Civic Intelligence

Push Push Arts Company

990 • Fiscal year 2022 • EIN 58-2333657

Jul 01, 2021 to Jun 30, 2022 • Filed on May 10, 2023

1208 Forrest BlvdDecatur, GA 30030

(404) 358-3083

Siviq Scores

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

Liabilities / Assets

87th percentile

0.32x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

91st percentile

0.43x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

70th percentile

19%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

86th percentile

$23,300

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

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

Asset Growth

84th percentile

48%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

24th percentile

-20%

Faster revenue growth than 24% of similar nonprofits.

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

Assets

Up

$292,151

Up $94,942 (+48%) from 2021

Net Assets

Up

$198,415

Up $42,231 (+27%) from 2021

Liabilities

Up

$93,736

Up $52,711 (+128%) from 2021

Revenue

Down

$217,413

Down $53,277 (-20%) from 2021

Expenses

Up

$175,182

Up $41,581 (+31%) from 2021

Net Income

Down

$42,231

Down $94,858 (-69%) 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 2010: $48,062Liabilities 2010: $30,495Net Assets 2010: $17,5672010Assets 2011: $41,268Liabilities 2011: $30,324Net Assets 2011: $10,9442011Assets 2012: $101,167Liabilities 2012: $31,412Net Assets 2012: $69,7552012Assets 2013: $51,410Liabilities 2013: $14,599Net Assets 2013: $36,8112013Assets 2014: $28,138Liabilities 2014: $15,725Net Assets 2014: $12,4132014Assets 2015: $4,820Liabilities 2015: $12,936Net Assets 2015: -$8,1162015Assets 2020: $46,995Liabilities 2020: $27,900Net Assets 2020: $19,0952020Assets 2021: $197,209Liabilities 2021: $41,025Net Assets 2021: $156,1842021Assets 2022: $292,151Liabilities 2022: $93,736Net Assets 2022: $198,4152022Assets 2023: $495,747Liabilities 2023: $92,304Net Assets 2023: $403,4432023

Highlighted filing

2022

Assets$292,151
Liabilities$93,736
Net Assets$198,415

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $149,835Expenses 2010: $188,892Net Income 2010: -$39,0572010Revenue 2011: $121,165Expenses 2011: $113,642Net Income 2011: $7,5232011Revenue 2012: $193,990Expenses 2012: $135,287Net Income 2012: $58,7032012Revenue 2013: $61,791Expenses 2013: $94,935Net Income 2013: -$33,1442013Revenue 2014: $54,575Expenses 2014: $78,973Net Income 2014: -$24,3982014Revenue 2015: $19,637Expenses 2015: $40,166Net Income 2015: -$20,5292015Revenue 2020: $54,937Expenses 2020: $47,816Net Income 2020: $7,1212020Revenue 2021: $270,690Expenses 2021: $133,601Net Income 2021: $137,0892021Revenue 2022: $217,413Expenses 2022: $175,182Net Income 2022: $42,2312022Revenue 2023: $367,124Expenses 2023: $162,096Net Income 2023: $205,0282023

Highlighted filing

2022

Revenue$217,413
Expenses$175,182
Net Income$42,231
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 10, 2023
Return Version
2021v4.2
Gross Receipts
$217,413
Mission and Program Overview

Mission

Our mission is to advance georgias cultural discourse by providing distinctive development and programmatic opportunities for artists and audiences that emphasize new ideas and technology, 21st century models for collaboration, inclusion and creative advancement

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$113,000$165,460▲ $52,460
Cash and Non-Interest-Bearing Accounts$81,537$106,189▲ $24,652
Prepaid Expenses and Deferred Charges$2,672$20,502▲ $17,830
Total Assets$197,209$292,151▲ $94,942
Liabilities
Unsecured Notes Loans Payable$27,900$93,600▲ $65,700
Accounts Payable and Accrued Expenses$13,125$136▼ $12,989
Total Liabilities$41,025$93,736▲ $52,711
Net Assets / Fund Balance
Net Assets With Donor Restrictions$121,600$219,760▲ $98,160
Net Assets Without Donor Restrictions$34,584$-21,345▼ $55,929
Total Net Assets Fund Balance$156,184$198,415▲ $42,231
Total Liabilities and Net Assets / Fund Balance$197,209$292,151▲ $94,942
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tim HabegerCo DirectorPT$23,300$23,300
Shelby HoferCo DirectorPT$8,833$8,833

Board Members and Trustees

NameTitle
Elisa FayBoard Chairtreasurer
Aimee MccoyBoard Member
Camille AnnonBoard Member
Clive SalmonBoard Member
Frank BurdetteBoard Member
Jennifer BatesBoard Member
Nathan SharrattBoard Member
Suzan SatterfieldBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$152,120
Program Service Revenue
$65,235
Investment Income
$58
Other Revenue
$0
All Other Contributions
$145,720
Change in Net Assets
$42,231
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,573
Salaries, Compensation, and Employee Benefits$62,539
Total Fundraising Expense$34,489
Grants and Similar Amounts Paid$70
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$46,477$5,809$5,809$58,095
Occupancy$47,500--$47,500
Fees for Services Other$14,347$3,466$26,544$44,357
Other Expenses$7,389--$7,389
Payroll Taxes$3,556$444$444$4,444
Advertising$3,539--$3,539
Fees for Services Accounting-$3,528-$3,528
Information Technology$564-$1,692$2,256
Insurance$1,885--$1,885
Office Expenses$458$489-$947
Travel$647--$647
Fees for Services Legal-$515-$515
Grants to Domestic Orgs$70--$70
Interest-$10-$10
Total Functional Expenses$126,432$14,261$34,489$175,182
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
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

Officer directors etc family relationship Part VI line 2

Shelby hofer and tim harberger have a family relationship

Form 990 governing body review Part VI line 11

An electronic version of the form 990 was provided to management and the executive committee of the board of directors for their review prior to filing of the form.

Conflict of interest policy compliance Part VI line 12C

Members of board of directors are required to disclose their financial and other relationships with the organization at least annually.

CEO executive director top management comp Part VI line 15A

The compensation of officers and key employees is reviewed and approved by the board of directors annually. Compensation of officers and key employees of organizations of similar size and activities is used in determining compensation. Performance of officers and key employees in also considered in determining compensation.

Other officer or key employee compensation Part VI line 15B

The compensation of other employees is determined by the directors based on performance, budgetary constraints and comparison to similar non-profit organizations. The budgeted amounts are approved by the board as a part of the annual budgeting process.

Governing documents etc available to public 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

Filer Name
Pushpush Arts Company
EIN
58-2333657
Address
1208 FORREST BLVD, DECATUR, GA 30030

Signing Officer

Name
Elisa Fay
Title
Board Chairtre
Phone
4043583083
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
35

Preparer

Firm
Susan K Miller CPA LLC
Address
P O Box 923351, Norcross, GA 30010
Preparer
Susan Miller
Phone
6785955583
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Other contract svcs - artists - 14,347contract admin svcs - 3,466contracted grant writing svcs - 11,150contracted development exp - 15,394total - 44,357

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt065232
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0152120
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0208668
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt027338
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt011029
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt018000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0417155
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt079
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt065235
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt062015
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt027592
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt02227
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0157069
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0157000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0255290
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt098290
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0157000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt013256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt018000
IRS990ScheduleA/Total509Grp/TotalAmt0574224
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0217413
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0270690
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt054937
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt013263
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt018000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0574303
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHELBY HOFER AND TIM HARBERGER HAVE A FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ELECTRONIC VERSION OF THE FORM 990 WAS PROVIDED TO MANAGEMENT AND THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE THEIR FINANCIAL AND OTHER RELATIONSHIPS WITH THE ORGANIZATION AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. COMPENSATION OF OFFICERS AND KEY EMPLOYEES OF ORGANIZATIONS OF SIMILAR SIZE AND ACTIVITIES IS USED IN DETERMINING COMPENSATION. PERFORMANCE OF OFFICERS AND KEY EMPLOYEES IN ALSO CONSIDERED IN DETERMINING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION OF OTHER EMPLOYEES IS DETERMINED BY THE DIRECTORS BASED ON PERFORMANCE, BUDGETARY CONSTRAINTS AND COMPARISON TO SIMILAR NON-PROFIT ORGANIZATIONS. THE BUDGETED AMOUNTS ARE APPROVED BY THE BOARD AS A PART OF THE ANNUAL BUDGETING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER CONTRACT SVCS - ARTISTS - 14,347CONTRACT ADMIN SVCS - 3,466CONTRACTED GRANT WRITING SVCS - 11,150CONTRACTED DEVELOPMENT EXP - 15,394TOTAL - 44,357
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt034489
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014261
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0126432
IRS990/TotalFunctionalExpensesGrp/TotalAmt0175182
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041025
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IRS990/TotalLiabilitiesGrp/EOYAmt093736
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0156184
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0198415
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0126432
IRS990/TotalProgramServiceRevenueAmt065235
IRS990/TotalReportableCompFromOrgAmt032133
IRS990/TotalRevenueGrp/ExclusionAmt058
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0217413
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0292151
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0647
IRS990/TravelGrp/TotalAmt0647
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0PUSHPUSHARTS.COM
IRS990/WhistleblowerPolicyInd0true

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