Civic Intelligence

Arts for All Inc.

990 • Fiscal year 2014 • EIN 86-0389138

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 08, 2015

2520 N Oracle Rd85705

(520) 622-4100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

33rd percentile

0.03x

Higher debt load relative to assets than 33% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

56th percentile

$74,202

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

24th percentile

-3.9%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

32nd percentile

-2.6%

Faster revenue growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

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.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,327,349Liabilities 2010: $28,904Net Assets 2010: $1,298,4452010Assets 2011: $1,286,804Liabilities 2011: $37,362Net Assets 2011: $1,249,4422011Assets 2012: $1,260,888Liabilities 2012: $43,543Net Assets 2012: $1,217,3452012Assets 2013: $1,150,338Liabilities 2013: $36,592Net Assets 2013: $1,113,7462013Assets 2014: $1,105,816Liabilities 2014: $33,236Net Assets 2014: $1,072,5802014Assets 2015: $1,079,321Liabilities 2015: $34,530Net Assets 2015: $1,044,7912015Assets 2016: $960,969Liabilities 2016: $37,090Net Assets 2016: $923,8792016Assets 2017: $983,647Liabilities 2017: $41,586Net Assets 2017: $942,0612017Assets 2018: $987,064Liabilities 2018: $49,037Net Assets 2018: $938,0272018Assets 2019: $964,258Liabilities 2019: $42,447Net Assets 2019: $921,8112019Assets 2020: $1,087,773Liabilities 2020: $165,800Net Assets 2020: $921,9732020Assets 2021: $1,191,639Liabilities 2021: $17,310Net Assets 2021: $1,174,3292021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2014

Assets$1,105,816
Liabilities$33,236
Net Assets$1,072,580

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,120,3272010Revenue 2011: $1,099,068Expenses 2011: $1,148,071Net Income 2011: -$49,0032011Expenses 2012: $1,188,1842012Expenses 2013: $1,179,4302013Revenue 2014: $1,015,045Expenses 2014: $1,056,211Net Income 2014: -$41,1662014Revenue 2015: $958,458Expenses 2015: $986,247Net Income 2015: -$27,7892015Revenue 2016: $849,568Expenses 2016: $970,480Net Income 2016: -$120,9122016Revenue 2017: $868,018Expenses 2017: $849,836Net Income 2017: $18,1822017Revenue 2018: $968,682Expenses 2018: $972,716Net Income 2018: -$4,0342018Revenue 2019: $974,592Expenses 2019: $990,808Net Income 2019: -$16,2162019Revenue 2020: $917,516Expenses 2020: $917,354Net Income 2020: $1622020Revenue 2021: $1,164,425Expenses 2021: $912,069Net Income 2021: $252,3562021Revenue 2022: $796,385Expenses 2022: $778,425Net Income 2022: $17,9602022

Highlighted filing

2014

Revenue$1,015,045
Expenses$1,056,211
Net Income-$41,166
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 8, 2015
Return Version
2013v4.0
Gross Receipts
$1,015,045
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcia BergerExecutive DirectorFT$74,202$74,202

Board Members and Trustees

NameTitle
Frank YoudelmanPresident
Bianka BensonDirector
Jessica JohnsonDirector
Marilou LopezDirector
Isaac RothschildSecretary
Svetlana PitmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$103,553
Program Service Revenue
$910,557
Investment Income
$31
Other Revenue
$904
All Other Contributions
$74,439
Change in Net Assets
$-41,166

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,015,045
Total Revenue per Audited Statements
$1,015,045
Total Revenue per Form 990
$1,015,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,056,211
Total Expenses per Audited Statements$1,056,211
Total Expenses per Form 990$1,056,211
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custodial liabilities$2,727
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

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.

Conflict of interest policy compliance Part VI line 12C

Officers and directors disclose any potential conflicts of interest annually.

CEO executive director top management comp Part VI line 15A

Comparability data was used by the Board of Directors in determining the Executive Director's compensation.

Governing documents etc available to public Part VI line 19

Documents are available on our website, other websites and also upon request.

Filing and Contact Details

Filer

EIN
86-0389138

Signing Officer

Name
Marcia Berger
Title
Executive Direc
Phone
5206224100
Signed
2015-01-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marilou Lopez
Formed
1979
Legal Domicile
Az
Voting Board Members
6
Independent Board Members
6
Employees
83
Volunteers
56

Preparer

Preparer
Jennifer J Phillips
Phone
5202477087
Supplemental Narrative

Additional Explanations

General explanation attachment

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

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

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.

Raw XML AppendixShowing 400 of 432 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt032620
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt030509
IRS990/AccountsReceivableGrp/BOYAmt04778
IRS990/AccountsReceivableGrp/EOYAmt06902
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Arts 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.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt050
IRS990/AdvertisingGrp/ProgramServicesAmt02658
IRS990/AdvertisingGrp/TotalAmt02708
IRS990/AllOtherContributionsAmt074439
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02845
IRS990/AllOtherExpensesGrp/TotalAmt02845
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0The Corporation
IRS990/BooksInCareOfDetail/PhoneNum05206224100
IRS990/BooksInCareOfDetail/USAddress/AddressLine102520 N Oracle Rd
IRS990/BooksInCareOfDetail/USAddress/City0Tucson
IRS990/BooksInCareOfDetail/USAddress/State0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCode085705
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt029530
IRS990/CashNonInterestBearingGrp/EOYAmt045548
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt04407
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt069951
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt074358
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0985
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01838
IRS990/ConferencesMeetingsGrp/TotalAmt02823
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0103553
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt031
IRS990/CYOtherExpensesAmt0300321
IRS990/CYOtherRevenueAmt0904
IRS990/CYProgramServiceRevenueAmt0910557
IRS990/CYRevenuesLessExpensesAmt0-41166
IRS990/CYSalariesCompEmpBnftPaidAmt0755890
IRS990/CYTotalExpensesAmt01056211
IRS990/CYTotalFundraisingExpenseAmt0585
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01015045
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt036620
IRS990/DepreciationDepletionGrp/TotalAmt036620
IRS990/Desc0See Schedule O General Attachment.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt083
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0965309
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05951
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0900
IRS990/FeesForServicesAccountingGrp/TotalAmt06851
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt013386
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt025607
IRS990/FeesForServicesOtherGrp/TotalAmt038993
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt660.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Jessica Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm1Isaac Rothschild
IRS990/Form990PartVIISectionAGrp/PersonNm2Svetlana Pitman
IRS990/Form990PartVIISectionAGrp/PersonNm3Frank Youdelman
IRS990/Form990PartVIISectionAGrp/PersonNm4Marilou Lopez
IRS990/Form990PartVIISectionAGrp/PersonNm5Bianka Benson
IRS990/Form990PartVIISectionAGrp/PersonNm6Marcia Berger
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt674202
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Executive Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt029114
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01015045
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0229
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02023
IRS990/InformationTechnologyGrp/ProgramServicesAmt06075
IRS990/InformationTechnologyGrp/TotalAmt08327
IRS990/InsuranceGrp/ManagementAndGeneralAmt02162
IRS990/InsuranceGrp/ProgramServicesAmt021308
IRS990/InsuranceGrp/TotalAmt023470
IRS990/InvestmentIncomeGrp/ExclusionAmt031
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt031
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0711373
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0973500
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0939380
IRS990/LandBldgEquipCostOrOtherBssAmt01650753
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt0904
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0904
IRS990/MissionDesc0Arts 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01113746
IRS990/NetAssetsOrFundBalancesEOYAmt01072580
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt08045
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt09296
IRS990/OccupancyGrp/ProgramServicesAmt071650
IRS990/OccupancyGrp/TotalAmt080946
IRS990/OfficeExpensesGrp/FundraisingAmt0356
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07458
IRS990/OfficeExpensesGrp/ProgramServicesAmt054893
IRS990/OfficeExpensesGrp/TotalAmt062707
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01970
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt044688
IRS990/OtherEmployeeBenefitsGrp/TotalAmt046658
IRS990/OtherExpensesGrp/Desc0Dues and subscriptions
IRS990/OtherExpensesGrp/Desc1Entertainment and meals
IRS990/OtherExpensesGrp/Desc2Bad debt
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01520
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12718
IRS990/OtherExpensesGrp/ProgramServicesAmt01353
IRS990/OtherExpensesGrp/ProgramServicesAmt15184
IRS990/OtherExpensesGrp/ProgramServicesAmt219141
IRS990/OtherExpensesGrp/TotalAmt02873
IRS990/OtherExpensesGrp/TotalAmt17902
IRS990/OtherExpensesGrp/TotalAmt219141
IRS990/OtherLiabilitiesGrp/BOYAmt03972
IRS990/OtherLiabilitiesGrp/EOYAmt02727
IRS990/OtherRevenueTotalAmt0904
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034053
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0540475
IRS990/OtherSalariesAndWagesGrp/TotalAmt0574528
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03247
IRS990/PayrollTaxesGrp/ProgramServicesAmt050054
IRS990/PayrollTaxesGrp/TotalAmt053301
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0576
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06469
IRS990/PensionPlanContributionsGrp/TotalAmt07045
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0119889
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt095268
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012446
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013882
IRS990/PrincipalOfficerNm0Marilou Lopez
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Program fees
IRS990/ProgramServiceRevenueGrp/Desc1Government contracts
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt033997
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1876560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033997
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1876560
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt093449
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt036
IRS990/PYOtherExpensesAmt0354515
IRS990/PYOtherRevenueAmt01236
IRS990/PYProgramServiceRevenueAmt0981110
IRS990/PYRevenuesLessExpensesAmt0-103599
IRS990/PYSalariesCompEmpBnftPaidAmt0824915
IRS990/PYTotalExpensesAmt01179430
IRS990/PYTotalRevenueAmt01075831
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-41166
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0910557
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010195
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04836
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0103553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt093449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0136236
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01068983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01062286
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02464507
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0177
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt061
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01666
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01971
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02974849
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99920
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt02464507
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0103553
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt093449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0136236
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01068983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01062286
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02464507
IRS990ScheduleA/TotalSupportAmt02466478
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/BuildingsGrp/BookValueAmt0789738
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0372431
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01162169
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0181838
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0181838
IRS990ScheduleD/ExpensesSubtotalAmt01056211
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0143172
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0143172
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06470
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0157104
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0163574
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02727
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Custodial liabilities
IRS990ScheduleD/RevenueSubtotalAmt01015045
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0939380
IRS990ScheduleD/TotalExpensesPerForm990Amt01056211
IRS990ScheduleD/TotalLiabilityAmt02727
IRS990ScheduleD/TotalRevenuePerForm990Amt01015045
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01015045
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01056211
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1Officers and directors disclose any potential conflicts of interest annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Comparability data was used by the Board of Directors in determining the Executive Director's compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available on our website, other websites and also upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Statement 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/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt08365
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt017210
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01150338
IRS990/TotalAssetsEOYAmt01105816
IRS990/TotalAssetsGrp/BOYAmt01150338
IRS990/TotalAssetsGrp/EOYAmt01105816
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0103553
IRS990/TotalEmployeeCnt083
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0585
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt090317
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0965309
IRS990/TotalFunctionalExpensesGrp/TotalAmt01056211
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036592
IRS990/TotalLiabilitiesEOYAmt033236
IRS990/TotalLiabilitiesGrp/BOYAmt036592
IRS990/TotalLiabilitiesGrp/EOYAmt033236
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01113746
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01072580
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0965309
IRS990/TotalProgramServiceRevenueAmt0910557
IRS990/TotalReportableCompFromOrgAmt074202
IRS990/TotalRevenueGrp/ExclusionAmt0935
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0910557
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01015045
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt056
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01150338
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01105816
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0515
IRS990/TravelGrp/ProgramServicesAmt03600
IRS990/TravelGrp/TotalAmt04115
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01105381
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01055370
IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.80$0.78$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.02$1.17$1.16$0.91$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.17$0.92$0.92$0.92$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.04$0.92$0.97$0.99$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.05$0.94$0.97$0.97$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.04$0.94$0.87$0.85$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.04$0.92$0.85$0.97$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.08$0.03$1.04$0.96$0.99$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.03$1.07$1.02$1.06$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.04$1.11$1.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.04$1.22$1.19
2011Summary only. Only limited summary data is available for this year.$1.29$0.04$1.25$1.10$1.15$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.03$1.30$1.12