Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Liabilities / Revenue
29th percentile
Higher debt load relative to revenue than 29% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
56th percentile
Higher top officer pay than 56% of similar nonprofits.
Top officer pay equals 7.3% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
Assets
Down$1,105,816
Down $44,522 (-3.9%) from 2013
Net Assets
Down$1,072,580
Down $41,166 (-3.7%) from 2013
Liabilities
Down$33,236
Down $3,356 (-9.2%) from 2013
Revenue
$1,015,045
No earlier filing loaded for comparison.
Expenses
Down$1,056,211
Down $123,219 (-10%) from 2013
Net Income
-$41,166
No earlier filing loaded for comparison.
Arts for Alls mission is to provide accessible education, experiences and training in the arts for children primarily those with special needs. Since 1995, an adult day treatment and training program was added.
Arts for All's mission is to provide accessible education, experiences and training in the arts for children primarily those with special needs. Since 1995, an adult day treatment and training program was added.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $973,500 | $939,380 | ▼ $34,120 |
| Pledges and Grants Receivable | $119,889 | $95,268 | ▼ $24,621 |
| Cash and Non-Interest-Bearing Accounts | $29,530 | $45,548 | ▲ $16,018 |
| Prepaid Expenses and Deferred Charges | $12,446 | $13,882 | ▲ $1,436 |
| Accounts Receivable | $4,778 | $6,902 | ▲ $2,124 |
| Savings and Temporary Cash Investments | $10,195 | $4,836 | ▼ $5,359 |
| Total Assets | $1,150,338 | $1,105,816 | ▼ $44,522 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $32,620 | $30,509 | ▼ $2,111 |
| Other Liabilities | $3,972 | $2,727 | ▼ $1,245 |
| Total Liabilities | $36,592 | $33,236 | ▼ $3,356 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,105,381 | $1,055,370 | ▼ $50,011 |
| Temporarily Rstr Net Assets | $8,365 | $17,210 | ▲ $8,845 |
| Total Net Assets Fund Balance | $1,113,746 | $1,072,580 | ▼ $41,166 |
| Total Liabilities and Net Assets / Fund Balance | $1,150,338 | $1,105,816 | ▼ $44,522 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $789,738 | $372,431 | $1,162,169 |
| Equipment | - | $181,838 | $181,838 |
| Other Land Buildings | $6,470 | $157,104 | $163,574 |
| Land | $143,172 | - | $143,172 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Marcia Berger | Executive Director | FT | $74,202 | $74,202 |
| Name | Title |
|---|---|
| Frank Youdelman | President |
| Bianka Benson | Director |
| Jessica Johnson | Director |
| Marilou Lopez | Director |
| Isaac Rothschild | Secretary |
| Svetlana Pitman | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $755,890 |
| Other Expenses | $300,321 |
| Total Fundraising Expense | $585 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $540,475 | $34,053 | - | $574,528 |
| Occupancy | $71,650 | $9,296 | - | $80,946 |
| Current Officers, Directors, Trustees, and Key Employees | $69,951 | $4,407 | - | $74,358 |
| Office Expenses | $54,893 | $7,458 | $356 | $62,707 |
| Payroll Taxes | $50,054 | $3,247 | - | $53,301 |
| Other Employee Benefits | $44,688 | $1,970 | - | $46,658 |
| Fees for Services Other | $25,607 | $13,386 | - | $38,993 |
| Depreciation Depletion | $36,620 | - | - | $36,620 |
| Insurance | $21,308 | $2,162 | - | $23,470 |
| Other Expenses | $19,141 | $2,718 | - | $19,141 |
| Information Technology | $6,075 | $2,023 | $229 | $8,327 |
| Pension Plan Contributions | $6,469 | $576 | - | $7,045 |
| Fees for Services Accounting | $900 | $5,951 | - | $6,851 |
| Travel | $3,600 | $515 | - | $4,115 |
| All Other Expenses | $2,845 | - | - | $2,845 |
| Conferences and Meetings | $1,838 | $985 | - | $2,823 |
| Advertising | $2,658 | $50 | - | $2,708 |
| Total Functional Expenses | $965,309 | $90,317 | $585 | $1,056,211 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,056,211 |
| Total Expenses per Audited Statements | $1,056,211 |
| Total Expenses per Form 990 | $1,056,211 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Custodial liabilities | $2,727 |
“The Finance Committee will be given the draft for review, comments made as needed to the CPA, review again by the Finance Committee for final approval and then presented by CPA to full Board and accepted. Each Board Member receives a copy of the audit.”
“Officers and directors disclose any potential conflicts of interest annually.”
“Comparability data was used by the Board of Directors in determining the Executive Director's compensation.”
“Documents are available on our website, other websites and also upon request.”
“Statement of Program Accomplishments:Accessibility We are committed to accessibility in the arts in all of our projects, classrooms, workshops and productions by having adequate wheelchair seating, audio describers, Braille programs, Sorenson video interpreting and sign language interpreters. We successfully employed five persons with disabilities and three AmeriCorps members with disabilities during the past year and supported their employment/service through equipment purchases, audio description, Braille materials and reasonable accommodations. Achievements and Recognitions We celebrated our 29th year of service to the Tucson community. We ran our second year of our fourth three year contract with Corporation for National and Community Service for AmeriCorps State members. This contract is for September 01, 2012 August 31, 2015 with yearly renewals and is for 10 full-time slots. For this three year contract we decided to opt for a fixed grant contract which allows us to draw down funding monthly for the AmeriCorps members living allowance only. It makes our accounting easier as we only need to account for the members hours. This year we were awarded a grant from Community Foundation of Southern Arizona for our Teens in Childcare Training Program. This summer we trained 36 youth in childcare from Tucson Urban League, Pima County Summer Youth Program, AZ Department of Economic Security/Division of Developmental Disabilities and youth who came on their own who were not affiliated with any agency. Some of these youth will continue to volunteer throughout the year. Administration At the beginning of the year, July 1, 2013 there were four full-time administrative staff executive director, assistant director, administrative assistant and accountant. The positions of executive director, assistant director and accountant were filled by the same individuals all year. We had an administrative assistant, Stephanie Toggerson, for the first month of the year and then she applied and was accepted for the position of childrens services manager. The Director of Human Services supervised the adult and children services. There was no reduction in staff salaries or wages during this fiscal year and a few of the hourly direct support professionals received raises following their annual evaluations. During times without some of the administrative and management staff, the executive and assistant directors completed the necessary tasks by working overtime. The manager positions are responsible for recommending for hire, training, supervising and evaluating direct care staff (direct support professionals) as well as coordinate the services for adults and/or children. Some of the direct support professionals are registering with the National Association of Direct Support Professionals after six months and after two years of employment were eligible for certification. Full-time employees received paid holidays, vacation and sick leave as well as health insurance, retirement and elective benefits. Continuing education/training is an important aspect of employment at Arts for All, Inc. and the 20 hours/year requirement by Childcare Licensure is adhered to throughout all departments. We have just completed our second audit with Jennifer Phillips, CPA, LLC. After-School Classes The after-school classes were the first project that Third St. Kids opened in 1985. There was and continues to be a tremendous need in the community for creative programs that include children with disabilities and for those from low income homes. A minimum of two daily classes were held in the afternoons from August through May. Students attended from throughout the greater Tucson area. Scholarships were given to low income families. Some of these families were staff members. One of the ways that we can help our staff is by providing childcare. Twelve staff members enrolled their children in preschool, out-of-school time and/or Summer Arts Camp and all really appreciated it. Fly”
“Management of Arts for All considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the organizations status as a not-for-profit entity. Management believes that Arts for All met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax, therefore, no provision for income taxes has been provided in these financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Management of Arts for All considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the organizations status as a not-for-profit entity. Management believes that Arts for All met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax, therefore, no provision for income taxes has been provided in these financial statements. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Finance Committee will be given the draft for review, comments made as needed to the CPA, review again by the Finance Committee for final approval and then presented by CPA to full Board and accepted. Each Board Member receives a copy of the audit. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Officers and directors disclose any potential conflicts of interest annually. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Comparability data was used by the Board of Directors in determining the Executive Director's compensation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Documents are available on our website, other websites and also upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Statement of Program Accomplishments:Accessibility We are committed to accessibility in the arts in all of our projects, classrooms, workshops and productions by having adequate wheelchair seating, audio describers, Braille programs, Sorenson video interpreting and sign language interpreters. We successfully employed five persons with disabilities and three AmeriCorps members with disabilities during the past year and supported their employment/service through equipment purchases, audio description, Braille materials and reasonable accommodations. Achievements and Recognitions We celebrated our 29th year of service to the Tucson community. We ran our second year of our fourth three year contract with Corporation for National and Community Service for AmeriCorps State members. This contract is for September 01, 2012 August 31, 2015 with yearly renewals and is for 10 full-time slots. For this three year contract we decided to opt for a fixed grant contract which allows us to draw down funding monthly for the AmeriCorps members living allowance only. It makes our accounting easier as we only need to account for the members hours. This year we were awarded a grant from Community Foundation of Southern Arizona for our Teens in Childcare Training Program. This summer we trained 36 youth in childcare from Tucson Urban League, Pima County Summer Youth Program, AZ Department of Economic Security/Division of Developmental Disabilities and youth who came on their own who were not affiliated with any agency. Some of these youth will continue to volunteer throughout the year. Administration At the beginning of the year, July 1, 2013 there were four full-time administrative staff executive director, assistant director, administrative assistant and accountant. The positions of executive director, assistant director and accountant were filled by the same individuals all year. We had an administrative assistant, Stephanie Toggerson, for the first month of the year and then she applied and was accepted for the position of childrens services manager. The Director of Human Services supervised the adult and children services. There was no reduction in staff salaries or wages during this fiscal year and a few of the hourly direct support professionals received raises following their annual evaluations. During times without some of the administrative and management staff, the executive and assistant directors completed the necessary tasks by working overtime. The manager positions are responsible for recommending for hire, training, supervising and evaluating direct care staff (direct support professionals) as well as coordinate the services for adults and/or children. Some of the direct support professionals are registering with the National Association of Direct Support Professionals after six months and after two years of employment were eligible for certification. Full-time employees received paid holidays, vacation and sick leave as well as health insurance, retirement and elective benefits. Continuing education/training is an important aspect of employment at Arts for All, Inc. and the 20 hours/year requirement by Childcare Licensure is adhered to throughout all departments. We have just completed our second audit with Jennifer Phillips, CPA, LLC. After-School Classes The after-school classes were the first project that Third St. Kids opened in 1985. There was and continues to be a tremendous need in the community for creative programs that include children with disabilities and for those from low income homes. A minimum of two daily classes were held in the afternoons from August through May. Students attended from throughout the greater Tucson area. Scholarships were given to low income families. Some of these families were staff members. One of the ways that we can help our staff is by providing childcare. Twelve staff members enrolled their children in preschool, out-of-school time and/or Summer Arts Camp and all really appreciated it. Fly |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | General explanation attachment |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.