Civic Intelligence

Disart

990 • Fiscal year 2022 • EIN 47-4906773

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 05, 2023

PO Box 3467Grand Rapids, MI 49301

(616) 915-0497

Siviq Scores

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

Liabilities / Assets

74th percentile

0.04x

Higher debt load relative to assets than 74% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.03x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

10th percentile

-49%

Higher net margin than 10% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

99th percentile

$121,799

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 41.6% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

12th percentile

-40%

Faster asset growth than 12% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

6.2%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$219,985

Down $148,944 (-40%) from 2021

Net Assets

Down

$211,179

Down $144,470 (-41%) from 2021

Liabilities

Down

$8,806

Down $4,474 (-34%) from 2021

Revenue

Up

$292,459

Up $17,044 (+6.2%) from 2021

Expenses

Up

$436,929

Up $92,136 (+27%) from 2021

Net Income

Down

-$144,470

Down $75,092 (-108%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2016: $75,258Liabilities 2016: $0Net Assets 2016: $75,2582016Assets 2017: $63,587Liabilities 2017: $0Net Assets 2017: $63,5872017Assets 2018: $109,694Liabilities 2018: $0Net Assets 2018: $109,6942018Assets 2019: $254,107Liabilities 2019: $7,212Net Assets 2019: $246,8952019Assets 2020: $421,615Liabilities 2020: $10,588Net Assets 2020: $411,0272020Assets 2021: $368,929Liabilities 2021: $13,280Net Assets 2021: $355,6492021Assets 2022: $219,985Liabilities 2022: $8,806Net Assets 2022: $211,1792022Assets 2023: $144,078Liabilities 2023: $8,973Net Assets 2023: $135,1052023Assets 2024: $23,020Liabilities 2024: $25,626Net Assets 2024: -$2,6062024

Highlighted filing

2022

Assets$219,985
Liabilities$8,806
Net Assets$211,179

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $171,250Expenses 2016: $95,992Net Income 2016: $75,2582016Revenue 2017: $213,835Expenses 2017: $225,506Net Income 2017: -$11,6712017Revenue 2018: $292,822Expenses 2018: $246,715Net Income 2018: $46,1072018Revenue 2019: $344,054Expenses 2019: $321,348Net Income 2019: $22,7062019Revenue 2020: $438,130Expenses 2020: $273,998Net Income 2020: $164,1322020Revenue 2021: $275,415Expenses 2021: $344,793Net Income 2021: -$69,3782021Revenue 2022: $292,459Expenses 2022: $436,929Net Income 2022: -$144,4702022Revenue 2023: $378,244Expenses 2023: $490,167Net Income 2023: -$111,9232023Revenue 2024: $214,758Expenses 2024: $352,469Net Income 2024: -$137,7112024

Highlighted filing

2022

Revenue$292,459
Expenses$436,929
Net Income-$144,470
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 5, 2023
Return Version
2022v5.0
Gross Receipts
$292,459
Mission and Program Overview

Mission

Increase awareness, understanding and belonging of the Disability community through art

Increase awareness, understanding and belonging of the disability community through art.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$236,489$193,082▼ $43,407
Pledges and Grants Receivable$129,107$19,360▼ $109,747
Prepaid Expenses and Deferred Charges-$4,270-
Land, Buildings, and Equipment, Net$3,333$3,273▼ $60
Total Assets$368,929$219,985▼ $148,944
Liabilities
Accounts Payable and Accrued Expenses$13,280$8,806▼ $4,474
Total Liabilities$13,280$8,806▼ $4,474
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$226,542$191,819▼ $34,723
Net Assets With Donor Restrictions$129,107$19,360▼ $109,747
Total Net Assets Fund Balance$355,649$211,179▼ $144,470
Total Liabilities and Net Assets / Fund Balance$368,929$219,985▼ $148,944

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,273$1,026$4,299
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris SmitCo-exec-direFT$119,265$2,534$121,799
Jill VynCo-exec-direFT$113,439$2,533$115,972
Lawrence Carter-longDirector - PFT$53,701$5,400$59,101

Board Members and Trustees

NameTitle
David RosenChair
Christian GainesVice-chair
Ian ThomasDirector
Kate WoltersDirector
Mary FashikDirector
Ruth FabbyDirector
Tom Di MariaDirector
Jim PikeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$120,920
Program Service Revenue
$171,499
Investment Income
$25
Other Revenue
$15
All Other Contributions
$120,920
Change in Net Assets
$-144,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$319,022
Other Expenses$117,907
Total Fundraising Expense$38,237
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$175,287$97,268$24,317$296,872
Payroll Taxes$13,165$7,123$1,781$22,069
Fees for Services Accounting-$14,558-$14,558
Advertising--$12,044$12,044
Fees for Services Other$439$8,352$87$8,878
Travel-$5,693-$5,693
Information Technology$1,767$2,310-$4,077
Office Expenses-$3,097-$3,097
Insurance-$523-$523
Depreciation Depletion-$513-$513
Other Expenses$3,659$471-$471
All Other Expenses$219$70-$289
Other Salaries and Wages$41$32$8$81
Total Functional Expenses$258,682$140,010$38,237$436,929
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

The 990 was provided electronically to the full board for review before filing.

Form 990, Page 6, Part VI, Line 12C

The organization has a conflict of interest policy in place that is signed by all board members annually. All covered individuals are required to disclose all possible financial and non-financial conflicts of interest. The board of directors review all possible conflicts of interest and determines whether an actual conflict of interest exists. Board members that have an actual conflict of interest shall not participate in the vote on the issue at hand.

Form 990, Page 6, Part VI, Line 19

The following governing documents are available for public review upon request - bylaws, charitable trust registration, and conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Disart
EIN
47-4906773
Phone
6169150497
Address
PO BOX 3467, GRAND RAPIDS, MI 49301

Signing Officer

Name
Jim Pike
Title
Treasurer
Phone
6162429700
Signed
2023-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Pike
Formed
2014
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
14

Preparer

Firm
Meyaard Tolman & Venlet Pc
Address
PO BOX 320, ZEELAND, MI 49464
Preparer
John P Rosendall
Phone
6167721901
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt055000
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0398000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0267500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0805500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0120920
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0165952
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0344054
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt075986
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0108929
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0280428
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt015
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0744
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0759
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0398000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0267500
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0344054
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt075986
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0275645
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0344054
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01426274
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03273
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01026
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04299
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03273
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS PROVIDED ELECTRONICALLY TO THE FULL BOARD FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE THAT IS SIGNED BY ALL BOARD MEMBERS ANNUALLY. ALL COVERED INDIVIDUALS ARE REQUIRED TO DISCLOSE ALL POSSIBLE FINANCIAL AND NON-FINANCIAL CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS REVIEW ALL POSSIBLE CONFLICTS OF INTEREST AND DETERMINES WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS. BOARD MEMBERS THAT HAVE AN ACTUAL CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN THE VOTE ON THE ISSUE AT HAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FOLLOWING GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST - BYLAWS, CHARITABLE TRUST REGISTRATION, AND CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalContributionsAmt0120920
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0140010
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0258682
IRS990/TotalFunctionalExpensesGrp/TotalAmt0436929
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt08806
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IRS990/TotalOtherCompensationAmt010467
IRS990/TotalProgramServiceExpensesAmt0258682
IRS990/TotalProgramServiceRevenueAmt0171499
IRS990/TotalReportableCompFromOrgAmt0286405
IRS990/TotalRevenueGrp/ExclusionAmt040
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IRS990/TravelGrp/ManagementAndGeneralAmt05693
IRS990/TravelGrp/TotalAmt05693
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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