Civic Intelligence

Arts Benicia Inc.

990 • Fiscal year 2021 • EIN 68-0157927

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

PO Box 545Benicia, CA 94510-0545

(707) 747-0131

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

76th percentile

32%

Higher net margin than 76% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

88th percentile

$32,856

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

83rd percentile

61%

Faster asset growth than 83% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

58th percentile

14%

Faster revenue growth than 58% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$225,579

Up $85,141 (+61%) from 2020

Net Assets

Up

$226,002

Up $85,344 (+61%) from 2020

Liabilities

Down

-$423

Down $203 (-92%) from 2020

Revenue

Up

$269,196

Up $32,575 (+14%) from 2020

Expenses

Up

$183,852

Up $18,424 (+11%) from 2020

Net Income

Up

$85,344

Up $14,151 (+20%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2010: $28,634Liabilities 2010: $3,143Net Assets 2010: $25,4912010Assets 2011: $30,900Liabilities 2011: $2,897Net Assets 2011: $28,0032011Assets 2012: $27,418Liabilities 2012: $1,119Net Assets 2012: $26,2992012Assets 2013: $96,023Liabilities 2013: $299Net Assets 2013: $95,7242013Assets 2014: $63,447Liabilities 2014: $703Net Assets 2014: $62,7442014Assets 2015: $67,951Liabilities 2015: $647Net Assets 2015: $67,3042015Assets 2016: $38,429Liabilities 2016: $701Net Assets 2016: $37,7282016Assets 2017: $61,203Liabilities 2017: $463Net Assets 2017: $60,7402017Assets 2018: $50,956Liabilities 2018: $904Net Assets 2018: $50,0522018Assets 2019: $69,918Liabilities 2019: $453Net Assets 2019: $69,4652019Assets 2020: $140,438Liabilities 2020: -$220Net Assets 2020: $140,6582020Assets 2021: $225,579Liabilities 2021: -$423Net Assets 2021: $226,0022021Assets 2022: $220,082Liabilities 2022: -$537Net Assets 2022: $220,6192022Assets 2023: $279,946Liabilities 2023: $499Net Assets 2023: $279,4472023Assets 2024: $241,193Liabilities 2024: -$1,341Net Assets 2024: $242,5342024

Highlighted filing

2021

Assets$225,579
Liabilities-$423
Net Assets$226,002

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $152,864Expenses 2010: $159,216Net Income 2010: -$6,3522010Revenue 2011: $162,951Expenses 2011: $159,377Net Income 2011: $3,5742011Revenue 2012: $164,303Expenses 2012: $167,773Net Income 2012: -$3,4702012Revenue 2013: $236,005Expenses 2013: $166,580Net Income 2013: $69,4252013Revenue 2014: $184,380Expenses 2014: $217,360Net Income 2014: -$32,9802014Revenue 2015: $232,378Expenses 2015: $227,818Net Income 2015: $4,5602015Revenue 2016: $198,279Expenses 2016: $227,855Net Income 2016: -$29,5762016Revenue 2017: $298,292Expenses 2017: $275,280Net Income 2017: $23,0122017Revenue 2018: $232,756Expenses 2018: $243,444Net Income 2018: -$10,6882018Revenue 2019: $307,041Expenses 2019: $296,975Net Income 2019: $10,0662019Revenue 2020: $236,621Expenses 2020: $165,428Net Income 2020: $71,1932020Revenue 2021: $269,196Expenses 2021: $183,852Net Income 2021: $85,3442021Revenue 2022: $347,237Expenses 2022: $352,620Net Income 2022: -$5,3832022Revenue 2023: $423,930Expenses 2023: $365,102Net Income 2023: $58,8282023Revenue 2024: $365,359Expenses 2024: $402,272Net Income 2024: -$36,9132024

Highlighted filing

2021

Revenue$269,196
Expenses$183,852
Net Income$85,344
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$292,689
Mission and Program Overview

Mission

Arts benicia's mission is to stimulate, educate, and nurture cultural life in benicia primarily through the visual arts. This community based non-profit organization provides exhibitions, educational programs and classes that support artists and engage the broader community.vision statement: creating community through creativity

Arts benicia's mission is to stimulate, educate and nurture cultural life in benicia primarily through the visual arts. This community based non-profit organization provides exhibitions, educational programs and classes that support artists and engage the broader community. Vision statement: creating community through creativity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$136,578$203,540▲ $66,962
Land, Buildings, and Equipment, Net$2,686$22,039▲ $19,353
Prepaid Expenses and Deferred Charges$1,174--
Total Assets$140,438$225,579▲ $85,141
Liabilities
Accounts Payable and Accrued Expenses$972$567▼ $405
Other Liabilities$-1,192$-990▲ $202
Total Liabilities$-220$-423▼ $203
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$140,658$226,002▲ $85,344
Total Net Assets Fund Balance$140,658$226,002▲ $85,344
Total Liabilities and Net Assets / Fund Balance$140,438$225,579▲ $85,141

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$22,039$28,569$50,608
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Celeste SmelandExecutive DirectorFT$32,856$32,856

Board Members and Trustees

NameTitle
Janet DavisBoard Chair
Wendy WhiteVice-chair
Kevin DentonDirector
Lordy RodriguezDirector
Sabine ThompsonDirector
Sergio NatesDirector
Barbara DuvallSecretary
Chuck PotterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$171,382
Program Service Revenue
$62,752
Investment Income
$187
Other Revenue
$34,875
All Other Contributions
$73,652
Change in Net Assets
$85,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$96,413
Other Expenses$87,439
Total Fundraising Expense$28,469
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$34,330$8,287$13,134$55,751
Current Officers, Directors, Trustees, and Key Employees$19,056$4,600$9,200$32,856
Occupancy$22,192$7,959-$30,151
Fees for Services Other$6,173$1,067$1,068$8,308
Payroll Taxes$4,527$1,093$2,186$7,806
Office Expenses$1,722$3,260$1,008$5,990
Insurance$4,541--$4,541
Other Expenses$2,722$900$1,663$2,722
All Other Expenses$2,032$69$210$2,311
Depreciation Depletion$840--$840
Advertising$156--$156
Total Functional Expenses$126,421$28,962$28,469$183,852
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,651
Fundraising Direct Expenses$9,637
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$-990
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

Forms are available upon request

Form 990, Part VI, Section C, line 19

Forms are available upon request

Filing and Contact Details

Filer

Filer Name
Arts Benicia
EIN
68-0157927
Phone
7077470131
Address
PO BOX 545, BENICIA, CA 94510-0545

Signing Officer

Name
Celeste Smeland
Title
Executive Director
Phone
7077470131
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Celeste Smeland
Formed
2005
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
11
Volunteers
107

Preparer

Firm
Jones & Perry Inc
Address
1443 Main Street 135-D, Napa, CA 94559
Preparer
Kelly M Jones
Phone
9169561900
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0139912
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0109
IRS990/PYOtherExpensesAmt084297
IRS990/PYOtherRevenueAmt047153
IRS990/PYProgramServiceRevenueAmt049447
IRS990/PYRevenuesLessExpensesAmt071193
IRS990/PYSalariesCompEmpBnftPaidAmt081131
IRS990/PYTotalExpensesAmt0165428
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0236621
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt085344
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt094613
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0171382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0139912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0158321
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0151718
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0179723
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0801056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt096
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98620
IRS990ScheduleA/PublicSupportPY170Pct00.98930
IRS990ScheduleA/PublicSupportTotal170Amt0790102
IRS990ScheduleA/SubstantialContributorsTotAmt010954
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0171382
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0139912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0158321
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0151718
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0179723
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0801056
IRS990ScheduleA/TotalSupportAmt0801152
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022039
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028569
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt050608
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-990
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022039
IRS990ScheduleD/TotalLiabilityAmt0-990
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORMS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORMS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0140438
IRS990/TotalAssetsEOYAmt0225579
IRS990/TotalAssetsGrp/BOYAmt0140438
IRS990/TotalAssetsGrp/EOYAmt0225579
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0171382
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028469
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028962
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0126421
IRS990/TotalFunctionalExpensesGrp/TotalAmt0183852
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-220
IRS990/TotalLiabilitiesEOYAmt0-423
IRS990/TotalLiabilitiesGrp/BOYAmt0-220
IRS990/TotalLiabilitiesGrp/EOYAmt0-423
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0140658
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0226002
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0126421
IRS990/TotalProgramServiceRevenueAmt062752
IRS990/TotalReportableCompFromOrgAmt032856
IRS990/TotalRevenueGrp/ExclusionAmt03201
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt094613
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0269196
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0107
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0140438
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0225579
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 545
IRS990/USAddress/CityNm0BENICIA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0945100545
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.artsbenicia.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CELESTE SMELAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07077470131
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARTS BENICIA
ReturnHeader/Filer/BusinessNameControlTxt0ARTS
ReturnHeader/Filer/EIN0680157927
ReturnHeader/Filer/PhoneNum07077470131

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.41$0.01$2.43$3.65$4.02$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.79$4.24$3.65$0.59
2022Detailed filing. Detailed filing data is available for this year.$2.20$0.01$2.21$3.47$3.53$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$2.69$1.84$0.85
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.41$2.37$1.65$0.71
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.69$3.07$2.97$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.50$2.33$2.43$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$2.98$2.75$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.01$0.38$1.98$2.28$0.30
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$2.32$2.28$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.63$1.84$2.17$0.33
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$2.36$1.67$0.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.26$1.64$1.68$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.03$0.28$1.63$1.59$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.03$0.25$1.53$1.59$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits