Civic Intelligence

Stapleton School of Performing Arts

990 • Fiscal year 2019 • EIN 68-0202381

Jan 01, 2019 to Dec 31, 2019 • Filed on May 26, 2021

PO Box 331San Anselmo, CA 94979

(415) 454-5759

Siviq Scores

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

Liabilities / Assets

49th percentile

0.08x

Higher debt load relative to assets than 49% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

72nd percentile

$108,453

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

45th percentile

1.5%

Faster asset growth than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-3.6%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,801,771

Up $27,309 (+1.5%) from 2018

Net Assets

Up

$1,662,715

Up $185,265 (+13%) from 2018

Liabilities

Down

$139,056

Down $157,956 (-53%) from 2018

Revenue

Down

$1,352,573

Down $51,087 (-3.6%) from 2018

Expenses

Up

$1,168,786

Up $57,488 (+5.2%) from 2018

Net Income

Down

$183,787

Down $108,575 (-37%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $244,583Liabilities 2011: $17,583Net Assets 2011: $227,0002011Assets 2012: $291,041Liabilities 2012: $9,963Net Assets 2012: $281,0782012Assets 2013: $335,083Liabilities 2013: $6,614Net Assets 2013: $328,4692013Assets 2014: $424,364Liabilities 2014: $4,239Net Assets 2014: $420,1252014Assets 2015: $525,510Liabilities 2015: $7,303Net Assets 2015: $518,2072015Assets 2016: $702,533Liabilities 2016: $4,517Net Assets 2016: $698,0162016Assets 2017: $1,548,484Liabilities 2017: $363,396Net Assets 2017: $1,185,0882017Assets 2018: $1,774,462Liabilities 2018: $297,012Net Assets 2018: $1,477,4502018Assets 2019: $1,801,771Liabilities 2019: $139,056Net Assets 2019: $1,662,7152019Assets 2020: $1,708,242Liabilities 2020: $101,372Net Assets 2020: $1,606,8702020Assets 2021: $1,734,566Liabilities 2021: $11,897Net Assets 2021: $1,722,6692021Assets 2022: $1,704,851Liabilities 2022: $2,748Net Assets 2022: $1,702,1032022Assets 2023: $1,644,178Liabilities 2023: $2,890Net Assets 2023: $1,641,2882023Assets 2024: $1,566,754Liabilities 2024: $6,436Net Assets 2024: $1,560,3182024

Highlighted filing

2019

Assets$1,801,771
Liabilities$139,056
Net Assets$1,662,715

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $839,185Expenses 2011: $826,396Net Income 2011: $12,7892011Revenue 2012: $966,450Expenses 2012: $912,552Net Income 2012: $53,8982012Revenue 2013: $997,578Expenses 2013: $950,281Net Income 2013: $47,2972013Revenue 2014: $1,040,202Expenses 2014: $948,546Net Income 2014: $91,6562014Revenue 2015: $1,098,473Expenses 2015: $999,795Net Income 2015: $98,6782015Revenue 2016: $1,190,551Expenses 2016: $1,010,742Net Income 2016: $179,8092016Revenue 2017: $1,416,537Expenses 2017: $922,315Net Income 2017: $494,2222017Revenue 2018: $1,403,660Expenses 2018: $1,111,298Net Income 2018: $292,3622018Revenue 2019: $1,352,573Expenses 2019: $1,168,786Net Income 2019: $183,7872019Revenue 2020: $632,736Expenses 2020: $690,834Net Income 2020: -$58,0982020Revenue 2021: $879,843Expenses 2021: $764,444Net Income 2021: $115,3992021Revenue 2022: $1,000,356Expenses 2022: $1,021,829Net Income 2022: -$21,4732022Revenue 2023: $1,060,271Expenses 2023: $1,124,583Net Income 2023: -$64,3122023Revenue 2024: $1,139,669Expenses 2024: $1,219,921Net Income 2024: -$80,2522024

Highlighted filing

2019

Revenue$1,352,573
Expenses$1,168,786
Net Income$183,787
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 26, 2021
Return Version
2019v5.1
Gross Receipts
$1,369,803
Mission and Program Overview

Mission

Instruction in the performing arts - dance and theater

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,477,450$1,662,715▲ $185,265
Land, Buildings, and Equipment, Net$1,324,889$1,312,031▼ $12,858
Savings and Temporary Cash Investments$291,101$291,985▲ $884
Cash and Non-Interest-Bearing Accounts$145,345$180,399▲ $35,054
Investments in Publicly Traded Securities$3,427$5,022▲ $1,595
Accounts Receivable$-300$-300→ $0
Total Assets$1,774,462$1,801,771▲ $27,309
Other Assets Total$10,000$12,634▲ $2,634
Liabilities
Unsecured Notes Loans Payable$286,220$136,274▼ $149,946
Other Liabilities$10,792$2,782▼ $8,010
Total Liabilities$297,012$139,056▼ $157,956
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,477,450$1,662,715▲ $185,265
Total Liabilities and Net Assets / Fund Balance$1,774,462$1,801,771▲ $27,309

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,310,809$67,434$1,378,243
Other Land Buildings$1,222$31,519$32,741
Other Assets Org$1,634--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Virginia StapletonArtistic DirectorFT$106,326$2,127$108,453
Sharon BurnsManaging DirectorFT$89,097$16,244$105,341

Board Members and Trustees

NameTitle
Robert VallasPresident Treasurer
Karen DunnTreasurer President
Gene Phillips IIIDirector
Kathleen SlaughtDirector
David HafnerSecretary
Phil GutierrezSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$50,553
Program Service Revenue
$1,276,158
Investment Income
$960
Other Revenue
$24,902
All Other Contributions
$50,553
Change in Net Assets
$183,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$646,433
Salaries, Compensation, and Employee Benefits$522,353
Total Fundraising Expense$3,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$220,896$43,409-$264,305
Current Officers, Directors, Trustees, and Key Employees$160,346$53,448-$213,794
Occupancy$145,636$16,182-$161,818
Payroll Taxes$33,362$8,340-$41,702
All Other Expenses$32,074$876$3,877$36,827
Depreciation Depletion$36,825--$36,825
Fees for Services Other$19,022$4,826-$23,848
Other Expenses$22,332--$22,332
Advertising$14,936--$14,936
Office Expenses$12,692$1,410-$14,102
Insurance$12,422$817-$13,239
Interest$8,476--$8,476
Fees for Services Accounting$5,860--$5,860
Fees for Services Legal$3,278--$3,278
Pension Plan Contributions$1,548--$1,548
Other Employee Benefits$1,004--$1,004
Information Technology$312--$312
Travel$225--$225
Total Functional Expenses$1,035,601$129,308$3,877$1,168,786
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit cards payable$2,782
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 is available to the Board and Directors for review.

Conflict of interest policy compliance Part VI line 12C

Conflict of Interest form and policy adopted in 2014. All officers and directors are required to sign form annually.

Form 990 availability to public Part VI line 18

Form 990 is available for viewing upon request at the schools office.

Governing documents etc available to public Part VI line 19

All documents and statements are available for viewing upon request at the schools office.

Filing and Contact Details

Filer

Filer Name
Stapleton School of Performing Arts
EIN
68-0202381
Address
PO Box 331, San Anselmo, CA 94979

Signing Officer

Name
Karen Dunn
Title
President
Phone
4154545759
Signed
2021-05-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Vallas
Formed
1989
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
175

Preparer

Firm
Eva T Holm CPA
Address
26 Jordan Ave, San Anselmo, CA 94960
Preparer
Eva T Holm CPA
Phone
4152970752
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01267804
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01267804
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28330
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0105880
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0421
IRS990/PYOtherExpensesAmt0622199
IRS990/PYOtherRevenueAmt024677
IRS990/PYProgramServiceRevenueAmt01272682
IRS990/PYRevenuesLessExpensesAmt0292362
IRS990/PYSalariesCompEmpBnftPaidAmt0489099
IRS990/PYTotalExpensesAmt01111298
IRS990/PYTotalRevenueAmt01403660
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0183787
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt015337
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01477450
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01662715
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0291101
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0291985
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other income is comprised of the following:Studio sub-rental $15,337Concessions (net of expenses) $8,044Marquee rental $1,521
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Other income Part II line 10 or Part III line 12
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt050553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0105880
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0401537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt073119
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt046575
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0677664
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0960
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0421
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05695
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0947
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0831
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08854
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt024902
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt024677
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010252
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt019845
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010835
IRS990ScheduleA/OtherIncome170Grp/TotalAmt090511
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.83420
IRS990ScheduleA/PublicSupportPY170Pct00.85620
IRS990ScheduleA/PublicSupportTotal170Amt0648205
IRS990ScheduleA/SubstantialContributorsTotAmt029459
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt050553
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0105880
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0401537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt073119
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt046575
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0677664
IRS990ScheduleA/TotalSupportAmt0777029
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/ScheduleBRequiredInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01310809
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt067434
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01378243
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21634
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security deposit
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Prepaid rent
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Prepaid insurance
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01222
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt031519
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032741
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02782
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit cards payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01312031
IRS990ScheduleD/TotalBookValueOtherAssetsAmt012634
IRS990ScheduleD/TotalLiabilityAmt02782
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is available to the Board and Directors for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of Interest form and policy adopted in 2014. All officers and directors are required to sign form annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is available for viewing upon request at the schools office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All documents and statements are available for viewing upon request at the schools office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01774462
IRS990/TotalAssetsEOYAmt01801771
IRS990/TotalAssetsGrp/BOYAmt01774462
IRS990/TotalAssetsGrp/EOYAmt01801771
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt050553
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03877
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129308
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01035601
IRS990/TotalFunctionalExpensesGrp/TotalAmt01168786
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0297012
IRS990/TotalLiabilitiesEOYAmt0139056
IRS990/TotalLiabilitiesGrp/BOYAmt0297012
IRS990/TotalLiabilitiesGrp/EOYAmt0139056
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01477450
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01662715
IRS990/TotalOtherCompensationAmt018371
IRS990/TotalProgramServiceExpensesAmt01035601
IRS990/TotalProgramServiceRevenueAmt01276158
IRS990/TotalReportableCompFromOrgAmt0195423
IRS990/TotalRevenueGrp/ExclusionAmt0960
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01301060

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.01$1.56$1.14$1.22$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$1.06$1.12$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$1.00$1.02$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.73$0.01$1.72$0.88$0.76$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.10$1.61$0.63$0.69$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.80$0.14$1.66$1.35$1.17$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.77$0.30$1.48$1.40$1.11$0.29
2017Detailed filing. Detailed filing data is available for this year.$1.55$0.36$1.19$1.42$0.92$0.49
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$1.19$1.01$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.52$1.10$1.00$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$1.04$0.95$0.09
2013Summary only. Only limited summary data is available for this year.$0.34$0.01$0.33$1.00$0.95$0.05
2012Summary only. Only limited summary data is available for this year.$0.29$0.01$0.28$0.97$0.91$0.05
2011Summary only. Only limited summary data is available for this year.$0.24$0.02$0.23$0.84$0.83$0.01