Civic Intelligence

Arts Visalia

990 • Fiscal year 2023 • EIN 77-0428527

Jul 01, 2022 to Jun 30, 2023 • Filed on Sep 05, 2023

Organization Profilewww.artsvisalia.org
P O Box 251Visalia, CA 93279

(559) 739-0905

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.04x

Higher debt load relative to assets than 73% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.07x

Higher debt load relative to revenue than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

60th percentile

8.7%

Higher net margin than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

59th percentile

6.6%

Faster asset growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

-4.0%

Faster revenue growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$399,044

Up $24,693 (+6.6%) from 2022

Net Assets

Up

$384,865

Up $16,777 (+4.6%) from 2022

Liabilities

Up

$14,179

Up $7,916 (+126%) from 2022

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin60th percentile

Revenue

Down

$192,323

Down $8,091 (-4.0%) from 2022

Expenses

Up

$175,546

Up $1,327 (+0.8%) from 2022

Net Income

Down

$16,777

Down $9,418 (-36%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$600K$400K$200K$0Assets 2011: $415,294Liabilities 2011: $1,184Net Assets 2011: $414,1102011Assets 2012: $386,640Liabilities 2012: $1,560Net Assets 2012: $385,0802012Assets 2013: $422,261Liabilities 2013: $25,339Net Assets 2013: $396,9222013Assets 2014: $401,715Liabilities 2014: $17,123Net Assets 2014: $384,5922014Assets 2015: $378,807Liabilities 2015: $11,806Net Assets 2015: $367,0012015Assets 2016: $359,389Liabilities 2016: $9,088Net Assets 2016: $350,3012016Assets 2017: $352,402Liabilities 2017: $3,655Net Assets 2017: $348,7472017Assets 2018: $335,776Liabilities 2018: $7,066Net Assets 2018: $328,7102018Assets 2019: $327,840Liabilities 2019: $9,417Net Assets 2019: $318,4232019Assets 2020: $333,385Liabilities 2020: $5,115Net Assets 2020: $328,2702020Assets 2021: $348,119Liabilities 2021: $6,226Net Assets 2021: $341,8932021Assets 2022: $374,351Liabilities 2022: $6,263Net Assets 2022: $368,0882022Assets 2023: $399,044Liabilities 2023: $14,179Net Assets 2023: $384,8652023Assets 2024: $361,080Liabilities 2024: $6,304Net Assets 2024: $354,7762024Assets 2025: $339,721Liabilities 2025: $5,720Net Assets 2025: $334,0012025

Highlighted filing

2023

Assets$399,044
Liabilities$14,179
Net Assets$384,865
Open 2023 Filing

Operations Trend

Revenue Growth39th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $117,061Expenses 2011: $137,743Net Income 2011: -$20,6822011Revenue 2012: $105,870Expenses 2012: $124,838Net Income 2012: -$18,9682012Revenue 2013: $134,482Expenses 2013: $122,640Net Income 2013: $11,8422013Revenue 2014: $121,655Expenses 2014: $133,985Net Income 2014: -$12,3302014Revenue 2015: $112,316Expenses 2015: $129,907Net Income 2015: -$17,5912015Revenue 2016: $126,936Expenses 2016: $143,636Net Income 2016: -$16,7002016Revenue 2017: $107,001Expenses 2017: $108,555Net Income 2017: -$1,5542017Revenue 2018: $104,070Expenses 2018: $124,107Net Income 2018: -$20,0372018Revenue 2019: $106,300Expenses 2019: $116,587Net Income 2019: -$10,2872019Revenue 2020: $105,786Expenses 2020: $95,939Net Income 2020: $9,8472020Revenue 2021: $118,524Expenses 2021: $104,901Net Income 2021: $13,6232021Revenue 2022: $200,414Expenses 2022: $174,219Net Income 2022: $26,1952022Revenue 2023: $192,323Expenses 2023: $175,546Net Income 2023: $16,7772023Revenue 2024: $140,966Expenses 2024: $171,055Net Income 2024: -$30,0892024Revenue 2025: $158,311Expenses 2025: $179,086Net Income 2025: -$20,7752025

Highlighted filing

2023

Revenue$192,323
Expenses$175,546
Net Income$16,777
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 5, 2023
Return Version
2022v5.0
Gross Receipts
$202,663
Mission and Program Overview

Mission

To promote the arts in visalia, california

To promote the arts in the city of visalia and tulare county of california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$241,439$228,246▼ $13,193
Cash and Non-Interest-Bearing Accounts$97,506$89,102▼ $8,404
Savings and Temporary Cash Investments$34,821$81,576▲ $46,755
Accounts Receivable$585$120▼ $465
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$374,351$399,044▲ $24,693
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$11,851-
Other Liabilities$6,263$2,328▼ $3,935
Total Liabilities$6,263$14,179▲ $7,916
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$365,569$382,346▲ $16,777
Net Assets With Donor Restrictions$2,519$2,519→ $0
Total Net Assets Fund Balance$368,088$384,865▲ $16,777
Total Liabilities and Net Assets / Fund Balance$374,351$399,044▲ $24,693

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$159,708$215,111$374,819
Buildings$68,249$97,672$165,921
Equipment$289$5,594$5,883
Other Land Buildings-$5,214$5,214
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Carla D CalhounPresident
Mary Jo EastesVice President
Alison MiniaciDirector
Bill YoshimotoDirector
Brooke CarmanDirector
Didi HammondDirector
James BonafeDirector
Judy LawsenDirector
Lynne DwelleDirector
Pat FosterDirector
Randall RangerDirector
Roberto De La RosaDirector
William SaDirector
Janelle HowardSecretary
Howard EisnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$107,880
Program Service Revenue
$31,436
Investment Income
$1,766
Other Revenue
$51,241
All Other Contributions
$72,380
Change in Net Assets
$16,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,215
Salaries, Compensation, and Employee Benefits$56,331
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$28,297$28,034-$56,331
All Other Expenses$17,420$18,945-$36,365
Depreciation Depletion$13,193--$13,193
Office Expenses-$9,921-$9,921
Other Expenses$16,753$8,149-$8,149
Insurance-$5,872-$5,872
Advertising$1,392--$1,392
Fees for Services Accounting-$1,372-$1,372
Total Functional Expenses$94,509$81,037$0$175,546
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,265
Fundraising Direct Expenses$10,340
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Orchid Sale$25,230$25,230$9,736$15,494
Fall Event$5,722$5,722$450$5,272
Total Events$30,952$30,952$10,186$20,766
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,462
Sales Tax Payable$866
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 A, Line 6

“Members are individuals who receive notices and are apprised of the organization's upcoming activities. Members pay an annual fee to be recognized by the organization in this manner and receive no other benefit for their membership.”

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

“A copy of the form 990 is furnished to the board of directors prior to filing. The board reviews the form 990. Once the board has approved the form 990, the president signs the original form and it is filed with the irs.”

Form 990, Part VI, Section B, Line 12C

“Done annually - board reviews any interests that could pose a conflict.”

Form 990, Part VI, Section C, Line 19

“The organization furnishes copies of its governing documents and financial statements to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Arts Visalia
EIN
77-0428527
Phone
5597390905
Address
P O BOX 251, VISALIA, CA 93279

Signing Officer

Name
Carla D Calhoun
Title
President
Signed
2023-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carla D Calhoun
Formed
1996
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
3
Volunteers
20

Preparer

Firm
Scott Mainord Langley & Simmons Inc
Address
3600 West Mineral King Avenue Suite, Visalia, CA 93291
Preparer
Gary A Simmons
Phone
5596253200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“ADULT ART CLASS - MATERIAL: Column (A) - Total = $3006; Column (B) - Program Services = $3006; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“ART EXHIBITION: Column (A) - Total = $4409; Column (B) - Program Services = $4409; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BANK CHARGES: Column (A) - Total = $1390; Column (B) - Program Services = $0; Column (C) - Management & General = $1390; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DUES & SUBSCRIPTIONS: Column (A) - Total = $1396; Column (B) - Program Services = $0; Column (C) - Management & General = $1396; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FUND RAISER EXPENSES: Column (A) - Total = $876; Column (B) - Program Services = $0; Column (C) - Management & General = $876; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“JANITORIAL: Column (A) - Total = $4850; Column (B) - Program Services = $0; Column (C) - Management & General = $4850; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISCELLANEOUS: Column (A) - Total = $2942; Column (B) - Program Services = $4; Column (C) - Management & General = $2938; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PAYROLL TAXES: Column (A) - Total = $4608; Column (B) - Program Services = $2304; Column (C) - Management & General = $2304; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $1678; Column (B) - Program Services = $0; Column (C) - Management & General = $1678; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Printing and Publications: Column (A) - Total = $2697; Column (B) - Program Services = $2697; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PROGRAM EXP: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SECURITY: Column (A) - Total = $593; Column (B) - Program Services = $0; Column (C) - Management & General = $593; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SPECIAL EVENTS: Column (A) - Total = $5000; Column (B) - Program Services = $5000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TAXES & LICENSES: Column (A) - Total = $367; Column (B) - Program Services = $0; Column (C) - Management & General = $367; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TELEPHONE: Column (A) - Total = $456; Column (B) - Program Services = $0; Column (C) - Management & General = $456; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“WEBSITE: Column (A) - Total = $1414; Column (B) - Program Services = $0; Column (C) - Management & General = $1414; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“WORKERS COMPENSATION INSURANCE: Column (A) - Total = $683; Column (B) - Program Services = $0; Column (C) - Management & General = $683; Column (D) - Fundraising = $0”

Raw XML AppendixShowing 400 of 604 raw XML fields

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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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$399,044
Liabilities
$14,179
Net assets
$384,865
Revenue
$192,323
Expenses
$175,546
Net income
$16,777
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.06$3.34$1.58$1.79$0.21
2024Summary only. Only limited summary data is available for this year.$3.61$0.06$3.55$1.41$1.71$0.30
2023Detailed filing. Detailed filing data is available for this year.$3.99$0.14$3.85$1.92$1.76$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.06$3.68$2.00$1.74$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$0.06$3.42$1.19$1.05$0.14
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.05$3.28$1.06$0.96$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$0.09$3.18$1.06$1.17$0.10
2018Summary only. Only limited summary data is available for this year.$3.36$0.07$3.29$1.04$1.24$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.52$0.04$3.49$1.07$1.09$0.02
2016Summary only. Only limited summary data is available for this year.$3.59$0.09$3.50$1.27$1.44$0.17
2015Detailed filing. Detailed filing data is available for this year.$3.79$0.12$3.67$1.12$1.30$0.18
2014Summary only. Only limited summary data is available for this year.$4.02$0.17$3.85$1.22$1.34$0.12
2013Summary only. Only limited summary data is available for this year.$4.22$0.25$3.97$1.34$1.23$0.12
2012Summary only. Only limited summary data is available for this year.$3.87$0.02$3.85$1.06$1.25$0.19
2011Summary only. Only limited summary data is available for this year.$4.15$0.01$4.14$1.17$1.38$0.21
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • <$500k nonprofits