Civic Intelligence

Artivate Inc

990 • Fiscal year 2015 • EIN 52-2203133

Jul 01, 2014 to Jun 30, 2015 • Filed on Mar 24, 2016

8455 Colesville Road Suite 202Silver Spring, MD 20910

(301) 588-7525

Siviq Scores

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

Liabilities / Assets

69th percentile

0.18x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.06x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

34th percentile

-2.1%

Higher net margin than 34% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

71st percentile

$58,400

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

39th percentile

-1.5%

Faster asset growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

40th percentile

-0.8%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$347,825

Down $5,259 (-1.5%) from 2014

Net Assets

Down

$283,727

Down $21,038 (-6.9%) from 2014

Liabilities

Up

$64,098

Up $15,779 (+33%) from 2014

Revenue

Down

$994,271

Down $8,346 (-0.8%) from 2014

Expenses

Up

$1,015,309

Up $130,967 (+15%) from 2014

Net Income

Down

-$21,038

Down $139,313 (-118%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $238,342Liabilities 2011: $62,231Net Assets 2011: $176,1112011Assets 2012: $256,895Liabilities 2012: $37,135Net Assets 2012: $219,7602012Assets 2013: $255,734Liabilities 2013: $69,244Net Assets 2013: $186,4902013Assets 2014: $353,084Liabilities 2014: $48,319Net Assets 2014: $304,7652014Assets 2015: $347,825Liabilities 2015: $64,098Net Assets 2015: $283,7272015Assets 2016: $289,468Liabilities 2016: $34,103Net Assets 2016: $255,3652016Assets 2017: $288,826Liabilities 2017: $52,282Net Assets 2017: $236,5442017Assets 2018: $182,365Liabilities 2018: $59,384Net Assets 2018: $122,9812018Assets 2019: $123,067Liabilities 2019: $56,061Net Assets 2019: $67,0062019Assets 2020: $93,609Liabilities 2020: $101,942Net Assets 2020: -$8,3332020Assets 2021: $215,851Liabilities 2021: $135,070Net Assets 2021: $80,7812021Assets 2022: $182,700Liabilities 2022: $41,402Net Assets 2022: $141,2982022Assets 2023: $302,658Liabilities 2023: $34,723Net Assets 2023: $267,9352023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2015

Assets$347,825
Liabilities$64,098
Net Assets$283,727

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,326,530Expenses 2011: $1,311,964Net Income 2011: $14,5662011Expenses 2012: $1,203,0302012Revenue 2013: $955,870Expenses 2013: $989,140Net Income 2013: -$33,2702013Revenue 2014: $1,002,617Expenses 2014: $884,342Net Income 2014: $118,2752014Revenue 2015: $994,271Expenses 2015: $1,015,309Net Income 2015: -$21,0382015Revenue 2016: $998,557Expenses 2016: $1,026,919Net Income 2016: -$28,3622016Revenue 2017: $945,438Expenses 2017: $964,259Net Income 2017: -$18,8212017Revenue 2018: $794,894Expenses 2018: $908,457Net Income 2018: -$113,5632018Revenue 2019: $742,450Expenses 2019: $798,425Net Income 2019: -$55,9752019Revenue 2020: $536,683Expenses 2020: $612,022Net Income 2020: -$75,3392020Revenue 2021: $376,613Expenses 2021: $287,499Net Income 2021: $89,1142021Revenue 2022: $425,708Expenses 2022: $365,191Net Income 2022: $60,5172022Revenue 2023: $431,542Expenses 2023: $304,905Net Income 2023: $126,6372023Revenue 2024: $0Expenses 2024: $267,935Net Income 2024: -$267,9352024

Highlighted filing

2015

Revenue$994,271
Expenses$1,015,309
Net Income-$21,038
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Mar 24, 2016
Return Version
2014v6.0
Gross Receipts
$998,205
Mission and Program Overview

Mission

Artivate, inc. Engages commuunities to create interactive arts experiences that inspire learning. Our programs and teaching artists offer arts-based learning that motivates and invites participation through performances, workshops and residencies representing a wide range of artistic disipiles and cultural traditions. We bring access to the arts to underserved communities throughout maryland, the district of columbia, and northern virginia.

Class acts arts engages communities to create interactive arts experiences that inspire learning. Our programs and teaching artists offer arts-based learning that motivates and invites participation through performances, workshops and residencies representaing a wide range of artictic disciples and cultural traditions. We bring access to the arts to underserved communities throughout maryland, the district of columbia, and northern virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$218,293$197,801▼ $20,492
Accounts Receivable$45,327$65,864▲ $20,537
Cash and Non-Interest-Bearing Accounts$66,710$61,917▼ $4,793
Pledges and Grants Receivable$15,000--
Land, Buildings, and Equipment, Net$5,189$12,362▲ $7,173
Prepaid Expenses and Deferred Charges$2,565$9,881▲ $7,316
Total Assets$353,084$347,825▼ $5,259
Liabilities
Accounts Payable and Accrued Expenses$40,589$58,038▲ $17,449
Deferred Revenue$7,730$6,060▼ $1,670
Total Liabilities$48,319$64,098▲ $15,779
Net Assets / Fund Balance
Unrestricted Net Assets$32,197$149,749▲ $117,552
Temporarily Rstr Net Assets$272,568$133,978▼ $138,590
Total Net Assets Fund Balance$304,765$283,727▼ $21,038
Total Liabilities and Net Assets / Fund Balance$353,084$347,825▼ $5,259

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,212$31,439$41,651
Leasehold Improvements$2,150-$2,150
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James E Modrick-FT$58,400$58,400

Board Members and Trustees

NameTitle
Clifford MoyPresident
Faheem Moghal-
Julie Mack-
Sherry Marshall-
Greg BruchExecutive Di
Susan KlingerPast Preside
Lamar DavisSecretary
Jeanne SimonTreasurer, P
Stefan BradhamVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$485,020
Program Service Revenue
$509,702
Investment Income
$1,092
Other Revenue
$-1,543
All Other Contributions
$447,187
Change in Net Assets
$-21,038

Audited Revenue Reconciliation

Revenue per Audited Statements
$998,205
Revenue Not Reported on Financial Statements
$-3,934
Revenue Not Reported on Form 990
$13,854
Other Revenue Adjustments
$-3,934
Total Revenue per Audited Statements
$1,012,059
Total Revenue per Form 990
$994,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$741,004
Salaries, Compensation, and Employee Benefits$274,305
Total Fundraising Expense$20,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$619,753$10,969$34$630,756
Other Salaries and Wages$112,787$74,609$3,987$191,383
Current Officers, Directors, Trustees, and Key Employees$34,200$22,800$3,000$60,000
Office Expenses$17,286$5,904$11,343$34,533
Payroll Taxes$13,403$8,882$637$22,922
Occupancy$12,313$6,645$586$19,544
Fees for Services Accounting$1,439$12,499$266$14,204
Travel$8,298$643-$8,941
Depreciation Depletion$2,127$1,148$101$3,376
Insurance$2,065$1,115$98$3,278
Advertising-$1,848-$1,848
Other Expenses$150$480$30$480
All Other Expenses-$264-$264
Interest-$51-$51
Total Functional Expenses$842,532$152,694$20,083$1,015,309

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,033,097
Expenses per Audited Statements$1,015,309
Total Expenses per Form 990$1,015,309
Expenses Not Reported on Form 990$17,788
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,934
Fundraising Gross Income$2,391
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Anniversay Gala$12,334$2,125$1,109$1,016
Total Events$12,334$2,125$1,109$1,016
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
Audit committee
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
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

Each year, prior to the submission of the organization's form 990 to the internal revenue service, each voting member of the board of directors shall be provided with a opy of the final form 990 as completed by class acts arts, inc.'s authorized auditor. Board members shall be provided with at least five business days to review the form and should have an opportunity to raise questions, make suggestions, and address any potential problems or concerns with the executive director or finance committee.

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

An interested party completes a questionaire to fully and completely disclose the material facts about any actual or potential coonflicts of interest. The disclosure statement is completed upon his/her association with the organization , and is updated annually thereafter. An additional disclosure statement is filed at such time as an actual or potential conflict arises.

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

The executive committee conducts an annual review of the executive director that includes consideration of job responsibilities, performance and comparable salaries.

Form 990, Page 6, Part VI, Line 19

Class acts arts, inc. Makes its governing documents, conflict of interest policy and financial statements available to the public upon request. The form 990 is also available through the third party internet website guidestar.org.

Filing and Contact Details

Filer

Filer Name
Class Acts Arts Inc
EIN
52-2203133
Phone
3015887525
Address
8455 COLESVILLE ROAD SUITE 202, SILVER SPRING, MD 20910

Signing Officer

Name
James E Modrick
Title
Executive Director
Phone
3015887525
Signed
2016-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James E Modrick
Formed
1995
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
7

Preparer

Firm
Lindsey Associates LLC
Address
606 BALTIMORE AVE STE 101, BALTIMORE, MD 21204
Preparer
Shirley Lindsey
Phone
4108251994
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Class acts arts engages communities to create interactive arts experiences that inspire learning. Our programs and teaching artists offer arts-based learning that motivates and invites participation through performances, workshops and residencies representaing a wide range of artictic disciples and cultural traditions. We bring access to the arts to underserved communities throughout maryland, the district of columbia, and northern virginia.

Form 990

Schedule a part iii lines 7a and 7b have been updated for prior years. This change reflects prior year contributions that were not properly reflected on prior year returns. There is no significant effect on the form, as the public support continues to be a very high percentage. The change is not considered significant, and amended returns will not be filed.

Form 990, Page 2, Part III, Line 2

Class acts arts added an additional program during fy15: artworks.

Form 990, Part IX, Line 11G

Artist fees 535,892 0 0 artist fees 43,590 0 0 partner payments 24,029 0 0 partner payments 14,979 0 0 registration 25 0 0 registration 53 0 0 registration 0 676 0 consultants 226 0 0 consultants 489 0 0 consultants 0 6,210 0 paychex 67 0 0 paychex 144 0 0 paychex 0 1,839 34 bank fees 82 0 0 bank fees 177 0 0 bank fees 0 2,244 0

Form 990, Part XI, Line 9

Fundraising expense 3,934 fundraising expense -3,934

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code on all but its unrelated business income. The organization is not classified as a private foundation by the internal revenue service. The organization had no unrelated business income for the year ended june 30, 2015. Consequently, there is no provision for income taxes. The organization adopted the provisions of fasb asc accounting standard codification 740-10, "accounting for uncertainty in income taxes," on july 1, 2009 having no significant impact on its financial statements. The provisions clarify the accounting for uncertainty in income taxes recognized in an organization's financial statements. Tax return filings are subject to examination by the irs, generally for three years after they are filed. The organization's tax returns for tax years ending before june 30, 2012 are no longer subject to examination.

Schedule D, Page 4, Part XI, Line 4B

Fundraising expense -3,934

Schedule D, Page 4, Part XII, Line 2D

Fundraising expense 3,934

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IRS990/MissionDesc0CLASS ACTS ARTS ENGAGES COMMUNITIES TO CREATE INTERACTIVE ARTS EXPERIENCES THAT INSPIRE LEARNING. OUR PROGRAMS AND TEACHING ARTISTS OFFER ARTS-BASED LEARNING THAT MOTIVATES AND INVITES PARTICIPATION THROUGH PERFORMANCES, WORKSHOPS AND RESIDENCIES REPRESENTAING A WIDE RANGE OF ARTICTIC DISCIPLES AND CULTURAL TRADITIONS. WE BRING ACCESS TO THE ARTS TO UNDERSERVED COMMUNITIES THROUGHOUT MARYLAND, THE DISTRICT OF COLUMBIA, AND NORTHERN VIRGINIA.
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IRS990/OtherExpensesGrp/Desc2LICENSE & PERMITS
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IRS990/PrincipalOfficerNm0JAMES E MODRICK
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IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTED PERFORMACES
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IRS990/ProgSrvcAccomActy2Grp/Desc0ARTREACH: SERVING THE UNDER-SERVED - COLLABORATING WITH YOUTH SERVICE AGENCIES TO BRING INTERACTIVE ARTS WORKSHOPS TO OUT-OF-SCHOOL TIME EFFORTS. INCLUDES PROJECT YOUTH ARTREACH (PYA) WHICH BRINGS VISUAL, LITERARY, AND PERFORMING ARTS RESIDENCIES TO YOUTH IN JUVENILE CORRECTIONAL SETTINGS AND ALTERNATIVE SCHOOLS IN MONTGOMERY COUNTY AND ACROSS MARYLAND.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ARTWORKS: DEVELOPING NEW ARTIST PROGRAMS - CULTIVATING THE NEXT GENERATION OF TEACHING ARTISTS THROUGH MENTORSHIP AND CAREER DEVELOPMENT. INCLUDES FISCAL SPONSORSHIP OF ARTIST-DEVELOPED PROJECTS AND PROGRAMS THAT ALIGN WITH THE ORGANIZATION'S MISSION.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0LINES 7A AND 7B HAVE CHANGED FROM PRIOR YEARS. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ON ALL BUT ITS UNRELATED BUSINESS INCOME. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2015. CONSEQUENTLY, THERE IS NO PROVISION FOR INCOME TAXES. THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASC ACCOUNTING STANDARD CODIFICATION 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," ON JULY 1, 2009 HAVING NO SIGNIFICANT IMPACT ON ITS FINANCIAL STATEMENTS. THE PROVISIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. TAX RETURN FILINGS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION'S TAX RETURNS FOR TAX YEARS ENDING BEFORE JUNE 30, 2012 ARE NO LONGER SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE -3,934
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE 3,934
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.27$0.27
2023Detailed filing. Detailed filing data is available for this year.$0.30$0.03$0.27$0.43$0.30$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.18$0.04$0.14$0.43$0.37$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.22$0.14$0.08$0.38$0.29$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.09$0.10$0.01$0.54$0.61$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.06$0.07$0.74$0.80$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.06$0.12$0.79$0.91$0.11
2017Summary only. Only limited summary data is available for this year.$0.29$0.05$0.24$0.95$0.96$0.02
2016Summary only. Only limited summary data is available for this year.$0.29$0.03$0.26$1.00$1.03$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.06$0.28$0.99$1.02$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.05$0.30$1.00$0.88$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.07$0.19$0.96$0.99$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.04$0.22$1.20
2011Summary only. Only limited summary data is available for this year.$0.24$0.06$0.18$1.33$1.31$0.01