Civic Intelligence

Developing Artist Collaboration

EIN 82-1214176 • 501(c)3 • Rehoboth Beach, DE

Profile

To transform communities by elevating artists.

37401 Malloy StreetRehoboth Beach, DE 19971-0000

www.developingarts.org

Siviq Scores

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

Liabilities / Assets

97th percentile

2.90x

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

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.29x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

24th percentile

-18%

Higher net margin than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

81st percentile

30%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

52nd percentile

0.4%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$82,567

Down $50,968 (-38%) from 2023

Liabilities

Down

$89,045

Down $14,070 (-14%) from 2023

Net Assets

Down

-$6,478

Down $36,898 (-121%) from 2023

Revenue

Down

$385,868

Down $61,881 (-14%) from 2023

Expenses

Up

$422,766

Up $80,758 (+24%) from 2023

Net Income

Down

-$36,898

Down $142,639 (-135%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2018: $7,782Liabilities 2018: $02018Assets 2019: $2,506Liabilities 2019: $0Net Assets 2019: $2,5062019Assets 2020: $45,399Liabilities 2020: $31,971Net Assets 2020: $13,4282020Assets 2021: $30,587Liabilities 2021: $35,413Net Assets 2021: -$4,8262021Assets 2022: $39,628Liabilities 2022: $114,949Net Assets 2022: -$75,3212022Assets 2023: $133,535Liabilities 2023: $103,115Net Assets 2023: $30,4202023Assets 2024: $82,567Liabilities 2024: $89,045Net Assets 2024: -$6,4782024

Highlighted filing

2024

Assets$82,567
Liabilities$89,045
Net Assets-$6,478

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2018: $46,015Expenses 2018: $29,896Net Income 2018: $16,1192018Revenue 2019: $58,807Expenses 2019: $64,083Net Income 2019: -$5,2762019Revenue 2020: $190,461Expenses 2020: $175,416Net Income 2020: $15,0452020Revenue 2021: $392,953Expenses 2021: $370,114Net Income 2021: $22,8392021Revenue 2022: $394,434Expenses 2022: $464,929Net Income 2022: -$70,4952022Revenue 2023: $447,749Expenses 2023: $342,008Net Income 2023: $105,7412023Revenue 2024: $385,868Expenses 2024: $422,766Net Income 2024: -$36,8982024

Highlighted filing

2024

Revenue$385,868
Expenses$422,766
Net Income-$36,898

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 7, 2025
Return Version
2024v5.1
Gross Receipts
$501,564
Mission and Program Overview

Mission

Providing artists with access to resources, development-based programming, studio space, and a supportive community of like-minded individuals.

To transform communities by elevating artists.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$104,895$59,826▼ $45,069
Land, Buildings, and Equipment, Net$28,640$22,741▼ $5,899
Loans From Officers Directors$3,493$0▼ $3,493
Total Assets$133,535$82,567▼ $50,968
Liabilities
Other Liabilities$76,041$71,764▼ $4,277
Accounts Payable and Accrued Expenses$23,581$17,281▼ $6,300
Total Liabilities$103,115$89,045▼ $14,070
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$30,420$-6,478▼ $36,898
Total Net Assets Fund Balance$30,420$-6,478▼ $36,898
Total Liabilities and Net Assets / Fund Balance$133,535$82,567▼ $50,968

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,741$19,255$41,996
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Leah BeachFounderPT$48,312$48,312
Gina DepaulExecutive Director (until 3/24)FT$12,000$12,000
Joseph GarnerTreasurer (until 3/24)PT$8,000$8,000
Kerry HallettTrustee (until 2/24)PT$900$900

Board Members and Trustees

NameTitle
Heidi LowePresident (until 9/24)
Ashlee MartinelliTrustee (from 2/24)
Bryan SeldersTrustee (from 3/24)
Thomas CarneyTrustee (from 3/24)
George W ThompsonTrustee (from 5/24)
Jennifer JonesExecutive Committee (from 3/24)
Kira MccabeTreasurer (from 3/24)
Revenue and Support

Revenue Composition

Contributions and Grants
$293,519
Program Service Revenue
$5,073
Investment Income
$0
Other Revenue
$87,276
All Other Contributions
$120,485
Change in Net Assets
$-36,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$228,900
Other Expenses$193,866
Total Fundraising Expense$619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$100,428$58,907$353$159,688
Office Expenses$69,752$30,337$103$100,192
Current Officers, Directors, Trustees, and Key Employees$900$68,312-$69,212
Occupancy$35,450$17,850-$53,300
Interest-$8,962-$8,962
Depreciation Depletion$5,250$649-$5,899
Insurance-$4,214-$4,214
Advertising$1,444$2,544-$3,988
Fees for Services Accounting-$1,950-$1,950
Travel-$1,013$76$1,089
Fees for Services Other-$941-$941
Other Expenses$60$590$87$650
Total Functional Expenses$225,878$196,269$619$422,766
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$112,863
Fundraising Direct Expenses$109,871
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Creative Market$108,910$83,764$69,547$14,217
Sip & Shop$53,787$27,562$28,491$-929
Total Events$202,131$112,863$109,871$2,992
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
Loans from Officers, Directors, Trustees, and Key Employees$3,493$0▼ $3,493
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Business Line of Credit$29,383
Shank Loan$28,823
Bank Loan$13,058
Studio Rental Deposits$500
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 8B

Committees do not have voting authority.

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

Draft versions of the form 990 are distributed to all members of the board prior to filing.

Form 990, Part VI, Section C, Line 19

There currently exists no legal requirement to make governing documents, conflict of interest policies or audited financial statements publicly available. If any requests for this information should be received, they would be evaluated by the board on a case by case basis. In general, the board believes that the information available on this form (the form 990) would be more than sufficient to respond to most legitimate inquiries.

Filing and Contact Details

Filer

Filer Name
Developing Artist Collaboration
EIN
82-1214176
Phone
3026042351
Address
37401 MALLOY STREET, REHOBOTH BEACH, DE 19971-0000

Signing Officer

Name
Leah Beach
Title
Founder
Phone
3026042351
Signed
2025-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leah Beach
Formed
2017
Legal Domicile
De
Voting Board Members
7
Independent Board Members
6
Employees
8
Volunteers
59

Preparer

Firm
Bonadio & Co Llp
Address
2711 CENTERVILLE ROAD SUITE 100, WILMINGTON, DE 19808
Preparer
Peter S Kennedy CPA
Phone
3026566632
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IRS990/ProgSrvcAccomActy2Grp/Desc0OUR DIY ART PROGRAM ENGAGES THE COMMUNITY THROUGH HANDS-ON ACTIVITIES LIKE THE REVENUE-GENERATING ACRYLIC POUR EXPERIENCE, HOSTED ONSITE AND AT EVENTS.THE ARTPOTHECARY SPACE SUPPORTS ARTIST-LED WORKSHOPS, ARTIST GROUPS, AND IN-PERSON TRAINING, SERVING AS BOTH A CREATIVE HUB AND DAC'S HEADQUARTERS. THIS PROGRAM CREATES EMPLOYMENT OPPORTUNITIES AND INCOME STREAMS FOR LOCAL ARTISTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt024180
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt037394
IRS990/ProgSrvcAccomActy3Grp/Desc0ARTREACH EMPOWERS ARTISTS TO CREATE MEANINGFUL CHANGE THROUGH COMMUNITY PROJECTS. A HIGHLIGHT IS THE WEST REHOBOTH HISTORICAL MURAL, COMPLETED IN 2023. AFTER SUSTAINING DAMAGE IN 2024, THE MURAL WAS REBUILT AND REPAINTED WITH COMMUNITY SUPPORT.THE MURAL SHOWCASES THE RICH CULTURAL HISTORY OF WEST REHOBOTH, CHALLENGING STIGMAS AND FOSTERING APPRECIATION FOR ITS CONTRIBUTIONS TO THE DELAWARE BEACH AREA. DAC CONTINUES TO ENGAGE THE BROADER COMMUNITY WITH THOUGHTFUL PROGRAMMING THAT CONNECTS THEM TO THE ARTISTS WE SERVE WHILE FOSTERING CREATIVITY ACROSS ALL AGE GROUPS. IN 2024, DAC ENGAGED OVER 35,000 COMMUNITY MEMBERS IN ITS CREATIVE PROGRAMMING.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt012515
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0293059
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0191310
IRS990/PYOtherRevenueAmt0150031
IRS990/PYProgramServiceRevenueAmt04659
IRS990/PYRevenuesLessExpensesAmt0105741
IRS990/PYSalariesCompEmpBnftPaidAmt0150698
IRS990/PYTotalExpensesAmt0342008
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0447749
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-36898
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt044913
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt051963
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0293519
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0293059
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0172143
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0290054
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt096674
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01145449
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt048292
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt063167
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt079646
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt067536
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0258641
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt044913
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt036716
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt061731
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt048410
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0191770
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99620
IRS990ScheduleA/PublicSupportPY509Pct00.99870
IRS990ScheduleA/PublicSupportTotal509Amt01589766
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt04494
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01600
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt06094
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt04494
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01600
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt06094
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0386724
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0392942
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0313520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0406000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt096674
IRS990ScheduleA/Total509Grp/TotalAmt01595860
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0386724
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0392942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0313520
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0406000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt096674
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01595860
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt022741
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019255
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041996
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029383
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt128823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt213058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUSINESS LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SHANK LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2BANK LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3STUDIO RENTAL DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022741
IRS990ScheduleD/TotalLiabilityAmt071764
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt089268
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt025146
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt026225
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt037897
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0109871
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CREATIVE MARKET
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SIP & SHOP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0108910
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt053787
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt039434
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0202131
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt083764
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt027562
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt01537
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0112863
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02992
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt011833
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0109871
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt069547
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt028491
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMITTEES DO NOT HAVE VOTING AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT VERSIONS OF THE FORM 990 ARE DISTRIBUTED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE CURRENTLY EXISTS NO LEGAL REQUIREMENT TO MAKE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES OR AUDITED FINANCIAL STATEMENTS PUBLICLY AVAILABLE. IF ANY REQUESTS FOR THIS INFORMATION SHOULD BE RECEIVED, THEY WOULD BE EVALUATED BY THE BOARD ON A CASE BY CASE BASIS. IN GENERAL, THE BOARD BELIEVES THAT THE INFORMATION AVAILABLE ON THIS FORM (THE FORM 990) WOULD BE MORE THAN SUFFICIENT TO RESPOND TO MOST LEGITIMATE INQUIRIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0133535
IRS990/TotalAssetsEOYAmt082567
IRS990/TotalAssetsGrp/BOYAmt0133535
IRS990/TotalAssetsGrp/EOYAmt082567

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