Civic Intelligence

Childrens Fine and Performing Arts

EIN 82-5311039 • 501(c)3 • Charleston, SC

Profile

Arts & Education and Childrens Events

10 Westedge 948Charleston, SC 29403

www.childrensfpaf.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

14th percentile

-81%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$1,063

Down $4,522 (-81%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$1,063

Down $4,522 (-81%) from 2022

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2022

Expenses

Down

$4,522

Down $18,425 (-80%) from 2022

Net Income

Up

-$4,522

Up $18,425 (+80%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$30K$20K$10K$0Assets 2021: $28,532Liabilities 2021: $0Net Assets 2021: $28,5322021Assets 2022: $5,585Liabilities 2022: $0Net Assets 2022: $5,5852022Assets 2023: $1,063Liabilities 2023: $0Net Assets 2023: $1,0632023

Highlighted filing

2023

Assets$1,063
Liabilities$0
Net Assets$1,063
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$40K$20K$0-$20K-$40KRevenue 2021: $34,000Expenses 2021: $5,468Net Income 2021: $28,5322021Revenue 2022: $0Expenses 2022: $22,947Net Income 2022: -$22,9472022Revenue 2023: $0Expenses 2023: $4,522Net Income 2023: -$4,5222023

Highlighted filing

2023

Revenue$0
Expenses$4,522
Net Income-$4,522
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$1,063
Liabilities
$0
Net assets
$1,063
Revenue
$0
Expenses
$4,522
Net income
-$4,522
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.00$4.52$4.52
2022Detailed filing. Detailed filing data is available for this year.$5.59$0.00$5.59$0.00$22.9$22.9
2021Detailed filing. Detailed filing data is available for this year.$28.5$0.00$28.5$34.0$5.47$28.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 10, 2024
Return Version
2023v5.1
Mission and Program Overview

Mission

Arts & Education and Childrens Events

Program Services

DescriptionGrantsExpenses
Disscussions regarding the next steps for the NFP for 2024 and required filings-$4,522
SC Childrens Art & Crafts Events--
Art Supplies for 5 children's art events in Charleston, SC area--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr James YanneyCEO-$0--
Beth BogushExecutive Director-$0--
Jeffrey KoobCFO-$0--
Filing and Contact Details

Filer

Filer Name
Childrens Fine And Performing Arts
EIN
82-5311039
Phone
2014011765
Address
10 Westedge 948, Charleston, SC 29403

Signing Officer

Name
Dr James Yanney
Title
CEO
Signed
2024-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Kathleen T Anderson CPA
Address
30700 Desert Rock Rd, Desert Hot Springs, CA 92241
Preparer
Kathleen Teresa Anderson CPA
Phone
7603337485
Supplemental Narrative

Additional Explanations

Other Expenses.1003

“Information Technology $145”

Other Expenses.1005

“Travel $1043”

Part III Program Service Accomplishments

“Grant to Save More Kids Foundation - $2,900”

Part III-Program Service Accomplishments

“SC Childrens Art Events - $3,465”

Part III-Program Service Accomplishments

“Supplies for 5 art events held in the Charleston, SC area - $939”

Raw XML Appendix130 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Beth Bogush
IRS990EZ/BooksInCareOfDetail/PhoneNum02014011765
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt011 Mission Palms W
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Rancho Mirage
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092270
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05585
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01063
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4522
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0334
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05585
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01063
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05585
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01063
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05585
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01063
IRS990EZ/OccupancyRentUtltsAndMaintAmt03000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dr James Yanney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Beth Bogush
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jeffrey Koob
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Executive Dir.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CFO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01188
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Arts & Education and Childrens Events
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Disscussions regarding the next steps for the NFP for 2024 and required filings
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SC Childrens Art & Crafts Events
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Art Supplies for 5 children's art events in Charleston, SC area
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04522
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt04522
IRS990EZ/TotalProgramServiceExpensesAmt04522
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.childrensfpaf.com
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt034000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt034000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt034000
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt034000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt034000
IRS990ScheduleA/TotalSupportAmt034000
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Information Technology $145
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $1043
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Grant to Save More Kids Foundation - $2,900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SC Childrens Art Events - $3,465
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Supplies for 5 art events held in the Charleston, SC area - $939
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part III Program Service Accomplishments
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part III-Program Service Accomplishments
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part III-Program Service Accomplishments
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dr James Yanney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Childrens Fine And Performing Arts
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Foundation
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0825311039
ReturnHeader/Filer/PhoneNum02014011765
ReturnHeader/Filer/USAddress/AddressLine1Txt010 Westedge 948
ReturnHeader/Filer/USAddress/CityNm0Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029403
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0473578507
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kathleen T Anderson CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030700 Desert Rock Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Desert Hot Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092241
ReturnHeader/PreparerPersonGrp/PhoneNum07603337485
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kathleen Teresa Anderson CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-12T14:54:29-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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