Civic Intelligence

Wmaac Residencies Inc

990 • Fiscal year 2022 • EIN 46-2663098

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 19, 2023

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

84th percentile

0.69x

Higher debt load relative to assets than 84% of similar nonprofits.

2022 filings • NTEE A60 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

86th percentile

0.52x

Higher debt load relative to revenue than 86% of similar nonprofits.

2022 filings • NTEE A60 • <$500k nonprofits • Source year 2022

Net Margin

73rd percentile

17%

Higher net margin than 73% of similar nonprofits.

2022 filings • NTEE A60 • <$500k nonprofits • Source year 2022

Top Officer Pay

96th percentile

$46,625

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

2022 filings • NTEE A60 • <$500k nonprofits • Source year 2022

Asset Growth

94th percentile

330%

Faster asset growth than 94% of similar nonprofits.

2022 filings • NTEE A60 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

48%

Faster revenue growth than 63% of similar nonprofits.

2022 filings • NTEE A60 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets84th percentile

Assets

Flat

$240,123

Flat from 2022

Net Assets

Flat

$74,517

Flat from 2022

Liabilities

Flat

$165,606

Flat from 2022

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin73rd percentile

Revenue

Flat

$318,124

Flat from 2022

Expenses

Flat

$265,230

Flat from 2022

Net Income

Flat

$52,894

Flat from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th 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 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

2022

Assets$240,123
Liabilities$165,606
Net Assets$74,517
Open 2022 Filing

Operations Trend

Revenue Growth63rd 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 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

2022

Revenue$318,124
Expenses$265,230
Net Income$52,894
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 19, 2023
Return Version
2022v5.0
Gross Receipts
$318,124
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$42,503$135,923▲ $93,420
Land, Buildings, and Equipment, Net$1,875$809▼ $1,066
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$55,906$240,123▲ $184,217
Other Assets Total$11,528$103,391▲ $91,863
Liabilities
Other Liabilities$34,283$165,606▲ $131,323
Total Liabilities$34,283$165,606▲ $131,323
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,623$74,517▲ $52,894
Total Net Assets Fund Balance$21,623$74,517▲ $52,894
Total Liabilities and Net Assets / Fund Balance$55,906$240,123▲ $184,217

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$809$4,522$5,331
Other Assets Org$11,528--
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nicole GuilandPresidentFT$46,625$46,625
Cristina GustaitisSecretary-$313$313

Board Members and Trustees

NameTitle
Frank RuppTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,141
Program Service Revenue
$284,388
Investment Income
$0
Other Revenue
$1,595
All Other Contributions
$941
Change in Net Assets
$52,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,258
Salaries, Compensation, and Employee Benefits$81,972
Total Fundraising Expense$321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$51,923--$51,923
Current Officers, Directors, Trustees, and Key Employees$313$46,625-$46,938
Other Salaries and Wages$28,156$49-$28,205
All Other Expenses$3,008$6,327$321$9,656
Payroll Taxes$2,595$4,234-$6,829
Other Expenses$1,593$3,093-$4,686
Insurance-$2,295-$2,295
Fees for Services Other-$2,260-$2,260
Depreciation Depletion-$1,066-$1,066
Advertising-$820-$820
Total Functional Expenses$198,140$66,769$321$265,230
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred revenue and accrued expenses$71,313
Operating lease current liabilities$62,233
Operating lease long-term liabilities$32,060
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Section B, Line 11B

“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, Section B, Line 12C

“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, Section B, Line 15A

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

Form 990, Part VI, Section B, Line 15B

“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, Section C, Line 19

“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
2023-10-19
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
2
Employees
5

Preparer

Firm
Zelin & Associates CPA LLC
Address
555 8th Ave Ste 2203, 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04522
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt091863
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt111528
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt232060
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred revenue and accrued expenses
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Operating lease current liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Operating lease long-term liabilities
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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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0103391
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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, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/USAddress/CityNm0Brooklyn
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IRS990/USAddress/ZIPCd011211
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IRS990/WebsiteAddressTxt0https://www.wrarts.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Nicole Guiland
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WR ARTS Inc
ReturnHeader/Filer/BusinessNameControlTxt0WRAR
ReturnHeader/Filer/EIN0462663098
ReturnHeader/Filer/PhoneNum09178475727
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464721814
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Zelin & Associates CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 8th Ave Ste 2203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0New York
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010018
ReturnHeader/PreparerPersonGrp/PhoneNum06466784496
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN ZELIN CPA
ReturnHeader/ReturnTs02023-10-19T14:09:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Nicole
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Guiland
ReturnHeader/TaxPeriodBeginDt02022-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$240,123
Liabilities
$165,606
Net assets
$74,517
Revenue
$318,124
Expenses
$265,230
Net income
$52,894
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
2022Detailed filing. Detailed filing data is available for this year.$2.40$1.66$0.75$3.18$2.65$0.53
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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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