Civic Intelligence

Arts Schools Network

990 • Fiscal year 2014 • EIN 52-1382258

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 09, 2015

Organization ProfileWWW.ARTSSCHOOLSNETWORK.ORG
PO Box 553433045

(970) 300-4650

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.74x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

0.16x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

53rd percentile

4.4%

Higher net margin than 53% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

97th percentile

$83,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 26.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

58th percentile

6.6%

Faster asset growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

38th percentile

-5.5%

Faster revenue growth than 38% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$70,463

Up $4,346 (+6.6%) from 2013

Net Assets

Up

$18,654

Up $14,130 (+312%) from 2013

Liabilities

Down

$51,809

Down $9,784 (-16%) from 2013

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin53rd percentile

Revenue

Down

$318,372

Down $18,535 (-5.5%) from 2013

Expenses

Up

$304,242

Up $14,456 (+5.0%) from 2013

Net Income

Down

$14,130

Down $32,991 (-70%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$600K$400K$200K$0-$200KAssets 2012: $30,763Liabilities 2012: $73,360Net Assets 2012: -$42,5972012Assets 2013: $66,117Liabilities 2013: $61,593Net Assets 2013: $4,5242013Assets 2014: $70,463Liabilities 2014: $51,809Net Assets 2014: $18,6542014Assets 2015: $50,015Liabilities 2015: $47,691Net Assets 2015: $2,3242015Assets 2016: $87,692Liabilities 2016: $53,473Net Assets 2016: $34,2192016Assets 2017: $92,361Liabilities 2017: $25,288Net Assets 2017: $67,0732017Assets 2018: $145,606Liabilities 2018: $32,425Net Assets 2018: $113,1812018Assets 2019: $224,840Liabilities 2019: $28,392Net Assets 2019: $196,4482019Assets 2020: $287,675Liabilities 2020: $14,740Net Assets 2020: $272,9352020Assets 2021: $219,197Liabilities 2021: $14,488Net Assets 2021: $204,7092021Assets 2022: $262,892Liabilities 2022: $47,385Net Assets 2022: $215,5072022Assets 2023: $486,879Liabilities 2023: $108,027Net Assets 2023: $378,8522023Assets 2024: $390,381Liabilities 2024: $34,542Net Assets 2024: $355,8392024

Highlighted filing

2014

Assets$70,463
Liabilities$51,809
Net Assets$18,654
Open 2014 Filing

Operations Trend

Revenue Growth38th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $297,309Expenses 2012: $291,320Net Income 2012: $5,9892012Revenue 2013: $336,907Expenses 2013: $289,786Net Income 2013: $47,1212013Revenue 2014: $318,372Expenses 2014: $304,242Net Income 2014: $14,1302014Revenue 2015: $309,890Expenses 2015: $326,220Net Income 2015: -$16,3302015Revenue 2016: $351,762Expenses 2016: $319,867Net Income 2016: $31,8952016Revenue 2017: $279,594Expenses 2017: $246,740Net Income 2017: $32,8542017Revenue 2018: $206,921Expenses 2018: $160,813Net Income 2018: $46,1082018Revenue 2019: $239,338Expenses 2019: $156,071Net Income 2019: $83,2672019Revenue 2020: $214,359Expenses 2020: $137,872Net Income 2020: $76,4872020Revenue 2021: $107,061Expenses 2021: $175,287Net Income 2021: -$68,2262021Revenue 2022: $696,578Expenses 2022: $685,780Net Income 2022: $10,7982022Revenue 2023: $1,784,882Expenses 2023: $1,768,528Net Income 2023: $16,3542023Revenue 2024: $441,295Expenses 2024: $464,308Net Income 2024: -$23,0132024

Highlighted filing

2014

Revenue$318,372
Expenses$304,242
Net Income$14,130
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 9, 2015
Return Version
2013v4.0
Gross Receipts
$318,372
Mission and Program Overview

Mission

To provide leadership and resources necessary to inspire and maintain excellence in arts education by supporting, serving, and creating network opportunities for leaders of specialized arts schools and complimentary arts and education organizations across the country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$46,862$57,956▲ $11,094
Prepaid Expenses and Deferred Charges$8,780$11,734▲ $2,954
Accounts Receivable$10,475$773▼ $9,702
Total Assets$66,117$70,463▲ $4,346
Liabilities
Deferred Revenue$57,873$49,880▼ $7,993
Accounts Payable and Accrued Expenses$3,720$1,929▼ $1,791
Total Liabilities$61,593$51,809▼ $9,784
Net Assets / Fund Balance
Unrestricted Net Assets$4,524$18,654▲ $14,130
Total Net Assets Fund Balance$4,524$18,654▲ $14,130
Total Liabilities and Net Assets / Fund Balance$66,117$70,463▲ $4,346
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kristina CallawayExecutive DiFT$83,000$83,000

Board Members and Trustees

NameTitle
Craig CollinsPresident
Bradley EllisBoard Member
David a FlatleyBoard Member
Denise Davis-cottonBoard Member
Diane MakasBoard Member
Dottie Marshall EnglisBoard Member
Douglas AshcraftBoard Member
Halley SheflerBoard Member
Jackie CollinsBoard Member
Jackie CorneliusBoard Member
Kim BrunoBoard Member
Kyle WedbergBoard Member
Mary PalmerBoard Member
Paul ShapiroBoard Member
R Scott AllenBoard Member
Roy FluhrerBoard Member
Sally GaskillBoard Member
Scott M RudesBoard Member
Terri MilsapBoard Member
Tim WadeBoard Member
Tom SherryBoard Member
Valerie MorrisBoard Member
William KohutBoard Member
Ralph OpacicImmed Past P
Patricia DeckerSecretary
Donn K HarrisTreasurer
Pamela JordanVice Preside
Rory PullensVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$199,760
Program Service Revenue
$115,049
Investment Income
$0
Other Revenue
$3,563
All Other Contributions
$130,575
Change in Net Assets
$14,130

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table4$57,000Fair Value
Other Non Cash Contri Table13$32,100Fair Value
Total Noncash Contributions17$89,100-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$218,986
Salaries, Compensation, and Employee Benefits$85,256
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$118,589$892-$119,481
Current Officers, Directors, Trustees, and Key Employees$85,256--$85,256
Information Technology$20,501--$20,501
Fees for Services Other$19,131--$19,131
All Other Expenses-$12,581-$12,581
Travel-$9,514-$9,514
Fees for Services Accounting$9,500--$9,500
Other Expenses$3,360--$3,360
Office Expenses-$1,980-$1,980
Insurance-$1,060-$1,060
Total Functional Expenses$278,215$26,027$0$304,242
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 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, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the board of directors prior to filing.”

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

“Conflicts of interest are monitored through annual disclosure by the board of directors. For conflicts that may arise the interested board member does not vote on the related matters.”

Form 990, Page 6, Part VI, Line 15A

“The process for determining compensation of the organization's ceo, executive director, and top management includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.”

Form 990, Page 6, Part VI, Line 15B

“The process for determining compensation of the organization's officers and key employees includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
52-1382258
Phone
9703004650

Signing Officer

Name
Kristina Callaway
Title
Executive Director
Phone
9703004650
Signed
2015-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristina Callaway
Formed
1983
Legal Domicile
Dc
Voting Board Members
29
Independent Board Members
29
Employees
0

Preparer

Preparer
Derrick Debruyne CPA
Phone
6268577300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide leadership and resources necessary to inspire and maintain excellence in arts education by supporting, serving, and creating network opportunities for leaders of specialized arts schools and complimentary arts and education organizations across the country.”

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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$70,463
Liabilities
$51,809
Net assets
$18,654
Revenue
$318,372
Expenses
$304,242
Net income
$14,130
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.03$0.36$0.44$0.46$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.11$0.38$1.78$1.77$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.05$0.22$0.70$0.69$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.01$0.20$0.11$0.18$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.01$0.27$0.21$0.14$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.03$0.20$0.24$0.16$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.03$0.11$0.21$0.16$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.03$0.07$0.28$0.25$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.09$0.05$0.03$0.35$0.32$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.05$0.00$0.31$0.33$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.05$0.02$0.32$0.30$0.01
2013Summary only. Only limited summary data is available for this year.$0.07$0.06$0.00$0.34$0.29$0.05
2012Summary only. Only limited summary data is available for this year.$0.03$0.07$0.04$0.30$0.29$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits