Civic Intelligence

Community School of the Arts

EIN 81-3612091 • 501(c)3 • Fort Smith, AR

Pub. 78 Eligible

Profile

To broaden and enrich the lives of the younger people in our community through the arts.

P O Box 11881Fort Smith, AR 72917

www.csafortsmith.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.70x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

13.49x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

3rd percentile

-124%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-72%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$20,259,719

Up $2,769,877 (+16%) from 2023

Liabilities

Up

$14,251,451

Up $4,076,545 (+40%) from 2023

Net Assets

Down

$6,008,268

Down $1,306,668 (-18%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin3rd percentile

Revenue

Down

$1,056,299

Down $2,725,529 (-72%) from 2023

Expenses

Up

$2,362,465

Up $1,591,147 (+206%) from 2023

Net Income

Down

-$1,306,166

Down $4,316,676 (-143%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$30M$20M$10M$0Assets 2017: $47,289Liabilities 2017: $3,513Net Assets 2017: $43,7762017Assets 2018: $1,582,426Liabilities 2018: $1,471,373Net Assets 2018: $111,0532018Assets 2019: $1,732,498Liabilities 2019: $1,503,200Net Assets 2019: $229,2982019Assets 2020: $1,982,116Liabilities 2020: $1,537,100Net Assets 2020: $445,0162020Assets 2021: $2,956,456Liabilities 2021: $1,499,286Net Assets 2021: $1,457,1702021Assets 2022: $4,304,427Liabilities 2022: $0Net Assets 2022: $4,304,4272022Assets 2023: $17,489,842Liabilities 2023: $10,174,906Net Assets 2023: $7,314,9362023Assets 2024: $20,259,719Liabilities 2024: $14,251,451Net Assets 2024: $6,008,2682024

Highlighted filing

2024

Assets$20,259,719
Liabilities$14,251,451
Net Assets$6,008,268
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2017: $263,140Expenses 2017: $219,364Net Income 2017: $43,7762017Revenue 2018: $345,316Expenses 2018: $278,040Net Income 2018: $67,2762018Revenue 2019: $457,909Expenses 2019: $339,665Net Income 2019: $118,2442019Revenue 2020: $661,173Expenses 2020: $445,455Net Income 2020: $215,7182020Revenue 2021: $1,389,504Expenses 2021: $377,350Net Income 2021: $1,012,1542021Revenue 2022: $3,392,512Expenses 2022: $545,256Net Income 2022: $2,847,2562022Revenue 2023: $3,781,828Expenses 2023: $771,318Net Income 2023: $3,010,5102023Revenue 2024: $1,056,299Expenses 2024: $2,362,465Net Income 2024: -$1,306,1662024

Highlighted filing

2024

Revenue$1,056,299
Expenses$2,362,465
Net Income-$1,306,166
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,259,719
Liabilities
$14,251,451
Net assets
$6,008,268
Revenue
$1,056,299
Expenses
$2,362,465
Net income
-$1,306,166
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.3$14.3$6.01$1.06$2.36$1.31
2023Detailed filing. Detailed filing data is available for this year.$17.5$10.2$7.31$3.78$0.77$3.01
2022Detailed filing. Detailed filing data is available for this year.$4.30$0.00$4.30$3.39$0.55$2.85
2021Detailed filing. Detailed filing data is available for this year.$2.96$1.50$1.46$1.39$0.38$1.01
2020Detailed filing. Detailed filing data is available for this year.$1.98$1.54$0.45$0.66$0.45$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.73$1.50$0.23$0.46$0.34$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.58$1.47$0.11$0.35$0.28$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.04$0.26$0.22$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 27, 2024
Return Version
2023v6.0
Gross Receipts
$1,056,299
Mission and Program Overview

Mission

To broaden and enrich the lives of the younger people in our community through the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,432,573$653,449▼ $13,779,124
Cash and Non-Interest-Bearing Accounts$1,378,628$314,836▼ $1,063,792
Investments Program Related-$304,168-
Intangible Assets-$287,010-
Investments in Publicly Traded Securities$1,675,387$159,661▼ $1,515,726
Accounts Receivable$3,255$7,226▲ $3,971
Total Assets$17,489,843$20,259,719▲ $2,769,876
Other Assets Total-$18,533,369-
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,174,906$14,250,417▲ $4,075,511
Accounts Payable and Accrued Expenses-$1,034-
Total Liabilities$10,174,906$14,251,451▲ $4,076,545
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,285,043$5,978,374▼ $1,306,669
Net Assets With Donor Restrictions$29,894$29,894→ $0
Total Net Assets Fund Balance$7,314,937$6,008,268▼ $1,306,669
Total Liabilities and Net Assets / Fund Balance$17,489,843$20,259,719▲ $2,769,876

Asset Categories

AssetBook ValueDepreciationBasis
Land$620,000-$620,000
Other Assets Org$126--
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
2 Jeannie ColeChair
1 Ben ShipleyVice Chair
10 Robin CleggBoard Member
11 Melissa UdoujBoard Member
13 Linda SchmidtBoard Member
15 Karen SlagleBoard Member
5 Karen FarrisBoard Member
6 Russell GibsonBoard Member
7 Jerry GlidewellBoard Member
8 Joseph LeeBoard Member
9 Randy McfarlandBoard Member
14 Dr Phillip RussellDirector of Deve
12 Dr Rosilee RussellExecutive Di
3 Peggy WalterSecretary
4 Lindsay ConleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$526,348
Program Service Revenue
$410,076
Investment Income
$71,198
Other Revenue
$48,677
All Other Contributions
$206,070
Change in Net Assets
$-1,306,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,965,114
Salaries, Compensation, and Employee Benefits$397,351
Total Fundraising Expense$64,192
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,423,899--$1,423,899
Other Salaries and Wages$228,421$148,231-$376,652
Interest-$249,345-$249,345
Occupancy$28,300--$28,300
Advertising-$26,737-$26,737
Fees for Services Accounting-$23,774-$23,774
Information Technology-$21,479-$21,479
Payroll Taxes-$20,699-$20,699
Other Expenses$6,437$578$64,192$7,015
All Other Expenses$6,850--$6,850
Depreciation Depletion$6,724--$6,724
Insurance-$5,029-$5,029
Office Expenses-$4,611-$4,611
Fees for Services Legal-$1,103-$1,103
Total Functional Expenses$1,796,687$501,586$64,192$2,362,465
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
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

Governance Explanations

Form 990, Part VI

“Form 990 part vi, section b line 11b: form 990 is reviewed by the board chairman, the executive director and the finance committee of the organization. Form 990, part vi, section b, line 12c: community school of the arts have adopted and continually monitored their conflict of interest policy. Form 990, part vi, section b, line 15a: community school of the arks shall annually evaluate the executive director on his/her performance, and ask for his/her input on matters of performance and compensation. Form 990, part vi, section c, line 18: by request.”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Community School of the Arts
EIN
81-3612091
Phone
4794342880
Address
P O BOX 11881, FORT SMITH, AR 72917

Signing Officer

Name
12 Dr Rosilee Russell
Title
Executive Director
Phone
4794342880
Signed
2024-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
12 Dr Rosilee Russell
Formed
2016
Legal Domicile
Ar
Voting Board Members
13
Independent Board Members
13
Employees
17

Preparer

Firm
Lawson Accounting Group
Address
1901 WHEELER AVE, FORT SMITH, AR 72901-5425
Preparer
Polly Lawson
Phone
4796483680
Supplemental Narrative

Additional Explanations

Form 990

“Form 990, part i line i, description of organization mission: theatre, dance and art. To broaden and enrich the lives of the younger people in the community through the arts.”

Form 990, Page 2, Part III, Line 4D

“The organization is designed to provide after-school arks activities for children and youth of all ages and levels in music, theatre, dance and art.”

Form 990, Part IX, Line 11G

“OTHER EXP 1,423,899 0 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -503”

Form 990, Part XII

“Part xii - financial statement and reporting, line 2c no change in oversight.”

Raw XML AppendixShowing 400 of 412 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART I LINE I, DESCRIPTION OF ORGANIZATION MISSION: THEATRE, DANCE AND ART. TO BROADEN AND ENRICH THE LIVES OF THE YOUNGER PEOPLE IN THE COMMUNITY THROUGH THE ARTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS DESIGNED TO PROVIDE AFTER-SCHOOL ARKS ACTIVITIES FOR CHILDREN AND YOUTH OF ALL AGES AND LEVELS IN MUSIC, THEATRE, DANCE AND ART.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 PART VI, SECTION B LINE 11B: FORM 990 IS REVIEWED BY THE BOARD CHAIRMAN, THE EXECUTIVE DIRECTOR AND THE FINANCE COMMITTEE OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12C: COMMUNITY SCHOOL OF THE ARTS HAVE ADOPTED AND CONTINUALLY MONITORED THEIR CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A: COMMUNITY SCHOOL OF THE ARKS SHALL ANNUALLY EVALUATE THE EXECUTIVE DIRECTOR ON HIS/HER PERFORMANCE, AND ASK FOR HIS/HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18: BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PART XII - FINANCIAL STATEMENT AND REPORTING, LINE 2C NO CHANGE IN OVERSIGHT.
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