Civic Intelligence

Philadelphia Scenic Works

990 • Fiscal year 2021 • EIN 46-3974918

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 24, 2022

2855 Emerald StPhiladelphia, PA 19134

(215) 560-8105

Siviq Scores

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

Liabilities / Assets

91st percentile

0.62x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

85th percentile

0.22x

Higher debt load relative to revenue than 85% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

26th percentile

-8.3%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

55th percentile

9.4%

Faster asset growth than 55% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

35th percentile

-15%

Faster revenue growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$76,709

Up $6,561 (+9.4%) from 2020

Net Assets

Down

$29,484

Down $17,805 (-38%) from 2020

Liabilities

Up

$47,225

Up $24,366 (+107%) from 2020

Revenue

Down

$213,947

Down $36,694 (-15%) from 2020

Expenses

Up

$231,752

Up $14,427 (+6.6%) from 2020

Net Income

Down

-$17,805

Down $51,121 (-153%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2014: $3,301Liabilities 2014: $02014Assets 2015: $7,357Liabilities 2015: $02015Assets 2016: $6,840Liabilities 2016: $02016Assets 2017: $40,000Liabilities 2017: $02017Assets 2018: $65,802Liabilities 2018: $25,668Net Assets 2018: $40,1342018Assets 2019: $58,182Liabilities 2019: $44,209Net Assets 2019: $13,9732019Assets 2020: $70,148Liabilities 2020: $22,859Net Assets 2020: $47,2892020Assets 2021: $76,709Liabilities 2021: $47,225Net Assets 2021: $29,4842021Assets 2022: $74,130Liabilities 2022: $61,092Net Assets 2022: $13,0382022Assets 2023: $119,311Liabilities 2023: $137,825Net Assets 2023: -$18,5142023Assets 2024: $104,493Liabilities 2024: $123,488Net Assets 2024: -$18,9952024

Highlighted filing

2021

Assets$76,709
Liabilities$47,225
Net Assets$29,484

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $25,000Expenses 2014: $21,723Net Income 2014: $3,2772014Revenue 2015: $29,211Expenses 2015: $28,726Net Income 2015: $4852015Revenue 2016: $0Expenses 2016: $517Net Income 2016: -$5172016Revenue 2017: $69,250Expenses 2017: $60,935Net Income 2017: $8,3152017Revenue 2018: $226,143Expenses 2018: $239,108Net Income 2018: -$12,9652018Revenue 2019: $191,451Expenses 2019: $217,612Net Income 2019: -$26,1612019Revenue 2020: $250,641Expenses 2020: $217,325Net Income 2020: $33,3162020Revenue 2021: $213,947Expenses 2021: $231,752Net Income 2021: -$17,8052021Revenue 2022: $448,235Expenses 2022: $464,681Net Income 2022: -$16,4462022Revenue 2023: $556,057Expenses 2023: $587,609Net Income 2023: -$31,5522023Revenue 2024: $597,937Expenses 2024: $598,418Net Income 2024: -$4812024

Highlighted filing

2021

Revenue$213,947
Expenses$231,752
Net Income-$17,805
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 24, 2022
Return Version
2020v4.0
Gross Receipts
$213,947
Mission and Program Overview

Mission

Psw is a community arts driven workshop offering a fully outfitted scenic, paints, props shop as well as a general workspace. We look to allow the community's cultural organizations to maintain the highest artistic standards.

PSW is a community arts driven workshop space offering a fully outfitted scenic, paints, props shop as well as a general workspace. We look to allow the communities cultural organizations to maintain the highest artistic standards while embracing a more sustainable future through shared resources. PSW also provides much needed entry level training for upcoming technicians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$29,837$43,596▲ $13,759
Land, Buildings, and Equipment, Net$28,167$14,167▼ $14,000
Prepaid Expenses and Deferred Charges$4,328$6,259▲ $1,931
Accounts Receivable$300$5,171▲ $4,871
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$70,148$76,709▲ $6,561
Other Assets Total$7,516$7,516→ $0
Liabilities
Other Liabilities$13,134$41,803▲ $28,669
Accounts Payable and Accrued Expenses$9,725$5,422▼ $4,303
Total Liabilities$22,859$47,225▲ $24,366
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$47,289$20,484▼ $26,805
Net Assets With Donor Restrictions-$9,000-
Total Net Assets Fund Balance$47,289$29,484▼ $17,805
Total Liabilities and Net Assets / Fund Balance$70,148$76,709▲ $6,561

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,167$55,833$70,000
Other Assets Org$7,516--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nathan Renner JohnsonPresident
Matt SilvaVice President
Dany GuyDirector
Jen ClearyDirector
Josie KozakDirector
Keighty McLallenDirector
Liz ZimmermanDirector
Newton BuchananDirector
Stacy DuttonDirector
Katherine ClarkSecretary
Stephen SweeneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$136,763
Program Service Revenue
$76,448
Investment Income
$0
Other Revenue
$736
All Other Contributions
$113,971
Change in Net Assets
$-17,805

Audited Revenue Reconciliation

Revenue per Audited Statements
$213,947
Total Revenue per Audited Statements
$213,947
Total Revenue per Form 990
$213,947
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$149,372
Salaries, Compensation, and Employee Benefits$82,380
Total Fundraising Expense$30
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$48,630$6,631-$55,261
Other Salaries and Wages$41,976$13,256-$55,232
Current Officers, Directors, Trustees, and Key Employees$15,196$4,798-$19,994
Depreciation Depletion$14,000--$14,000
Fees for Services Accounting-$12,594-$12,594
Insurance$6,039$2,713-$8,752
All Other Expenses$6,452$880-$7,332
Payroll Taxes$5,437$1,717-$7,154
Other Expenses$3,539$483$30$4,022
Office Expenses-$3,537-$3,537
Interest-$1,623-$1,623
Fees for Services Other-$846-$846
Fees for Services Legal-$840-$840
Advertising-$524-$524
Total Functional Expenses$174,898$56,824$30$231,752

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$231,752
Total Expenses per Audited Statements$231,752
Total Expenses per Form 990$231,752
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
SBA Loan$25,000
PPP Loan$13,632
Accrued Payroll Taxes$3,171
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

The board reviews the Form 990 prior to filing with the IRS

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

Conflicts are reviewed regularly by Board Members. If a conflict of interest arises, the conflicted member recuses themselves from discussion and voting on the matter.

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

The board reviews and approves the compensation of the officers and key employees based on area standards.

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

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
Philadelphia Scenic Works
EIN
46-3974918
Phone
2155608105
Address
2855 Emerald St, Philadelphia, PA 19134

Signing Officer

Name
Nathan Renner Johnson
Title
President
Signed
2022-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Renner Johnson
Formed
2013
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
18
Volunteers
1

Preparer

Firm
Rocha & Company Pc
Address
9841 Washingtonian Boulevard Suite, Gaithersburg, MD 20878
Preparer
Ryan W Rocha CPA
Phone
3015192912
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

For the year ended June 30, 2021, The Foundation has documented its consideration of FASB ASC 740-10, Income Taxes, that provides guidance for reporting uncertainty in income taxes, and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.

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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt047289
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt020484
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt06631
IRS990/OccupancyGrp/ProgramServicesAmt048630
IRS990/OccupancyGrp/TotalAmt055261
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03537
IRS990/OfficeExpensesGrp/TotalAmt03537
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07516
IRS990/OtherAssetsTotalGrp/EOYAmt07516
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Project materials & supplies
IRS990/OtherExpensesGrp/Desc1Miscellaneous expense
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Repairs & maintenance
IRS990/OtherExpensesGrp/FundraisingAmt030
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05862
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1520
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2483
IRS990/OtherExpensesGrp/ProgramServicesAmt029813
IRS990/OtherExpensesGrp/ProgramServicesAmt13816
IRS990/OtherExpensesGrp/ProgramServicesAmt23539
IRS990/OtherExpensesGrp/TotalAmt029813
IRS990/OtherExpensesGrp/TotalAmt15892
IRS990/OtherExpensesGrp/TotalAmt24336
IRS990/OtherExpensesGrp/TotalAmt34022
IRS990/OtherLiabilitiesGrp/BOYAmt013134
IRS990/OtherLiabilitiesGrp/EOYAmt041803
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0736
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0736
IRS990/OtherRevenueTotalAmt0736
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013256
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt041976
IRS990/OtherSalariesAndWagesGrp/TotalAmt055232
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01717
IRS990/PayrollTaxesGrp/ProgramServicesAmt05437
IRS990/PayrollTaxesGrp/TotalAmt07154
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04328
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06259
IRS990/PrincipalOfficerNm0Nathan Renner Johnson
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1532420
IRS990/ProgramServiceRevenueGrp/BusinessCd2532000
IRS990/ProgramServiceRevenueGrp/Desc0Client Projects
IRS990/ProgramServiceRevenueGrp/Desc1Equipment Rental
IRS990/ProgramServiceRevenueGrp/Desc2Space Rental
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt072368
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1690
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23390
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt072368
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23390
IRS990/ProgSrvcAccomActy2Grp/Desc0Rental of Workshop Space
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt07755
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03390
IRS990/ProgSrvcAccomActy3Grp/Desc0Rental of Equipment
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01579
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0690
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0188454
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0165514
IRS990/PYOtherRevenueAmt0104
IRS990/PYProgramServiceRevenueAmt062083
IRS990/PYRevenuesLessExpensesAmt033316
IRS990/PYSalariesCompEmpBnftPaidAmt050553
IRS990/PYTotalExpensesAmt0217325
IRS990/PYTotalProfFndrsngExpnsAmt01258
IRS990/PYTotalRevenueAmt0250641
IRS990/QuidProQuoContributionsInd0false
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-17805
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt072368
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0136763
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0188454
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt049915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt041988
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt060000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0477120
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0471191
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0736
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0736
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99850
IRS990ScheduleA/PublicSupportTotal170Amt0477120
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0136763
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0188454
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt049915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt041988
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt060000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0477120
IRS990ScheduleA/TotalSupportAmt0477856
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt014167
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055833
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070000
IRS990ScheduleD/ExpensesSubtotalAmt0231752
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07516
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113632
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt225000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PPP Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SBA Loan
IRS990ScheduleD/RevenueSubtotalAmt0213947
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0For the year ended June 30, 2021, The Foundation has documented its consideration of FASB ASC 740-10, Income Taxes, that provides guidance for reporting uncertainty in income taxes, and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014167
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07516

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