Civic Intelligence

Art Pot

990EZ • Fiscal year 2023 • EIN 47-3985594

Mar 01, 2022 to Feb 28, 2023 • Filed on May 31, 2023

Organization ProfileN/A
2544 Bengal RdN Charleston, SC 29406

(843) 940-0346

Siviq Scores

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

Liabilities / Assets

95th percentile

1.00x

Higher debt load relative to assets than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

0.66x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

14th percentile

-32%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

97th percentile

$83,715

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 61.9% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

96th percentile

253%

Faster asset growth than 96% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

81st percentile

51%

Faster revenue growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$89,305

Up $46,215 (+107%) from 2022

Net Assets

Down

-$213

Down $43,303 (-100%) from 2022

Liabilities

Up

$89,518

Up $89,518 from 2022

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin14th percentile

Revenue

Up

$135,210

Up $26,261 (+24%) from 2022

Expenses

Up

$178,513

Up $90,273 (+102%) from 2022

Net Income

Down

-$43,303

Down $64,012 (-309%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

$100K$50K$0-$50KAssets 2021: $27,113Liabilities 2021: $0Net Assets 2021: $27,1132021Assets 2022: $43,090Liabilities 2022: $0Net Assets 2022: $43,0902022Assets 2023: $89,305Liabilities 2023: $89,518Net Assets 2023: -$2132023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024Assets 2025: $70,673Liabilities 2025: $67,436Net Assets 2025: $3,2372025

Highlighted filing

2023

Assets$89,305
Liabilities$89,518
Net Assets-$213
Open 2023 Filing

Operations Trend

Revenue Growth81st percentile

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

$300K$200K$100K$0-$100KRevenue 2021: $54,406Expenses 2021: $52,726Net Income 2021: $1,6802021Revenue 2022: $108,949Expenses 2022: $88,240Net Income 2022: $20,7092022Revenue 2023: $135,210Expenses 2023: $178,513Net Income 2023: -$43,3032023Revenue 2024: $205,365Expenses 2024: $216,358Net Income 2024: -$10,9932024Revenue 2025: $187,203Expenses 2025: $172,760Net Income 2025: $14,4432025

Highlighted filing

2023

Revenue$135,210
Expenses$178,513
Net Income-$43,303
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2022 to Feb 28, 2023
Signed
May 31, 2023
Return Version
2022v5.0
Gross Receipts
$135,210
Mission and Program Overview

Mission

EDUCATIONAL

Theater and Art

Program Services

DescriptionGrantsExpenses
ORGANIZAITON DEDICATED TO THE TEACHING OF ART TO CHILDREN, YOUTH AND ADULTS FROM DIFFERENT CULTURRES SERVING THE CHARLESTON SOUTH CAROLINA AREA$14,050-
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARIBEL ACOSTAExecutive DirectorFT$83,715-$83,715
LYDIA COTTONPresidentFT$0--
Filing and Contact Details

Filer

Filer Name
Art Pot
EIN
47-3985594
Phone
8439400346
Address
2544 Bengal Rd, N Charleston, SC 29406

Signing Officer

Name
Lydia Cotton
Title
President
Phone
8438195760
Signed
2023-05-31
Discuss with paid preparer
Yes

Preparer

Firm
Ips Accounting Services LLC
Address
1403 Emerald Forest Parkway, Charleston, SC 29414
Preparer
Iskra C Perez Salcedo
Phone
8437096967
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $2429”

Other Expenses.1005

“Travel $256”

Other Expenses.1008

“Interest $1702”

Other Expenses.1012

“Insurance $1970”

Other Expenses.1

“Rent $22712”

Other Expenses.2

“Supplies & Materials $10698”

Other Expenses.3

“Office Supplies $6403”

Other Expenses.4

“Vehicle $6006”

Other Expenses.5

“Software $3484”

Other Expenses.6

“Meals $2133”

Other Expenses.7

“Uniforms $155”

Other Expenses.8

“Licenses $50”

Other Expenses.9

“Bank Fees $11”

Other Assets.1

“- Beginning $20709 - Ending $38474”

Total Liabilities.1

“- Beginning $0 - Ending $89518”

Raw XML Appendix162 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0Lydia Cotton
IRS990EZ/BooksInCareOfDetail/PhoneNum08439400346
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02544 Bengal Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0N Charleston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0294069706
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt022381
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt050831
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt066085
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-43303
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04636
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/Form990TotalAssetsGrp/BOYAmt043090
IRS990EZ/Form990TotalAssetsGrp/EOYAmt089305
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0135210
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt043090
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-213
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt043090
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-213
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt140.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt183715
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LYDIA COTTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARIBEL ACOSTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt020709
IRS990EZ/OtherAssetsTotalDetail/EOYAmt038474
IRS990EZ/OtherExpensesTotalAmt058009
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Theater and Art
IRS990EZ/ProgramServiceRevenueAmt069125
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZAITON DEDICATED TO THE TEACHING OF ART TO CHILDREN, YOUTH AND ADULTS FROM DIFFERENT CULTURRES SERVING THE CHARLESTON SOUTH CAROLINA AREA
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt014050
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0115868
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt089518
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0178513
IRS990EZ/TotalRevenueAmt0135210
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt015000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt015000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt015000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt015000
IRS990ScheduleA/Total509Grp/TotalAmt015000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt015000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $2429
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $256
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Interest $1702
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $1970
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Rent $22712
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Supplies & Materials $10698
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Office Supplies $6403
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Vehicle $6006
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Software $3484
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Meals $2133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Uniforms $155
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Licenses $50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Bank Fees $11
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13- Beginning $20709 - Ending $38474
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14- Beginning $0 - Ending $89518
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lydia Cotton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08438195760
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Art Pot
ReturnHeader/Filer/BusinessNameControlTxt0ARTP
ReturnHeader/Filer/EIN0473985594
ReturnHeader/Filer/PhoneNum08439400346
ReturnHeader/Filer/USAddress/AddressLine1Txt02544 Bengal Rd
ReturnHeader/Filer/USAddress/CityNm0N Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029406
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465004987
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0IPS ACCOUNTING SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01403 Emerald Forest Parkway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charleston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029414
ReturnHeader/PreparerPersonGrp/PhoneNum08437096967
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Iskra C Perez Salcedo
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-06-12T17:18:23-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Lydia
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Cotton
ReturnHeader/TaxPeriodBeginDt02022-03-01
ReturnHeader/TaxPeriodEndDt02023-02-28
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$89,305
Liabilities
$89,518
Net assets
-$213
Revenue
$135,210
Expenses
$178,513
Net income
-$43,303
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.71$0.67$0.03$1.87$1.73$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.05$2.16$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.90$0.00$1.35$1.79$0.43
2022Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$1.09$0.88$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.54$0.53$0.02