Civic Intelligence

Studio by the Tracks Inc.

990 • Fiscal year 2013 • EIN 63-1004336

Jan 01, 2013 to Dec 31, 2013 • Filed on May 08, 2014

P O Box 10114435210

(205) 951-3317

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

80th percentile

23%

Higher net margin than 80% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$45,500

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

74th percentile

23%

Faster asset growth than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$354,601

Up $66,140 (+23%) from 2012

Net Assets

Up

$354,601

Up $66,140 (+23%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$270,342

No earlier filing loaded for comparison.

Expenses

Up

$206,902

Up $6,962 (+3.5%) from 2012

Net Income

$63,440

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $292,346Liabilities 2010: $677Net Assets 2010: $291,6692010Assets 2011: $263,394Liabilities 2011: $0Net Assets 2011: $263,3942011Assets 2012: $288,461Liabilities 2012: $0Net Assets 2012: $288,4612012Assets 2013: $354,601Liabilities 2013: $0Net Assets 2013: $354,6012013Assets 2014: $365,815Liabilities 2014: $0Net Assets 2014: $365,8152014Assets 2015: $426,524Liabilities 2015: $0Net Assets 2015: $426,5242015Assets 2016: $514,180Liabilities 2016: $0Net Assets 2016: $514,1802016Assets 2017: $548,785Liabilities 2017: $0Net Assets 2017: $548,7852017Assets 2018: $547,389Liabilities 2018: $0Net Assets 2018: $547,3892018Assets 2019: $545,612Liabilities 2019: $4,718Net Assets 2019: $540,8942019Assets 2020: $599,737Liabilities 2020: $13,145Net Assets 2020: $586,5922020Assets 2021: $666,947Liabilities 2021: $55,596Net Assets 2021: $611,3512021Assets 2022: $638,425Liabilities 2022: $16,518Net Assets 2022: $621,9072022Assets 2023: $2,340,798Liabilities 2023: $30,833Net Assets 2023: $2,309,9652023Assets 2024: $2,356,952Liabilities 2024: $8,041Net Assets 2024: $2,348,9112024

Highlighted filing

2013

Assets$354,601
Liabilities$0
Net Assets$354,601

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $228,7172010Expenses 2011: $209,1842011Expenses 2012: $199,9402012Revenue 2013: $270,342Expenses 2013: $206,902Net Income 2013: $63,4402013Revenue 2014: $234,285Expenses 2014: $223,069Net Income 2014: $11,2162014Revenue 2015: $293,016Expenses 2015: $232,308Net Income 2015: $60,7082015Revenue 2016: $356,335Expenses 2016: $268,679Net Income 2016: $87,6562016Revenue 2017: $307,112Expenses 2017: $272,507Net Income 2017: $34,6052017Revenue 2018: $298,108Expenses 2018: $296,596Net Income 2018: $1,5122018Revenue 2019: $315,255Expenses 2019: $321,752Net Income 2019: -$6,4972019Revenue 2020: $363,616Expenses 2020: $319,843Net Income 2020: $43,7732020Revenue 2021: $386,340Expenses 2021: $377,791Net Income 2021: $8,5492021Revenue 2022: $443,875Expenses 2022: $430,393Net Income 2022: $13,4822022Revenue 2023: $2,306,204Expenses 2023: $445,007Net Income 2023: $1,861,1972023Revenue 2024: $506,184Expenses 2024: $472,056Net Income 2024: $34,1282024

Highlighted filing

2013

Revenue$270,342
Expenses$206,902
Net Income$63,440
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 8, 2014
Return Version
2013v3.1
Gross Receipts
$302,239
Mission and Program Overview

Mission

We provide free art classes for our clients.

We provide free art classes for our clients. We provide an environment which allows troubled young people & adults with special needs an outlet to create. We encourage a supportive and nonjudgmental atmosphere necessary to nurture creative abilities, enhance self-esteem, and explore alternative ways of coping with emotional and physical conflict.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$288,461$354,601▲ $66,140
Land, Buildings, and Equipment, Net$136,779$134,832▼ $1,947
Cash and Non-Interest-Bearing Accounts$60,043$125,125▲ $65,082
Savings and Temporary Cash Investments$85,276$85,507▲ $231
Investments in Publicly Traded Securities$6,363$9,137▲ $2,774
Total Assets$288,461$354,601▲ $66,140
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$288,461$354,601▲ $66,140
Total Liabilities and Net Assets / Fund Balance$288,461$354,601▲ $66,140

Asset Categories

AssetBook ValueDepreciationBasis
Land$93,603-$93,603
Buildings$37,156$27,726$64,882
Equipment$3,156$31,541$34,697
Leasehold Improvements$685$125$810
Other Land Buildings$232$448$680
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ila Faye MillerBirmingham, ALFT$45,500$45,500

Board Members and Trustees

NameTitle
Ashley SpotswoodBirmingham, AL
Bill FisherBirmingham, AL
Bill StoneBirmingham, AL
Carolyn Bennett VizzinaBirmingham, AL
Cilie CowanBirmingham, AL
Connie SherrodBirmingham, AL
Dan BynumBirmingham, AL
Greg GloverBirmingham, AL
Lee MarksBirmingham, AL
Leila WatsonBirmingham, AL
Paul WareBirmingham, AL
Philip YoungBirmingham, AL
Ben BurfordBirminham, AL
Revenue and Support

Revenue Composition

Contributions and Grants
$220,931
Program Service Revenue
$0
Investment Income
$306
Other Revenue
$49,105
All Other Contributions
$161,381
Change in Net Assets
$63,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$161,738
Other Expenses$45,164
Total Fundraising Expense$12,111
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$41,715$52,144$10,429$104,288
Current Officers, Directors, Trustees, and Key Employees$0$45,500$0$45,500
Occupancy$4,651$11,679$0$16,330
Payroll Taxes$4,780$5,975$1,195$11,950
All Other Expenses$4,002$2,792$83$6,877
Insurance$4,289$1,072$0$5,361
Information Technology$0$4,171$0$4,171
Other Expenses$3,569$0$0$3,569
Depreciation Depletion$228$2,049$0$2,277
Office Expenses$114$456$0$570
Fees for Services Accounting$0$500$0$500
Total Functional Expenses$64,963$129,828$12,111$206,902
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,002
Fundraising Direct Expenses$31,897
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
63-1004336
Phone
2059513317

Signing Officer

Name
Ila Faye Miller
Title
Director
Phone
2059513317
Signed
2014-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ila Faye Miller
Formed
1989
Legal Domicile
Al
Voting Board Members
13
Independent Board Members
13
Employees
6
Volunteers
75

Preparer

Preparer
Denise B Ferrell CPA
Phone
2055311785
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

CPA prepared and reviewed, then director reviewed.

Pt VI, Line 19

Available upon request.

Form 990, Part IX, Line 24F

Art supplies 3838. 3838. 0. 0. Book printing 500. 0. 500. 0. Postage 942. 141. 801. 0. Property taxes 1334. 0. 1334. 0. Printing 151. 23. 45. 83. Taxes and licenses 112. 0. 112. 0.

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IRS990/OtherExpensesGrp/ProgramServicesAmt33569
IRS990/OtherExpensesGrp/TotalAmt0276
IRS990/OtherExpensesGrp/TotalAmt14038
IRS990/OtherExpensesGrp/TotalAmt21195
IRS990/OtherExpensesGrp/TotalAmt33569
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01195
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05975
IRS990/PayrollTaxesGrp/ProgramServicesAmt04780
IRS990/PayrollTaxesGrp/TotalAmt011950
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ILA FAYE MILLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0168403
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0204
IRS990/PYOtherExpensesAmt046098
IRS990/PYOtherRevenueAmt056400
IRS990/PYRevenuesLessExpensesAmt025067
IRS990/PYSalariesCompEmpBnftPaidAmt0153842
IRS990/PYTotalExpensesAmt0199940
IRS990/PYTotalRevenueAmt0225007
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt063440
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0288461
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0354601
IRS990/SavingsAndTempCashInvstGrp/BOYAmt085276
IRS990/SavingsAndTempCashInvstGrp/EOYAmt085507
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0220931
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0168403
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0166146
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0145854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0194686
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0896020
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0306
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0204
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0772
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0177
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0509
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01968
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt081002
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt081163
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt071468
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt052715
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt079156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0365504
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0306
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0204
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0772
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0177
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0509
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01968
IRS990ScheduleA/InvestmentIncomeCYPct00.00160
IRS990ScheduleA/InvestmentIncomePYPct00.00280
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99840
IRS990ScheduleA/PublicSupportPY509Pct00.99720
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01261524
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0301933
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0249566
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0237614
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0198569
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0273842
IRS990ScheduleA/Total509Grp/TotalAmt01261524
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01263492
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt037156
IRS990ScheduleD/BuildingsGrp/DepreciationAmt027726
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt064882
IRS990ScheduleD/EquipmentGrp/BookValueAmt03156
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031541
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034697
IRS990ScheduleD/LandGrp/BookValueAmt093603
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt093603
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0685
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0125
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0810
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0232
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0448
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0680
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0134832
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0Art From the Heart
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0Dec Show and Other Events
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CPA prepared and reviewed, then director reviewed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ART SUPPLIES 3838. 3838. 0. 0. BOOK PRINTING 500. 0. 500. 0. POSTAGE 942. 141. 801. 0. PROPERTY TAXES 1334. 0. 1334. 0. PRINTING 151. 23. 45. 83. TAXES AND LICENSES 112. 0. 112. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0288461
IRS990/TotalAssetsEOYAmt0354601
IRS990/TotalAssetsGrp/BOYAmt0288461
IRS990/TotalAssetsGrp/EOYAmt0354601
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0220931
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012111
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129828
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt064963
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206902
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.01$2.35$0.51$0.47$0.03
2023Summary only. Only limited summary data is available for this year.$2.34$0.03$2.31$2.31$0.45$1.86
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.02$0.62$0.44$0.43$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.06$0.61$0.39$0.38$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.01$0.59$0.36$0.32$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.00$0.54$0.32$0.32$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.30$0.30$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.31$0.27$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.00$0.51$0.36$0.27$0.09
2015Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$0.29$0.23$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.23$0.22$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.27$0.21$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.00$0.29$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.00$0.26$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.00$0.29$0.23