Civic Intelligence

Arts for Learningmiami Inc

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.

101 Grand AvenueMiami, FL 33133

www.a4lmiami.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

57th percentile

0.12x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

27th percentile

-6.2%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

33rd percentile

-1.6%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

1.9%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

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

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $854,739Liabilities 2011: $102,345Net Assets 2011: $752,3942011Assets 2012: $856,151Liabilities 2012: $54,570Net Assets 2012: $801,5812012Assets 2013: $1,036,894Liabilities 2013: $53,375Net Assets 2013: $983,5192013Assets 2014: $1,132,249Liabilities 2014: $75,814Net Assets 2014: $1,056,4352014Assets 2015: $1,279,664Liabilities 2015: $123,086Net Assets 2015: $1,156,5782015Assets 2016: $1,296,400Liabilities 2016: $149,304Net Assets 2016: $1,147,0962016Assets 2017: $1,368,235Liabilities 2017: $121,679Net Assets 2017: $1,246,5562017Assets 2018: $1,781,169Liabilities 2018: $144,650Net Assets 2018: $1,636,5192018Assets 2019: $1,895,188Liabilities 2019: $141,000Net Assets 2019: $1,754,1882019Assets 2020: $2,335,420Liabilities 2020: $99,906Net Assets 2020: $2,235,5142020Assets 2021: $2,675,823Liabilities 2021: $164,688Net Assets 2021: $2,511,1352021Assets 2022: $2,931,671Liabilities 2022: $167,976Net Assets 2022: $2,763,6952022Assets 2023: $2,886,010Liabilities 2023: $251,704Net Assets 2023: $2,634,3062023Assets 2024: $2,746,221Liabilities 2024: $181,181Net Assets 2024: $2,565,0402024

Highlighted filing

2024

Assets$2,746,221
Liabilities$181,181
Net Assets$2,565,040

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,411,646Expenses 2011: $1,565,684Net Income 2011: -$154,0382011Revenue 2012: $1,141,460Expenses 2012: $1,092,273Net Income 2012: $49,1872012Revenue 2013: $1,176,841Expenses 2013: $994,903Net Income 2013: $181,9382013Revenue 2014: $1,266,732Expenses 2014: $1,193,816Net Income 2014: $72,9162014Revenue 2015: $1,405,365Expenses 2015: $1,305,222Net Income 2015: $100,1432015Revenue 2016: $1,645,871Expenses 2016: $1,655,353Net Income 2016: -$9,4822016Revenue 2017: $1,649,127Expenses 2017: $1,549,667Net Income 2017: $99,4602017Revenue 2018: $2,033,412Expenses 2018: $1,643,449Net Income 2018: $389,9632018Revenue 2019: $1,737,083Expenses 2019: $1,619,414Net Income 2019: $117,6692019Revenue 2020: $2,101,303Expenses 2020: $1,619,977Net Income 2020: $481,3262020Revenue 2021: $1,885,139Expenses 2021: $1,609,518Net Income 2021: $275,6212021Revenue 2022: $2,047,654Expenses 2022: $1,795,094Net Income 2022: $252,5602022Revenue 2023: $2,086,352Expenses 2023: $2,215,741Net Income 2023: -$129,3892023Revenue 2024: $2,467,440Expenses 2024: $2,538,158Net Income 2024: -$70,7182024

Highlighted filing

2024

Revenue$2,467,440
Expenses$2,538,158
Net Income-$70,718

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.75$0.18$2.57$2.47$2.54$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.89$0.25$2.63$2.09$2.22$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.93$0.17$2.76$2.05$1.80$0.25
2021Detailed filing. Detailed filing data is available for this year.$2.68$0.16$2.51$1.89$1.61$0.28
2020Detailed filing. Detailed filing data is available for this year.$2.34$0.10$2.24$2.10$1.62$0.48
2019Detailed filing. Detailed filing data is available for this year.$1.90$0.14$1.75$1.74$1.62$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.78$0.14$1.64$2.03$1.64$0.39
2017Summary only. Only limited summary data is available for this year.$1.37$0.12$1.25$1.65$1.55$0.10
2016Summary only. Only limited summary data is available for this year.$1.30$0.15$1.15$1.65$1.66$0.01
2015Summary only. Only limited summary data is available for this year.$1.28$0.12$1.16$1.41$1.31$0.10
2014Summary only. Only limited summary data is available for this year.$1.13$0.08$1.06$1.27$1.19$0.07
2013Summary only. Only limited summary data is available for this year.$1.04$0.05$0.98$1.18$0.99$0.18
2012Summary only. Only limited summary data is available for this year.$0.86$0.05$0.80$1.14$1.09$0.05
2011Summary only. Only limited summary data is available for this year.$0.85$0.10$0.75$1.41$1.57$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 24, 2025
Return Version
2023v6.0
Gross Receipts
$2,467,440
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$10,387$124,099$134,486
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DiFT$133,878$5,353$139,231

Board Members and Trustees

NameTitle
Germane BarnesPresident
-Board Member
Brooke ElliotBoard Member
Daniel LewisBoard Member
Martin JaundooBoard Member
Michael JuengerBoard Member
N Abraham Issa CfpBoard Member
Sheila WombleBoard Member
Martin BejeranoSecretary
Candace BinnsTreasurer
Christian Chris HarrisonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,652,420
Program Service Revenue
$793,359
Investment Income
$19,305
Other Revenue
$2,356
All Other Contributions
$733,428
Change in Net Assets
$-70,718

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,467,440
Revenue Not Reported on Form 990
$444,708
Total Revenue per Audited Statements
$2,912,148
Total Revenue per Form 990
$2,467,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Audit committee
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

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

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.

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

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.

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

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.

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

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.

Form 990, Page 6, Part VI, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Arts for Learningmiami Inc
EIN
65-1141598
Phone
3055761212
Address
101 GRAND AVENUE, MIAMI, FL 33133

Signing Officer

Name
Sheila Womble
Title
Executive Director
Phone
3055761212
Signed
2025-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheila Womble
Formed
2001
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
11
Employees
143
Volunteers
20

Preparer

Firm
Robbins & Moroney Pa
Address
222 SE 10TH ST, FORT LAUDERDALE, FL 33316
Preparer
Michael J Robbins
Phone
9544673100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

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

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARTS 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/ExplanationTxt1IN 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/ExplanationTxt2THE 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/ExplanationTxt3THE 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/ExplanationTxt4AS 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/ExplanationTxt5INSTRUCTORS/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/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A

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