Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
EIN 65-1141598 • 501(c)3 • Miami, FL
Profile
Arts for learning/miami, inc. Is an arts-in-education nonprofit organization dedicated to advancing teaching and learning through the arts.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Down$2,746,221
Down $139,789 (-4.8%) from 2023
Liabilities
Down$181,181
Down $70,523 (-28%) from 2023
Net Assets
Down$2,565,040
Down $69,266 (-2.6%) from 2023
Revenue
Up$2,467,440
Up $381,088 (+18%) from 2023
Expenses
Up$2,538,158
Up $322,417 (+15%) from 2023
Net Income
Up-$70,718
Up $58,671 (+45%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Arts for learning/miami, inc. Is an arts-in-education nonprofit organization dedicated to advancing teaching and learning through the arts and community cultural resources.
Arts for learning/miami, inc. Is an arts-in-education nonprofit organization dedicated to advancing teaching and learning through the arts.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Pledges and Grants Receivable | $1,377,009 | $1,658,258 | ▲ $281,249 |
| Savings and Temporary Cash Investments | $809,007 | $678,305 | ▼ $130,702 |
| Investments in Publicly Traded Securities | - | $251,460 | - |
| Cash and Non-Interest-Bearing Accounts | $673,496 | $134,375 | ▼ $539,121 |
| Prepaid Expenses and Deferred Charges | $6,712 | $11,507 | ▲ $4,795 |
| Land, Buildings, and Equipment, Net | $19,593 | $10,387 | ▼ $9,206 |
| Accounts Receivable | $193 | $1,929 | ▲ $1,736 |
| Total Assets | $2,886,010 | $2,746,221 | ▼ $139,789 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $248,704 | $181,181 | ▼ $67,523 |
| Deferred Revenue | $3,000 | - | - |
| Total Liabilities | $251,704 | $181,181 | ▼ $70,523 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,316,931 | $1,430,150 | ▲ $113,219 |
| Net Assets With Donor Restrictions | $1,317,375 | $1,134,890 | ▼ $182,485 |
| Total Net Assets Fund Balance | $2,634,306 | $2,565,040 | ▼ $69,266 |
| Total Liabilities and Net Assets / Fund Balance | $2,886,010 | $2,746,221 | ▼ $139,789 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $10,387 | $124,099 | $134,486 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| - | Executive Di | FT | $133,878 | $5,353 | $139,231 |
| Name | Title |
|---|---|
| Germane Barnes | President |
| - | Board Member |
| Brooke Elliot | Board Member |
| Daniel Lewis | Board Member |
| Martin Jaundoo | Board Member |
| Michael Juenger | Board Member |
| N Abraham Issa Cfp | Board Member |
| Sheila Womble | Board Member |
| Martin Bejerano | Secretary |
| Candace Binns | Treasurer |
| Christian Chris Harrison | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,448,434 |
| Other Expenses | $1,089,724 |
| Total Fundraising Expense | $142,345 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $773,739 | $289,507 | $5,958 | $1,069,204 |
| Fees for Services Other | $634,904 | $89,161 | - | $724,065 |
| Current Officers, Directors, Trustees, and Key Employees | - | $37,588 | $112,765 | $150,353 |
| Other Employee Benefits | $69,788 | $43,248 | $4,390 | $117,426 |
| Occupancy | $93,521 | $7,909 | $1,977 | $103,407 |
| Payroll Taxes | $57,291 | $24,439 | $8,942 | $90,672 |
| All Other Expenses | $12,219 | $16,236 | $1,444 | $29,899 |
| Pension Plan Contributions | $8,597 | $8,774 | $3,408 | $20,779 |
| Other Expenses | $15,220 | $4,062 | $1,016 | $15,220 |
| Insurance | - | $14,039 | - | $14,039 |
| Depreciation Depletion | $7,713 | $4,711 | $1,262 | $13,686 |
| Travel | $9,828 | $3,387 | $43 | $13,258 |
| Fees for Services Accounting | - | $12,000 | - | $12,000 |
| Conferences and Meetings | - | $1,568 | $231 | $1,799 |
| Total Functional Expenses | $1,793,051 | $602,762 | $142,345 | $2,538,158 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,981,414 |
| Expenses per Audited Statements | $2,538,158 |
| Total Expenses per Form 990 | $2,538,158 |
| Expenses Not Reported on Form 990 | $443,256 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Arts for learning's staff submits the completed 990 to the finance committee for review. The committee members individually review the 990 for accuracy and may ask staff questions and request clarification on any item. If there are any changes or corrections, the individual committee member submits them to the staff for inclusion. Once the committee fully reviews the 990, the staff sends it to the full board for final review before submitting to the irs.”
“In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and/or members of committees with board delegated powers considering the proposed transaction or arrangement. Officers, directors and key employees sign an agreement to report promptly any situation that might involve or appear to involve a potential conflict of interest. Each year, the executive director, upon entering into new agreements, provides officers, directors and key employees the opportunity to disclose conflict of interest. In addition, the executive director periodically checks in with the officers and directors to confirm that their status has not changed. Furthermore, these periodic reviews at a minimum include: a) whether compensation is reasonable and based on competent survey information. B) whether partnership or joint venture conform to written policies, are properly recorded, reflect reasonable payments for goods and services, further the corporation's charitable purposes and do not result in inurement or impermissible private benefit.”
“The executive director and board of directors conduct extensive research through on-demand human resource software that compares salary, benefits, responsibilities and market demand. In addition, compensation for positions at like institutions is also researched. Final compensation is based on research findings. The executive director reviews, sets and approves the compensation for all employees. The board of directors reviews, sets and approves the compensation for the executive director.”
“The executive director and board of directors conduct extensive research through on-demand human resource software that compares salary, benefits, responsibilities and market demand. In addition, compensation for positions at like institutions is also researched. Final compensation is based on research findings. The executive director reviews, sets and approves the compensation for all employees. The board of directors reviews, sets and approves the compensation for the executive director.”
“As arts for learning receives public funding, arts for learning's organizational, business and financial records are considered public record. Public records include any information arts for learning holds on behalf of any governmental agency. Records exempt from this classification include agency personnel information, such as social security numbers and medical information. Arts for learning shall permit public records to be inspected and copied by any person desiring to do so at any reasonable time, under reasonable conditions and under the supervision of an arts for learning employee.”
“Instructors/artists 558,544 50 0 professional fees 2,600 84,364 0 program specialists & tutors 20,743 0 0 training facilitators 30,752 1,706 0 orientation & planning fees 22,265 0 0 temporary labor 0 3,041 0 total 634,904 89,161 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 248704 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 181181 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 193 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1929 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ARTS FOR LEARNING/MIAMI, INC. IS AN ARTS-IN-EDUCATION NONPROFIT ORGANIZATION DEDICATED TO ADVANCING TEACHING AND LEARNING THROUGH THE ARTS. |
| IRS990/AllOtherContributionsAmt | 0 | 733428 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 1444 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16236 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 12219 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 29899 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SIDRA MATTSON URBOM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3055761212 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 101 GRAND AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MIAMI |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33133 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 673496 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 134375 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 112765 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 37588 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 150353 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 231 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1568 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1799 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1652420 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 19305 |
| IRS990/CYOtherExpensesAmt | 0 | 1089724 |
| IRS990/CYOtherRevenueAmt | 0 | 2356 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 793359 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -70718 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1448434 |
| IRS990/CYTotalExpensesAmt | 0 | 2538158 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 142345 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2467440 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 3000 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 1262 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4711 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 7713 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13686 |
| IRS990/Desc | 0 | ARTS FOR LEARNING/MIAMI, INC. IS AN ARTS-IN-EDUCATION NON-PROFIT ORGANIZATION DEDICATED TO ADVANCING TEACHING AND LEARNING THROUGH THE ARTS. ARTS FOR LEARNING'S VISION IS THAT ALL YOUNG PEOPLE ARE EMPOWERED BY THE ARTS TO THRIVE IN THE WORLD WITH KNOWLEDGE, CREATIVITY AND PASSION. ARTS FOR LEARNING PROVIDES QUALITY VISUAL AND PERFORMING ARTS PROGRAMS TO CHILDREN AND YOUTH TO SUPPORT THE DEVELOPMENT OF NOT ONLY TRADITIONAL SKILLS IN THE ARTS BUT ALSO CRITICAL AND CREATIVE THINKING, COMMUNICATION, AND PROBLEM SOLVING SKILLS. SERVICES INCLUDE PRESCHOOL, SCHOOL, AND OUT-OF-SCHOOL PROGRAMS, AS WELL AS STUDENT STUDIO PROGRAMS, AND PAID INTERNSHIPS IN THE ARTS FOR HIGH SCHOOL STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1317375 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1134890 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 143 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1793051 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12000 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 89161 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 634904 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 724065 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | BRENDAN GLYNN |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 1 | ANTHONY S HEARN PA |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 5353 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GERMANE BARNES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRISTIAN CHRIS HARRISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARTIN BEJERANO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CANDACE BINNS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BROOKE ELLIOT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | N ABRAHAM ISSA CFP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARTIN JAUNDOO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHAEL JUENGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DANIEL LEWIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SHEILA WOMBLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 133878 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 918992 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2467440 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 14039 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14039 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 19305 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 19305 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 251460 |
| IRS990/IRPDocumentCnt | 0 | 79 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 124099 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 19593 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 10387 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 134486 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | ARTS FOR LEARNING/MIAMI, INC. IS AN ARTS-IN-EDUCATION NONPROFIT ORGANIZATION DEDICATED TO ADVANCING TEACHING AND LEARNING THROUGH THE ARTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2634306 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2565040 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1452 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1316931 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1430150 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1977 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 7909 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 93521 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 103407 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 4390 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 43248 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 69788 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 117426 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES, MEMBERSHIP AND FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT RENTAL & MAINT. |
| IRS990/OtherExpensesGrp/Desc | 3 | PERFORMANCE & FIELD TRIPS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 908 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 1 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 1016 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6826 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 39307 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 4062 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 97590 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1165 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11476 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 15220 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 105324 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 40473 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16554 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15220 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2356 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2356 |
| IRS990/OtherRevenueTotalAmt | 0 | 2356 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 5958 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 289507 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 773739 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1069204 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 8942 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 24439 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 57291 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 90672 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 3408 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 8774 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 8597 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 20779 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 1377009 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1658258 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6712 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 11507 |
| IRS990/PrincipalOfficerNm | 0 | SHEILA WOMBLE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRACT REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 793359 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 793359 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1422019 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 4435 |
| IRS990/PYOtherExpensesAmt | 0 | 1046616 |
| IRS990/PYOtherRevenueAmt | 0 | 1460 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 658438 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -129389 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1169125 |
| IRS990/PYTotalExpensesAmt | 0 | 2215741 |
| IRS990/PYTotalRevenueAmt | 0 | 2086352 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -70718 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 793359 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 809007 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 678305 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1652420 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1422019 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1444385 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1434795 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1643616 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 7597235 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 19305 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4435 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 818 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 133 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 345 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 25036 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 795715 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 659898 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 602451 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 450211 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 457342 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2965617 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 19305 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 4435 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 818 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 133 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 345 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 25036 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.82820 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.82640 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 8769388 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 283326 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 769272 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 278523 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 34856 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 427487 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 1793464 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 283326 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 769272 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 278523 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 34856 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 427487 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 1793464 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2448135 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2081917 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2046836 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1885006 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2100958 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 10562852 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2467440 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2086352 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2047654 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1885139 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2101303 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 10587888 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 443256 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 443256 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10387 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 124099 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 134486 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 443256 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2538158 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1452 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 444708 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2467440 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 10387 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2538158 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2467440 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2912148 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2981414 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ARTS FOR LEARNING'S STAFF SUBMITS THE COMPLETED 990 TO THE FINANCE COMMITTEE FOR REVIEW. THE COMMITTEE MEMBERS INDIVIDUALLY REVIEW THE 990 FOR ACCURACY AND MAY ASK STAFF QUESTIONS AND REQUEST CLARIFICATION ON ANY ITEM. IF THERE ARE ANY CHANGES OR CORRECTIONS, THE INDIVIDUAL COMMITTEE MEMBER SUBMITS THEM TO THE STAFF FOR INCLUSION. ONCE THE COMMITTEE FULLY REVIEWS THE 990, THE STAFF SENDS IT TO THE FULL BOARD FOR FINAL REVIEW BEFORE SUBMITTING TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND/OR MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. OFFICERS, DIRECTORS AND KEY EMPLOYEES SIGN AN AGREEMENT TO REPORT PROMPTLY ANY SITUATION THAT MIGHT INVOLVE OR APPEAR TO INVOLVE A POTENTIAL CONFLICT OF INTEREST. EACH YEAR, THE EXECUTIVE DIRECTOR, UPON ENTERING INTO NEW AGREEMENTS, PROVIDES OFFICERS, DIRECTORS AND KEY EMPLOYEES THE OPPORTUNITY TO DISCLOSE CONFLICT OF INTEREST. IN ADDITION, THE EXECUTIVE DIRECTOR PERIODICALLY CHECKS IN WITH THE OFFICERS AND DIRECTORS TO CONFIRM THAT THEIR STATUS HAS NOT CHANGED. FURTHERMORE, THESE PERIODIC REVIEWS AT A MINIMUM INCLUDE: A) WHETHER COMPENSATION IS REASONABLE AND BASED ON COMPETENT SURVEY INFORMATION. B) WHETHER PARTNERSHIP OR JOINT VENTURE CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE PAYMENTS FOR GOODS AND SERVICES, FURTHER THE CORPORATION'S CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS CONDUCT EXTENSIVE RESEARCH THROUGH ON-DEMAND HUMAN RESOURCE SOFTWARE THAT COMPARES SALARY, BENEFITS, RESPONSIBILITIES AND MARKET DEMAND. IN ADDITION, COMPENSATION FOR POSITIONS AT LIKE INSTITUTIONS IS ALSO RESEARCHED. FINAL COMPENSATION IS BASED ON RESEARCH FINDINGS. THE EXECUTIVE DIRECTOR REVIEWS, SETS AND APPROVES THE COMPENSATION FOR ALL EMPLOYEES. THE BOARD OF DIRECTORS REVIEWS, SETS AND APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS CONDUCT EXTENSIVE RESEARCH THROUGH ON-DEMAND HUMAN RESOURCE SOFTWARE THAT COMPARES SALARY, BENEFITS, RESPONSIBILITIES AND MARKET DEMAND. IN ADDITION, COMPENSATION FOR POSITIONS AT LIKE INSTITUTIONS IS ALSO RESEARCHED. FINAL COMPENSATION IS BASED ON RESEARCH FINDINGS. THE EXECUTIVE DIRECTOR REVIEWS, SETS AND APPROVES THE COMPENSATION FOR ALL EMPLOYEES. THE BOARD OF DIRECTORS REVIEWS, SETS AND APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AS ARTS FOR LEARNING RECEIVES PUBLIC FUNDING, ARTS FOR LEARNING'S ORGANIZATIONAL, BUSINESS AND FINANCIAL RECORDS ARE CONSIDERED PUBLIC RECORD. PUBLIC RECORDS INCLUDE ANY INFORMATION ARTS FOR LEARNING HOLDS ON BEHALF OF ANY GOVERNMENTAL AGENCY. RECORDS EXEMPT FROM THIS CLASSIFICATION INCLUDE AGENCY PERSONNEL INFORMATION, SUCH AS SOCIAL SECURITY NUMBERS AND MEDICAL INFORMATION. ARTS FOR LEARNING SHALL PERMIT PUBLIC RECORDS TO BE INSPECTED AND COPIED BY ANY PERSON DESIRING TO DO SO AT ANY REASONABLE TIME, UNDER REASONABLE CONDITIONS AND UNDER THE SUPERVISION OF AN ARTS FOR LEARNING EMPLOYEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | INSTRUCTORS/ARTISTS 558,544 50 0 PROFESSIONAL FEES 2,600 84,364 0 PROGRAM SPECIALISTS & TUTORS 20,743 0 0 TRAINING FACILITATORS 30,752 1,706 0 ORIENTATION & PLANNING FEES 22,265 0 0 TEMPORARY LABOR 0 3,041 0 TOTAL 634,904 89,161 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
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