Civic Intelligence

Besharat Arts Foundation Inc

EIN 81-4396515 • 501(c)3 • Atlanta, GA

Profile

To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.

161 Mangum St SW STE 101Atlanta, GA 30313

n/A

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.00x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

36th percentile

-1.5%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

40th percentile

-0.2%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-17%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$726,968

Down $1,303 (-0.2%) from 2023

Liabilities

Up

$1,000

Up $1,000 from 2023

Net Assets

Down

$725,968

Down $2,303 (-0.3%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin36th percentile

Revenue

Down

$218,806

Down $46,197 (-17%) from 2023

Expenses

Down

$222,133

Down $10,631 (-4.6%) from 2023

Net Income

Down

-$3,327

Down $35,566 (-110%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$800K$600K$400K$200K$0Assets 2018: $780,345Liabilities 2018: $0Net Assets 2018: $780,3452018Assets 2019: $664,138Liabilities 2019: $0Net Assets 2019: $664,1382019Assets 2020: $620,139Liabilities 2020: $0Net Assets 2020: $620,1392020Assets 2021: $647,286Liabilities 2021: $0Net Assets 2021: $647,2862021Assets 2022: $696,032Liabilities 2022: $0Net Assets 2022: $696,0322022Assets 2023: $728,271Liabilities 2023: $0Net Assets 2023: $728,2712023Assets 2024: $726,968Liabilities 2024: $1,000Net Assets 2024: $725,9682024

Highlighted filing

2024

Assets$726,968
Liabilities$1,000
Net Assets$725,968
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.0M$500K$0-$500KRevenue 2018: $788,000Expenses 2018: $7,655Net Income 2018: $780,3452018Revenue 2019: $125,838Expenses 2019: $242,045Net Income 2019: -$116,2072019Revenue 2020: $250,342Expenses 2020: $275,403Net Income 2020: -$25,0612020Revenue 2021: $191,741Expenses 2021: $165,228Net Income 2021: $26,5132021Revenue 2022: $306,980Expenses 2022: $258,234Net Income 2022: $48,7462022Revenue 2023: $265,003Expenses 2023: $232,764Net Income 2023: $32,2392023Revenue 2024: $218,806Expenses 2024: $222,133Net Income 2024: -$3,3272024

Highlighted filing

2024

Revenue$218,806
Expenses$222,133
Net Income-$3,327
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$726,968
Liabilities
$1,000
Net assets
$725,968
Revenue
$218,806
Expenses
$222,133
Net income
-$3,327
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.27$0.01$7.26$2.19$2.22$0.03
2023Detailed filing. Detailed filing data is available for this year.$7.28$0.00$7.28$2.65$2.33$0.32
2022Detailed filing. Detailed filing data is available for this year.$6.96$0.00$6.96$3.07$2.58$0.49
2021Detailed filing. Detailed filing data is available for this year.$6.47$0.00$6.47$1.92$1.65$0.27
2020Detailed filing. Detailed filing data is available for this year.$6.20$0.00$6.20$2.50$2.75$0.25
2019Detailed filing. Detailed filing data is available for this year.$6.64$0.00$6.64$1.26$2.42$1.16
2018Detailed filing. Detailed filing data is available for this year.$7.80$0.00$7.80$7.88$0.08$7.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.2
Gross Receipts
$221,570
Mission and Program Overview

Mission

To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$550,000$550,000→ $0
Cash and Non-Interest-Bearing Accounts$113,091$111,788▼ $1,303
Inventories for Sale or Use$45,000$45,000→ $0
Other Notes and Loans Receivable, Net$20,180$20,180→ $0
Total Assets$729,850$726,968▼ $2,882
Other Assets Total$1,579--
Liabilities
Accounts Payable and Accrued Expenses-$1,000-
Other Liabilities$555--
Total Liabilities$555$1,000▲ $445
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$729,295$725,968▼ $3,327
Total Net Assets Fund Balance$729,295$725,968▼ $3,327
Total Liabilities and Net Assets / Fund Balance$729,850$726,968▼ $2,882

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$550,000-$550,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Massoud BesharatPresident and Treasurer
David BesharatVice-President and CFO
Sami TannousSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$221,570
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-2,764
All Other Contributions
$221,570
Change in Net Assets
$-3,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$165,148
Salaries, Compensation, and Employee Benefits$56,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$56,785-$56,785
Office Expenses$51,109--$51,109
Occupancy-$32,444-$32,444
Travel$4,229$1,799-$6,028
Fees for Services Legal-$2,509-$2,509
Fees for Services Accounting-$792-$792
Other Employee Benefits-$200-$200
Fees for Services Other-$128-$128
Interest-$113-$113
Other Expenses$70,590$40-$40
Total Functional Expenses$125,928$96,205$0$222,133
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
Annual disclosure for covered persons
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

Officer directors etc family relationship Part VI line 2

“David Besharat is the nephew of Massoud Besharat.”

Form 990 governing body review Part VI line 11

“Form 990 was presented to the governing body and each line and schedule was reviewed in a meeting with the return preparer.”

Conflict of interest policy compliance Part VI line 12C

“Annually all Directors, Officers, Committee and Task Force Chairs shall disclose any direct or indirect relationships with organizations, either for-profit or not-for-profit, that may, during their term of office, be involved with the Foundation in a formal capacity. If a conflict exists, then that person is excluded from affecting any decision for the Foundation to participate in the transaction. Copies of the policy are included in the orientation materials for newly-elected Board members, shared with new Directors, Officers, Committee and Task Force Chairs, and shared with the Nominating Committee for distribution to all prospective candidates. The Policy is reviewed periodically for the information and guidance of all individuals who serve the Foundation in a formal capacity.”

Governing documents etc available to public Part VI line 19

“Upon request from the general public, tax documents and schedules and governing documents including conflict of interest policies and whistleblower policies are either emailed or mailed to the requesting persons or organizations.”

Filing and Contact Details

Filer

Filer Name
Besharat Arts Foundation Inc
EIN
81-4396515
In Care Of
% Massoud Besharat
Phone
4045244781
Address
161 Mangum St SW STE 101, Atlanta, GA 30313

Signing Officer

Name
Massoud Besharat
Title
Chief Executive Officer
Phone
4044345555
Signed
2025-04-30
Discuss with paid preparer
No

Organization Details

Principal Officer
Massoud Besharat
Formed
2013
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
3
Employees
1

Preparer

Firm
Morris Legal and Tax
Address
2801 Buford Highway, Atlanta, GA 30329
Preparer
Najah Middleton
Phone
4043287300
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Bank Fees - $63 Repairs and Maintenance - $9,435 Cleaning - $162 Cleaning and Framing - $17,579 Framing and Maintenance - $38,755”

Raw XML Appendix324 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/ExplanationTxt0David Besharat is the nephew of Massoud Besharat.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 was presented to the governing body and each line and schedule was reviewed in a meeting with the return preparer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annually all Directors, Officers, Committee and Task Force Chairs shall disclose any direct or indirect relationships with organizations, either for-profit or not-for-profit, that may, during their term of office, be involved with the Foundation in a formal capacity. If a conflict exists, then that person is excluded from affecting any decision for the Foundation to participate in the transaction. Copies of the policy are included in the orientation materials for newly-elected Board members, shared with new Directors, Officers, Committee and Task Force Chairs, and shared with the Nominating Committee for distribution to all prospective candidates. The Policy is reviewed periodically for the information and guidance of all individuals who serve the Foundation in a formal capacity.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request from the general public, tax documents and schedules and governing documents including conflict of interest policies and whistleblower policies are either emailed or mailed to the requesting persons or organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank Fees - $63 Repairs and Maintenance - $9,435 Cleaning - $162 Cleaning and Framing - $17,579 Framing and Maintenance - $38,755
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0125928
IRS990/TotalFunctionalExpensesGrp/TotalAmt0222133
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0555
IRS990/TotalLiabilitiesEOYAmt01000
IRS990/TotalLiabilitiesGrp/BOYAmt0555
IRS990/TotalLiabilitiesGrp/EOYAmt01000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0729295
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0725968
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0125928
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-2764
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0218806
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0729850
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0726968
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01799
IRS990/TravelGrp/ProgramServicesAmt04229
IRS990/TravelGrp/TotalAmt06028
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0161 Mangum St SW Ste 101
IRS990/USAddress/CityNm0Atlanta
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030313
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MASSOUD BESHARAT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Executive Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum04044345555
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Besharat Arts Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0BESH
ReturnHeader/Filer/EIN0814396515
ReturnHeader/Filer/InCareOfNm0% Massoud Besharat
ReturnHeader/Filer/PhoneNum04045244781
ReturnHeader/Filer/USAddress/AddressLine1Txt0161 Mangum St SW STE 101
ReturnHeader/Filer/USAddress/CityNm0Atlanta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030313
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Morris Legal and Tax
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02801 Buford Highway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Atlanta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030329
ReturnHeader/PreparerPersonGrp/PhoneNum04043287300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NAJAH MIDDLETON
ReturnHeader/ReturnTs02025-11-11T12:34:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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