Civic Intelligence

Fifty Over Fifty Inc

EIN 65-0630460 • 501(c)3 • Miami, FL

Profile

The organization is dedicated to supporting and enhancing the visual and performing arts programs offered in miami-dade county by providing member- supported grants to arts providers, capacity-building workshops to grant applicants, and educational and social programs for members to encourage greater involvement, appreciation, and awareness of the arts.

PO Box 331864Miami, FL 33233-1864

www.fundingartsnetwork.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.42x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

91st percentile

0.95x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

17th percentile

-13%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-27%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$563,393

Down $85,649 (-13%) from 2024

Liabilities

Down

$235,200

Down $18,800 (-7.4%) from 2024

Net Assets

Down

$328,193

Down $66,849 (-17%) from 2024

Revenue

Down

$247,943

Down $90,343 (-27%) from 2024

Expenses

Down

$314,792

Down $16,887 (-5.1%) from 2024

Net Income

Down

-$66,849

Down $73,456 (-1112%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $500,050Liabilities 2010: $1,298Net Assets 2010: $498,7522010Assets 2011: $414,221Liabilities 2011: $1,143Net Assets 2011: $413,0782011Assets 2012: $449,915Liabilities 2012: $275Net Assets 2012: $449,6402012Assets 2014: $503,195Liabilities 2014: $87,116Net Assets 2014: $416,0782014Assets 2015: $554,472Liabilities 2015: $136,207Net Assets 2015: $418,2652015Assets 2016: $576,562Liabilities 2016: $174,070Net Assets 2016: $402,4922016Assets 2017: $599,863Liabilities 2017: $139,731Net Assets 2017: $460,1322017Assets 2018: $585,278Liabilities 2018: $10,800Net Assets 2018: $574,4782018Assets 2019: $615,392Liabilities 2019: $28,845Net Assets 2019: $586,5472019Assets 2020: $332,966Liabilities 2020: $1,286Net Assets 2020: $331,6802020Assets 2021: $756,593Liabilities 2021: $231,330Net Assets 2021: $525,2632021Assets 2022: $760,950Liabilities 2022: $407,945Net Assets 2022: $353,0052022Assets 2023: $679,775Liabilities 2023: $301,340Net Assets 2023: $378,4352023Assets 2024: $649,042Liabilities 2024: $254,000Net Assets 2024: $395,0422024Assets 2025: $563,393Liabilities 2025: $235,200Net Assets 2025: $328,1932025

Highlighted filing

2025

Assets$563,393
Liabilities$235,200
Net Assets$328,193

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $192,685Expenses 2010: $220,004Net Income 2010: -$27,3192010Expenses 2011: $294,8282011Revenue 2012: $203,364Expenses 2012: $166,802Net Income 2012: $36,5622012Revenue 2014: $250,505Expenses 2014: $206,779Net Income 2014: $43,7262014Revenue 2015: $232,600Expenses 2015: $231,968Net Income 2015: $6322015Revenue 2016: $262,725Expenses 2016: $224,694Net Income 2016: $38,0312016Revenue 2017: $241,180Expenses 2017: $252,230Net Income 2017: -$11,0502017Revenue 2018: $207,450Expenses 2018: $173,589Net Income 2018: $33,8612018Revenue 2019: $286,403Expenses 2019: $274,334Net Income 2019: $12,0692019Revenue 2020: $318,750Expenses 2020: $573,617Net Income 2020: -$254,8672020Revenue 2021: $447,220Expenses 2021: $253,637Net Income 2021: $193,5832021Revenue 2022: $314,080Expenses 2022: $486,338Net Income 2022: -$172,2582022Revenue 2023: $341,872Expenses 2023: $317,942Net Income 2023: $23,9302023Revenue 2024: $338,286Expenses 2024: $331,679Net Income 2024: $6,6072024Revenue 2025: $247,943Expenses 2025: $314,792Net Income 2025: -$66,8492025

Highlighted filing

2025

Revenue$247,943
Expenses$314,792
Net Income-$66,849

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$2.35$3.28$2.48$3.15$0.67
2024Summary only. Only limited summary data is available for this year.$6.49$2.54$3.95$3.38$3.32$0.07
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.80$3.01$3.78$3.42$3.18$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.61$4.08$3.53$3.14$4.86$1.72
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.57$2.31$5.25$4.47$2.54$1.94
2020Summary only. Only limited summary data is available for this year.$3.33$0.01$3.32$3.19$5.74$2.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.15$0.29$5.87$2.86$2.74$0.12
2018Summary only. Only limited summary data is available for this year.$5.85$0.11$5.74$2.07$1.74$0.34
2017Summary only. Only limited summary data is available for this year.$6.00$1.40$4.60$2.41$2.52$0.11
2016Summary only. Only limited summary data is available for this year.$5.77$1.74$4.02$2.63$2.25$0.38
2015Summary only. Only limited summary data is available for this year.$5.54$1.36$4.18$2.33$2.32$0.01
2014Summary only. Only limited summary data is available for this year.$5.03$0.87$4.16$2.51$2.07$0.44
2012Summary only. Only limited summary data is available for this year.$4.50$0.00$4.50$2.03$1.67$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.01$4.13$2.95
2010Summary only. Only limited summary data is available for this year.$5.00$0.01$4.99$1.93$2.20$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$247,943
Mission and Program Overview

Mission

The organization is dedicated to supporting and enhancing the visual and performing arts programs offered in miami-dade county by providing member- supported grants to arts providers, capacity-building workshops to grant applicants, and educational and social programs for members to encourage greater involvement, appreciation, and awareness of the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$482,321$403,230▼ $79,091
Cash and Non-Interest-Bearing Accounts$166,721$153,987▼ $12,734
Total Assets$649,042$563,393▼ $85,649
Other Assets Total-$6,176-
Liabilities
Grants Payable$254,000$234,000▼ $20,000
Other Liabilities-$1,200-
Total Liabilities$254,000$235,200▼ $18,800
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-4,633$214,287▲ $218,920
Net Assets With Donor Restrictions$399,675$113,906▼ $285,769
Total Net Assets Fund Balance$395,042$328,193▼ $66,849
Total Liabilities and Net Assets / Fund Balance$649,042$563,393▼ $85,649
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jacquelyn KaminPresident
Amy PollackDirector
Bobbi OssipDirector
Cherrie NanningaDirector
David RichardsonDirector
Debra PolishookDirector
Helaine OhayonDirector
Linda GassenheimerDirector
Lisa Jamron BlockDirector
Robin RegensburgCo-VP Commun
Terri MasonCo-VP Devel
Jane GullongCo-VP Develo
Letitia RichardsonCo-VP Grants
Terry KaplanCo-VP Grants
Audrey WeinerCo-VP Member
Sara AdlerCo-VP Member
Alan MasonCo-VP Progra
Meredith PorteCo-VP Progra
Harriet GershmanParlamentari
Paula FinklePast Preside
Rachel BlechmanPast Preside
Paulette MintzSecretary
Sydney CarpelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$227,029
Program Service Revenue
$0
Investment Income
$20,914
Other Revenue
$0
All Other Contributions
$108,129
Change in Net Assets
$-66,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$230,000
Other Expenses$84,792
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$230,000--$230,000
Fees for Services Other$29,450$1,550-$31,000
Fees for Services Accounting$7,463$393-$7,856
Office Expenses$2,511$127-$2,638
All Other Expenses$1,498$1,094-$2,592
Occupancy$1,142--$1,142
Insurance-$1,063-$1,063
Other Expenses$3,788$1,020-$1,020
Total Functional Expenses$308,700$6,092$0$314,792
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gable StageCoral Gables, FL-Program Support$15,000
Miami City BalletMiami Beach, FL-Program Support$15,000
New World SymphonyMami Beach, FL-Program Support$15,000
Adrienne Arsht Center Trust IncMiami, FL-Program Support$10,000
Arts Ballet Theatre of FloridaNorth Miami, FL-Program Support$10,000
Center for the AdvacementMiami, FL-Program Support$10,000
Dimensions Dance Theater of MiamiMiami, FL-Program Support$10,000
Florida Grand OperaMiami, FL-Program Support$10,000
Frost Art MuseumMiami, FL-Program Support$10,000
Herbert and Nicole Wertheim SchoolMiami, FL-Program Support$10,000
Hued SongsMiami, FL-Program Support$10,000
Locust ProjectsMiami, FL-Program Support$10,000
Lowe Art MuseumMiami, FL-Program Support$10,000
M EnsembleMiami, FL-Program Support$10,000
Miami Dade College FoundationMiami, FL-Program Support$10,000
Miami New Drama IncMiami Beach, FL-Program Support$10,000
Miami Short Film Festival IncMiami, FL-Program Support$10,000
Nu Deco Ensemble IncMiami, FL-Program Support$10,000
Peter London Global Dance Company INorth Miami, FL-Program Support$10,000
Seraphic Fire IncMiami, FL-Program Support$10,000
Zoetic Stage IncMiami, FL-Program Support$10,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$1,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 6

The organizaion is organized by members in good standing that elect a board of directors. A member is in good standing when the member has paid her/his current annual membership contribution. A corporate member may appoint a representative to exercise full individual membership rights.

Form 990, Page 6, Part VI, Line 7A

Any person who has an interest in supporting the arts in miami-dade county, who shall financially support the activities and purposes of the organization, and who shall uphold the rules and bylaws of the organization is qualified for membership. Election for a two-year term of office shall be conducted at the annual membership meeting. Members may submit written recommendations for board officers and directors to the nominating committee. The nominating committee shall present a slate of officers and directors to the members at least 30 days prior to the annual meeting. A majority vote of members in good standing who are present at the annual meeting shall be required for election.

Form 990, Page 6, Part VI, Line 10B

The organization complies with the requirements to provide public access to its governing documents. Documents including form 990 are available upon request.

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by the president and treasurer initially and then provided to the board of directors for final review prior to filings with the internal revenue service.

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

No board member or officer shall participate in any decision by the executive committee or the board regarding a conflict of interest transaction. A "conflict of interest transaction" means a transaction between the organization and another party in which a director or officer of the organization has a direct or indirect financial interest. The term includes, but is not limited to, the sale, lease, or exchange of property to or from the organization; the lending of moneys to or borrowing of moneys from the organization; and the payment of compensation for services provided to or from the organization.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Fifty Over Fifty Inc
EIN
65-0630460
Phone
3056657386
Address
PO BOX 331864, MIAMI, FL 33233-1864
Doing Business As
Funding Arts Network

Signing Officer

Name
Jacquelyn Kamin
Title
President
Phone
3058548461
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacquelyn Kamin
Formed
1996
Legal Domicile
Fl
Voting Board Members
23
Independent Board Members
23
Employees
0

Preparer

Firm
Sheer & Company
Address
3350 SW 27 AVE STE 1602, MIAMI, FL 33133
Preparer
Emery B Sheer CPA
Phone
3054981022
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization is dedicated to supporting and enhancing the visual and performing arts programs offered in miami-dade county by providing member- supported grants to arts providers, capacity-building workshops to grant applicants, and educational and social programs for members to encourage greater involvement, appreciation, and awareness of the arts.

Form 990, Part XI, Line 9

24/25 grant transferred 0

Raw XML AppendixShowing 400 of 619 raw XML fields

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

Path#Value
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IRS990/ActivityOrMissionDesc0THE ORGANIZATION IS DEDICATED TO SUPPORTING AND ENHANCING THE VISUAL AND PERFORMING ARTS PROGRAMS OFFERED IN MIAMI-DADE COUNTY BY PROVIDING MEMBER- SUPPORTED GRANTS TO ARTS PROVIDERS, CAPACITY-BUILDING WORKSHOPS TO GRANT APPLICANTS, AND EDUCATIONAL AND SOCIAL PROGRAMS FOR MEMBERS TO ENCOURAGE GREATER INVOLVEMENT, APPRECIATION, AND AWARENESS OF THE ARTS.
IRS990/AllOtherContributionsAmt0108129
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01094
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01498
IRS990/AllOtherExpensesGrp/TotalAmt02592
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
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IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0166721
IRS990/CashNonInterestBearingGrp/EOYAmt0153987
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0227029
IRS990/CYGrantsAndSimilarPaidAmt0230000
IRS990/CYInvestmentIncomeAmt020914
IRS990/CYOtherExpensesAmt084792
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-66849
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0314792
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0247943
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE PROGRAM SERVICE ACCOMPLISHMENT OF THE ORGANIZATION PROVIDED MONETARY GRANTS TO 22 VISUAL AND PERFORMING ARTS ORGANIZATIONS IN MIAMI-DADE COUNTY RANGING FROM 10,000 TO 15,000 EACH. THE GRANTS PROVIDED TO THOSE ORGANIZATIONS MET THE GRANT APPLICATION GUIDELINES ADOPTED BY THE ORGANIZATIONS BOARD OF DIRECTORS AND WERE SELECTED BY A MAJORITY VOTE OF THE MEMBERSHIP. ALL ARTS ORGANIZATIONS RECIPIENTS WERE EXEMPT FROM FEDERAL INCOME TAX AS DESCRIBED IN SECTION 501(C)3 OF THE INTERNAL REVENUE CODE OF 1986. THE ORGANIZATION IS EXTREMELY PROUD TO PLAY A SIGNIFICANT ROLE IN THE CONTINUING DEVELOPMENT OF QUALITY ARTS IN MIAMI-DADE COUNTY FLORIDA.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0FUNDING ARTS NETWORK
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0399675
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0113906
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0308700
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0393
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07463
IRS990/FeesForServicesAccountingGrp/TotalAmt07856
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01550
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt029450
IRS990/FeesForServicesOtherGrp/TotalAmt031000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm21LETITIA RICHARDSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/MissionDesc0THE ORGANIZATION IS DEDICATED TO SUPPORTING AND ENHANCING THE VISUAL AND PERFORMING ARTS PROGRAMS OFFERED IN MIAMI-DADE COUNTY BY PROVIDING MEMBER- SUPPORTED GRANTS TO ARTS PROVIDERS, CAPACITY-BUILDING WORKSHOPS TO GRANT APPLICANTS, AND EDUCATIONAL AND SOCIAL PROGRAMS FOR MEMBERS TO ENCOURAGE GREATER INVOLVEMENT, APPRECIATION, AND AWARENESS OF THE ARTS.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt11PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt12PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt13PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt14PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt15PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt16PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt17PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt18PROGRAM SUPPORT

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