuals, groups and communities in the San Diego, California region in producing and demonstrating collaborative arts projects, particularly those that model and/or employ the principles of radical inclusion, gifting, decommodification, radical self-reliance, radical self-expression, communual effort, civic responsibility, leave no trace, participation, and immediacy.

The san diego collaborative arts project produces participatory events in both urban and rural settings in the san diego area to raise the visibility and appreciation of collaborative arts, participatory creative experiences, and spontaneous interaction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$89,325$57,003▼ $32,322
Land, Buildings, and Equipment, Net$14,208$7,504▼ $6,704
Cash and Non-Interest-Bearing Accounts$3,994$6,421▲ $2,427
Total Assets$107,527$70,928▼ $36,599
Liabilities
Accounts Payable and Accrued Expenses$150$32▼ $118
Total Liabilities$150$32▼ $118
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$107,377$70,896▼ $36,481
Total Net Assets Fund Balance$107,377$70,896▼ $36,481
Total Liabilities and Net Assets / Fund Balance$107,527$70,928▼ $36,599

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,692$28,309$34,001
Equipment$1,812$1,208$3,020
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ali Smith-shapardPresident
James McdermottDirector
Rebecca CloudyDirector
Jeffrey OliverSecretary
Christopher KingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,407
Program Service Revenue
$0
Investment Income
$17
Other Revenue
$0
All Other Contributions
$3,992
Change in Net Assets
$-36,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,305
Total Fundraising Expense$1,683
Grants and Similar Amounts Paid$600
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$20,250--$20,250
Depreciation Depletion$3,080$3,624-$6,704
Fees for Services Accounting-$4,875-$4,875
Information Technology-$3,014-$3,014
Insurance-$923-$923
Other Expenses$1,290$902$1,683$902
All Other Expenses-$664-$664
Office Expenses-$648-$648
Grants to Domestic Individuals$600--$600
Fees for Services Management-$307-$307
Fees for Services Other$240--$240
Total Functional Expenses$27,265$14,957$1,683$43,905
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The treasurer receives the draft of the tax return and reviews the document with the board memeber. The treasurer then notifies the preparer that the return has been approved.

Form 990, Part VI, Section B, Line 12C

Each year the board members review and sign the conflict of interest agreement.

Form 990, Part VI, Section C, Line 19

ORGANIZATION'S WEBSITE.

Filing and Contact Details

Filer

Filer Name
San Diego Collaborative Arts Project
EIN
45-5467123
Phone
5592215071
Address
2801 B STREET 13, SAN DIEGO, CA 92102

Signing Officer

Name
Christopher King
Title
Treasurer
Phone
5592215071
Signed
2022-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher King
Formed
2014
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Bean Hunt Harris & Company
Address
7110 N FRESNO ST STE 460, FRESNO, CA 93720-2963
Preparer
David E Harris
Phone
5592215071
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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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IRS990/MissionDesc0THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO SUPPORT INDIVIDUALS, GROUPS AND COMMUNITIES IN THE SAN DIEGO, CALIFORNIA REGION IN PRODUCING AND DEMONSTRATING COLLABORATIVE ARTS PROJECTS, PARTICULARLY THOSE THAT MODEL AND/OR EMPLOY THE PRINCIPLES OF RADICAL INCLUSION, GIFTING, DECOMMODIFICATION, RADICAL SELF-RELIANCE, RADICAL SELF-EXPRESSION, COMMUNUAL EFFORT, CIVIC RESPONSIBILITY, LEAVE NO TRACE, PARTICIPATION, AND IMMEDIACY.
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER RECEIVES THE DRAFT OF THE TAX RETURN AND REVIEWS THE DOCUMENT WITH THE BOARD MEMEBER. THE TREASURER THEN NOTIFIES THE PREPARER THAT THE RETURN HAS BEEN APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR THE BOARD MEMBERS REVIEW AND SIGN THE CONFLICT OF INTEREST AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0107527
IRS990/TotalAssetsEOYAmt070928
IRS990/TotalAssetsGrp/BOYAmt0107527
IRS990/TotalAssetsGrp/EOYAmt070928
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt07407
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01683
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014957
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt027265
IRS990/TotalFunctionalExpensesGrp/TotalAmt043905
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150
IRS990/TotalLiabilitiesEOYAmt032
IRS990/TotalLiabilitiesGrp/BOYAmt0150
IRS990/TotalLiabilitiesGrp/EOYAmt032
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0107377
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt070896
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt027265
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt017
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07424
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0107527
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt070928
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02801 B STREET 13
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092102
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTPS://SDCAP.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05592215071
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN DIEGO COLLABORATIVE ARTS PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0SAND
ReturnHeader/Filer/EIN0455467123
ReturnHeader/Filer/PhoneNum05592215071
ReturnHeader/Filer/USAddress/AddressLine1Txt02801 B STREET 13
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263649864
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BEAN HUNT HARRIS & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07110 N FRESNO ST STE 460
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRESNO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0937202963
ReturnHeader/PreparerPersonGrp/PhoneNum05592215071
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID E HARRIS
ReturnHeader/ReturnTs02022-08-15T12:04:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRISTOPHER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KING
ReturnHeader/TaxPeriodBeginDt02021-04-01
ReturnHeader/TaxPeriodEndDt02022-03-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$2.96$3.31$0.35
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.00$1.67$2.61$2.52$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.00$1.58$2.15$1.28$0.87
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.07$0.44$0.36
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.07$0.19$0.64$0.44
2020Detailed filing. Detailed filing data is available for this year.$1.62$0.10$1.52$1.86$3.80$1.94
2019Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$5.59$4.24$1.35
2018Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$4.94$3.97$0.97
2017Summary only. Only limited summary data is available for this year.$1.14$0.06$1.09$3.91$3.59$0.32
2016Summary only. Only limited summary data is available for this year.$0.79$0.02$0.77$3.78$3.71$0.08
2015Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$3.26$3.30$0.04
2014Summary only. Only limited summary data is available for this year.$0.74$0.00$0.74$0.00$0.00$0.00
2013Summary only. Only limited summary data is available for this year.$0.74$0.00$0.74$2.87$2.17$0.70
2012Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.00$0.04
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits