Civic Intelligence

Wmaac Residencies Inc

990 • Fiscal year 2019 • EIN 46-2663098

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

Organization Profilewww.wrarts.org
573 Metropolitan AvenueBrooklyn, NY 11211

(917) 847-5727

Siviq Scores

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

Liabilities / Assets

59th percentile

0.04x

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

2019 filings • NTEE A60 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

59th percentile

0.01x

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

2019 filings • NTEE A60 • <$500k nonprofits • Source year 2019

Net Margin

41st percentile

-0.0%

Higher net margin than 41% of similar nonprofits.

2019 filings • NTEE A60 • <$500k nonprofits • Source year 2019

Top Officer Pay

96th percentile

$46,294

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2019 filings • NTEE A60 • <$500k nonprofits • Source year 2019

Asset Growth

44th percentile

-1.7%

Faster asset growth than 44% of similar nonprofits.

2019 filings • NTEE A60 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

36th percentile

-3.8%

Faster revenue growth than 36% of similar nonprofits.

2019 filings • NTEE A60 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$157,374

Down $2,706 (-1.7%) from 2018

Net Assets

Down

$151,374

Down $116 (-0.1%) from 2018

Liabilities

Down

$6,000

Down $2,590 (-30%) from 2018

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin41st percentile

Revenue

Down

$418,231

Down $16,444 (-3.8%) from 2018

Expenses

Up

$418,347

Up $55,597 (+15%) from 2018

Net Income

Down

-$116

Down $72,041 (-100%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$600K$400K$200K$0Assets 2017: $86,565Liabilities 2017: $7,000Net Assets 2017: $79,5652017Assets 2018: $160,080Liabilities 2018: $8,590Net Assets 2018: $151,4902018Assets 2019: $157,374Liabilities 2019: $6,000Net Assets 2019: $151,3742019Assets 2020: $33,007Liabilities 2020: $45,5672020Assets 2021: $55,906Liabilities 2021: $34,283Net Assets 2021: $21,6232021Assets 2022: $240,123Liabilities 2022: $165,606Net Assets 2022: $74,5172022Assets 2023: $401,707Liabilities 2023: $252,569Net Assets 2023: $149,1382023Assets 2024: $319,591Liabilities 2024: $261,234Net Assets 2024: $58,3572024

Highlighted filing

2019

Assets$157,374
Liabilities$6,000
Net Assets$151,374
Open 2019 Filing

Operations Trend

Revenue Growth36th percentile

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

$600K$400K$200K$0-$200KRevenue 2017: $249,681Expenses 2017: $180,436Net Income 2017: $69,2452017Revenue 2018: $434,675Expenses 2018: $362,750Net Income 2018: $71,9252018Revenue 2019: $418,231Expenses 2019: $418,347Net Income 2019: -$1162019Revenue 2020: $130,352Expenses 2020: $294,286Net Income 2020: -$163,9342020Revenue 2021: $215,175Expenses 2021: $180,992Net Income 2021: $34,1832021Revenue 2022: $318,124Expenses 2022: $265,230Net Income 2022: $52,8942022Revenue 2023: $469,831Expenses 2023: $395,210Net Income 2023: $74,6212023Revenue 2024: $492,198Expenses 2024: $582,979Net Income 2024: -$90,7812024

Highlighted filing

2019

Revenue$418,231
Expenses$418,347
Net Income-$116
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$418,231
Mission and Program Overview

Mission

501(c)3 WR Arts is here to provide an open, supportive artistic environment to those looking to cultivate a lasting relationship with Dance and the Performing Arts. We strive to find ways to blend North Brooklyn's culturally diverse neighborhoods together under one roof to build a stronger community together through the arts. With our "In School" on-site after school enrichment programing and our 6 days a week "Home Base" General Children's and Pre-Professional training at 573 Metropolitan Avenue, we connect ALL to the arts experience. Through our "In School" program WR brings a professional studio atmosphere into classroom spaces at an introductory level. To further the interest and training of those looking for more, WR has a "Home Base", with reduced rate community classes and scholarship opportunities for participation in our General and Pre-Professional programing. Through workshops and community classes for every age and experience level, we welcome artists of all races, sizes, a

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$140,460$141,244▲ $784
Land, Buildings, and Equipment, Net$2,297$4,007▲ $1,710
Prepaid Expenses and Deferred Charges$4,751$1,191▼ $3,560
Accounts Receivable$3,572$932▼ $2,640
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Inventories for Sale or Use-$0-
Total Assets$160,080$157,374▼ $2,706
Other Assets Total$9,000$10,000▲ $1,000
Liabilities
Accounts Payable and Accrued Expenses$8,590$6,000▼ $2,590
Total Liabilities$8,590$6,000▼ $2,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$151,490$151,374▼ $116
Total Net Assets Fund Balance$151,490$151,374▼ $116
Total Liabilities and Net Assets / Fund Balance$160,080$157,374▼ $2,706

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,007$1,324$5,331
Other Assets Org$10,000--
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nicole GuilandPresidentFT$46,294$46,294
Lakey Evans PeaExecutive DirectorPT$19,635$19,635

Board Members and Trustees

NameTitle
Eugenia VelezSecretary
Michelle LewisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$415,301
Investment Income
$0
Other Revenue
$2,930
Change in Net Assets
$-116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,127
Salaries, Compensation, and Employee Benefits$204,220
Total Fundraising Expense$830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,722$30,574-$122,296
Current Officers, Directors, Trustees, and Key Employees$49,447$16,482-$65,929
Occupancy$56,699--$56,699
All Other Expenses$8,807$7,935$209$16,951
Payroll Taxes$11,996$3,999-$15,995
Advertising$6,274$1,223$621$8,118
Fees for Services Other-$6,500-$6,500
Other Expenses$4,826$536-$5,362
Office Expenses$2,839$1,893-$4,732
Insurance-$3,838-$3,838
Depreciation Depletion-$1,021-$1,021
Travel$633$70-$703
Total Functional Expenses$335,203$82,314$830$418,347
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,930
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
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
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

“Organization's process to review form 990the 990 was prepared by wr arts's management. The form 990 is reviewed by wr arts's management before being presented for review by independent accountants and reviewed by the board directors before filing.”

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

“Enforcement of conflicts policyon an annual basis all board members sign a conflict of interest statement. The chair of the board ensures that all signed forms are received from the board and made available to the accountants during the review process. The chair of the board also meets with each board member on a quarterly basis to discuss how a possible conflict of interest can arise and reviews for possible conflicts on a quarterly basis.”

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

“Compensation process for top officialcompensation of the executive director is carefully reviewed by the board and the rationale is documented.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Compensation process for officersthe compensation of all employees is approved by the board on an annual basis and reviewed in advance of the renewal date.”

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

“The governing documents and policies that are required to be disclosed to the public are made available on request.”

Filing and Contact Details

Filer

Filer Name
WR ARTS Inc
EIN
46-2663098
Phone
9178475727
Address
573 Metropolitan Avenue, Brooklyn, NY 11211

Signing Officer

Name
Nicole Guiland
Title
President
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
8

Preparer

Firm
Zelin & Associates CPA LLC
Address
555 8th Ave Ste 1203, New York, NY 10018
Preparer
Steven Zelin CPA
Phone
6466784496
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“WR ARTS, INC. has adopted the provisions of the Financial Accounting Standards Board's ("FASB") ASC Topic 740, Income taxes, relating to accounting and reporting for uncertainty in income taxes. Management has determined that there are no material uncertain tax provisions that require recognition or disclosure in the financial statements.”

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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/MissionDesc0501(c)3 WR Arts is here to provide an open, supportive artistic environment to those looking to cultivate a lasting relationship with Dance and the Performing Arts. We strive to find ways to blend North Brooklyn's culturally diverse neighborhoods together under one roof to build a stronger community together through the arts. With our "In School" on-site after school enrichment programing and our 6 days a week "Home Base" General Children's and Pre-Professional training at 573 Metropolitan Avenue, we connect ALL to the arts experience. Through our "In School" program WR brings a professional studio atmosphere into classroom spaces at an introductory level. To further the interest and training of those looking for more, WR has a "Home Base", with reduced rate community classes and scholarship opportunities for participation in our General and Pre-Professional programing. Through workshops and community classes for every age and experience level, we welcome artists of all races, sizes, a
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0249681
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WR ARTS, INC. has adopted the provisions of the Financial Accounting Standards Board's ("FASB") ASC Topic 740, Income taxes, relating to accounting and reporting for uncertainty in income taxes. Management has determined that there are no material uncertain tax provisions that require recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990THE 990 WAS PREPARED BY WR ARTS'S MANAGEMENT. THE FORM 990 IS REVIEWED BY WR ARTS'S MANAGEMENT BEFORE BEING PRESENTED FOR REVIEW BY INDEPENDENT ACCOUNTANTS AND REVIEWED BY THE BOARD DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICYON AN ANNUAL BASIS ALL BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT. THE CHAIR OF THE BOARD ENSURES THAT ALL SIGNED FORMS ARE RECEIVED FROM THE BOARD AND MADE AVAILABLE TO THE ACCOUNTANTS DURING THE REVIEW PROCESS. THE CHAIR OF THE BOARD ALSO MEETS WITH EACH BOARD MEMBER ON A QUARTERLY BASIS TO DISCUSS HOW A POSSIBLE CONFLICT OF INTEREST CAN ARISE AND REVIEWS FOR POSSIBLE CONFLICTS ON A QUARTERLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR TOP OFFICIALCOMPENSATION OF THE EXECUTIVE DIRECTOR IS CAREFULLY REVIEWED BY THE BOARD AND THE RATIONALE IS DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION PROCESS FOR OFFICERSTHE COMPENSATION OF ALL EMPLOYEES IS APPROVED BY THE BOARD ON AN ANNUAL BASIS AND REVIEWED IN ADVANCE OF THE RENEWAL DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents and policies that are required to be disclosed to the public are made available on request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0573 Metropolitan Avenue
IRS990/USAddress/CityNm0Brooklyn
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011211
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IRS990/WebsiteAddressTxt0https://www.wrarts.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Nicole Guiland
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WR ARTS Inc
ReturnHeader/Filer/BusinessNameControlTxt0WRAR
ReturnHeader/Filer/EIN0462663098
ReturnHeader/Filer/PhoneNum09178475727
ReturnHeader/Filer/USAddress/AddressLine1Txt0573 Metropolitan Avenue
ReturnHeader/Filer/USAddress/CityNm0Brooklyn
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011211
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464721814
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ZELIN & ASSOCIATES CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 8th Ave Ste 1203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0New York
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010018
ReturnHeader/PreparerPersonGrp/PhoneNum06466784496
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven Zelin CPA
ReturnHeader/ReturnTs02020-11-13T10:22:46-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$157,374
Liabilities
$6,000
Net assets
$151,374
Revenue
$418,231
Expenses
$418,347
Net income
-$116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$2.61$0.58$4.92$5.83$0.91
2023Summary only. Only limited summary data is available for this year.$4.02$2.53$1.49$4.70$3.95$0.75
2022Summary only. Only limited summary data is available for this year.$2.40$1.66$0.75$3.18$2.65$0.53
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.34$0.22$2.15$1.81$0.34
2020Summary only. Only limited summary data is available for this year.$0.33$0.46$1.30$2.94$1.64
2019Detailed filing. Detailed filing data is available for this year.$1.57$0.06$1.51$4.18$4.18$0.00
2018Summary only. Only limited summary data is available for this year.$1.60$0.09$1.51$4.35$3.63$0.72
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.07$0.80$2.50$1.80$0.69