Civic Intelligence

Developing Artist Collaboration

990 • Fiscal year 2023 • EIN 82-1214176

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 22, 2024

37401 Malloy StreetRehoboth Beach, DE 19971

(302) 604-2351

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$133,535

Up $93,907 (+237%) from 2022

Net Assets

Up

$30,420

Up $105,741 (+140%) from 2022

Liabilities

Down

$103,115

Down $11,834 (-10%) from 2022

Revenue And Expenses

Revenue

Up

$447,749

Up $53,315 (+14%) from 2022

Expenses

Down

$342,008

Down $122,921 (-26%) from 2022

Net Income

Up

$105,741

Up $176,236 (+250%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$133,535
Liabilities$103,115
Net Assets$30,420

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$447,749
Expenses$342,008
Net Income$105,741
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 22, 2024
Return Version
2023v5.1
Gross Receipts
$529,673
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$5,089$104,895▲ $99,806
Land, Buildings, and Equipment, Net$34,539$28,640▼ $5,899
Loans From Officers Directors$3,492$3,493▲ $1
Total Assets$39,628$133,535▲ $93,907
Liabilities
Other Liabilities$91,120$76,041▼ $15,079
Accounts Payable and Accrued Expenses$20,337$23,581▲ $3,244
Total Liabilities$114,949$103,115▼ $11,834
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-75,321$30,420▲ $105,741
Total Net Assets Fund Balance$-75,321$30,420▲ $105,741
Total Liabilities and Net Assets / Fund Balance$39,628$133,535▲ $93,907

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,640$13,356$41,996
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina DepaulExecutive DirectorFT$45,000$45,000
Leah BeachFounderPT$32,000$32,000
Kerry Hallett From 1123TrusteePT$1,663$1,663

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$293,059
Program Service Revenue
$4,659
Investment Income
$0
Other Revenue
$150,031
All Other Contributions
$173,742
Change in Net Assets
$105,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,310
Salaries, Compensation, and Employee Benefits$150,698
Total Fundraising Expense$250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,663$77,000-$78,663
Occupancy$58,927$15,494-$74,421
Other Salaries and Wages$50,056$21,979-$72,035
Office Expenses$50,723$7,563$250$58,536
Advertising$2,302$11,106-$13,408
Interest-$12,742-$12,742
Fees for Services Other$925$9,889-$10,814
Depreciation Depletion$5,250$649-$5,899
Fees for Services Accounting-$5,600-$5,600
Insurance-$4,954-$4,954
Travel-$1,311-$1,311
Fees for Services Legal-$1,037-$1,037
Other Expenses$167$444-$167
Total Functional Expenses$171,990$169,768$250$342,008
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$134,505
Fundraising Direct Expenses$77,939
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Creative Market$75,090$69,455$33,760$35,695
Sip & Shop$77,334$45,937$35,450$10,487
Total Events$171,537$134,505$77,939$56,566
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$3,492$3,493▲ $1
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Business Line of Credit$29,696
Shank Loan$28,823
Bank Loan$17,522
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

Signing Officer

Name
Leah Beach
Title
Founder
Phone
3026042351
Signed
2024-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leah Beach
Formed
2017
Legal Domicile
De
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
29

Preparer

Firm
Cover & Rossiter Pa
Address
2711 CENTERVILLE ROAD SUITE 100, WILMINGTON, DE 19808
Preparer
Peter S Kennedy CPA
Phone
3026566632
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IRS990/Desc0OUR ARTIST WORKFORCE DEVELOPMENT PROGRAM FOCUSES ON PROFESSIONAL RESOURCES, CREATION SPACE, CONNECTION, AND INNOVATIVE PRESENTATION OPPORTUNITIES FOR OUR ARTISTS. A MAJOR INITIATIVE OF ARTIST DEVELOPMENT WAS FORMALLY THE CREATIVE CAREER SUPPORT PROGRAM (CCSP) WHICH HAS NOW BEEN REBRANDED INTO "EMERGE - CAREER TOOLS FOR THE MODERN ARTIST". UTILIZING OUR DIGITAL PLATFORM, EMERGE IS AN ON-DEMAND WORKSHOP WHICH HAS PROFESSIONAL VIDEOS AND WORKBOOKS THAT ARTISTS CAN ACCESS BOTH FREE AND PAID FOR. WE OFFER GROUP AND ONE-ON-ONE COACHING. EMERGE CONSISTS OF THREE VERTICALS WHICH COVER; 1. ARTIST MINDSET, 2. BUSINESS TOOLS FOR CREATIVES, 3. MARKETING & BRANDING. WE HAVE SUCCESSFULLY LAUNCHED THE FIRST VERTICAL (ARTIST MINDSET), AND INTEND TO DEVELOP THE OTHER TWO THROUGH 2025.-WE HAVE GROWN FROM ROUGHLY 500 ARTIST MEMBERS JANUARY 2023 TO 700 BY DECEMBER 31, 2023. OTHER ASPECTS OF ARTIST DEVELOPMENT INCLUDE:-CONTINUED DEVELOPMENT OF AN ARTIST PORTAL, WHICH WILL EVOLVE INTO AN APP TO CONNECT ARTISTS WITH THEIR PEERS, POTENTIAL CLIENTS, AND DAC EVENTS AND SERVICE OFFERINGS.-LOCAL ARTIST GROUPS RUN BY OUR VISIONARY ARTIST COMMITTEE MEMBERS TO ENGAGE LOCAL ARTISTS IN ACTIVITIES AS WELL AS MONTHLY ARTIST MIXERS. -WEST SIDE CREATIVE MARKET WHICH IS OUR OPEN-AIR PUBLIC ART MARKET OFFERING A CONSISTENT SHOWCASE OPPORTUNITY FOR LOCAL ARTISTS TO SELL THEIR ARTWORK DURING THE SUMMER MONTHS TWICE A WEEK. -STUDIO AND COMMUNAL SPACES. OUR CURRENT FACILITY, "THE STUDIOS", HOUSES SIXTEEN ART STUDIOS THAT ARE ALL CURRENTLY RENTED WHICH ALSO OFFERS PRINT SERVICES TO ARTISTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ARTREACH IS DAC'S COMMUNITY DEVELOPMENT AND BEAUTIFICATION INITIATIVE. DAC IS FOUNDED ON THE BELIEF THAT THROUGH SKILLED VOLUNTEERING, ARTISTS CAN MAKE IMPACTFUL CHANGE. OUR CURRENT ARTREACH PROJECT IS THE WEST REHOBOTH HISTORICAL MURAL WHICH WAS COMPLETED IN SPRING 2023. MURAL ARTIST, TERRANCE VANN, IS FROM WEST REHOBOTH. WEST REHOBOTH HAS A RICH CULTURAL HISTORY THAT IS OVERSHADOWED BY A HARMFUL STIGMA ASSOCIATED WITH THE STRUGGLES OF ITS COMMUNITY MEMBERS. THROUGH THE CREATION OF AN EDUCATIONAL MURAL AND HISTORICAL MARKERS, THIS PROJECT WILL HELP REMOVE STIGMA AND CULTIVATE A BETTER UNDERSTANDING OF THE IMPORTANCE OF WEST REHOBOTH TO THE GREATER DELAWARE BEACH AREA.
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IRS990/RevenueAmt042802
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0293059
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0172143
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0290054
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt096674
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt033727
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0885657
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt063167
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt079646
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt067536
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0210349
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt036716
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt061731
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt048410
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0146857
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99870
IRS990ScheduleA/PublicSupportTotal509Amt01241263
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01600
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01600
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt01600
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01600
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0392942
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0313520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0406000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt096674
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt033727
IRS990ScheduleA/Total509Grp/TotalAmt01242863
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0392942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0313520
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0406000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt096674
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt033727
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01242863
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/BookValueAmt028640
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013356
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041996
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029696
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt128823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt217522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUSINESS LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SHANK LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2BANK LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028640
IRS990ScheduleD/TotalLiabilityAmt076041
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt037032
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt05635
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt031397
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt077939
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CREATIVE MARKET
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SIP & SHOP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt075090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt077334
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt019113
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0171537
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt069455
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt045937
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt019113
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0134505
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt056566
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08729
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt077939
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt033760
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt035450
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt03493
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO COVER CASH SHORTFALL AT THE TIME
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05993
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0LEAH BEACH
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0LEAH BEACH IS THE FORMER EXEC DIRECTOR OF DEVELOPING ARTIST COLLABORATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt03493
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/TotalAssetsBOYAmt039628
IRS990/TotalAssetsEOYAmt0133535
IRS990/TotalAssetsGrp/BOYAmt039628
IRS990/TotalAssetsGrp/EOYAmt0133535
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0293059
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0250
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0169768
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0171990
IRS990/TotalFunctionalExpensesGrp/TotalAmt0342008
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0114949
IRS990/TotalLiabilitiesEOYAmt0103115
IRS990/TotalLiabilitiesGrp/BOYAmt0114949
IRS990/TotalLiabilitiesGrp/EOYAmt0103115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-75321
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt030420
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0171990
IRS990/TotalProgramServiceRevenueAmt04659
IRS990/TotalReportableCompFromOrgAmt078663
IRS990/TotalRevenueGrp/ExclusionAmt057365
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt097325
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0447749
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt029

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