Civic Intelligence

Zara Aina

990 • Fiscal year 2016 • EIN 46-0868681

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 17, 2017

14 Stuyvesant OvalNew York, NY 10009

(804) 922-1814

Siviq Scores

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

Liabilities / Assets

79th percentile

0.02x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • NTEE Q33 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

0.02x

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

2016 filings • NTEE Q33 • <$500k nonprofits • Source year 2016

Net Margin

51st percentile

8.0%

Higher net margin than 51% of similar nonprofits.

2016 filings • NTEE Q33 • <$500k nonprofits • Source year 2016

Top Officer Pay

86th percentile

$1,500

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2016 filings • NTEE Q33 • <$500k nonprofits • Source year 2016

Asset Growth

52nd percentile

9.9%

Faster asset growth than 52% of similar nonprofits.

2016 filings • NTEE Q33 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

30th percentile

-23%

Faster revenue growth than 30% of similar nonprofits.

2016 filings • NTEE Q33 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$173,301

Up $15,620 (+9.9%) from 2015

Net Assets

Up

$170,068

Up $13,677 (+8.7%) from 2015

Liabilities

Up

$3,233

Up $1,943 (+151%) from 2015

Revenue

Down

$171,643

Down $51,820 (-23%) from 2015

Expenses

Up

$157,966

Up $71,217 (+82%) from 2015

Net Income

Down

$13,677

Down $123,037 (-90%) from 2015

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2014: $19,677Liabilities 2014: $0Net Assets 2014: $19,6772014Assets 2015: $157,681Liabilities 2015: $1,290Net Assets 2015: $156,3912015Assets 2016: $173,301Liabilities 2016: $3,233Net Assets 2016: $170,0682016Assets 2017: $128,943Liabilities 2017: $17,069Net Assets 2017: $111,8742017Assets 2018: $50,892Liabilities 2018: $729Net Assets 2018: $50,1632018Assets 2019: $21,663Liabilities 2019: $176Net Assets 2019: $21,4872019Assets 2020: $35,804Liabilities 2020: $2,298Net Assets 2020: $33,5062020Assets 2021: $65,359Liabilities 2021: $0Net Assets 2021: $65,3592021Assets 2022: $30,290Liabilities 2022: $0Net Assets 2022: $30,2902022Assets 2023: $37,672Liabilities 2023: $0Net Assets 2023: $37,6722023Assets 2024: $61,260Liabilities 2024: $0Net Assets 2024: $61,2602024

Highlighted filing

2016

Assets$173,301
Liabilities$3,233
Net Assets$170,068

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $31,121Expenses 2014: $52,661Net Income 2014: -$21,5402014Revenue 2015: $223,463Expenses 2015: $86,749Net Income 2015: $136,7142015Revenue 2016: $171,643Expenses 2016: $157,966Net Income 2016: $13,6772016Revenue 2017: $198,122Expenses 2017: $256,316Net Income 2017: -$58,1942017Revenue 2018: $50,869Expenses 2018: $112,580Net Income 2018: -$61,7112018Revenue 2019: $52,016Expenses 2019: $80,692Net Income 2019: -$28,6762019Revenue 2020: $55,690Expenses 2020: $43,671Net Income 2020: $12,0192020Revenue 2021: $79,317Expenses 2021: $47,464Net Income 2021: $31,8532021Revenue 2022: $56,741Expenses 2022: $91,810Net Income 2022: -$35,0692022Revenue 2023: $96,516Expenses 2023: $140,705Net Income 2023: -$44,1892023Revenue 2024: $92,199Expenses 2024: $68,611Net Income 2024: $23,5882024

Highlighted filing

2016

Revenue$171,643
Expenses$157,966
Net Income$13,677
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 17, 2017
Return Version
2016v3.0
Gross Receipts
$171,643
Mission and Program Overview

Mission

Zara Aina helps at-risk children expand their capacity for achievement through theatrical performance and storytelling.

Zara Aina is a Malagasy phrase that means share life. Broadway actors Lucas Caleb Rooney and Bryce Pinkham founded Zara Aina to help at-risk children expand their capacity for achievement through theatrical performance and storytelling. Established in 2012 with headquarters in New York, Zara Aina is a non-profit organization working with partners to develop sustainable programs that empower and change lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$137,681$147,201▲ $9,520
Pledges and Grants Receivable$20,000$26,100▲ $6,100
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$157,681$173,301▲ $15,620
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,290$3,233▲ $1,943
Total Liabilities$1,290$3,233▲ $1,943
Net Assets / Fund Balance
Unrestricted Net Assets$136,391$150,918▲ $14,527
Temporarily Rstr Net Assets$20,000$19,150▼ $850
Total Net Assets Fund Balance$156,391$170,068▲ $13,677
Total Liabilities and Net Assets / Fund Balance$157,681$173,301▲ $15,620
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lucas RooneyPresidentPT$1,500$1,500

Board Members and Trustees

NameTitle
Dina RazafinddrazakaBoard Member
Bryce PinkhamExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$128,021
Program Service Revenue
$41,150
Investment Income
$0
Other Revenue
$2,472
All Other Contributions
$128,021
Change in Net Assets
$13,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$75,622
Grants and Similar Amounts Paid$45,494
Salaries, Compensation, and Employee Benefits$36,850
Total Fundraising Expense$19,022
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$45,494--$45,494
Other Salaries and Wages$20,133$9,592$7,125$36,850
Travel$33,774--$33,774
Office Expenses$3,150$5,916-$9,066
Occupancy$3,033-$5,334$8,367
Fees for Services Other$2,100$3,134$1,300$6,534
Other Expenses$284$2,385$4,084$2,385
All Other Expenses-$538$1,179$1,717
Conferences and Meetings$1,466$147-$1,613
Fees for Services Accounting-$1,500-$1,500
Total Functional Expenses$113,070$25,874$19,022$157,966
International Activity

International Summary

Spending
$84,437

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaProgram ServiceSee Part V00$71,328
Sub-saharan AfricaProgram ServicesSee Part V00$13,109
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$665
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
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, Line 11B: Form 990 Review Process

Zara Aina has provided a copy of Form 990 to all board members prior to filing.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Zara Aina's Form 990 is available at www.guidestar.org.

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

The organizaion makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Zara Aina Inc
EIN
46-0868681
Phone
8049221814
Address
14 STUYVESANT OVAL, NEW YORK, NY 10009

Signing Officer

Name
Lucas Rooney
Title
President
Signed
2017-10-17
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
16

Preparer

Firm
Gruber Palumberi Raffaele Fried CPAs PC
Address
7 Penn Plaza Suite 310, New York, NY 10001
Preparer
Robert L Manger CPA
Phone
2125860800
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Program Service Accomplishment#4:Pedagogy Trainning in the United States: Zara Aina expanded the volunteer pedagogy training sessions in New York City that had begun in 2015. In addition to enhancing the work Zara Aina does in Madagascar, this new has allowed Zara Aina to implement a new series of outreach workshops with underprivileged children in New York City and the surrounding communities. The additional training sessions allowed Zara Aina to expand the number of capable volunteers it brought to Madagascar and to outreach trips in the United States. OTHER PROGRAM SERVICES 5: Program Service Accomplishment#6:Partnership with UNICEF: In 2016, Zara Aina completed the project for which it has been hired by Zara Aina in 2015 - to use its theatrical-storytelling pedagogy to expand knowledge and information about health and hygiene in the midst of Madagascar's polio crisis, visting with the sponsors in-country to review the successes of the program. OTHER PROGRAM SERVICES 6: Program Service Accomplishment#5:With the enlarged pool of volunteers, Zara Aina was able to offer an expanded number of trips to work with at-risk and middle school students in the greater New York City area, with workshops:1)Win Homeless Shelters: - Win Shelter (Brooklyn): 8 ZA volunteer facilitators led a 4 hour workshop over 2 days with 25 kids ages 5-15 from a Win homeless shelter in Brooklyn. They learned the ZA warm-up and games, and built songs showing off their special skills, which they performed for family and friends at the end of the 2nd day.- Win Shelter (Queens): 7 ZA volunteer facilitators led a 4 hour workshop over 2 days with 25 kids ages 5-18 from a Win homeless shelter in Queens. They learned the ZA warm-up and games, and built characters and scenes, which they performed for family and friends at the end of the 2nd day.2)Success Academy- Success Academy Harlem Central: 7 ZA volunteer facilitators led a 1 day workshop with 20 kids ages 11-13 from Success Academy in Harlem. They learned the ZA warm-up and games, and built characters and scenes, which they performed for each other at the end of the day.3)Rhinebeck Middle School- Rhinebeck Middle School: 12 ZA volunteer facilitators led a 1 day workshop with 40 kids ages 5-13 as part of Rhinebeck Middle School's Madagascar Day. Half of the group built scenes from a Malagasy folktale, and the other half built puppet shows based on Malagasy folktales. Both groups performed for each other at the end of the day.

Financial Statement Notes

Part X : FIN48 Footnote

Zara Aina complies with the provisions of ASC 740, Income Taxes. ASC 740 requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The adoption of this guidance did not have an impact on Zara Aina's financial statements, as management believes that there are no uncertain tax positions within its financial statements. Zara Aina has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; determine its filing and tax obligations in jurisdictions for which it has nexus; and to review other matters that may be considered tax positions. Zara Aina's Forms 990, Return of Organization Exempt for Income Tax, for the years ended December 31, 2013, 2014 and 2015 are subject to examination by the IRS, generally for three years after they were filed.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Mobile Library: In 2016, Zara Aina launched the Mobile Library project, a partnership with the UK-based Vape Club. Vape Club underwrote the start-up and operations costs for an ongoing mobile library that will tour the country. The Library will distribute useful books focused on practical knowledge such as ways to improve agricultural practices, family relations and health, environmental issues, sexual health, DIY and trades.When the Library is not actively engaged in a tour, the van will will be used by Zara Aina staff to transport the Youth Company and Zara Aina oversees the overall operation of the program and provides administrative support to library staff.In November 2016, the first Mobile Library tour included visits and reading lessons in five rural villages in four regions of Madagascar.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Fourth Annual Big Ol's Fancy Pants Benefits: The fourth annual benefit to raise funds for Zara Aina took place on December 21st at The Archbishop Fulton Sheen Center in New York City. The evening was hosted by Bryce Pinkham and Lucas Caleb Rooney and featured performances by several Broadway performers and music from a Malagasy musician. In addition, a video featuring members of the Youth Comapny was shown, showcasing Zara Aina's work in Madagascar. A live pledge drive helped raise funds that will be put towards building a permanent home for the Clubhouse in Madagascar. Zara Aina's new volunteers helped staff and run the event.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Zara Aina complies with the provisions of ASC 740, Income Taxes. ASC 740 requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The adoption of this guidance did not have an impact on Zara Aina's financial statements, as management believes that there are no uncertain tax positions within its financial statements. Zara Aina has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; determine its filing and tax obligations in jurisdictions for which it has nexus; and to review other matters that may be considered tax positions. Zara Aina's Forms 990, Return of Organization Exempt for Income Tax, for the years ended December 31, 2013, 2014 and 2015 are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Program Service Accomplishment#4:Pedagogy Trainning in the United States: Zara Aina expanded the volunteer pedagogy training sessions in New York City that had begun in 2015. In addition to enhancing the work Zara Aina does in Madagascar, this new has allowed Zara Aina to implement a new series of outreach workshops with underprivileged children in New York City and the surrounding communities. The additional training sessions allowed Zara Aina to expand the number of capable volunteers it brought to Madagascar and to outreach trips in the United States. OTHER PROGRAM SERVICES 5: Program Service Accomplishment#6:Partnership with UNICEF: In 2016, Zara Aina completed the project for which it has been hired by Zara Aina in 2015 - to use its theatrical-storytelling pedagogy to expand knowledge and information about health and hygiene in the midst of Madagascar's polio crisis, visting with the sponsors in-country to review the successes of the program. OTHER PROGRAM SERVICES 6: Program Service Accomplishment#5:With the enlarged pool of volunteers, Zara Aina was able to offer an expanded number of trips to work with at-risk and middle school students in the greater New York City area, with workshops:1)Win Homeless Shelters: - Win Shelter (Brooklyn): 8 ZA volunteer facilitators led a 4 hour workshop over 2 days with 25 kids ages 5-15 from a Win homeless shelter in Brooklyn. They learned the ZA warm-up and games, and built songs showing off their special skills, which they performed for family and friends at the end of the 2nd day.- Win Shelter (Queens): 7 ZA volunteer facilitators led a 4 hour workshop over 2 days with 25 kids ages 5-18 from a Win homeless shelter in Queens. They learned the ZA warm-up and games, and built characters and scenes, which they performed for family and friends at the end of the 2nd day.2)Success Academy- Success Academy Harlem Central: 7 ZA volunteer facilitators led a 1 day workshop with 20 kids ages 11-13 from Success Academy in Harlem. They learned the ZA warm-up and games, and built characters and scenes, which they performed for each other at the end of the day.3)Rhinebeck Middle School- Rhinebeck Middle School: 12 ZA volunteer facilitators led a 1 day workshop with 40 kids ages 5-13 as part of Rhinebeck Middle School's Madagascar Day. Half of the group built scenes from a Malagasy folktale, and the other half built puppet shows based on Malagasy folktales. Both groups performed for each other at the end of the day.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Zara Aina has provided a copy of Form 990 to all board members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Zara Aina's Form 990 is available at www.guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organizaion makes its governing documents, conflict of interest policy and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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