Civic Intelligence

Art Active Inc.

990 • Fiscal year 2016 • EIN 47-2814898

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 07, 2017

1236 S Alfred St 4Los Angeles, CA 90035

(323) 449-9273

Siviq Scores

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

Liabilities / Assets

88th percentile

0.40x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

24th percentile

-9.4%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

78th percentile

$5,467

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

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

Asset Growth

8th percentile

-51%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

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

Assets

Down

$2,992

Down $3,167 (-51%) from 2015

Net Assets

Down

$1,784

Down $4,375 (-71%) from 2015

Liabilities

Up

$1,208

Up $1,208 from 2015

Revenue

Up

$46,527

Up $5,474 (+13%) from 2015

Expenses

Up

$50,902

Up $16,008 (+46%) from 2015

Net Income

Down

-$4,375

Down $10,534 (-171%) from 2015

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2015: $6,159Liabilities 2015: $0Net Assets 2015: $6,1592015Assets 2016: $2,992Liabilities 2016: $1,208Net Assets 2016: $1,7842016Assets 2017: $4,347Liabilities 2017: $11,208Net Assets 2017: -$6,8612017Assets 2018: $16,116Liabilities 2018: $11,180Net Assets 2018: $4,9362018Assets 2019: $14,993Liabilities 2019: $46,999Net Assets 2019: -$32,0062019Assets 2020: $78,552Liabilities 2020: $81,617Net Assets 2020: -$3,0652020Assets 2021: $43,563Liabilities 2021: $81,287Net Assets 2021: -$37,7242021Assets 2022: $43,901Liabilities 2022: $61,938Net Assets 2022: -$18,0372022Assets 2023: $30,693Liabilities 2023: $51,510Net Assets 2023: -$20,8172023Assets 2024: $10,044Liabilities 2024: $94,234Net Assets 2024: -$84,1902024

Highlighted filing

2016

Assets$2,992
Liabilities$1,208
Net Assets$1,784

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $41,053Expenses 2015: $34,894Net Income 2015: $6,1592015Revenue 2016: $46,527Expenses 2016: $50,902Net Income 2016: -$4,3752016Revenue 2017: $88,079Expenses 2017: $96,724Net Income 2017: -$8,6452017Revenue 2018: $141,149Expenses 2018: $129,352Net Income 2018: $11,7972018Revenue 2019: $145,110Expenses 2019: $182,052Net Income 2019: -$36,9422019Revenue 2020: $102,745Expenses 2020: $73,804Net Income 2020: $28,9412020Revenue 2021: $154,012Expenses 2021: $188,671Net Income 2021: -$34,6592021Revenue 2022: $235,885Expenses 2022: $216,198Net Income 2022: $19,6872022Revenue 2023: $267,864Expenses 2023: $270,644Net Income 2023: -$2,7802023Revenue 2024: $134,485Expenses 2024: $197,858Net Income 2024: -$63,3732024

Highlighted filing

2016

Revenue$46,527
Expenses$50,902
Net Income-$4,375
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 7, 2017
Return Version
2016v3.0
Gross Receipts
$95,414
Mission and Program Overview

Mission

Art active inc is a 501(c)(3) nonprofit organization that was created in 2014 in los angeles, california for charitable and educational purposes within the meaning of section 501(c)(3), of the internal revenue code, of the united states of america, of 1986, for the purpose of educating elementary and secondary school age inner city children and seniors through the application of artistic expression with mathematical, scientific and social studies, calculated to instill academic and social discipline, knowledge, respect and problem solving skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,159$2,992▼ $3,167
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,159$2,992▼ $3,167
Other Assets Total-$0-
Liabilities
Other Liabilities-$1,208-
Total Liabilities$0$1,208▲ $1,208
Net Assets / Fund Balance
Unrestricted Net Assets$6,159$1,784▼ $4,375
Total Net Assets Fund Balance$6,159$1,784▼ $4,375
Total Liabilities and Net Assets / Fund Balance$6,159$2,992▼ $3,167
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher BurtonPresidentFT$5,467$5,467
Robin Ann StrayhornTreasurer-$4,450$4,450

Board Members and Trustees

NameTitle
Arnetta YardboroughSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$95,414
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-48,887
All Other Contributions
$78,258
Change in Net Assets
$-4,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,985
Total Fundraising Expense$11,425
Salaries, Compensation, and Employee Benefits$9,917
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$8,182$1,143$2,857$12,182
Fees for Services Accounting$7,114$1,094$2,736$10,944
Current Officers, Directors, Trustees, and Key Employees$8,004$547$1,366$9,917
Occupancy$1,833$282$705$2,820
Other Expenses$1,626$250$626$2,502
Office Expenses$365$56$140$561
Insurance$230$35$89$354
Interest$36$6$14$56
Total Functional Expenses$34,908$4,569$11,425$50,902
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$48,887
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Vip Reception & Jazz Festival$17,156-$27,733-
Total Events$17,156-$46,295$-46,295
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
Payroll Tax Payable$1,208
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

The return preparer emails a copy of the final version of form 990 to art active inc's president and director prior to its filing with the irs. President and/or director make sure that the return is forwarded to the organization's designated trustees for their review and approval. Once approved by the board, president and/or director will email an acknowledgment back to the return preparer for final processing and filing.

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

Every individual trustee and senior administrator has the responsibility to ensure the entire board is made aware of situations that involve personal, familial, or business relationships that could create a real or perceive a conflict of interest. Thus, the board requires each trustee and institutional officer annually (a) to be familiar with the terms of this policy; (b) to disclose to the board chair any possible personal, familial, or business relationships that reasonably might give rise to a conflict involving art active, inc; and (c) to acknowledge by his or her signature that he or she is in accordance with the letter and spirit of this policy.in the event any financial transaction involving art active, inc also involves (a) a director, officer, employee or a member of their extended family, or (b) an organization with which any director, officer, or employee of art active, inc has any material financial interest, the director, officer, or employee having the affiliation or interest, at the first knowledge of the transaction, shall disclose fully the precise nature of the interest or involvement.each board member, officer, and employee of art active, inc shall be requested annually by art active, inc to submit a disclosure statement listing all organizations with which he or she is affiliated and describing the nature of the affiliation. In the event there is any material change in the information contained in any disclosure statement, the person who submitted it shall promptly submit written notification of the change.a director, officer, or employee is deemed to be affiliated with any organization that may be potentially related to the financial operation of art active, inc (a) of which he or she, or a member of his or her family, is a director, officer, trustee, partner, employee, or agent; or (b) in which he or she or members of his or her family receive direct financial benefit from sales or services; or (c) in which he or she or members of his or her extended family have a 35 percent or greater interest.a director or officer who has declared or has been found to have a conflict-of-interest in any proposed transaction or other matter shall refrain from participating in consideration of the proposed transaction or other matter, unless for special reasons the board of directors requests information or interpretation from the person or persons involved. In the case of a director, he or she shall not vote on the matter in question and shall not be present at the time of the vote. With respect to restraint on participation by staff, the president, or, where applicable, the chair shall take such action as is necessary to assure that the transaction is completed in the best interests of art active, inc without the substantive involvement of the person who has the possible conflict-of interest.any board member who is uncertain about possible conflict-of interest in any matter may request the executive committee to determine whether a possible conflict exists; the executive committee shall resolve the question by majority vote. If required, the question of potential conflict might be referred to counsel for an opinion prior to the executive committee vote.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

This simple policy delegates responsibility for managing the performance review and compensation determination process to a committee that will work with an external consultant.the bylaws of art active, inc establish a compensation committee that has general oversight of the organization's human resource plan. Specific duties include yearly evaluation of the president of the organization.a competent salary survey is used to benchmark compensation for the position utilizing industry- specific reports and other studies. The committee meets independent of the president to discuss performance relative to the position description. During theses deliberations, the committee also considers input obtained from other board members, staff, professional advisors, granted recipients, and other informed community leaders.once a consensus is reached regarding performance, a similar discussion is held concerning compensation relative to annual benchmark and established objectives.the committee presents its finding and recommendations, in an executive session without the president present, to the full board for review and approval. The committee and/or the board chair (a member of the committee) then meet with the president to discuss and document strengths, weaknesses, and goals for the upcoming year. Compensation for the upcoming year is also discussed and documented.

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

The organization's bylaws, form 990, and any other financial information is provided to public upon request. Organization's policies and procedures are communicated to its employees and volunteers at least annually.

Filing and Contact Details

Filer

Filer Name
Art Active Inc
EIN
47-2814898
Phone
3234499273
Address
1236 S ALFRED ST 4, LOS ANGELES, CA 90035

Signing Officer

Name
Christopher Burton
Title
President
Signed
2017-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Burton
Formed
2015
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
1

Preparer

Firm
Magidov CPA Firm an Accountancy Corporation
Address
1080 S LA CIENEGA BLVD SUITE 205, LOS ANGELES, CA 90035
Preparer
Ruslan Magidov CPA
Phone
3102785004
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGE: Column (A) - Total = $117; Column (B) - Program Services = $76; Column (C) - Management & General = $12; Column (D) - Fundraising = $29

Form 990, Part IX, Line 24E: Other Expenses

COMPUTER EXPENSE: Column (A) - Total = $381; Column (B) - Program Services = $248; Column (C) - Management & General = $38; Column (D) - Fundraising = $95

Form 990, Part IX, Line 24E: Other Expenses

CONTINUING EDUCATION: Column (A) - Total = $2157; Column (B) - Program Services = $1402; Column (C) - Management & General = $216; Column (D) - Fundraising = $539

Form 990, Part IX, Line 24E: Other Expenses

DUES AND SUBSCRIPTIONS: Column (A) - Total = $319; Column (B) - Program Services = $207; Column (C) - Management & General = $32; Column (D) - Fundraising = $80

Form 990, Part IX, Line 24E: Other Expenses

FAX SERVICES: Column (A) - Total = $170; Column (B) - Program Services = $111; Column (C) - Management & General = $17; Column (D) - Fundraising = $42

Form 990, Part IX, Line 24E: Other Expenses

FOOD SERVICES: Column (A) - Total = $1568; Column (B) - Program Services = $1019; Column (C) - Management & General = $157; Column (D) - Fundraising = $392

Form 990, Part IX, Line 24E: Other Expenses

GIFTS: Column (A) - Total = $75; Column (B) - Program Services = $49; Column (C) - Management & General = $7; Column (D) - Fundraising = $19

Form 990, Part IX, Line 24E: Other Expenses

GRANT WRITING SERVICES: Column (A) - Total = $950; Column (B) - Program Services = $618; Column (C) - Management & General = $95; Column (D) - Fundraising = $237

Form 990, Part IX, Line 24E: Other Expenses

OUTSIDE INSTRUCTORS: Column (A) - Total = $750; Column (B) - Program Services = $750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OUTSIDE SERVICES: Column (A) - Total = $420; Column (B) - Program Services = $273; Column (C) - Management & General = $42; Column (D) - Fundraising = $105

Form 990, Part IX, Line 24E: Other Expenses

PARKING: Column (A) - Total = $212; Column (B) - Program Services = $138; Column (C) - Management & General = $21; Column (D) - Fundraising = $53

Form 990, Part IX, Line 24E: Other Expenses

PAYROLL TAXES: Column (A) - Total = $741; Column (B) - Program Services = $482; Column (C) - Management & General = $74; Column (D) - Fundraising = $185

Form 990, Part IX, Line 24E: Other Expenses

PHOTOGRAPHY SERVICES: Column (A) - Total = $1003; Column (B) - Program Services = $652; Column (C) - Management & General = $100; Column (D) - Fundraising = $251

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $24; Column (B) - Program Services = $16; Column (C) - Management & General = $2; Column (D) - Fundraising = $6

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $1151; Column (B) - Program Services = $748; Column (C) - Management & General = $115; Column (D) - Fundraising = $288

Form 990, Part IX, Line 24E: Other Expenses

SOFTWARE: Column (A) - Total = $51; Column (B) - Program Services = $33; Column (C) - Management & General = $5; Column (D) - Fundraising = $13

Form 990, Part IX, Line 24E: Other Expenses

TAXES AND LICENSES: Column (A) - Total = $105; Column (B) - Program Services = $68; Column (C) - Management & General = $11; Column (D) - Fundraising = $26

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $1751; Column (B) - Program Services = $1138; Column (C) - Management & General = $175; Column (D) - Fundraising = $438

Form 990, Part IX, Line 24E: Other Expenses

TRANSPORTATION: Column (A) - Total = $237; Column (B) - Program Services = $154; Column (C) - Management & General = $24; Column (D) - Fundraising = $59

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IRS990/ActivityOrMissionDesc0ART ACTIVE INC IS A 501(C)(3) NONPROFIT ORGANIZATION THAT WAS CREATED IN 2014 IN LOS ANGELES, CALIFORNIA FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3), OF THE INTERNAL REVENUE CODE, OF THE UNITED STATES OF AMERICA, OF 1986, FOR THE PURPOSE OF EDUCATING ELEMENTARY AND SECONDARY SCHOOL AGE INNER CITY CHILDREN AND SENIORS THROUGH THE APPLICATION OF ARTISTIC EXPRESSION WITH MATHEMATICAL, SCIENTIFIC AND SOCIAL STUDIES, CALCULATED TO INSTILL ACADEMIC AND SOCIAL DISCIPLINE, KNOWLEDGE, RESPECT AND PROBLEM SOLVING SKILLS.
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IRS990/MissionDesc0ART ACTIVE INC IS A 501(C)(3) NONPROFIT ORGANIZATION THAT WAS CREATED IN 2014 IN LOS ANGELES, CALIFORNIA FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3), OF THE INTERNAL REVENUE CODE, OF THE UNITED STATES OF AMERICA, OF 1986, FOR THE PURPOSE OF EDUCATING ELEMENTARY AND SECONDARY SCHOOL AGE INNER CITY CHILDREN AND SENIORS THROUGH THE APPLICATION OF ARTISTIC EXPRESSION WITH MATHEMATICAL, SCIENTIFIC AND SOCIAL STUDIES, CALCULATED TO INSTILL ACADEMIC AND SOCIAL DISCIPLINE, KNOWLEDGE, RESPECT AND PROBLEM SOLVING SKILLS.
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VIP RECEPTION & JAZZ FESTIVAL
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN PREPARER EMAILS A COPY OF THE FINAL VERSION OF FORM 990 TO ART ACTIVE INC'S PRESIDENT AND DIRECTOR PRIOR TO ITS FILING WITH THE IRS. PRESIDENT AND/OR DIRECTOR MAKE SURE THAT THE RETURN IS FORWARDED TO THE ORGANIZATION'S DESIGNATED TRUSTEES FOR THEIR REVIEW AND APPROVAL. ONCE APPROVED BY THE BOARD, PRESIDENT AND/OR DIRECTOR WILL EMAIL AN ACKNOWLEDGMENT BACK TO THE RETURN PREPARER FOR FINAL PROCESSING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY INDIVIDUAL TRUSTEE AND SENIOR ADMINISTRATOR HAS THE RESPONSIBILITY TO ENSURE THE ENTIRE BOARD IS MADE AWARE OF SITUATIONS THAT INVOLVE PERSONAL, FAMILIAL, OR BUSINESS RELATIONSHIPS THAT COULD CREATE A REAL OR PERCEIVE A CONFLICT OF INTEREST. THUS, THE BOARD REQUIRES EACH TRUSTEE AND INSTITUTIONAL OFFICER ANNUALLY (A) TO BE FAMILIAR WITH THE TERMS OF THIS POLICY; (B) TO DISCLOSE TO THE BOARD CHAIR ANY POSSIBLE PERSONAL, FAMILIAL, OR BUSINESS RELATIONSHIPS THAT REASONABLY MIGHT GIVE RISE TO A CONFLICT INVOLVING ART ACTIVE, INC; AND (C) TO ACKNOWLEDGE BY HIS OR HER SIGNATURE THAT HE OR SHE IS IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THIS POLICY.IN THE EVENT ANY FINANCIAL TRANSACTION INVOLVING ART ACTIVE, INC ALSO INVOLVES (A) A DIRECTOR, OFFICER, EMPLOYEE OR A MEMBER OF THEIR EXTENDED FAMILY, OR (B) AN ORGANIZATION WITH WHICH ANY DIRECTOR, OFFICER, OR EMPLOYEE OF ART ACTIVE, INC HAS ANY MATERIAL FINANCIAL INTEREST, THE DIRECTOR, OFFICER, OR EMPLOYEE HAVING THE AFFILIATION OR INTEREST, AT THE FIRST KNOWLEDGE OF THE TRANSACTION, SHALL DISCLOSE FULLY THE PRECISE NATURE OF THE INTEREST OR INVOLVEMENT.EACH BOARD MEMBER, OFFICER, AND EMPLOYEE OF ART ACTIVE, INC SHALL BE REQUESTED ANNUALLY BY ART ACTIVE, INC TO SUBMIT A DISCLOSURE STATEMENT LISTING ALL ORGANIZATIONS WITH WHICH HE OR SHE IS AFFILIATED AND DESCRIBING THE NATURE OF THE AFFILIATION. IN THE EVENT THERE IS ANY MATERIAL CHANGE IN THE INFORMATION CONTAINED IN ANY DISCLOSURE STATEMENT, THE PERSON WHO SUBMITTED IT SHALL PROMPTLY SUBMIT WRITTEN NOTIFICATION OF THE CHANGE.A DIRECTOR, OFFICER, OR EMPLOYEE IS DEEMED TO BE AFFILIATED WITH ANY ORGANIZATION THAT MAY BE POTENTIALLY RELATED TO THE FINANCIAL OPERATION OF ART ACTIVE, INC (A) OF WHICH HE OR SHE, OR A MEMBER OF HIS OR HER FAMILY, IS A DIRECTOR, OFFICER, TRUSTEE, PARTNER, EMPLOYEE, OR AGENT; OR (B) IN WHICH HE OR SHE OR MEMBERS OF HIS OR HER FAMILY RECEIVE DIRECT FINANCIAL BENEFIT FROM SALES OR SERVICES; OR (C) IN WHICH HE OR SHE OR MEMBERS OF HIS OR HER EXTENDED FAMILY HAVE A 35 PERCENT OR GREATER INTEREST.A DIRECTOR OR OFFICER WHO HAS DECLARED OR HAS BEEN FOUND TO HAVE A CONFLICT-OF-INTEREST IN ANY PROPOSED TRANSACTION OR OTHER MATTER SHALL REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTION OR OTHER MATTER, UNLESS FOR SPECIAL REASONS THE BOARD OF DIRECTORS REQUESTS INFORMATION OR INTERPRETATION FROM THE PERSON OR PERSONS INVOLVED. IN THE CASE OF A DIRECTOR, HE OR SHE SHALL NOT VOTE ON THE MATTER IN QUESTION AND SHALL NOT BE PRESENT AT THE TIME OF THE VOTE. WITH RESPECT TO RESTRAINT ON PARTICIPATION BY STAFF, THE PRESIDENT, OR, WHERE APPLICABLE, THE CHAIR SHALL TAKE SUCH ACTION AS IS NECESSARY TO ASSURE THAT THE TRANSACTION IS COMPLETED IN THE BEST INTERESTS OF ART ACTIVE, INC WITHOUT THE SUBSTANTIVE INVOLVEMENT OF THE PERSON WHO HAS THE POSSIBLE CONFLICT-OF INTEREST.ANY BOARD MEMBER WHO IS UNCERTAIN ABOUT POSSIBLE CONFLICT-OF INTEREST IN ANY MATTER MAY REQUEST THE EXECUTIVE COMMITTEE TO DETERMINE WHETHER A POSSIBLE CONFLICT EXISTS; THE EXECUTIVE COMMITTEE SHALL RESOLVE THE QUESTION BY MAJORITY VOTE. IF REQUIRED, THE QUESTION OF POTENTIAL CONFLICT MIGHT BE REFERRED TO COUNSEL FOR AN OPINION PRIOR TO THE EXECUTIVE COMMITTEE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS SIMPLE POLICY DELEGATES RESPONSIBILITY FOR MANAGING THE PERFORMANCE REVIEW AND COMPENSATION DETERMINATION PROCESS TO A COMMITTEE THAT WILL WORK WITH AN EXTERNAL CONSULTANT.THE BYLAWS OF ART ACTIVE, INC ESTABLISH A COMPENSATION COMMITTEE THAT HAS GENERAL OVERSIGHT OF THE ORGANIZATION'S HUMAN RESOURCE PLAN. SPECIFIC DUTIES INCLUDE YEARLY EVALUATION OF THE PRESIDENT OF THE ORGANIZATION.A COMPETENT SALARY SURVEY IS USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING INDUSTRY- SPECIFIC REPORTS AND OTHER STUDIES. THE COMMITTEE MEETS INDEPENDENT OF THE PRESIDENT TO DISCUSS PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION. DURING THESES DELIBERATIONS, THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD MEMBERS, STAFF, PROFESSIONAL ADVISORS, GRANTED RECIPIENTS, AND OTHER INFORMED COMMUNITY LEADERS.ONCE A CONSENSUS IS REACHED REGARDING PERFORMANCE, A SIMILAR DISCUSSION IS HELD CONCERNING COMPENSATION RELATIVE TO ANNUAL BENCHMARK AND ESTABLISHED OBJECTIVES.THE COMMITTEE PRESENTS ITS FINDING AND RECOMMENDATIONS, IN AN EXECUTIVE SESSION WITHOUT THE PRESIDENT PRESENT, TO THE FULL BOARD FOR REVIEW AND APPROVAL. THE COMMITTEE AND/OR THE BOARD CHAIR (A MEMBER OF THE COMMITTEE) THEN MEET WITH THE PRESIDENT TO DISCUSS AND DOCUMENT STRENGTHS, WEAKNESSES, AND GOALS FOR THE UPCOMING YEAR. COMPENSATION FOR THE UPCOMING YEAR IS ALSO DISCUSSED AND DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S BYLAWS, FORM 990, AND ANY OTHER FINANCIAL INFORMATION IS PROVIDED TO PUBLIC UPON REQUEST. ORGANIZATION'S POLICIES AND PROCEDURES ARE COMMUNICATED TO ITS EMPLOYEES AND VOLUNTEERS AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK CHARGE: Column (A) - Total = $117; Column (B) - Program Services = $76; Column (C) - Management & General = $12; Column (D) - Fundraising = $29
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPUTER EXPENSE: Column (A) - Total = $381; Column (B) - Program Services = $248; Column (C) - Management & General = $38; Column (D) - Fundraising = $95
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTINUING EDUCATION: Column (A) - Total = $2157; Column (B) - Program Services = $1402; Column (C) - Management & General = $216; Column (D) - Fundraising = $539
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DUES AND SUBSCRIPTIONS: Column (A) - Total = $319; Column (B) - Program Services = $207; Column (C) - Management & General = $32; Column (D) - Fundraising = $80
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FAX SERVICES: Column (A) - Total = $170; Column (B) - Program Services = $111; Column (C) - Management & General = $17; Column (D) - Fundraising = $42
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FOOD SERVICES: Column (A) - Total = $1568; Column (B) - Program Services = $1019; Column (C) - Management & General = $157; Column (D) - Fundraising = $392
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GIFTS: Column (A) - Total = $75; Column (B) - Program Services = $49; Column (C) - Management & General = $7; Column (D) - Fundraising = $19
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11GRANT WRITING SERVICES: Column (A) - Total = $950; Column (B) - Program Services = $618; Column (C) - Management & General = $95; Column (D) - Fundraising = $237
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12OUTSIDE INSTRUCTORS: Column (A) - Total = $750; Column (B) - Program Services = $750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13OUTSIDE SERVICES: Column (A) - Total = $420; Column (B) - Program Services = $273; Column (C) - Management & General = $42; Column (D) - Fundraising = $105
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14PARKING: Column (A) - Total = $212; Column (B) - Program Services = $138; Column (C) - Management & General = $21; Column (D) - Fundraising = $53
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PAYROLL TAXES: Column (A) - Total = $741; Column (B) - Program Services = $482; Column (C) - Management & General = $74; Column (D) - Fundraising = $185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16PHOTOGRAPHY SERVICES: Column (A) - Total = $1003; Column (B) - Program Services = $652; Column (C) - Management & General = $100; Column (D) - Fundraising = $251
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Postage and Shipping: Column (A) - Total = $24; Column (B) - Program Services = $16; Column (C) - Management & General = $2; Column (D) - Fundraising = $6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Printing and Publications: Column (A) - Total = $1151; Column (B) - Program Services = $748; Column (C) - Management & General = $115; Column (D) - Fundraising = $288
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19SOFTWARE: Column (A) - Total = $51; Column (B) - Program Services = $33; Column (C) - Management & General = $5; Column (D) - Fundraising = $13
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20TAXES AND LICENSES: Column (A) - Total = $105; Column (B) - Program Services = $68; Column (C) - Management & General = $11; Column (D) - Fundraising = $26
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21TELEPHONE: Column (A) - Total = $1751; Column (B) - Program Services = $1138; Column (C) - Management & General = $175; Column (D) - Fundraising = $438
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22TRANSPORTATION: Column (A) - Total = $237; Column (B) - Program Services = $154; Column (C) - Management & General = $24; Column (D) - Fundraising = $59
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e: Other Expenses
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IRS990/USAddress/CityNm0LOS ANGELES
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