Civic Intelligence

A Plus Education and Performing Arts Inc.

990 • Fiscal year 2019 • EIN 46-3604485

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

189 Wall Street No BPrinceton, NJ 08540

(201) 788-1935

Siviq Scores

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

Liabilities / Assets

57th percentile

0.01x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

53rd percentile

0.00x

Higher debt load relative to revenue than 53% of similar nonprofits.

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

Net Margin

55th percentile

5.2%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

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

Asset Growth

64th percentile

13%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

21st percentile

-25%

Faster revenue growth than 21% of similar nonprofits.

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

Assets

Up

$48,782

Up $5,729 (+13%) from 2018

Net Assets

Up

$48,390

Up $10,979 (+29%) from 2018

Liabilities

Down

$392

Down $5,250 (-93%) from 2018

Revenue

Down

$209,233

Down $69,571 (-25%) from 2018

Expenses

Down

$198,254

Down $84,694 (-30%) from 2018

Net Income

Up

$10,979

Up $15,123 (+365%) from 2018

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50K-$100KAssets 2013: $1Liabilities 2013: $02013Assets 2014: $327Liabilities 2014: $02014Assets 2015: $19,978Liabilities 2015: $02015Assets 2016: $71,057Liabilities 2016: $30,108Net Assets 2016: $40,9492016Assets 2017: $59,492Liabilities 2017: $17,937Net Assets 2017: $41,5552017Assets 2018: $43,053Liabilities 2018: $5,642Net Assets 2018: $37,4112018Assets 2019: $48,782Liabilities 2019: $392Net Assets 2019: $48,3902019Assets 2020: $101,327Liabilities 2020: $1,651Net Assets 2020: $99,6762020Assets 2021: $47,838Liabilities 2021: $227Net Assets 2021: $47,6112021Assets 2022: $16,680Liabilities 2022: $8,759Net Assets 2022: $7,9212022Assets 2023: $21,279Liabilities 2023: $76,102Net Assets 2023: -$54,8232023Assets 2024: $23,418Liabilities 2024: $70,350Net Assets 2024: -$46,9322024

Highlighted filing

2019

Assets$48,782
Liabilities$392
Net Assets$48,390

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $5,809Expenses 2014: $5,482Net Income 2014: $3272014Revenue 2015: $178,337Expenses 2015: $178,359Net Income 2015: -$222015Revenue 2016: $253,755Expenses 2016: $232,784Net Income 2016: $20,9712016Revenue 2017: $279,069Expenses 2017: $278,463Net Income 2017: $6062017Revenue 2018: $278,804Expenses 2018: $282,948Net Income 2018: -$4,1442018Revenue 2019: $209,233Expenses 2019: $198,254Net Income 2019: $10,9792019Revenue 2020: $89,938Expenses 2020: $38,652Net Income 2020: $51,2862020Revenue 2021: $20,648Expenses 2021: $72,713Net Income 2021: -$52,0652021Revenue 2022: $238,170Expenses 2022: $277,860Net Income 2022: -$39,6902022Revenue 2023: $208,859Expenses 2023: $271,603Net Income 2023: -$62,7442023Revenue 2024: $321,255Expenses 2024: $314,404Net Income 2024: $6,8512024

Highlighted filing

2019

Revenue$209,233
Expenses$198,254
Net Income$10,979
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$223,533
Mission and Program Overview

Mission

Supporting young adults, ages 14-21 with musical, educational and character-building experiences through the vehicle of the performing arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,284$25,063▲ $16,779
Land, Buildings, and Equipment, Net$34,384$23,719▼ $10,665
Pledges and Grants Receivable$0--
Total Assets$43,053$48,782▲ $5,729
Other Assets Total$385$0▼ $385
Liabilities
Unsecured Notes Loans Payable$3,500$0▼ $3,500
Accounts Payable and Accrued Expenses$2,142$392▼ $1,750
Total Liabilities$5,642$392▼ $5,250
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$37,411$48,390▲ $10,979
Total Net Assets Fund Balance$37,411$48,390▲ $10,979
Total Liabilities and Net Assets / Fund Balance$43,053$48,782▲ $5,729

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$23,719$35,334$59,053
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank GalarragaPresident
Jeffrey LockardVice President
Bobby GuptaDirector
Donna TerryDirector
Laura BeasleyDirector
Sian Catherine GodwinSecretary
Alexandra GalarragaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,515
Program Service Revenue
$184,609
Investment Income
$0
Other Revenue
$-1,891
All Other Contributions
$17,853
Change in Net Assets
$10,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$198,254
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$17,325--$17,325
Other Expenses$15,654--$15,654
Office Expenses-$12,790-$12,790
All Other Expenses$3,042$9,356-$12,398
Depreciation Depletion$10,665--$10,665
Travel$3,504--$3,504
Insurance$2,500$625-$3,125
Fees for Services Accounting-$3,105-$3,105
Advertising$912--$912
Conferences and Meetings$345--$345
Total Functional Expenses$172,378$25,876$0$198,254
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,849
Gaming Gross Income$3,020
Fundraising Gross Income$0
Gaming Direct Expenses$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 A, Line 2

Frank galarraga and alexandra gallarraga have a family relationship

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

The 990 is prepared by an outside cpa firm based on information provided by the organization. It is forwarded to management for review.

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

Each member of the board of directors completes and signs a conflict of interest policy statement each year to assure compliance with the policy. The full board discusses and reviews any potential conflict. The board must approve any conflict.

Form 990, Part VI, Section C, Line 19

Form 990 is available for public inspection by anyone during noraml business hours upon request.

Filing and Contact Details

Filer

Filer Name
A Plus Education and Performing
EIN
46-3604485
Phone
2017881935
Address
189 WALL STREET NO B, PRINCETON, NJ 08540

Signing Officer

Name
Frank Galarraga
Title
President
Phone
2017881935
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Galarraga
Formed
2013
Legal Domicile
Nj
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
45

Preparer

Firm
Mercadien Pc
Address
PO BOX 7648, PRINCETON, NJ 08543-7648
Preparer
Lovepreet Buttar CPA
Phone
6096899700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Staff/member expenses : program service expenses 1,472. Management and general expenses 6,274. Fundraising expenses 0. Total expenses 7,746. Bank fees : program service expenses 0. Management and general expenses 3,082. Fundraising expenses 0. Total expenses 3,082. Tolls: program service expenses 1,123. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,123. Recruiting expenses : program service expenses 362. Management and general expenses 0. Fundraising expenses 0. Total expenses 362. Meals and entertainment : program service expenses 85. Management and general expenses 0. Fundraising expenses 0. Total expenses 85.

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IRS990/Desc0RAIDERS DRUM & BUGLE CORPS:AT THE BEGINNING OF EVERY SEASON EVERY POSITION IS AVAILABLE. YOU DO NOT HAVE TO BE A WORLD CLASS PERFORMER TO BE A MEMBER OF THE RAIDERS.MEMBERSHIP IS BASED UPON THE FOLLOWING FACTORS:DEDICATIONWILLINGNESS AND ABILITY TO LEARNTALENTPHYSICAL FITNESSABILITY TO MEET ALL TIME COMMITTMENTS AND FINANCIAL REQUIREMENTSWHILE TALENT IS AN IMPORTANT FACTOR, WE ARE MOST INTERESTED IN AN INDIVIDUAL WHO IS WILLING TO LEARN AND WORK HARD TO IMPROVE. THIS IS THE TYPE OF MEMBER WHO HAS HELPED PLACE THE RAIDERS AMONG THE BEST CORPS IN THE HISTORY OF DCI OPEN CLASS.AUDITIONS FOR THE CORPS TAKE PLACE OVER THE COURSE OF SEVERAL CAMPS. YOU WILL BE GIVEN MATERIAL TO WORK ON AND WILL BE WORKED ON AT THE NEXT CAMP TO HELP MEASURE YOUR ABILITY TO GROW AND LEARN. IT IS NOT VITAL THAT YOU ATTEND EACH CAMP, BUT IT IS IN YOUR BEST INTEREST TO ATTEND EVERY POSSIBLE CAMP SO THAT YOU CAN GET THE BEST AND FAIREST EVALUATION FROM OUR STAFF.
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IRS990/PYOtherRevenueAmt0632
IRS990/PYProgramServiceRevenueAmt0252142
IRS990/PYRevenuesLessExpensesAmt0-4144
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0282948
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0278804
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt010979
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0143451
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt026515
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt026030
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt027351
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt021827
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0159737
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0261460
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0184884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0252142
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0260508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0227352
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt015100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0939986
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt015419
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05110
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt04000
IRS990ScheduleA/OtherIncome509Grp/TotalAmt031954
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IRS990ScheduleA/PublicSupportPY509Pct00.97170
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0211399
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0278172
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0287859
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0249179
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0174837
IRS990ScheduleA/Total509Grp/TotalAmt01201446
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0303278
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0254290
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0178837
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01233401
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt023719
IRS990ScheduleD/BuildingsGrp/DepreciationAmt035334
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt059053
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023719
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRANK GALARRAGA AND ALEXANDRA GALLARRAGA HAVE A FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PREPARED BY AN OUTSIDE CPA FIRM BASED ON INFORMATION PROVIDED BY THE ORGANIZATION. IT IS FORWARDED TO MANAGEMENT FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER OF THE BOARD OF DIRECTORS COMPLETES AND SIGNS A CONFLICT OF INTEREST POLICY STATEMENT EACH YEAR TO ASSURE COMPLIANCE WITH THE POLICY. THE FULL BOARD DISCUSSES AND REVIEWS ANY POTENTIAL CONFLICT. THE BOARD MUST APPROVE ANY CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION BY ANYONE DURING NORAML BUSINESS HOURS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4STAFF/MEMBER EXPENSES : PROGRAM SERVICE EXPENSES 1,472. MANAGEMENT AND GENERAL EXPENSES 6,274. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,746. BANK FEES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,082. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,082. TOLLS: PROGRAM SERVICE EXPENSES 1,123. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,123. RECRUITING EXPENSES : PROGRAM SERVICE EXPENSES 362. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 362. MEALS AND ENTERTAINMENT : PROGRAM SERVICE EXPENSES 85. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0172378
IRS990/TotalFunctionalExpensesGrp/TotalAmt0198254
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt0392
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt037411
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt048390
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceExpensesAmt0172378
IRS990/TotalProgramServiceRevenueAmt0184609
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0184884
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0209233
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt043053
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03504
IRS990/TravelGrp/TotalAmt03504
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt03500
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0189 WALL STREET NO B
IRS990/USAddress/CityNm0PRINCETON
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008540
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.APLUSARTS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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