Civic Intelligence

Offcenter Community Arts Project

990 • Fiscal year 2023 • EIN 85-0480889

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 25, 2024

808 Park Ave SWAlbuquerque, NM 87102

(505) 247-1172

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$202,493

Up $118,102 (+140%) from 2022

Net Assets

Up

$202,493

Up $118,102 (+140%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses

Revenue

Up

$343,308

Up $239,692 (+231%) from 2022

Expenses

Up

$225,206

Up $116,359 (+107%) from 2022

Net Income

Up

$118,102

Up $123,333 (+2358%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $41,941Liabilities 2011: $1,673Net Assets 2011: $40,2682011Assets 2012: $43,917Liabilities 2012: $1,261Net Assets 2012: $42,6562012Assets 2013: $63,976Liabilities 2013: $1,968Net Assets 2013: $62,0082013Assets 2014: $67,755Liabilities 2014: $1,657Net Assets 2014: $66,0982014Assets 2015: $72,373Liabilities 2015: $817Net Assets 2015: $71,5562015Assets 2016: $102,549Liabilities 2016: $1,647Net Assets 2016: $100,9022016Assets 2017: $64,710Net Assets 2017: $64,7102017Assets 2018: $46,475Liabilities 2018: $836Net Assets 2018: $45,6392018Assets 2019: $63,381Liabilities 2019: $3,934Net Assets 2019: $59,4472019Assets 2020: $72,217Liabilities 2020: $511Net Assets 2020: $71,7062020Assets 2021: $95,872Liabilities 2021: $6,250Net Assets 2021: $89,6222021Assets 2022: $84,391Liabilities 2022: $0Net Assets 2022: $84,3912022Assets 2023: $202,493Liabilities 2023: $0Net Assets 2023: $202,4932023Assets 2023: $202,493Liabilities 2023: $0Net Assets 2023: $202,4932023Assets 2024: $75,692Net Assets 2024: $75,6922024

Highlighted filing

2023

Assets$202,493
Liabilities$0
Net Assets$202,493

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $95,084Expenses 2011: $108,594Net Income 2011: -$13,5102011Revenue 2012: $160,919Expenses 2012: $158,531Net Income 2012: $2,3882012Revenue 2013: $182,686Expenses 2013: $163,334Net Income 2013: $19,3522013Revenue 2014: $123,187Expenses 2014: $119,097Net Income 2014: $4,0902014Revenue 2015: $148,105Expenses 2015: $142,647Net Income 2015: $5,4582015Revenue 2016: $155,820Expenses 2016: $125,948Net Income 2016: $29,8722016Revenue 2017: $96,130Expenses 2017: $132,322Net Income 2017: -$36,1922017Revenue 2018: $119,073Expenses 2018: $144,585Net Income 2018: -$25,5122018Revenue 2019: $127,848Expenses 2019: $113,418Net Income 2019: $14,4302019Revenue 2020: $101,369Expenses 2020: $74,684Net Income 2020: $26,6852020Revenue 2021: $108,752Expenses 2021: $80,276Net Income 2021: $28,4762021Revenue 2022: $103,616Expenses 2022: $108,847Net Income 2022: -$5,2312022Revenue 2023: $348,177Expenses 2023: $230,075Net Income 2023: $118,1022023Revenue 2023: $343,308Expenses 2023: $225,206Net Income 2023: $118,1022023Revenue 2024: $167,727Expenses 2024: $294,528Net Income 2024: -$126,8012024

Highlighted filing

2023

Revenue$343,308
Expenses$225,206
Net Income$118,102
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 25, 2024
Return Version
2023v5.1
Gross Receipts
$349,932
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$21,175$152,920▲ $131,745
Cash and Non-Interest-Bearing Accounts$62,818$49,175▼ $13,643
Land, Buildings, and Equipment, Net$0--
Total Assets$84,391$202,493▲ $118,102
Other Assets Total$398$398→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$84,391$202,493▲ $118,102
Total Net Assets Fund Balance$84,391$202,493▲ $118,102
Total Liabilities and Net Assets / Fund Balance$84,391$202,493▲ $118,102
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mika MaloneyExecutive DirectorFT$62,423$62,423

Board Members and Trustees

NameTitle
Janine Al-bayatiBoard President
Pamela HeaterVice President
Bob LavalleeDirector
Helen Juliet AtkinsDirector
Deb TrevinoSecretary
Philip Hughes-luingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$304,868
Program Service Revenue
$27,697
Investment Income
$1,933
Other Revenue
$8,810
All Other Contributions
$304,720
Change in Net Assets
$118,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,793
Other Expenses$66,413
Total Fundraising Expense$7,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,238$8,400$1,897$79,535
Current Officers, Directors, Trustees, and Key Employees$32,004$29,700$719$62,423
Occupancy$27,896$3,100$0$30,996
Payroll Taxes$11,953$3,328$1,554$16,835
Fees for Services Other$7,779$0$0$7,779
Advertising$3,470$0$0$3,470
Insurance$1,200$1,330$0$2,530
Fees for Services Accounting$0$2,076$0$2,076
Information Technology$1,266$633$0$1,899
Office Expenses$600$750$0$1,350
Other Expenses$715$185$0$900
All Other Expenses$0$856$0$856
Total Functional Expenses$167,305$50,358$7,543$225,206
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,434
Fundraising Direct Expenses$6,624
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Little Houses$8,316$8,316$308$8,008
Harvest Dinner$7,118$7,118$761$6,357
Total Events$15,434$15,434$6,624$8,810
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Offcenter Community Arts Project
EIN
85-0480889
Phone
5052471172
Address
808 PARK AVE SW, ALBUQUERQUE, NM 87102

Signing Officer

Name
Mika Maloney
Title
Executive Director
Phone
5052471172
Signed
2024-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mika Maloney
Formed
2001
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
6
Employees
7
Volunteers
72

Preparer

Firm
Number Crunchers K M Garrett Ea
Address
PO BOX 21974, ALBUQUERQUE, NM 87154
Preparer
K M Garrett Ea
Phone
5052936595
Supplemental Narrative

Additional Explanations

Other

Offcenters mission is to enhance the lives of all people in our community by providing a safe and supportive environment for art making and social interaction with an emphasis on enhancing the lives of those most marginalized in our community. Offcenter seeks to build community through regular participation in art making and creative dialog among people of socially and economically diverse backgrounds. No matter ones background, every particpant finds acceptance and self discovery through the arts and social dialogue. We are committed to encouraging and respecting creativity in all its forms, partnering with other groups to serve more people in more ways, developing and promoting economic opportunities for artists and continuing to evolve and grow.

Other

Part iii line 4a include homeless veterans, low income individuals and those reentering society from incarceration and domestic violence shelters. In cooperation with the city of albuquerque a new program was initiated to train artisans and assist them in producing items that will eventually be purchased by the city of albuquerque. As we finally resumed normalcy and expansion after covid restrictions offcenter benefited from the support of numerous volunteers who provided art instruction, administrative support, event planning and fundraising support totaling over 900 donated hours. We also received in kind donations of materials.

Other

Taxpayer recceived significant in kind contributions that are not of a nature required to be reported on the tax return. The most significant contributions consisted of materials utilized in the program. Volunteer hours donated to programming are significant. Rent reduction of $4,000 is also contributed.

Pt VI, Line 11B

The 990 is reviewed by the executive director prior to submission. It is made available to any board member upon request.

Pt VI, Line 19

The 990 is available on guidestar. Upon request and with a reasonable amount of time for preparing copies, any member of the public can request a copy of the 990s and organizing documents. The executive director is responsible for providing these documents.

Other

PART XII LINE 2a THE BOOKKEEPING AND FINANCIAL STATEMENTS ARE PREPARED BY A CONTRACT BOOKKEEPER

Pt VI, Line 15A

Salary for the executive was determined by the board of directors after reviewing comparable rates in similar organizations and in line with the budget of the organization.

Pt VI, Line 15B

The executive director determines employee salaries after reveiwing salary information within the geographic area for similar duties and in line with the budget of the organization.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFCENTERS MISSION IS TO ENHANCE THE LIVES OF ALL PEOPLE IN OUR COMMUNITY BY PROVIDING A SAFE AND SUPPORTIVE ENVIRONMENT FOR ART MAKING AND SOCIAL INTERACTION WITH AN EMPHASIS ON ENHANCING THE LIVES OF THOSE MOST MARGINALIZED IN OUR COMMUNITY. OFFCENTER SEEKS TO BUILD COMMUNITY THROUGH REGULAR PARTICIPATION IN ART MAKING AND CREATIVE DIALOG AMONG PEOPLE OF SOCIALLY AND ECONOMICALLY DIVERSE BACKGROUNDS. NO MATTER ONES BACKGROUND, EVERY PARTICPANT FINDS ACCEPTANCE AND SELF DISCOVERY THROUGH THE ARTS AND SOCIAL DIALOGUE. WE ARE COMMITTED TO ENCOURAGING AND RESPECTING CREATIVITY IN ALL ITS FORMS, PARTNERING WITH OTHER GROUPS TO SERVE MORE PEOPLE IN MORE WAYS, DEVELOPING AND PROMOTING ECONOMIC OPPORTUNITIES FOR ARTISTS AND CONTINUING TO EVOLVE AND GROW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART III LINE 4A INCLUDE HOMELESS VETERANS, LOW INCOME INDIVIDUALS AND THOSE REENTERING SOCIETY FROM INCARCERATION AND DOMESTIC VIOLENCE SHELTERS. IN COOPERATION WITH THE CITY OF ALBUQUERQUE A NEW PROGRAM WAS INITIATED TO TRAIN ARTISANS AND ASSIST THEM IN PRODUCING ITEMS THAT WILL EVENTUALLY BE PURCHASED BY THE CITY OF ALBUQUERQUE. AS WE FINALLY RESUMED NORMALCY AND EXPANSION AFTER COVID RESTRICTIONS OFFCENTER BENEFITED FROM THE SUPPORT OF NUMEROUS VOLUNTEERS WHO PROVIDED ART INSTRUCTION, ADMINISTRATIVE SUPPORT, EVENT PLANNING AND FUNDRAISING SUPPORT TOTALING OVER 900 DONATED HOURS. WE ALSO RECEIVED IN KIND DONATIONS OF MATERIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAXPAYER RECCEIVED SIGNIFICANT IN KIND CONTRIBUTIONS THAT ARE NOT OF A NATURE REQUIRED TO BE REPORTED ON THE TAX RETURN. THE MOST SIGNIFICANT CONTRIBUTIONS CONSISTED OF MATERIALS UTILIZED IN THE PROGRAM. VOLUNTEER HOURS DONATED TO PROGRAMMING ARE SIGNIFICANT. RENT REDUCTION OF $4,000 IS ALSO CONTRIBUTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO SUBMISSION. IT IS MADE AVAILABLE TO ANY BOARD MEMBER UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS AVAILABLE ON GUIDESTAR. UPON REQUEST AND WITH A REASONABLE AMOUNT OF TIME FOR PREPARING COPIES, ANY MEMBER OF THE PUBLIC CAN REQUEST A COPY OF THE 990S AND ORGANIZING DOCUMENTS. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR PROVIDING THESE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART XII LINE 2a THE BOOKKEEPING AND FINANCIAL STATEMENTS ARE PREPARED BY A CONTRACT BOOKKEEPER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SALARY FOR THE EXECUTIVE WAS DETERMINED BY THE BOARD OF DIRECTORS AFTER REVIEWING COMPARABLE RATES IN SIMILAR ORGANIZATIONS AND IN LINE WITH THE BUDGET OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE EXECUTIVE DIRECTOR DETERMINES EMPLOYEE SALARIES AFTER REVEIWING SALARY INFORMATION WITHIN THE GEOGRAPHIC AREA FOR SIMILAR DUTIES AND IN LINE WITH THE BUDGET OF THE ORGANIZATION.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15b
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.76$0.76$1.68$2.95$1.27
2023Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$3.48$2.30$1.18
2023Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$3.43$2.25$1.18
2022Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.04$1.09$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.06$0.90$1.09$0.80$0.28
2020Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.72$1.01$0.75$0.27
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.04$0.59$1.28$1.13$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.46$1.19$1.45$0.26
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.65$0.96$1.32$0.36
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.02$1.01$1.56$1.26$0.30
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.72$1.48$1.43$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.02$0.66$1.23$1.19$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.64$0.02$0.62$1.83$1.63$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.01$0.43$1.61$1.59$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.02$0.40$0.95$1.09$0.14