Compass Arts Creativity Project Inc.

“Executive director, Gina Samardge is married to chief operating officer, Andrew Reinhardt. In addition to being executive director, Gina Samardge also served as secretary on the board of directors. Chief operating officer Andrew Reinhardt does not serve on the board. Both executive director Gina Samardge and chief operating officer Andrew Reinhardt are paid employees of the organization.”

“The organization does not currently have a written procedure for board review of Form 990 as this is the first year we are required to file Form 990 and due to surpassing $250,000 gross income we are required to have a review performed by a CPA. This review will be shared with the board.”

“The organization uses a base hourly rate for all employees (administrators and teachers) and that rate and its subsequent adjustments are approved by the board of directors with Gina Samardge (executive director and secretary on the board) abstaining from the vote. Adjustments to the base rate (two adjustments in 2022) were approved by a review and vote by the board of directors in early 2022. The review utilized data from the MIT Living Wage Index and comparisons to average national pay for executive directors. Minor adjustments to the base hourly rate for non-administrative individual employees are decided upon and implemented by the executive director and chief operating officer.”

“Our 990 return data is available publicly through services such as Candid, Guidestar and Charity Navigator. Additionally, we readily provide documents or data to anyone upon request.”

“Our governing documents are available upon request to anyone and we have regularly supplied such documents to various parties for the purpose of proving nonprofit status.”

“Contributions and grants, prior year corrected from $48,063 to $46,938 to account for $1,125 in adjustments made to remove duplicate transactions erroneously imported by accounting software.”

“In 2022 Compass Arts started providing grant-funded arts instruction services to local organizations such as Head Start, the Beacon Senior Friendship Center and the Beacon City Schools. For clarity, we combined the reporting on two of our program areas (previously Regular Classes, and Ensembles) into one, now referred to as Regular Classes and Ensembles.”

“Teachers/Instructors: $27,941 (program services), Administrative: $3,756 (management and general)”

“PROGRAM SERVICES: books/media: 253, equipment rentals: 1,317, furniture/fixtures: 319, instruments/equipment: 1,500, food snacks for classes: 1,929, registration system: 108, supplies-consumables: 760. MANAGEMENT & GENERAL: bank charges: 113, electronic devices: 11, food snacks for meetings: 371, payroll service: 947, professional development: 420, phone: 429.”

“Savings and temporary cash investments, beginning of year corrected from $35,107 to $33,982 to account for $1,125 in adjustments made to remove duplicate transactions erroneously imported by accounting software.”

“Other assets, beginning of year corrected from -400 to 0. $400 was originally given to our organization for services that were cancelled so we sought to defer that income by recording it as a negative asset until such time as services would be rendered. Later it was determined that the donor actually considered services as rendered so we reversed the negative asset recording of the $400 and recorded it as income in year 2021.”

“Accounts payable and accrued expenses, beginning of year corrected from $6,443 to $6,426 to match adjusted 2021 balance sheet (reason for difference unknown).”

“Current funds, beginning of year corrected from $10,348 to $9,222 to account for $1,125 in adjustments made to remove duplicate transactions erroneously imported by accounting software ($1 rounding error present).”