Civic Intelligence

A Plus Education and Performing Arts Inc.

990 • Fiscal year 2020 • EIN 46-3604485

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 15, 2021

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

58th percentile

0.02x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Source year 2020

Liabilities / Revenue

58th percentile

0.02x

Higher debt load relative to revenue than 58% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Source year 2020

Net Margin

90th percentile

57%

Higher net margin than 90% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2020 filings • NTEE A • <$500k nonprofits • Source year 2020

Asset Growth

85th percentile

108%

Faster asset growth than 85% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

24th percentile

-57%

Faster revenue growth than 24% of similar nonprofits.

2020 filings • NTEE A • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$101,327

Up $52,545 (+108%) from 2019

Net Assets

Up

$99,676

Up $51,286 (+106%) from 2019

Liabilities

Up

$1,651

Up $1,259 (+321%) from 2019

Revenue

Down

$89,938

Down $119,295 (-57%) from 2019

Expenses

Down

$38,652

Down $159,602 (-81%) from 2019

Net Income

Up

$51,286

Up $40,307 (+367%) from 2019

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

2020

Assets$101,327
Liabilities$1,651
Net Assets$99,676

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

2020

Revenue$89,938
Expenses$38,652
Net Income$51,286
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 15, 2021
Return Version
2020v4.1
Gross Receipts
$96,057
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$25,063$78,108▲ $53,045
Land, Buildings, and Equipment, Net$23,719$23,219▼ $500
Total Assets$48,782$101,327▲ $52,545
Liabilities
Accounts Payable and Accrued Expenses$392$1,651▲ $1,259
Total Liabilities$392$1,651▲ $1,259
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$48,390$99,676▲ $51,286
Total Net Assets Fund Balance$48,390$99,676▲ $51,286
Total Liabilities and Net Assets / Fund Balance$48,782$101,327▲ $52,545

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,219$35,334$58,553
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
$11,107
Program Service Revenue
$80,604
Investment Income
$108
Other Revenue
$-1,881
All Other Contributions
$5,104
Change in Net Assets
$51,286
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,652
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
All Other Expenses$2,554$2,634-$5,188
Office Expenses-$4,500-$4,500
Fees for Services Accounting-$3,287-$3,287
Other Expenses$2,825$5,773-$2,825
Advertising$1,002--$1,002
Travel$878--$878
Conferences and Meetings$495--$495
Insurance$300--$300
Total Functional Expenses$22,458$16,194$0$38,652
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,265
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 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 normal 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
2021-09-15
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
20

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

Bank fees: program service expenses 0. Management and general expenses 2,634. Fundraising expenses 0. Total expenses 2,634. Transportation: program service expenses 2,554. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,554.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0109
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt080988
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0184884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0252142
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0260508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0227352
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01005874
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0108
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0109
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt04405
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt015419
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05110
IRS990ScheduleA/OtherIncome509Grp/TotalAmt027954
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97550
IRS990ScheduleA/PublicSupportPY509Pct00.97410
IRS990ScheduleA/PublicSupportTotal509Amt01118704
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0211399
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0278172
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0287859
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0249179
IRS990ScheduleA/Total509Grp/TotalAmt01118704
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt092203
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0282577
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0303278
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01146767
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt023219
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035334
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt058553
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023219
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 NORMAL BUSINESS HOURS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,634. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,634. TRANSPORTATION: PROGRAM SERVICE EXPENSES 2,554. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,554.
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt048782
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt022458
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt01651
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt048390
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt099676
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt06857
IRS990/TotalOtherProgSrvcRevenueAmt09335
IRS990/TotalProgramServiceExpensesAmt022458
IRS990/TotalProgramServiceRevenueAmt080604
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt080604
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt089938
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0101327
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IRS990/TravelGrp/ProgramServicesAmt0878
IRS990/TravelGrp/TotalAmt0878
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK GALARRAGA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02017881935
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A PLUS EDUCATION AND PERFORMING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ARTS INC
ReturnHeader/Filer/BusinessNameControlTxt0APLU
ReturnHeader/Filer/EIN0463604485
ReturnHeader/Filer/PhoneNum02017881935
ReturnHeader/Filer/USAddress/AddressLine1Txt0189 WALL STREET NO B
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008540
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223271712
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MERCADIEN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 7648
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PRINCETON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0085437648

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