Civic Intelligence

Shadetree Historical Artisan Development Engine

990 • Fiscal year 2023 • EIN 82-1271323

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

Organization Profilewww.shadetreeartisans.org
48 5th Avenue 21Oakland, CA 94606

(510) 575-6202

Siviq Scores

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

Liabilities / Assets

96th percentile

1.23x

Higher debt load relative to assets than 96% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

15.08x

Higher debt load relative to revenue than 99% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$77,000

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 23.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

79th percentile

24%

Faster asset growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-3.7%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$3,950,154

Up $765,257 (+24%) from 2022

Net Assets

Down

-$920,195

Down $171,571 (-23%) from 2022

Liabilities

Up

$4,870,349

Up $936,828 (+24%) from 2022

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin67th percentile

Revenue

Down

$323,061

Down $12,479 (-3.7%) from 2022

Expenses

Up

$278,054

Up $60,911 (+28%) from 2022

Net Income

Down

$45,007

Down $73,390 (-62%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2017: $2,782,260Liabilities 2017: $2,827,492Net Assets 2017: -$45,2322017Assets 2018: $2,796,662Liabilities 2018: $2,829,092Net Assets 2018: -$32,4302018Assets 2019: $2,943,497Liabilities 2019: $2,949,092Net Assets 2019: -$5,5952019Assets 2020: $3,139,065Liabilities 2020: $3,030,136Net Assets 2020: $108,9292020Assets 2021: $3,025,892Liabilities 2021: $3,841,996Net Assets 2021: -$816,1042021Assets 2022: $3,184,897Liabilities 2022: $3,933,521Net Assets 2022: -$748,6242022Assets 2023: $3,950,154Liabilities 2023: $4,870,349Net Assets 2023: -$920,1952023Assets 2024: $4,457,387Liabilities 2024: $5,537,127Net Assets 2024: -$1,079,7402024

Highlighted filing

2023

Assets$3,950,154
Liabilities$4,870,349
Net Assets-$920,195
Open 2023 Filing

Operations Trend

Revenue Growth32nd percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2017: $144,296Expenses 2017: $191,335Net Income 2017: -$47,0392017Revenue 2018: $346,779Expenses 2018: $332,160Net Income 2018: $14,6192018Revenue 2019: $368,956Expenses 2019: $342,123Net Income 2019: $26,8332019Revenue 2020: $335,521Expenses 2020: $224,227Net Income 2020: $111,2942020Revenue 2021: $337,358Expenses 2021: $1,262,821Net Income 2021: -$925,4632021Revenue 2022: $335,540Expenses 2022: $217,143Net Income 2022: $118,3972022Revenue 2023: $323,061Expenses 2023: $278,054Net Income 2023: $45,0072023Revenue 2024: $323,323Expenses 2024: $463,432Net Income 2024: -$140,1092024

Highlighted filing

2023

Revenue$323,061
Expenses$278,054
Net Income$45,007
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 22, 2024
Return Version
2023v5.1
Gross Receipts
$323,061
Mission and Program Overview

Mission

To provide and promote affordable housing to low-income residents

Mission:To provide and promote affordable housing to low-income residents of California, to manage and steward artist live-work spaces, and improve and preserve local cultural heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,186,668$2,201,381▲ $14,713
Intangible Assets$292,398$291,394▼ $1,004
Loans From Officers Directors$120,000$141,188▲ $21,188
Accounts Receivable-$100,000-
Cash and Non-Interest-Bearing Accounts$53,589$33,825▼ $19,764
Savings and Temporary Cash Investments$15,218$227▼ $14,991
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,475,812$3,950,154▲ $474,342
Other Assets Total$927,939$1,323,327▲ $395,388
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,627,000$4,042,235▲ $415,235
Other Liabilities$296,648$291,394▼ $5,254
Unsecured Notes Loans Payable$30,900$236,258▲ $205,358
Accounts Payable and Accrued Expenses$151,371$159,274▲ $7,903
Total Liabilities$4,225,919$4,870,349▲ $644,430
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-750,107$-920,195▼ $170,088
Total Net Assets Fund Balance$-750,107$-920,195▼ $170,088
Total Liabilities and Net Assets / Fund Balance$3,475,812$3,950,154▲ $474,342

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,806,360$122,967$1,929,327
Leasehold Improvements$380,308$34,028$414,336
Other Land Buildings$14,713-$14,713
Other Assets Org$43,513--
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donna SmitheyPresidentFT$77,000$77,000
Andrea IngrahamTreasurerPT$3,100$3,100

Board Members and Trustees

NameTitle
Marcus GuillardPresident
Paul ArevaloDirector
Pauline Anne DukeDirector
Phillip ChristopherDirector
Teri SageSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$71
Program Service Revenue
$322,971
Investment Income
$19
Other Revenue
$0
All Other Contributions
$71
Change in Net Assets
$45,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,054
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest-$148,483-$148,483
Occupancy$107,440--$107,440
Fees for Services Management$11,950--$11,950
Fees for Services Legal-$5,425-$5,425
Office Expenses-$2,291-$2,291
Fees for Services Other-$1,144-$1,144
Depreciation Depletion-$1,004-$1,004
Fees for Services Accounting-$300-$300
Advertising-$17-$17
Total Functional Expenses$119,390$158,664$0$278,054
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$120,000$141,188▲ $21,188
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
lease liability-net$291,394
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, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Shadetree Historical Artisan
EIN
82-1271323
Phone
5105756202
Address
48 5th Avenue 21, Oakland, CA 94606

Signing Officer

Name
Donna Smithey
Title
President
Signed
2024-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Smithey
Formed
2017
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
David Carrillo CPA
Address
1740 WALNUT ST APT 2, BERKELEY, CA 94709
Preparer
David Carrillo
Phone
5105484940
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Form 990 Schedule A Part VIFacts & circumstances to support taxpayers claim as a pubic charity:Facts & circumstances #1 Although failing the support test in Part III, the taxpayer wishes to be considered a public charity based on facts and circumstances stated below:#1 -In preparing Form 990 Schedule A on behalf of my public charity client ( a low-income housing cooperative) I ran into a problem with the support calculations of Schedule A Part III. Following the instructions for Form 990 Schedule A Part III my client fails to meet the support test which eliminates it from qualifying as a public charity. The support calculations seem to be aimed at eliminating contributions of from disqualified persons and contribution exceeding $5000. Contribution are defined ( I think) as more or less gifts but the taxpayer's gross receipts are entirely composed of rents- on a standard quid pro quo basis. Rents are not gifts. The $5000 limitation doesn't make sense in this case i.e. $5000 represents monthly rent of $417 and which has the affect of eliminating all my clients income as public support and therefore disqualifying my client as a public charity Under the facts and circumstances above the taxpayer requests to be considered a qualified public charity for 2023.#2The entity got its charity status as a 501(c)(3) organization with its 509(a)(2)public charity status per IRS Letter 947 dated October 23, 2017 based on the identical revenue sources it has been reporting since its inception i.e. nothing has changed so the taxpayer believes that it retains its status as a public charity.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part I: Additional Information
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part I, Line 12f: Supported Org Not Named in Organizing Documents
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt075
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt089
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0966
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01400
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0322971
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0335335
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0337281
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0336948
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0367970
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01700505
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.30100
IRS990ScheduleA/PublicSupportPY509Pct00.33630
IRS990ScheduleA/PublicSupportTotal509Amt0512262
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0311754
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0241553
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0247275
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0163423
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0225638
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01189643
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0217923
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0107090
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0166914
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt047414
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt089716
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0629057
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0323042
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0335534
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0337356
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0337037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0368936
IRS990ScheduleA/Total509Grp/TotalAmt01701905
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0323042
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0335534
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0337356
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0337037
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0368936
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01701905
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01806360
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0122967
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01929327
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0380308
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034028
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0414336
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01279814
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt143513
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deveolpment costs
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Loan fees
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014713
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014713
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0291394
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0lease liability-net
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02201381
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01323327
IRS990ScheduleD/TotalLiabilityAmt0291394
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt03475812
IRS990/TotalAssetsGrp/EOYAmt03950154
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt071
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0158664
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0119390
IRS990/TotalFunctionalExpensesGrp/TotalAmt0278054
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04225919
IRS990/TotalLiabilitiesEOYAmt04870349
IRS990/TotalLiabilitiesGrp/BOYAmt04225919
IRS990/TotalLiabilitiesGrp/EOYAmt04870349
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-750107
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-920195
IRS990/TotalProgramServiceExpensesAmt0119390
IRS990/TotalProgramServiceRevenueAmt0322971
IRS990/TotalReportableCompFromOrgAmt080100
IRS990/TotalRevenueGrp/ExclusionAmt019
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0322971
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323061
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03475812
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03950154
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt030900
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0236258
IRS990/USAddress/AddressLine1Txt048 5th Avenue 21
IRS990/USAddress/CityNm0Oakland
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094606
IRS990/VotingMembersGoverningBodyCnt07
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IRS990/WebsiteAddressTxt0https://www.shadetreeartisans.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,950,154
Liabilities
$4,870,349
Net assets
-$920,195
Revenue
$323,061
Expenses
$278,054
Net income
$45,007
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$5.54$1.08$0.32$0.46$0.14
2023Detailed filing. Detailed filing data is available for this year.$3.95$4.87$0.92$0.32$0.28$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.18$3.93$0.75$0.34$0.22$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.03$3.84$0.82$0.34$1.26$0.93
2020Detailed filing. Detailed filing data is available for this year.$3.14$3.03$0.11$0.34$0.22$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.94$2.95$0.01$0.37$0.34$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.80$2.83$0.03$0.35$0.33$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.78$2.83$0.05$0.14$0.19$0.05