Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
990 • Fiscal year 2023 • EIN 65-1141598
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 5.3% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Assets
Down$2,886,010
Down $45,661 (-1.6%) from 2022
Net Assets
Down$2,634,306
Down $129,389 (-4.7%) from 2022
Liabilities
Up$251,704
Up $83,728 (+50%) from 2022
Revenue
Up$2,086,352
Up $38,698 (+1.9%) from 2022
Expenses
Up$2,215,741
Up $420,647 (+23%) from 2022
Net Income
Down-$129,389
Down $381,949 (-151%) from 2022
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 | $1,775,513 | $1,377,009 | ▼ $398,504 |
| Savings and Temporary Cash Investments | $804,572 | $809,007 | ▲ $4,435 |
| Cash and Non-Interest-Bearing Accounts | $306,933 | $673,496 | ▲ $366,563 |
| Land, Buildings, and Equipment, Net | $31,356 | $19,593 | ▼ $11,763 |
| Prepaid Expenses and Deferred Charges | $4,933 | $6,712 | ▲ $1,779 |
| Accounts Receivable | $193 | $193 | → $0 |
| Total Assets | $2,931,671 | $2,886,010 | ▼ $45,661 |
| Other Assets Total | $8,171 | - | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $164,976 | $248,704 | ▲ $83,728 |
| Deferred Revenue | $3,000 | $3,000 | → $0 |
| Total Liabilities | $167,976 | $251,704 | ▲ $83,728 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,546,869 | $1,317,375 | ▼ $229,494 |
| Net Assets Without Donor Restrictions | $1,216,826 | $1,316,931 | ▲ $100,105 |
| Total Net Assets Fund Balance | $2,763,695 | $2,634,306 | ▼ $129,389 |
| Total Liabilities and Net Assets / Fund Balance | $2,931,671 | $2,886,010 | ▼ $45,661 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $19,593 | $138,913 | $158,506 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| - | Executive Di | FT | $106,417 | $3,776 | $110,193 |
| Name | Title |
|---|---|
| Germane Barnes | President |
| - | Board Member |
| Brooke Elliot | Board Member |
| Daniel Lewis | Board Member |
| Janine Mills | 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 | $1,169,125 |
| Other Expenses | $1,046,616 |
| Total Fundraising Expense | $132,223 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $601,612 | $242,474 | $7,571 | $851,657 |
| Fees for Services Other | $586,650 | $74,300 | - | $660,950 |
| Occupancy | $126,549 | $26,867 | $6,718 | $160,134 |
| Current Officers, Directors, Trustees, and Key Employees | - | $33,075 | $99,225 | $132,300 |
| Other Employee Benefits | $57,428 | $34,397 | $3,219 | $95,044 |
| Payroll Taxes | $45,039 | $20,571 | $8,170 | $73,780 |
| Depreciation Depletion | $9,250 | $5,782 | $1,487 | $16,519 |
| Pension Plan Contributions | $5,970 | $7,936 | $2,438 | $16,344 |
| All Other Expenses | $4,723 | $10,339 | $129 | $15,191 |
| Insurance | - | $12,336 | - | $12,336 |
| Other Expenses | $4,637 | $6,670 | $734 | $12,041 |
| Fees for Services Accounting | - | $11,500 | - | $11,500 |
| Travel | $10,389 | $824 | - | $11,213 |
| Total Functional Expenses | $1,553,006 | $530,512 | $132,223 | $2,215,741 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,435,007 |
| Expenses per Audited Statements | $2,215,741 |
| Total Expenses per Form 990 | $2,215,741 |
| Expenses Not Reported on Form 990 | $219,266 |
| 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 534,845 200 0 professional fees 2,750 68,105 0 program specialists & tutors 13,118 0 0 training facilitators 19,249 0 0 orientation & planning fees 16,688 0 0 temporary labor 0 5,995 0 total 586,650 74,300 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 | 164976 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 248704 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 193 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 193 |
| 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 | 566713 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 129 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10339 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4723 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15191 |
| 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 | 306933 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 673496 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 99225 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 33075 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 132300 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1422019 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4435 |
| IRS990/CYOtherExpensesAmt | 0 | 1046616 |
| IRS990/CYOtherRevenueAmt | 0 | 1460 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 658438 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -129389 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1169125 |
| IRS990/CYTotalExpensesAmt | 0 | 2215741 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 132223 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2086352 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 3000 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 3000 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 1487 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 5782 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 9250 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 16519 |
| 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 | 1546869 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1317375 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 97 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1553006 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11500 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 74300 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 586650 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 660950 |
| 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 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 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/IndividualTrusteeOrDirectorInd | 11 | 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 3776 |
| 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 | JANINE MILLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 106417 |
| 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/ReportableCompFromRltdOrgAmt | 12 | 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 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | 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 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 855306 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2086352 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 12336 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12336 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4435 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4435 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 67 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 138913 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 31356 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 19593 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 158506 |
| 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 | 2763695 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2634306 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1216826 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1316931 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 6718 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 26867 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 126549 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 160134 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 8171 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 3219 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 34397 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 57428 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 95044 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES, MEMBERSHIP AND FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT RENTAL & MAINT. |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 627 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 1905 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 734 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5448 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 30413 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 7580 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 6670 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 84160 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4957 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11642 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4637 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 90235 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 35370 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21127 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 12041 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1460 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1460 |
| IRS990/OtherRevenueTotalAmt | 0 | 1460 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 7571 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 242474 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 601612 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 851657 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 8170 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 20571 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 45039 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 73780 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 2438 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 7936 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 5970 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 16344 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 1775513 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1377009 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4933 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6712 |
| IRS990/PrincipalOfficerNm | 0 | SHEILA WOMBLE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRACT REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 658438 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 658438 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1444385 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 818 |
| IRS990/PYOtherExpensesAmt | 0 | 906420 |
| IRS990/PYOtherRevenueAmt | 0 | 3323 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 599128 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 252560 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 888674 |
| IRS990/PYTotalExpensesAmt | 0 | 1795094 |
| IRS990/PYTotalRevenueAmt | 0 | 2047654 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -129389 |
| 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 | 658438 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 804572 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 809007 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1422019 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1444385 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1434795 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1643616 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1133337 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 7078152 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 4435 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 818 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 133 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 345 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 502 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 6233 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 659898 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 602451 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 450211 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 457342 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 603244 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2773146 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 4435 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 818 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 133 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 345 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 502 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 6233 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.82640 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.85880 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 8146402 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 769272 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 278523 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 34856 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 427487 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 194758 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 1704896 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 769272 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 278523 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 34856 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 427487 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 194758 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 1704896 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2081917 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2046836 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1885006 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2100958 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1736581 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 9851298 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2086352 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2047654 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1885139 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2101303 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1737083 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 9857531 |
| 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 | 219266 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 219266 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 19593 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 138913 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 158506 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 219266 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2215741 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 219266 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2086352 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 19593 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2215741 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2086352 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2305618 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2435007 |
| 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. |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.