Civic Intelligence

Paso Robles Art Association

990 • Fiscal year 2021 • EIN 77-0078624

Sep 01, 2020 to Aug 31, 2021 • Filed on Dec 08, 2021

PO Box 2219Paso Robles, CA 93447-2219

(805) 238-5473

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

44th percentile

4.3%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

43rd percentile

0.7%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

79th percentile

64%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Up

$346,629

Up $2,446 (+0.7%) from 2020

Net Assets

Up

$346,370

Up $3,003 (+0.9%) from 2020

Liabilities

Down

$259

Down $557 (-68%) from 2020

Revenue

Up

$48,750

Up $18,946 (+64%) from 2020

Expenses

Up

$46,674

Up $11,197 (+32%) from 2020

Net Income

Up

$2,076

Up $7,749 (+137%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $81,757Net Assets 2011: $81,7572011Assets 2012: $60,832Liabilities 2012: $0Net Assets 2012: $60,8322012Assets 2013: $48,746Liabilities 2013: $02013Assets 2014: $44,030Liabilities 2014: $02014Assets 2015: $73,789Liabilities 2015: $02015Assets 2016: $83,973Liabilities 2016: $02016Assets 2017: $81,514Net Assets 2017: $81,5142017Assets 2018: $372,839Liabilities 2018: $0Net Assets 2018: $372,8392018Assets 2019: $355,528Liabilities 2019: $6,488Net Assets 2019: $349,0402019Assets 2020: $344,183Liabilities 2020: $816Net Assets 2020: $343,3672020Assets 2021: $346,629Liabilities 2021: $259Net Assets 2021: $346,3702021Assets 2022: $341,313Liabilities 2022: $705Net Assets 2022: $340,6082022Assets 2023: $335,307Liabilities 2023: $922Net Assets 2023: $334,3852023Assets 2024: $336,632Liabilities 2024: $1,496Net Assets 2024: $335,1362024Assets 2025: $355,410Liabilities 2025: $1,431Net Assets 2025: $353,9792025

Highlighted filing

2021

Assets$346,629
Liabilities$259
Net Assets$346,370

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $57,618Expenses 2011: $67,713Net Income 2011: -$10,0952011Revenue 2012: $43,917Expenses 2012: $64,842Net Income 2012: -$20,9252012Revenue 2013: $47,792Expenses 2013: $59,878Net Income 2013: -$12,0862013Revenue 2014: $52,274Expenses 2014: $56,988Net Income 2014: -$4,7142014Revenue 2015: $73,910Expenses 2015: $44,151Net Income 2015: $29,7592015Revenue 2016: $48,662Expenses 2016: $38,478Net Income 2016: $10,1842016Revenue 2017: $41,258Expenses 2017: $44,314Net Income 2017: -$3,0562017Revenue 2018: $356,529Expenses 2018: $65,204Net Income 2018: $291,3252018Revenue 2019: $47,688Expenses 2019: $71,487Net Income 2019: -$23,7992019Revenue 2020: $29,804Expenses 2020: $35,477Net Income 2020: -$5,6732020Revenue 2021: $48,750Expenses 2021: $46,674Net Income 2021: $2,0762021Revenue 2022: $49,572Expenses 2022: $55,334Net Income 2022: -$5,7622022Revenue 2023: $41,399Expenses 2023: $47,622Net Income 2023: -$6,2232023Revenue 2024: $51,787Expenses 2024: $51,036Net Income 2024: $7512024Revenue 2025: $89,328Expenses 2025: $70,485Net Income 2025: $18,8432025

Highlighted filing

2021

Revenue$48,750
Expenses$46,674
Net Income$2,076
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Dec 8, 2021
Return Version
2020v4.1
Gross Receipts
$48,750
Mission and Program Overview

Mission

Bring art education to children and the community

Bring art to children and the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$192,206$186,515▼ $5,691
Savings and Temporary Cash Investments$147,250$157,345▲ $10,095
Land, Buildings, and Equipment, Net$3,836$2,769▼ $1,067
Prepaid Expenses and Deferred Charges$891--
Total Assets$344,183$346,629▲ $2,446
Liabilities
Deferred Revenue$762$800▲ $38
Accounts Payable and Accrued Expenses$54$-541▼ $595
Total Liabilities$816$259▼ $557
Net Assets / Fund Balance
Total Net Assets Fund Balance$343,367$346,370▲ $3,003
Total Liabilities and Net Assets / Fund Balance$344,183$346,629▲ $2,446

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,769$4,996$7,765
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carolyn BraunPresident
Linda SmithGallery Director VP
Jessica ValenciaMarketing/promotions Director
Colleen BowskyMembership Director
Shelley SnowSecretary
Heidi KruegerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,416
Program Service Revenue
$24,755
Investment Income
$10,579
Other Revenue
$0
All Other Contributions
$2,286
Change in Net Assets
$2,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,674
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$19,644--$19,644
Fees for Services Accounting$4,200$425-$4,625
Insurance$1,541--$1,541
All Other Expenses$861$300-$1,161
Fees for Services Other$1,136--$1,136
Depreciation Depletion$1,067--$1,067
Grants to Domestic Individuals$1,000--$1,000
Information Technology$714--$714
Other Expenses$269$296-$565
Office Expenses$563--$563
Advertising$352--$352
Total Functional Expenses$45,653$1,021$0$46,674
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Filing and Contact Details

Filer

Filer Name
Paso Robles Art Association
EIN
77-0078624
Phone
8052385473
Address
PO BOX 2219, PASO ROBLES, CA 93447-2219

Signing Officer

Name
Carolyn Braun
Title
President
Phone
8052385473
Signed
2021-12-08
Discuss with paid preparer
No

Organization Details

Principal Officer
Carolyn Braun
Formed
1985
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
30

Preparer

Firm
H and R Block
Address
527 PINE ST, PASO ROBLES, CA 93446
Preparer
William Gallant
Phone
8052380715
Supplemental Narrative

Additional Explanations

Form 990

All entries made directly on forms

Financial Statement Notes

Part X Fin 48

Part x fin 48: all financial statements have been reviewed and it has been determined that there is no uncertain tax position

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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/TotalNetAssetsFundBalanceGrp/BOYAmt0343367
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0346370
IRS990/TotalProgramServiceRevenueAmt024755
IRS990/TotalRevenueGrp/ExclusionAmt024755
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010579
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt048750
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0344183
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0346629
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 2219
IRS990/USAddress/CityNm0Paso Robles
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093447
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLYN BRAUN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08052385473
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PASO ROBLES ART ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PASO
ReturnHeader/Filer/EIN0770078624
ReturnHeader/Filer/PhoneNum08052385473
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2219
ReturnHeader/Filer/USAddress/CityNm0PASO ROBLES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0934472219
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770417452
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H AND R BLOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0527 PINE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PASO ROBLES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093446
ReturnHeader/PreparerPersonGrp/PhoneNum08052380715
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM GALLANT
ReturnHeader/ReturnTs02021-12-10T18:24:02Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CAROLYN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BRAUN
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.55$0.01$3.54$0.89$0.70$0.19
2024Detailed filing. Detailed filing data is available for this year.$3.37$0.01$3.35$0.52$0.51$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.35$0.01$3.34$0.41$0.48$0.06
2022Detailed filing. Detailed filing data is available for this year.$3.41$0.01$3.41$0.50$0.55$0.06
2021Detailed filing. Detailed filing data is available for this year.$3.47$0.00$3.46$0.49$0.47$0.02
2020Detailed filing. Detailed filing data is available for this year.$3.44$0.01$3.43$0.30$0.35$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.56$0.06$3.49$0.48$0.71$0.24
2018Detailed filing. Detailed filing data is available for this year.$3.73$0.00$3.73$3.57$0.65$2.91
2017Detailed filing. Detailed filing data is available for this year.$0.82$0.82$0.41$0.44$0.03
2016Summary only. Only limited summary data is available for this year.$0.84$0.00$0.49$0.38$0.10
2015Summary only. Only limited summary data is available for this year.$0.74$0.00$0.74$0.44$0.30
2014Summary only. Only limited summary data is available for this year.$0.44$0.00$0.52$0.57$0.05
2013Summary only. Only limited summary data is available for this year.$0.49$0.00$0.48$0.60$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$0.44$0.65$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.82$0.58$0.68$0.10