Civic Intelligence

Arts for Learning Miami Inc.

990 • Fiscal year 2020 • EIN 65-1141598

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 05, 2021

404 NW 26th StreetMiami, FL 33127

(305) 576-1212

Siviq Scores

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

Liabilities / Assets

38th percentile

0.04x

Higher debt load relative to assets than 38% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

33rd percentile

0.05x

Higher debt load relative to revenue than 33% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

64th percentile

$88,617

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

74th percentile

23%

Faster asset growth than 74% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

76th percentile

21%

Faster revenue growth than 76% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,335,420

Up $440,232 (+23%) from 2019

Net Assets

Up

$2,235,514

Up $481,326 (+27%) from 2019

Liabilities

Down

$99,906

Down $41,094 (-29%) from 2019

Revenue

Up

$2,101,303

Up $364,220 (+21%) from 2019

Expenses

Up

$1,619,977

Up $563 (+0.0%) from 2019

Net Income

Up

$481,326

Up $363,657 (+309%) from 2019

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 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

2020

Assets$2,335,420
Liabilities$99,906
Net Assets$2,235,514

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$2,101,303
Expenses$1,619,977
Net Income$481,326
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 5, 2021
Return Version
2019v5.0
Gross Receipts
$2,101,303
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.

In 2019-2020, a4l responded to our community's needs by continuing our services virtually for children and youth, ensuring that during difficult times joy and meaningful personal and learning connections were still made.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,115,990$1,378,155▲ $262,165
Cash and Non-Interest-Bearing Accounts$225,704$594,196▲ $368,492
Savings and Temporary Cash Investments$503,276$303,621▼ $199,655
Land, Buildings, and Equipment, Net$29,021$36,571▲ $7,550
Prepaid Expenses and Deferred Charges$11,616$14,563▲ $2,947
Accounts Receivable$1,414$143▼ $1,271
Total Assets$1,895,188$2,335,420▲ $440,232
Other Assets Total$8,167$8,171▲ $4
Liabilities
Accounts Payable and Accrued Expenses$141,000$96,906▼ $44,094
Deferred Revenue-$3,000-
Total Liabilities$141,000$99,906▼ $41,094
Net Assets / Fund Balance
Net Assets With Donor Restrictions$836,500$1,244,064▲ $407,564
Net Assets Without Donor Restrictions$917,688$991,450▲ $73,762
Total Net Assets Fund Balance$1,754,188$2,235,514▲ $481,326
Total Liabilities and Net Assets / Fund Balance$1,895,188$2,335,420▲ $440,232

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,571$115,792$152,363
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DiFT$81,935$6,682$88,617

Board Members and Trustees

NameTitle
N Abraham Issa CfpPresident
-Board Member
Daniel LewisBoard Member
Janine MillsBoard Member
Kristen Corpion EsqBoard Member
Sammy FigueroaBoard Member
Sheila WombleBoard Member
Christian Chris HarrisonSecretary
Diane De Vries AshleyTreasurer
Brooke ElliotVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,643,616
Program Service Revenue
$455,772
Investment Income
$345
Other Revenue
$1,570
All Other Contributions
$866,483
Change in Net Assets
$481,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,101,303
Revenue Not Reported on Form 990
$97,140
Total Revenue per Audited Statements
$2,198,443
Total Revenue per Form 990
$2,101,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$877,002
Other Expenses$742,975
Total Fundraising Expense$126,135
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$453,217$196,719$12,632$662,568
Fees for Services Other$424,674$15,160$16,000$455,834
Occupancy$82,006$39,020$13,309$134,335
Current Officers, Directors, Trustees, and Key Employees-$22,500$67,500$90,000
Payroll Taxes$34,561$15,225$5,970$55,756
Other Employee Benefits$30,283$20,957$2,865$54,105
Depreciation Depletion$10,824$7,147$2,450$20,421
Pension Plan Contributions$6,460$5,713$2,400$14,573
All Other Expenses$10,602$1,661$97$12,360
Fees for Services Accounting-$10,750-$10,750
Other Expenses$4,134$2,105$840$7,079
Travel$5,092$1,982-$7,074
Insurance-$5,816-$5,816
Conferences and Meetings-$975-$975
Total Functional Expenses$1,113,277$380,565$126,135$1,619,977

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,717,117
Expenses per Audited Statements$1,619,977
Total Expenses per Form 990$1,619,977
Expenses Not Reported on Form 990$97,140
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
404 NW 26TH STREET, MIAMI, FL 33127

Signing Officer

Name
Sheila Womble
Title
Executive Director
Phone
3055761212
Signed
2021-02-05
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
159
Volunteers
43

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

Instructors/artists 406,582 1,400 0 professional fees 0 13,445 16,000 program specialists & tutors 17,392 315 0 training facilitators 700 0 0 total 424,674 15,160 16,000

Raw XML AppendixShowing 400 of 484 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.

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IRS990/Desc0ARTS FOR LEARNING/MIAMI, INC. (THE "ORGANIZATION") 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. THE ORGANIZATION 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. THE ORGANIZATION REACHES MORE THAN 7,000 CHILDREN AND YOUTH EACH YEAR.
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0603244
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02587171
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01458
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.79800
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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 406,582 1,400 0 PROFESSIONAL FEES 0 13,445 16,000 PROGRAM SPECIALISTS & TUTORS 17,392 315 0 TRAINING FACILITATORS 700 0 0 TOTAL 424,674 15,160 16,000
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

Document Assets

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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