Civic Intelligence

Leland Best Fine Arts Academy Inc

EIN 46-4076161 • 501(c)3 • Beaumont, TX

Revoked990-N Coverage

Profile

The Academy was founded on the premise that arts education is vital to the developmental, social, and spiritual development of children. The Academy provides opportunities for the public to learn and participate in various fine arts activities. The Academy seeks to engage school age children who may not have the opportunity to experience the fine arts due to lack of curriculum and opportunities in public, private, and home school environments. The Academy looks for opportunities to partner with other fine arts groups and organizations to promote the study and experience of the fine arts for children.

Revocation date: Jan 15, 2020

701 Calder ATTN Floyd McSpaddenBeaumont, TX 77701

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2016

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2016

Net Margin

5th percentile

-375%

Higher net margin than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$40,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 997.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

12th percentile

-89%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-93%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$1,931

Down $16,020 (-89%) from 2015

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$1,931

Down $15,027 (-89%) from 2015

Operations
Liabilities / RevenueScore unavailableNet Margin5th percentile

Revenue

Down

$4,009

Down $55,529 (-93%) from 2015

Expenses

Down

$19,036

Down $40,978 (-68%) from 2015

Net Income

Down

-$15,027

Down $14,551 (-3057%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20K$15K$10K$5.0K$0Assets 2015: $17,951Liabilities 2015: $993Net Assets 2015: $16,9582015Assets 2016: $1,931Net Assets 2016: $1,9312016

Highlighted filing

2016

Assets$1,931
Liabilities-
Net Assets$1,931
Open 2016 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0-$20KRevenue 2015: $59,538Expenses 2015: $60,014Net Income 2015: -$4762015Revenue 2016: $4,009Expenses 2016: $19,036Net Income 2016: -$15,0272016

Highlighted filing

2016

Revenue$4,009
Expenses$19,036
Net Income-$15,027
Open 2016 Filing

Filings

Most recent year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,931
Liabilities
-
Net assets
$1,931
Revenue
$4,009
Expenses
$19,036
Net income
-$15,027
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$1.93$1.93$4.01$19.0$15.0
2015Detailed filing. Detailed filing data is available for this year.$18.0$0.99$17.0$59.5$60.0$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jul 12, 2017
Return Version
2015v3.0
Gross Receipts
$16,001
Mission and Program Overview

Mission

The Academy was founded on the premise that arts education is vital to the developmental, social, and spiritual development of children. The Academy provides opportunities for the public to learn and participate in various fine arts activities. The Academy seeks to engage school age children who may not have the opportunity to experience the fine arts due to lack of curriculum and opportunities in public, private, and home school environments. The Academy looks for opportunities to partner with other fine arts groups and organizations to promote the study and experience of the fine arts for children.

Program Services

DescriptionGrantsExpenses
The Academy provides both classes and private lessons in choral music, piano, percussion, guitar, violin and voice to elementary and secondary age students for enrichment opportunities in the fine arts.-$14,037
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BETTY SHINEExecutive DirectorFT$40,000-$40,000
MERLE BOOKERDirector-$0--
GINA CRENSHAWSecretary-$0--
AGGIE INDirector-$0--
FLOYD MCSPADDENPresidentPT$0--
MONTIE MORGANTreasurerPT$0--
SARA THOMPSONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Leland Best Fine Arts Academy Inc
EIN
46-4076161
Phone
4098320295
Address
701 Calder ATTN Floyd McSpadden, Beaumont, TX 77701

Signing Officer

Name
Floyd Mcspadden
Title
President
Phone
4098320295
Signed
2017-07-12

Preparer

Firm
Lauren G Brooks & Associates Pc
Address
390 PARK ST STE 900, BEAUMONT, TX 77701
Preparer
Lauren Brooks
Phone
4098327413
Supplemental Narrative

Additional Explanations

Pt IV

“The Academy ceased opertions as of December 31, 2015. Amounts reported as average hours worked reported in Part IV is based on the portion of the tax year during which the Academy was operating.”

Form 990EZ, Part I, Line 16

“Advertising 300.”

Form 990EZ, Part I, Line 16

“Insurance 1291.”

Form 990EZ, Part I, Line 16

“Meetings 183.”

Form 990EZ, Part I, Line 16

“Depreciation 160.”

Form 990EZ, Part I, Line 16

“Other 95.”

Raw XML Appendix169 raw XML fields

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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
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IRS990EZ/OtherAssetsTotalDetail/BOYAmt02000
IRS990EZ/OtherExpensesTotalAmt02029
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IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/ProgramServiceRevenueAmt01556
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IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt08000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt025163
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Academy ceased opertions as of December 31, 2015. Amounts reported as average hours worked reported in Part IV is based on the portion of the tax year during which the Academy was operating.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising 300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance 1291.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation 160.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt IV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0FLOYD MCSPADDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04098320295
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Leland Best Fine Arts Academy Inc
ReturnHeader/Filer/BusinessNameControlTxt0LELA
ReturnHeader/Filer/EIN0464076161
ReturnHeader/Filer/PhoneNum04098320295
ReturnHeader/Filer/USAddress/AddressLine1Txt0701 Calder ATTN Floyd McSpadden
ReturnHeader/Filer/USAddress/CityNm0Beaumont
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077701
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAUREN G BROOKS & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0390 PARK ST STE 900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEAUMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077701
ReturnHeader/PreparerPersonGrp/PhoneNum04098327413
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAUREN BROOKS
ReturnHeader/ReturnTs02017-07-16T09:03:12-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-09-01
ReturnHeader/TaxPeriodEndDt02016-08-31
ReturnHeader/TaxYr02015

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