Civic Intelligence

Pop-Up Project

990 • Fiscal year 2023 • EIN 81-5373267

Jan 01, 2023 to Dec 31, 2023 • Filed on May 11, 2024

3214 Brainerd RoadChattanooga, TN 37411

(559) 967-3861

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

68th percentile

16%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$47,383

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

98th percentile

426%

Faster asset growth than 98% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

39%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$156,793

Up $126,975 (+426%) from 2022

Net Assets

Up

$156,793

Up $126,975 (+426%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$558,110

Up $157,351 (+39%) from 2022

Expenses

Up

$470,225

Up $39,898 (+9.3%) from 2022

Net Income

Up

$87,885

Up $117,453 (+397%) from 2022

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2019: $59,445Liabilities 2019: $02019Assets 2020: $90,248Liabilities 2020: $15,548Net Assets 2020: $74,7002020Assets 2021: $60,267Liabilities 2021: $882Net Assets 2021: $59,3852021Assets 2022: $29,818Liabilities 2022: $0Net Assets 2022: $29,8182022Assets 2023: $156,793Liabilities 2023: $0Net Assets 2023: $156,7932023Assets 2024: $161,613Liabilities 2024: $0Net Assets 2024: $161,6132024

Highlighted filing

2023

Assets$156,793
Liabilities$0
Net Assets$156,793

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2019: $146,140Expenses 2019: $95,617Net Income 2019: $50,5232019Revenue 2020: $226,302Expenses 2020: $207,972Net Income 2020: $18,3302020Revenue 2021: $247,246Expenses 2021: $262,560Net Income 2021: -$15,3142021Revenue 2022: $400,759Expenses 2022: $430,327Net Income 2022: -$29,5682022Revenue 2023: $558,110Expenses 2023: $470,225Net Income 2023: $87,8852023Revenue 2024: $321,591Expenses 2024: $316,771Net Income 2024: $4,8202024

Highlighted filing

2023

Revenue$558,110
Expenses$470,225
Net Income$87,885
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 11, 2024
Return Version
2023v5.1
Gross Receipts
$558,110
Mission and Program Overview

Mission

The pop-up project's mission is to increase access to the performing arts and to generate fair wage opportunities for artists.

To build a vibrant, diverse and sustainable performing arts economy that is authentic to our area and engaged with our community, while providing fair wage opportunities to local artists.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$29,818$156,793▲ $126,975
Cash and Non-Interest-Bearing Accounts$23,654$89,697▲ $66,043
Accounts Receivable-$59,309-
Total Assets$29,818$156,793▲ $126,975
Other Assets Total$6,164$7,787▲ $1,623
Liabilities
Other Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$29,818$156,793▲ $126,975
Total Liabilities and Net Assets / Fund Balance$29,818$156,793▲ $126,975

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$3,383--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Louis MarinInterim Executive DirectorFT$47,383$47,383
Jules DownumExecutive DirectorFT$45,833$45,833

Board Members and Trustees

NameTitle
Ann CarterPresident
Betsy CakeBoard Member
Harolda BrysonBoard Member
J Barry WhiteBoard Member
Kreneshia WhitesideBoard Member
Lya KimbroughBoard Member
Maria VivesBoard Member
Woodson CarpenterBoard Member
Chloe MorrisonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$381,803
Program Service Revenue
$171,616
Investment Income
$0
Other Revenue
$4,691
All Other Contributions
$366,703
Change in Net Assets
$87,885
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$334,062
Salaries, Compensation, and Employee Benefits$136,163
Total Fundraising Expense$53,828
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$190,855$22,454$11,227$224,536
Current Officers, Directors, Trustees, and Key Employees$43,555$29,340$20,322$93,217
Other Salaries and Wages$26,615$3,327$3,327$33,269
Occupancy$24,287$4,857$3,238$32,382
Advertising$11,115$0$11,115$22,230
Fees for Services Management$9,970$7,976$1,994$19,940
Other Expenses$9,714$2,428$0$12,142
Payroll Taxes$7,741$968$968$9,677
Office Expenses$1,623$5,276$1,218$8,117
Fees for Services Accounting$0$7,178$0$7,178
Depreciation Depletion$1,877$0$0$1,877
Insurance$840$420$419$1,679
Total Functional Expenses$331,024$85,373$53,828$470,225
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
The Pop-up Project
EIN
81-5373267
Phone
5599673861
Address
3214 BRAINERD ROAD, CHATTANOOGA, TN 37411

Signing Officer

Name
Louis Marin
Title
Director
Phone
5599673861
Signed
2024-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louis Marin
Formed
2017
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
25

Preparer

Firm
MMB Services
Address
808 Chestunt St PMB 1035, Chattanooga, TN 37402
Preparer
Margo Holder
Phone
8506875908
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The organization distributes a copy of the prepared form 990 to all board members via email prior to filing.

Pt VI, Line 19

The organization makes its governing documents and financial statements available upon request.

Pt XI

Line 9 - changes in net assets & fund balances - this adjustment is to adjust the balance sheet on the tax return to accrual basis. Organization switched to a software that only supports accrual accounting, which more accurately matches the financial statements to the tax return. Please see attached form 3115 to request a change in accounting method from cash to accrual.

Pt XII, Line 1

The organization changed its method of accouting from cash to accrual. Please see attached form 3115 to request a change in accounting method.

Form 990, Part IX, Line 11G

DANCERS & ARTISTS 79779.

Form 990, Part IX, Line 11G

DEVELOPMENT 17751.

Form 990, Part IX, Line 11G

CONSULTING 9569.

Form 990, Part IX, Line 11G

INSTRUCTORS 49018.

Form 990, Part IX, Line 11G

CHOREOGRAPHY 2978.

Form 990, Part IX, Line 11G

COSTUMING 3432.

Form 990, Part IX, Line 11G

HOSPITALITY 1000.

Form 990, Part IX, Line 11G

INSTALLATIONS 10519.

Form 990, Part IX, Line 11G

MUSIC 5713.

Form 990, Part IX, Line 11G

SOUND & LIGHTING 39500.

Form 990, Part IX, Line 11G

OTHER 5277.

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IRS990/ProgSrvcAccomActy2Grp/Desc0THE POP-UP PROJECT STREET TEAM - COMMISSIONS THIS PROGRAM IS WELL-ESTABLISHED. IT ALLOWS US TO PUT DANCE INTO THE SERVICE OF EVENT PRODUCERS, PARTY PLANNERS, COMMUNITY ORGANIZERS, ETC. IT TAKES DANCE TO THE PEOPLE, LIMITING GEOGRAPHIC BARRIERS TO ACCESS, WHILE KEEPING POP-UP VISIBLE IN THE COMMUNITY AND PROVIDING REGULAR, PAID OPPORTUNITIES TO ARTISTS. IN 2023, WE WERE ABLE TO PROVIDE PERFORMING OPPORTUNITIES TO AS MANY AS 12 PROFESSIONAL AND 40 STUDENT DANCERS, AND HAD ANYWHERE FROM 30 - 1800 IN ATTENDANCE AT THESE EVENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt067058
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt092472
IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH PROGRAM OUR COMPREHENSIVE YOUTH PROGRAM SERVES MORE THAN 400 CHILDREN, PROVIDING THEM THE OPPORTUNITY TO TAKE CLASSES IN A VARIETY OF STYLES, INCLUDING MODERN, BALLET, JAZZ AND HIP-HOP. IT INCLUDES FIELD TRIPS TO MILESTONE CULTURAL ACTIVITIES AND A TWO-WEEK SUMMER INTENSIVE. OUR CURRICULUM MEETS STATE EDUCATIONAL STANDARDS IN TENNESSEE, AS WELL AS THOSE USED IN PROFESSIONAL STUDIOS. OUR PROGRAM IS ONE OF THE FEW IN THE AREA THAT PROVIDES A DANCE EDUCTION TO LOW INCOME CHILDREN, AND IS, THEREFORE, CRUCIAL TO CREATING MORE EQUITY IN ARTS ACCESS AND EDUCATION IN OUR AREA.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt088825
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt018026
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0213650
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0300626
IRS990/PYOtherRevenueAmt06917
IRS990/PYProgramServiceRevenueAmt0180192
IRS990/PYRevenuesLessExpensesAmt0-29568
IRS990/PYSalariesCompEmpBnftPaidAmt0129701
IRS990/PYTotalExpensesAmt0430327
IRS990/PYTotalRevenueAmt0400759
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt087885
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04691
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt061118
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt029818
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0156793
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0381803
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0213650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0207892
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0216259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0101235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01120839
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.51270
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.45500
IRS990ScheduleA/PublicSupportTotal170Amt0574648
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt0546191
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0381803
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0213650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0207892
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0216259
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0101235
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01120839
IRS990ScheduleA/TotalSupportAmt01120839
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0437
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11389
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21449
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt31129
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt43383
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0STUDIO SPEAKERS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SOUND BOARD & FLOOR MONITORS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2STUDIO MIRRORS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3PROJECTOR
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4FLOOR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX PAYABLE
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07787
IRS990ScheduleD/TotalLiabilityAmt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DISTRIBUTES A COPY OF THE PREPARED FORM 990 TO ALL BOARD MEMBERS VIA EMAIL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 9 - CHANGES IN NET ASSETS & FUND BALANCES - THIS ADJUSTMENT IS TO ADJUST THE BALANCE SHEET ON THE TAX RETURN TO ACCRUAL BASIS. ORGANIZATION SWITCHED TO A SOFTWARE THAT ONLY SUPPORTS ACCRUAL ACCOUNTING, WHICH MORE ACCURATELY MATCHES THE FINANCIAL STATEMENTS TO THE TAX RETURN. PLEASE SEE ATTACHED FORM 3115 TO REQUEST A CHANGE IN ACCOUNTING METHOD FROM CASH TO ACCRUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION CHANGED ITS METHOD OF ACCOUTING FROM CASH TO ACCRUAL. PLEASE SEE ATTACHED FORM 3115 TO REQUEST A CHANGE IN ACCOUNTING METHOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DANCERS & ARTISTS 79779.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DEVELOPMENT 17751.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONSULTING 9569.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INSTRUCTORS 49018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CHOREOGRAPHY 2978.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COSTUMING 3432.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10HOSPITALITY 1000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11INSTALLATIONS 10519.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MUSIC 5713.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SOUND & LIGHTING 39500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14OTHER 5277.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt029818
IRS990/TotalAssetsEOYAmt0156793
IRS990/TotalAssetsGrp/BOYAmt029818
IRS990/TotalAssetsGrp/EOYAmt0156793

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