Civic Intelligence

St Peters Community Arts Academy Inc

EIN 82-4685688 • 501(c)3 • Geneva, NY

Profile

Provide formal instruction in the arts through enrichment programs, lessons, and instruction in music and dance for all ages and abilities.

149 Genesee StreetGeneva, NY 14456

stpetersarts.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.16x

Higher debt load relative to assets than 79% of similar nonprofits.

NTEE A • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

NTEE A • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-2.3%

Higher net margin than 32% of similar nonprofits.

NTEE A • <$500k nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE A • <$500k nonprofits • Source year 2024

Asset Growth

44th percentile

-0.6%

Faster asset growth than 44% of similar nonprofits.

NTEE A • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

11%

Faster revenue growth than 59% of similar nonprofits.

NTEE A • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$257,304

Down $1,610 (-0.6%) from 2023

Liabilities

Up

$40,115

Up $10,002 (+33%) from 2023

Net Assets

Down

$217,189

Down $11,612 (-5.1%) from 2023

Revenue

Up

$498,087

Up $47,786 (+11%) from 2023

Expenses

Up

$509,699

Up $153,655 (+43%) from 2023

Net Income

Down

-$11,612

Down $105,869 (-112%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2018: $61,713Liabilities 2018: $27,8872018Assets 2019: $88,688Liabilities 2019: $30,182Net Assets 2019: $58,5062019Assets 2020: $99,448Liabilities 2020: $52,599Net Assets 2020: $46,8492020Assets 2021: $142,555Liabilities 2021: $28,501Net Assets 2021: $114,0542021Assets 2022: $150,777Liabilities 2022: $16,233Net Assets 2022: $134,5442022Assets 2023: $258,914Liabilities 2023: $30,113Net Assets 2023: $228,8012023Assets 2024: $257,304Liabilities 2024: $40,115Net Assets 2024: $217,1892024

Highlighted filing

2024

Assets$257,304
Liabilities$40,115
Net Assets$217,189

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2018: $145,704Expenses 2018: $131,260Net Income 2018: $14,4442018Revenue 2019: $298,053Expenses 2019: $273,373Net Income 2019: $24,6802019Revenue 2020: $277,708Expenses 2020: $289,365Net Income 2020: -$11,6572020Revenue 2021: $339,268Expenses 2021: $272,063Net Income 2021: $67,2052021Revenue 2022: $352,632Expenses 2022: $332,142Net Income 2022: $20,4902022Revenue 2023: $450,301Expenses 2023: $356,044Net Income 2023: $94,2572023Revenue 2024: $498,087Expenses 2024: $509,699Net Income 2024: -$11,6122024

Highlighted filing

2024

Revenue$498,087
Expenses$509,699
Net Income-$11,612

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$498,087
Mission and Program Overview

Mission

Provide formal instruction in the arts through enrichment programs, lessons, and instruction in music and dance for all ages and abilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$221,544$212,006▼ $9,538
Accounts Receivable$36,683$45,176▲ $8,493
Land, Buildings, and Equipment, Net$687$122▼ $565
Savings and Temporary Cash Investments-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$258,914$257,304▼ $1,610
Other Assets Total-$0-
Liabilities
Deferred Revenue$28,650$30,000▲ $1,350
Accounts Payable and Accrued Expenses$1,463$10,115▲ $8,652
Total Liabilities$30,113$40,115▲ $10,002
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$228,801$217,189▼ $11,612
Total Net Assets Fund Balance$228,801$217,189▼ $11,612
Total Liabilities and Net Assets / Fund Balance$258,914$257,304▼ $1,610

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$122$19,886$20,008
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nathaniel AbbottCyber Security
Kirsten BurrallInterim Head of School
Jered SlusserJunior Warden
Byungmoon ChoMember
Gwen VanlaekenMember
Janice HowardMember
Jason HaagMember
Jim TrowbridgeMember
Sue CooleyMember
Carrie BleakleySenior Warden
Halle StevensTreasurer
Brent CooleyVestry Clerk
Revenue and Support

Revenue Composition

Contributions and Grants
$153,213
Program Service Revenue
$342,188
Investment Income
$2,686
Other Revenue
$0
All Other Contributions
$122,815
Change in Net Assets
$-11,612

Audited Revenue Reconciliation

Revenue per Audited Statements
$498,087
Total Revenue per Audited Statements
$498,087
Total Revenue per Form 990
$498,087
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$363,437
Other Expenses$120,552
Grants and Similar Amounts Paid$25,710
Total Fundraising Expense$153
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$280,688$38,932-$319,620
Occupancy$46,130$5,126-$51,256
Other Employee Benefits$23,122$3,075-$26,197
Grants to Domestic Individuals$25,710--$25,710
Payroll Taxes$15,682$1,938-$17,620
Office Expenses$10,428$1,841-$12,269
Fees for Services Legal$7,525--$7,525
Other Expenses$3,536$7,151-$3,536
All Other Expenses$3,159--$3,159
Insurance$2,604$460-$3,064
Advertising$1,379-$153$1,532
Depreciation Depletion-$566-$566
Total Functional Expenses$450,457$59,089$153$509,699

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$509,699
Total Expenses per Audited Statements$509,699
Total Expenses per Form 990$509,699
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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

The 990 is reviewed by the board

Form 990, Part VI, Section C, Line 18

Financial statements and tax returns are available upon request

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
St Peters Community Arts Academy Inc
EIN
82-4685688
Phone
3157894910
Address
149 GENESEE STREET, GENEVA, NY 14456

Signing Officer

Name
Halle Stevens
Title
Treasurer
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
2018
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
0
Employees
7

Preparer

Firm
Bonn Dioguardi & Ray Llp
Address
70 LINDEN OAKS, ROCHESTER, NY 14625
Preparer
Joseph P Dioguardi Jr
Phone
5853819660
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

he Organization files income tax returns in the U.S. federal and New York State jurisdictions. The Organization is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2017.The Organization follows the provisions of uncertain tax positions as addressed in FASB ASC 740-10-65-1. The Organization recognized no increase in the liability for unrecognized tax benefits. The Organization has no tax position at June 30, 2019, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Organization recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Organization had no accruals for interest and penalties at June 30, 2019.

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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03075
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023122
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026197
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1CREDIT LOSSES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3CONCERT SERIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07151
IRS990/OtherExpensesGrp/ProgramServicesAmt016450
IRS990/OtherExpensesGrp/ProgramServicesAmt110000
IRS990/OtherExpensesGrp/ProgramServicesAmt24044
IRS990/OtherExpensesGrp/ProgramServicesAmt33536
IRS990/OtherExpensesGrp/TotalAmt023601
IRS990/OtherExpensesGrp/TotalAmt110000
IRS990/OtherExpensesGrp/TotalAmt24044
IRS990/OtherExpensesGrp/TotalAmt33536
IRS990/OtherInd0X
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038932
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0280688
IRS990/OtherSalariesAndWagesGrp/TotalAmt0319620
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01938
IRS990/PayrollTaxesGrp/ProgramServicesAmt015682
IRS990/PayrollTaxesGrp/TotalAmt017620
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL APPEAL
IRS990/ProgramServiceRevenueGrp/Desc1ANNUAL DINNER
IRS990/ProgramServiceRevenueGrp/Desc2Fees, tuition and registr
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016579
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt156725
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2268884
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016579
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2268884
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt060337
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt020522
IRS990/PYInvestmentIncomeAmt02000
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt072531
IRS990/PYProgramServiceRevenueAmt0387964
IRS990/PYRevenuesLessExpensesAmt094257
IRS990/PYSalariesCompEmpBnftPaidAmt0262991
IRS990/PYTotalExpensesAmt0356044
IRS990/PYTotalRevenueAmt0450301
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-11612
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt01398
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0466401
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
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/ExpensesSubtotalAmt0509699
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0122
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019886
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020008
IRS990ScheduleD/RevenueSubtotalAmt0498087
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0he Organization files income tax returns in the U.S. federal and New York State jurisdictions. The Organization is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2017.The Organization follows the provisions of uncertain tax positions as addressed in FASB ASC 740-10-65-1. The Organization recognized no increase in the liability for unrecognized tax benefits. The Organization has no tax position at June 30, 2019, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Organization recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Organization had no accruals for interest and penalties at June 30, 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0122
IRS990ScheduleD/TotalExpensesPerForm990Amt0509699
IRS990ScheduleD/TotalRevenuePerForm990Amt0498087
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0498087
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0509699
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ST PETER'S COMMUNITY ARTS ACADEMY, INC. COMPLIES WITH ALL LAWS PROHIBITING DISCRIMINATION IN THE CONDUCT OF ITS OPERATIONS AND PROGRAMS. THE ACADEMY ADMITS STUDENTS OF ANY GENDER, RELIGION, RACE, COLOR, SEXUAL ORIENTATION, NATIONAL AND ETHNIC ORIGIN TO ALL RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF GENDER, RELIGION, RACE, COLOR, SEXUAL ORIENTATION, NATIONAL AND ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP PROGRAMS OR OTHER SCHOOL-ADMINISTERED PROGRAMS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt025710
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0ACCOUNT CREDITS FOR MUSICAL LESSONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt032
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false

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