Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Studios of Cocoa Beach an Art Cooperative Inc.
EIN 81-3440989 • 501(c)3 • Cocoa Beach, FL
Pub. 78 Eligible990-N Coverage
Profile
An art cooperative dedicated to mobilizing the diversity of the arts to inspire, educate and enrich the community through education, events, exhibits and outreach
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.05x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 4.5% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Balance Sheet
Assets
Down$43,895
Down $91,898 (-68%) from 2024
Liabilities
Down$2,172
Down $13,345 (-86%) from 2024
Net Assets
Down$41,723
Down $78,553 (-65%) from 2024
Revenue
Down$102,384
Down $5,930 (-5.5%) from 2024
Expenses
Up$98,116
Up $42,837 (+77%) from 2024
Net Income
Down$4,268
Down $48,767 (-92%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $43,895
- Liabilities
- $2,172
- Net assets
- $41,723
- Revenue
- $102,384
- Expenses
- $98,116
- Net income
- $4,268
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 10, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $102,384
Mission and Program Overview
Mission
An art cooperative dedicated to mobilizing the diversity of the arts to inspire, educate and enrich the community through education, events, exhibits and outreach
Program Services
| Description | Grants | Expenses |
|---|---|---|
| AN ART COOPERATIVE DEDICATED TO MOBILIZING THE DIVERSITY OF THE ARTS TO INSPIRE, EDUCATE, AND ENRICH THE COMMUNITY THROUGH EDUCATION, EVENTS, EXHIBITS AND OUTREACH. | - | $78,625 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LAYNE ALVAREZ | Treasurer | - | $4,574 | - | $4,574 |
| BREAN DUNCAN | President | - | $0 | - | - |
| MARK PALMER | Vice Preside | - | $0 | - | - |
| MARSHA HOUCK | Vice Preside | - | $0 | - | - |
| REBECCA RAGAIN | Secretary | - | $0 | - | - |
| JAMILLE HADDAD | Director | - | $0 | - | - |
| NICOLE HOPKINS | Director | - | $0 | - | - |
| CLYDE MANN | Director | - | $0 | - | - |
| TONY SASSO | Director | - | $0 | - | - |
| DEBORA TWEEDIE | Director | - | $0 | - | - |
| JAYMEE WEINREICH | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Studios of Cocoa Beach
- EIN
- 81-3440989
- Phone
- 3216988800
- Address
- 165 MINUTEMAN CAUSEWAY, COCOA BEACH, FL 32931
Signing Officer
- Name
- Layne Alvarez
- Title
- Treasurer
- Phone
- 3216988800
- Signed
- 2026-02-10
Preparer
- Firm
- Taylor & Lockard Pa
- Address
- 3960 SOUTH BANANA RIVER BLVD, COCOA BEACH, FL 32931
- Preparer
- Patricia Folsom
- Phone
- 3217844515
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Miscellaneous income 332 sales tax collection allowanc 117 total 449”
Form 990-ez, Part I, Line 16
“Expenses advertising 480 meal and relations 247 office 572 postage 68 insurance 2,773 total 4,140”
Form 990-ez, Part I, Line 20
“OTHER DECREASES -82,823”
Form 990-ez, Part II, Line 24
“Accounts receivable 680 680 inventories for sale or use 82,823 0 total 83,503 680”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 164 0 gift cert 438 0 officer loan 1,900 1,431 sales tax 780 741 sba loan 12,233 0”
Form 990-ez, Part III
“An art cooperative dedicated to mobilizing the diversity of the arts to inspire, educate and enrich the community through education, events, exhibits and outreach”
Raw XML Appendix164 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | LAYNE ALVAREZ |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3216988800 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1020 S ATLANTIC AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | COCOA BEACH |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32931 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 52290 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 43215 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2263 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4268 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 68233 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 135793 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 43895 |
| IRS990EZ/GrossReceiptsAmt | 0 | 102384 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 8 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 120278 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 41723 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 120278 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 41723 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 25743 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 4574 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BREAN DUNCAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARK PALMER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARSHA HOUCK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | REBECCA RAGAIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | LAYNE ALVAREZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JAMILLE HADDAD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | NICOLE HOPKINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CLYDE MANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | TONY SASSO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | DEBORA TWEEDIE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | JAYMEE WEINREICH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 83503 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 680 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -82823 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 4140 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 449 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | AN ART COOPERATIVE DEDICATED TO MOBILIZING THE DIVERSITY OF THE ARTS TO INSPIRE, EDUCATE AND ENRICH THE COMMUNITY THROUGH EDUCATION, EVENTS, EXHIBITS AND OUTREACH |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 99664 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | AN ART COOPERATIVE DEDICATED TO MOBILIZING THE DIVERSITY OF THE ARTS TO INSPIRE, EDUCATE, AND ENRICH THE COMMUNITY THROUGH EDUCATION, EVENTS, EXHIBITS AND OUTREACH. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 78625 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 15515 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2172 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 98116 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 78625 |
| IRS990EZ/TotalRevenueAmt | 0 | 102384 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 2263 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1919 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2046 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 6228 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 132583 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 6228 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2263 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1919 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2046 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 6228 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 6228 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISCELLANEOUS INCOME 332 SALES TAX COLLECTION ALLOWANC 117 TOTAL 449 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 480 MEAL AND RELATIONS 247 OFFICE 572 POSTAGE 68 INSURANCE 2,773 TOTAL 4,140 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OTHER DECREASES -82,823 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS RECEIVABLE 680 680 INVENTORIES FOR SALE OR USE 82,823 0 TOTAL 83,503 680 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 164 0 GIFT CERT 438 0 OFFICER LOAN 1,900 1,431 SALES TAX 780 741 SBA LOAN 12,233 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AN ART COOPERATIVE DEDICATED TO MOBILIZING THE DIVERSITY OF THE ARTS TO INSPIRE, EDUCATE AND ENRICH THE COMMUNITY THROUGH EDUCATION, EVENTS, EXHIBITS AND OUTREACH |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LAYNE ALVAREZ |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3216988800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | STUDIOS OF COCOA BEACH |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | AN ART COOPERATIVE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | STUD |
| ReturnHeader/Filer/EIN | 0 | 813440989 |
| ReturnHeader/Filer/PhoneNum | 0 | 3216988800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 165 MINUTEMAN CAUSEWAY |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COCOA BEACH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 32931 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 592519864 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TAYLOR & LOCKARD PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3960 SOUTH BANANA RIVER BLVD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COCOA BEACH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 32931 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3217844515 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PATRICIA FOLSOM |
| ReturnHeader/ReturnTs | 0 | 2026-02-20T15:35:03-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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