Civic Intelligence

Arts Inc

EIN 74-2395663 • 501(c)3 • Washington, UT

Profile

The organization brings fine arts programs including music, dance, drama, etc. Into elementary schools throughout the state of utah to encourage students to participate in the arts.

PO Box 742Washington, UT 84080-0742

artsandeducation.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.72x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

1.38x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

23rd percentile

-11%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

24th percentile

-6.7%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

33rd percentile

-2.8%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Down

$456,017

Down $17,448 (-3.7%) from 2024

Liabilities

Down

$326,582

Down $56,768 (-15%) from 2024

Net Assets

Up

$129,435

Up $39,320 (+44%) from 2024

Revenue

Up

$236,983

Up $9,274 (+4.1%) from 2024

Expenses

Down

$262,964

Down $35,466 (-12%) from 2024

Net Income

Up

-$25,981

Up $44,740 (+63%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $17,588Liabilities 2011: $5,541Net Assets 2011: $12,0472011Assets 2012: $71,400Liabilities 2012: $20,421Net Assets 2012: $50,9792012Assets 2013: $115,033Liabilities 2013: $66,689Net Assets 2013: $48,3442013Assets 2014: $572,958Liabilities 2014: $493,014Net Assets 2014: $79,9442014Assets 2015: $536,425Liabilities 2015: $503,538Net Assets 2015: $32,8872015Assets 2016: $810,535Liabilities 2016: $729,376Net Assets 2016: $81,1592016Assets 2017: $603,394Liabilities 2017: $491,390Net Assets 2017: $112,0042017Assets 2018: $627,349Liabilities 2018: $495,360Net Assets 2018: $131,9892018Assets 2019: $664,611Liabilities 2019: $478,844Net Assets 2019: $185,7672019Assets 2020: $697,250Liabilities 2020: $483,881Net Assets 2020: $213,3692020Assets 2021: $768,360Liabilities 2021: $602,239Net Assets 2021: $166,1212021Assets 2022: $565,052Liabilities 2022: $507,996Net Assets 2022: $57,0562022Assets 2023: $523,943Liabilities 2023: $438,612Net Assets 2023: $85,3312023Assets 2024: $473,465Liabilities 2024: $383,350Net Assets 2024: $90,1152024Assets 2025: $456,017Liabilities 2025: $326,582Net Assets 2025: $129,4352025

Highlighted filing

2025

Assets$456,017
Liabilities$326,582
Net Assets$129,435

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $159,201Expenses 2011: $152,667Net Income 2011: $6,5342011Revenue 2012: $229,526Expenses 2012: $190,594Net Income 2012: $38,9322012Revenue 2013: $177,471Expenses 2013: $180,106Net Income 2013: -$2,6352013Revenue 2014: $249,798Expenses 2014: $216,533Net Income 2014: $33,2652014Revenue 2015: $195,143Expenses 2015: $242,200Net Income 2015: -$47,0572015Revenue 2016: $362,176Expenses 2016: $313,904Net Income 2016: $48,2722016Revenue 2017: $476,821Expenses 2017: $445,976Net Income 2017: $30,8452017Revenue 2018: $553,509Expenses 2018: $533,524Net Income 2018: $19,9852018Revenue 2019: $531,398Expenses 2019: $477,620Net Income 2019: $53,7782019Revenue 2020: $469,999Expenses 2020: $442,397Net Income 2020: $27,6022020Revenue 2021: $673,715Expenses 2021: $270,963Net Income 2021: $402,7522021Revenue 2022: $296,793Expenses 2022: $329,300Net Income 2022: -$32,5072022Revenue 2023: $251,024Expenses 2023: $324,512Net Income 2023: -$73,4882023Revenue 2024: $227,709Expenses 2024: $298,430Net Income 2024: -$70,7212024Revenue 2025: $236,983Expenses 2025: $262,964Net Income 2025: -$25,9812025

Highlighted filing

2025

Revenue$236,983
Expenses$262,964
Net Income-$25,981

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.56$3.27$1.29$2.37$2.63$0.26
2024Detailed filing. Detailed filing data is available for this year.$4.73$3.83$0.90$2.28$2.98$0.71
2023Detailed filing. Detailed filing data is available for this year.$5.24$4.39$0.85$2.51$3.25$0.73
2022Detailed filing. Detailed filing data is available for this year.$5.65$5.08$0.57$2.97$3.29$0.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.68$6.02$1.66$6.74$2.71$4.03
2020Detailed filing. Detailed filing data is available for this year.$6.97$4.84$2.13$4.70$4.42$0.28
2019Detailed filing. Detailed filing data is available for this year.$6.65$4.79$1.86$5.31$4.78$0.54
2018Detailed filing. Detailed filing data is available for this year.$6.27$4.95$1.32$5.54$5.34$0.20
2017Detailed filing. Detailed filing data is available for this year.$6.03$4.91$1.12$4.77$4.46$0.31
2016Summary only. Only limited summary data is available for this year.$8.11$7.29$0.81$3.62$3.14$0.48
2015Summary only. Only limited summary data is available for this year.$5.36$5.04$0.33$1.95$2.42$0.47
2014Summary only. Only limited summary data is available for this year.$5.73$4.93$0.80$2.50$2.17$0.33
2013Summary only. Only limited summary data is available for this year.$1.15$0.67$0.48$1.77$1.80$0.03
2012Summary only. Only limited summary data is available for this year.$0.71$0.20$0.51$2.30$1.91$0.39
2011Summary only. Only limited summary data is available for this year.$0.18$0.06$0.12$1.59$1.53$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 18, 2026
Return Version
2024v5.5
Gross Receipts
$639,081
Mission and Program Overview

Mission

The organization brings fine arts programs including music, dance, drama, etc. Into elementary schools throughout the state of utah to encourage students to participate in the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$312,923$286,850▼ $26,073
Cash and Non-Interest-Bearing Accounts$83,209$131,381▲ $48,172
Rtn Earn Endowment Incm Other Fnds$90,115$129,435▲ $39,320
Land, Buildings, and Equipment, Net$23,333$21,666▼ $1,667
Accounts Receivable$54,000$16,120▼ $37,880
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$473,465$456,017▼ $17,448
Liabilities
Other Liabilities$330,000$281,000▼ $49,000
Mortgage Notes Payable Secured by Investment Property$47,672$41,179▼ $6,493
Accounts Payable and Accrued Expenses$5,678$4,403▼ $1,275
Total Liabilities$383,350$326,582▼ $56,768
Net Assets / Fund Balance
Total Net Assets Fund Balance$90,115$129,435▲ $39,320
Total Liabilities and Net Assets / Fund Balance$473,465$456,017▼ $17,448

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,666$3,334-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jay NygaardExecutive DirectorFT$52,000$52,000

Board Members and Trustees

NameTitle
Thomas StuckiChair of the Board
Alex CharterVice Chairman
Ellen SissonVice Chairman
Mindy CurtisVice Chairman
Paul DirkmaatVice Chairman
Louise LybbertSecretary
Nick LannersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$185,178
Program Service Revenue
$40,100
Investment Income
$11,705
Other Revenue
$0
All Other Contributions
$50,178
Change in Net Assets
$-25,981

Audited Revenue Reconciliation

Revenue per Audited Statements
$236,983
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,301
Total Revenue per Audited Statements
$253,284
Total Revenue per Form 990
$236,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$210,967
Salaries, Compensation, and Employee Benefits$51,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$30,160$21,837-$51,997
All Other Expenses$10,193--$10,193
Fees for Services Accounting-$10,000-$10,000
Occupancy$3,179$6,000-$9,179
Other Expenses$6,140$138-$6,278
Travel$2,330--$2,330
Depreciation Depletion$1,667--$1,667
Interest$1,198--$1,198
Advertising$455$9-$464
Insurance$100--$100
Total Functional Expenses$174,555$88,409$0$262,964

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$262,964
Expenses per Audited Statements$213,964
Total Expenses per Audited Statements$213,964
Expenses Not Reported on Financial Statements$49,000
Other Expense Adjustments$49,000
Expenses Not Reported on Form 990$0
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
Deferred Compensation$281,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

Line 11b explanation - the form 990 is available at the organizations offices for review by governing board.

Form 990, Part VI, Section B, Line 15

Compensation of the key employee is voted on in a regularly scheduled board meeting.

Form 990, Part VI, Section C, Line 19

The form 990 is available to the public for review at the organizations offices upon request.

Filing and Contact Details

Filer

Filer Name
Arts Inc
EIN
74-2395663
Phone
8013283883
Address
PO BOX 742, WASHINGTON, UT 84080-0742

Signing Officer

Name
Jay Nygaard
Title
Executive Director
Phone
8013283883
Signed
2026-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Nygaard
Formed
1961
Legal Domicile
Ut
Voting Board Members
20
Independent Board Members
20
Employees
0
Volunteers
75

Preparer

Firm
Hbme LLC
Address
559 WEST 500 SOUTH, BOUNTIFUL, UT 84010
Preparer
Jesse S Malmrose
Phone
8012960200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Deferred comp payments deducted on return not on books 49,000.

Financial Statement Notes

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Deferred compensation payments

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11B EXPLANATION - THE FORM 990 IS AVAILABLE AT THE ORGANIZATIONS OFFICES FOR REVIEW BY GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION OF THE KEY EMPLOYEE IS VOTED ON IN A REGULARLY SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS AVAILABLE TO THE PUBLIC FOR REVIEW AT THE ORGANIZATIONS OFFICES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEFERRED COMP PAYMENTS DEDUCTED ON RETURN NOT ON BOOKS 49,000.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-18
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