Civic Intelligence

Carpenter Art Garden

990 • Fiscal year 2020 • EIN 82-2322015

Aug 01, 2019 to Jul 31, 2020 • Filed on Jun 14, 2021

PO Box 11529Memphis, TN 38111-0529

(901) 734-7565

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

17th percentile

-19%

Higher net margin than 17% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

82nd percentile

$83,365

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

21%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$547,183

Down $102,137 (-16%) from 2019

Net Assets

Down

$541,681

Down $78,099 (-13%) from 2019

Liabilities

Down

$5,502

Down $24,038 (-81%) from 2019

Revenue

Up

$410,660

Up $72,462 (+21%) from 2019

Expenses

Down

$490,380

Down $24,475 (-4.8%) from 2019

Net Income

Up

-$79,720

Up $96,937 (+55%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2018: $949,588Liabilities 2018: $10,305Net Assets 2018: $939,2832018Assets 2019: $649,320Liabilities 2019: $29,540Net Assets 2019: $619,7802019Assets 2020: $547,183Liabilities 2020: $5,502Net Assets 2020: $541,6812020Assets 2021: $678,712Liabilities 2021: $7,649Net Assets 2021: $671,0632021Assets 2022: $781,187Liabilities 2022: $12,063Net Assets 2022: $769,1242022Assets 2023: $869,457Liabilities 2023: $3,641Net Assets 2023: $865,8162023Assets 2024: $809,356Liabilities 2024: $24,848Net Assets 2024: $784,5082024Assets 2025: $678,022Liabilities 2025: $22,702Net Assets 2025: $655,3202025

Highlighted filing

2020

Assets$547,183
Liabilities$5,502
Net Assets$541,681

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2018: $1,016,233Expenses 2018: $288,427Net Income 2018: $727,8062018Revenue 2019: $338,198Expenses 2019: $514,855Net Income 2019: -$176,6572019Revenue 2020: $410,660Expenses 2020: $490,380Net Income 2020: -$79,7202020Revenue 2021: $481,958Expenses 2021: $371,652Net Income 2021: $110,3062021Revenue 2022: $562,915Expenses 2022: $449,401Net Income 2022: $113,5142022Revenue 2023: $582,575Expenses 2023: $490,234Net Income 2023: $92,3412023Revenue 2024: $578,430Expenses 2024: $666,442Net Income 2024: -$88,0122024Revenue 2025: $554,857Expenses 2025: $690,637Net Income 2025: -$135,7802025

Highlighted filing

2020

Revenue$410,660
Expenses$490,380
Net Income-$79,720
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Jun 14, 2021
Return Version
2019v5.2
Gross Receipts
$416,380
Mission and Program Overview

Mission

The mission of the carpenter art garden is to work with children and families of under resourced neighborhoods to promote each child's creative potential and self-worth through exposure to artistic, educational, and vocational programs. The garden's vision is to empower these children to create their best futures.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$299,462$297,889▼ $1,573
Land, Buildings, and Equipment, Net$164,665$157,393▼ $7,272
Pledges and Grants Receivable$95,290--
Investments in Publicly Traded Securities$84,185$87,978▲ $3,793
Prepaid Expenses and Deferred Charges$5,718$3,669▼ $2,049
Accounts Receivable-$221-
Inventories for Sale or Use-$33-
Total Assets$649,320$547,183▼ $102,137
Liabilities
Accounts Payable and Accrued Expenses$29,540$5,502▼ $24,038
Total Liabilities$29,540$5,502▼ $24,038
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$570,799$397,834▼ $172,965
Net Assets With Donor Restrictions$48,981$143,847▲ $94,866
Total Net Assets Fund Balance$619,780$541,681▼ $78,099
Total Liabilities and Net Assets / Fund Balance$649,320$547,183▼ $102,137

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$60,757$10,593$71,350
Buildings$57,926$4,735$62,661
Land$38,710-$38,710
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Henry NelsonFormer Executive DirectorFT$83,365$83,365
Megan BanaszekExecutive DirectorFT$45,143$45,143

Board Members and Trustees

NameTitle
Dr Rush WallerChair
Clark ButcherVice Chair
Andrea MoralesDirector
Danny ValleDirector
Michael StewartDirector
Anna VescovoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$400,085
Program Service Revenue
$12,561
Investment Income
$1,200
Other Revenue
$-3,186
All Other Contributions
$336,510
Change in Net Assets
$-79,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$356,363
Other Expenses$134,017
Total Fundraising Expense$9,030
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,202$39,258$4,907$245,367
Current Officers, Directors, Trustees, and Key Employees$56,296$10,985$1,373$68,654
Payroll Taxes$20,267$3,954$494$24,715
Fees for Services Other$17,413$3,398$425$21,236
Other Employee Benefits$14,454$2,820$353$17,627
Occupancy-$15,682-$15,682
Fees for Services Accounting$12,389$2,417$302$15,108
Travel$10,706$2,089$261$13,056
Insurance-$12,685-$12,685
Depreciation Depletion$7,272--$7,272
Information Technology$5,334$1,041$130$6,505
Office Expenses$4,607$899$112$5,618
Conferences and Meetings$2,897$565$71$3,533
Other Expenses$3,116$3,199$76$3,199
All Other Expenses$1,376$269$33$1,678
Advertising$1,370$267$33$1,670
Total Functional Expenses$377,538$103,812$9,030$490,380
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

The return preparer provided a copy of the final version of form 990 to the board of directors before it was filed. Additionally the board of directors reviewed and approved the return before it was filed.

Form 990, Part VI, Section B, Line 12C

The board of directors, officers and committee members are required to read and sign a code of ethics statement which includes a conflict of interest policy. The policy also requires an annual statement of affirmation in accordance with the conflict of interest policy by the board of directors and the officers.

Form 990, Part VI, Section B, Line 15

All compensation packages are or will be approved by the appropriate committee representing the board of directors.

Form 990, Part VI, Section C, Line 19

Carpenter art garden provides public inspection of its financial statements or other governing documents upon request.

Filing and Contact Details

Filer

Filer Name
Carpenter Art Garden
EIN
82-2322015
Phone
9017347565
Address
PO BOX 11529, MEMPHIS, TN 38111-0529

Signing Officer

Name
Megan Banaszek
Title
Executive Director
Phone
9017347565
Signed
2021-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Megan Banaszek
Formed
2017
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
24
Volunteers
350

Preparer

Firm
Henderson Hutcherson & Mccullough Pllc
Address
1200 MARKET STREET, CHATTANOOGA, TN 37402
Preparer
Richard L Webb CPA
Phone
4237567771
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There was no change in the selection process by the board of directors in selecting the independent accounting firm.

Financial Statement Notes

PART X, LINE 2:

The carpenter art garden follows the accounting guidance for uncertainty in income taxes using the provisions of fasb asc topic 740, income taxes. Based on its evaluation, the garden has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The garden's evaluation was performed for the period ended july 31, 2020, which will remain subject to examination by major tax jurisdictions for three years.

Raw XML AppendixShowing 400 of 432 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt029540
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05502
IRS990/AccountsReceivableGrp/EOYAmt0221
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF THE CARPENTER ART GARDEN IS TO WORK WITH CHILDREN AND FAMILIES OF UNDER RESOURCED NEIGHBORHOODS TO PROMOTE EACH CHILD'S CREATIVE POTENTIAL AND SELF-WORTH THROUGH EXPOSURE TO ARTISTIC, EDUCATIONAL, AND VOCATIONAL PROGRAMS. THE GARDEN'S VISION IS TO EMPOWER THESE CHILDREN TO CREATE THEIR BEST FUTURES.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/FundraisingAmt033
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0267
IRS990/AdvertisingGrp/ProgramServicesAmt01370
IRS990/AdvertisingGrp/TotalAmt01670
IRS990/AllOtherContributionsAmt0336510
IRS990/AllOtherExpensesGrp/FundraisingAmt033
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0269
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01376
IRS990/AllOtherExpensesGrp/TotalAmt01678
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CARPENTER ART GARDEN
IRS990/BooksInCareOfDetail/PhoneNum09017347565
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0295 CARPENTER STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0MEMPHIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd038112
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0299462
IRS990/CashNonInterestBearingGrp/EOYAmt0297889
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt01373
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt010985
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt056296
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt068654
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/FundraisingAmt071
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0565
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02897
IRS990/ConferencesMeetingsGrp/TotalAmt03533
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt05720
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0400085
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01200
IRS990/CYOtherExpensesAmt0134017
IRS990/CYOtherRevenueAmt0-3186
IRS990/CYProgramServiceRevenueAmt012561
IRS990/CYRevenuesLessExpensesAmt0-79720
IRS990/CYSalariesCompEmpBnftPaidAmt0356363
IRS990/CYTotalExpensesAmt0490380
IRS990/CYTotalFundraisingExpenseAmt09030
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0410660
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt07272
IRS990/DepreciationDepletionGrp/TotalAmt07272
IRS990/Desc0ART GARDENTHE GARDEN IS A CREATIVE SPACE WHERE CHILDREN GATHER EACH TUESDAY TO CREATE ART, EXPERIENCE PERFORMANCES AND BUILD RELATIONSHIPS WITH ONE ANOTHER, STAFF, AND VOLUNTEERS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt048981
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0143847
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt024
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt088551
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0302
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02417
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt012389
IRS990/FeesForServicesAccountingGrp/TotalAmt015108
IRS990/FeesForServicesOtherGrp/FundraisingAmt0425
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt03398
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt017413
IRS990/FeesForServicesOtherGrp/TotalAmt021236
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0CLARK BUTCHER
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREA MORALES
IRS990/Form990PartVIISectionAGrp/PersonNm2DANNY VALLE
IRS990/Form990PartVIISectionAGrp/PersonNm3ANNA VESCOVO
IRS990/Form990PartVIISectionAGrp/PersonNm4DR RUSH WALLER
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm6MEGAN BANASZEK
IRS990/Form990PartVIISectionAGrp/PersonNm7HENRY NELSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt645143
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt783365
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7FORMER EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt063575
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0416380
IRS990/GrossSalesOfInventoryAmt02534
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0130
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01041
IRS990/InformationTechnologyGrp/ProgramServicesAmt05334
IRS990/InformationTechnologyGrp/TotalAmt06505
IRS990/InsuranceGrp/ManagementAndGeneralAmt012685
IRS990/InsuranceGrp/TotalAmt012685
IRS990/InventoriesForSaleOrUseGrp/EOYAmt033
IRS990/InvestmentIncomeGrp/ExclusionAmt01200
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01200
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt084185
IRS990/InvestmentsPubTradedSecGrp/EOYAmt087978
IRS990/IRPDocumentCnt028
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015328
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0164665
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0157393
IRS990/LandBldgEquipCostOrOtherBssAmt0172721
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE CARPENTER ART GARDEN IS TO WORK WITH CHILDREN AND FAMILIES OF UNDER RESOURCED NEIGHBORHOODS TO PROMOTE EACH CHILD'S CREATIVE POTENTIAL AND SELF-WORTH THROUGH EXPOSURE TO ARTISTIC, EDUCATIONAL, AND VOCATIONAL PROGRAMS. THE GARDEN'S VISION IS TO EMPOWER THESE CHILDREN TO CREATE THEIR BEST FUTURES. CARPENTER ART GARDEN WAS CREATED TO GIVE SCHOOL AGE CHILDREN FROM UNDER-RESOURCED NEIGHBORHOODS A SAFE PLACE TO MEET EACH WEEK TO PREPARE TAKE HOME ART PROJECTS, TEND TO GARDEN BOXES, AND WORK ON PERMANENT INSTALLATIONS IN THE ART GARDEN IN ORDER TO STIR THE CREATIVE VOICES IN THE CHILDREN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0619780
IRS990/NetAssetsOrFundBalancesEOYAmt0541681
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-3186
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-3186
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01621
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0570799
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0397834
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015682
IRS990/OccupancyGrp/TotalAmt015682
IRS990/OfficeExpensesGrp/FundraisingAmt0112
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0899
IRS990/OfficeExpensesGrp/ProgramServicesAmt04607
IRS990/OfficeExpensesGrp/TotalAmt05618
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0353
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02820
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014454
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017627
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1STUDENT EXPENSES
IRS990/OtherExpensesGrp/Desc2MEALS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt0325
IRS990/OtherExpensesGrp/FundraisingAmt1135
IRS990/OtherExpensesGrp/FundraisingAmt276
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02598
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11078
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2608
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33199
IRS990/OtherExpensesGrp/ProgramServicesAmt013317
IRS990/OtherExpensesGrp/ProgramServicesAmt15522
IRS990/OtherExpensesGrp/ProgramServicesAmt23116
IRS990/OtherExpensesGrp/TotalAmt016240
IRS990/OtherExpensesGrp/TotalAmt16735
IRS990/OtherExpensesGrp/TotalAmt23800
IRS990/OtherExpensesGrp/TotalAmt33199
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04907
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt039258
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0201202
IRS990/OtherSalariesAndWagesGrp/TotalAmt0245367
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0494
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03954
IRS990/PayrollTaxesGrp/ProgramServicesAmt020267
IRS990/PayrollTaxesGrp/TotalAmt024715
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt095290
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05718
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03669
IRS990/PrincipalOfficerNm0MEGAN BANASZEK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0453000
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ART INTERVENTION
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012550
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111
IRS990/ProgSrvcAccomActy2Grp/Desc0ART EDUCATIONSMALL GROUP ART AND MUSIC CLASSES TAUGHT BY LOCAL AND NATIONAL ARTISTS, ART IMMERSION FIELD TRIPS THAT INSPIRE CREATIVE EXPLORATION, AND ACCESS TO OPPORTUNITIES THAT INCREASE ART AWARENESS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0121916
IRS990/ProgSrvcAccomActy3Grp/Desc0ART INTERVENTIONSCARPENTER ART GARDEN'S ART INTERVENTIONS INSPIRE COMMUNITY TRANSFORMATION AND PROVIDES TOOLS FOR EDUCATION, HEALTHY LIVING, COMMUNITY BUILDING, EMPLOYMENT, AND LEADERSHIP DEVELOPMENT
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0167071
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt09375
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0313479
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01840
IRS990/PYOtherExpensesAmt0205588
IRS990/PYOtherRevenueAmt020709
IRS990/PYProgramServiceRevenueAmt02170
IRS990/PYRevenuesLessExpensesAmt0-176657
IRS990/PYSalariesCompEmpBnftPaidAmt0309267
IRS990/PYTotalExpensesAmt0514855
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0338198
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-79720
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0412986
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0313479
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0849451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01575916
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01200
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01840
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03040
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt01575916
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0412986
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0313479
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0849451
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01575916
IRS990ScheduleA/TotalSupportAmt01578956
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/BuildingsGrp/BookValueAmt057926
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04735
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt062661
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt038710
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038710
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060757
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010593
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt071350
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CARPENTER ART GARDEN FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC TOPIC 740, INCOME TAXES. BASED ON ITS EVALUATION, THE GARDEN HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE GARDEN'S EVALUATION WAS PERFORMED FOR THE PERIOD ENDED JULY 31, 2020, WHICH WILL REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS FOR THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0157393
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN PREPARER PROVIDED A COPY OF THE FINAL VERSION OF FORM 990 TO THE BOARD OF DIRECTORS BEFORE IT WAS FILED. ADDITIONALLY THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE RETURN BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS, OFFICERS AND COMMITTEE MEMBERS ARE REQUIRED TO READ AND SIGN A CODE OF ETHICS STATEMENT WHICH INCLUDES A CONFLICT OF INTEREST POLICY. THE POLICY ALSO REQUIRES AN ANNUAL STATEMENT OF AFFIRMATION IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY BY THE BOARD OF DIRECTORS AND THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION PACKAGES ARE OR WILL BE APPROVED BY THE APPROPRIATE COMMITTEE REPRESENTING THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CARPENTER ART GARDEN PROVIDES PUBLIC INSPECTION OF ITS FINANCIAL STATEMENTS OR OTHER GOVERNING DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE WAS NO CHANGE IN THE SELECTION PROCESS BY THE BOARD OF DIRECTORS IN SELECTING THE INDEPENDENT ACCOUNTING FIRM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0649320
IRS990/TotalAssetsEOYAmt0547183
IRS990/TotalAssetsGrp/BOYAmt0649320
IRS990/TotalAssetsGrp/EOYAmt0547183
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0400085
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09030
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103812
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0377538
IRS990/TotalFunctionalExpensesGrp/TotalAmt0490380
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029540
IRS990/TotalLiabilitiesEOYAmt05502
IRS990/TotalLiabilitiesGrp/BOYAmt029540
IRS990/TotalLiabilitiesGrp/EOYAmt05502
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0619780
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0541681
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0377538
IRS990/TotalProgramServiceRevenueAmt012561
IRS990/TotalReportableCompFromOrgAmt0128508
IRS990/TotalRevenueGrp/ExclusionAmt01200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09375
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0410660
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0350
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0649320
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0547183
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0261
IRS990/TravelGrp/ManagementAndGeneralAmt02089
IRS990/TravelGrp/ProgramServicesAmt010706
IRS990/TravelGrp/TotalAmt013056
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 11529
IRS990/USAddress/CityNm0MEMPHIS
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0381110529

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings