Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
56th percentile
Higher top officer pay than 56% of similar nonprofits.
Top officer pay equals 7.7% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Down$1,079,321
Down $26,495 (-2.4%) from 2014
Net Assets
Down$1,044,791
Down $27,789 (-2.6%) from 2014
Liabilities
Up$34,530
Up $1,294 (+3.9%) from 2014
Revenue
Down$958,458
Down $56,587 (-5.6%) from 2014
Expenses
Down$986,247
Down $69,964 (-6.6%) from 2014
Net Income
Up-$27,789
Up $13,377 (+32%) from 2014
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 | $939,380 | $913,900 | ▼ $25,480 |
| Cash and Non-Interest-Bearing Accounts | $45,548 | $83,379 | ▲ $37,831 |
| Pledges and Grants Receivable | $95,268 | $65,289 | ▼ $29,979 |
| Prepaid Expenses and Deferred Charges | $13,882 | $7,320 | ▼ $6,562 |
| Accounts Receivable | $6,902 | $4,717 | ▼ $2,185 |
| Savings and Temporary Cash Investments | $4,836 | $4,716 | ▼ $120 |
| Total Assets | $1,105,816 | $1,079,321 | ▼ $26,495 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $30,509 | $31,488 | ▲ $979 |
| Other Liabilities | $2,727 | $3,042 | ▲ $315 |
| Total Liabilities | $33,236 | $34,530 | ▲ $1,294 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,055,370 | $1,028,223 | ▼ $27,147 |
| Temporarily Rstr Net Assets | $17,210 | $16,568 | ▼ $642 |
| Total Net Assets Fund Balance | $1,072,580 | $1,044,791 | ▼ $27,789 |
| Total Liabilities and Net Assets / Fund Balance | $1,105,816 | $1,079,321 | ▼ $26,495 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $762,391 | $405,853 | $1,168,244 |
| Equipment | - | $181,838 | $181,838 |
| Other Land Buildings | $8,337 | $160,490 | $168,827 |
| Land | $143,172 | - | $143,172 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Marcia Berger | Executive Director | FT | $74,244 | $74,244 |
| Name | Title |
|---|---|
| Marilou Lopez | President |
| Bianka Flannagan | Vice-President |
| Joe Dal Pra | Board Member |
| Svetlana Pitman | Board Member |
| Isaac Rothschild | Secretary |
| Jessica Johnson | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $728,818 |
| Other Expenses | $257,429 |
| Total Fundraising Expense | $422 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $529,363 | $32,123 | - | $561,486 |
| Current Officers, Directors, Trustees, and Key Employees | $70,104 | $4,254 | - | $74,358 |
| Occupancy | $56,888 | $6,045 | - | $62,933 |
| Office Expenses | $45,607 | $6,150 | - | $51,757 |
| Payroll Taxes | $48,499 | $2,740 | - | $51,239 |
| Depreciation Depletion | $36,808 | - | - | $36,808 |
| Other Employee Benefits | $34,269 | $768 | - | $35,037 |
| Fees for Services Other | $22,922 | $8,043 | $176 | $31,141 |
| Insurance | $20,417 | $1,545 | - | $21,962 |
| Other Expenses | $9,487 | $1,897 | - | $9,487 |
| Information Technology | $6,544 | $362 | $246 | $7,152 |
| Fees for Services Accounting | - | $6,852 | - | $6,852 |
| Pension Plan Contributions | $6,041 | $657 | - | $6,698 |
| Advertising | $6,395 | - | - | $6,395 |
| Travel | $4,578 | $1,805 | - | $6,383 |
| All Other Expenses | $3,095 | - | - | $3,095 |
| Conferences and Meetings | $1,954 | $504 | - | $2,458 |
| Total Functional Expenses | $910,980 | $74,845 | $422 | $986,247 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $986,247 |
| Total Expenses per Audited Statements | $986,247 |
| Total Expenses per Form 990 | $986,247 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Custodial liabilities | $3,042 |
“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.”
“Part III Line 4 - Statement of Program Accomplishments:Day Program Our Day Treatment and Training Program which started in 1998 has grown consistently. In 2014-2015, sixty-four adults with disabilities were enrolled and an average of thirty-one adults attended on any given day. Some of the adults needed to receive 1:1 or 1:2 ratios of staff to participants for their care. This staff to participant ratio allows the individuals to receive the personalized attention that they need. The arts are the framework for their day. The participants enjoyed community outings, arts, cultural and recreational activities. Monthly community dances and bingo parties hosted by Arts for All, Inc. are enthusiastically attended by participants from other day programs. The haunted house on Halloween is always a lot of fun and is held in conjunction with the monthly dance. L.A.T. (laser art technique) continues to excite participants. There were three private pay participants who attend the day program. Most of the adults participating in the day program are funded through Arizona Department of Economic Security/Division of Developmental Disabilities. Another favorite activity is a weekend get-away that is supported through staff efforts to allow day program participants to enjoy some independence in a social setting. This year the get-away was June 6-7 in Phoenix with five participants attending two theatrical productions by Detour Company Theatres production of Shrek and Into the Woods at Scottsdale Center for the Performing Arts. This year both adult dance and drama ensembles were conducted. The Adult Dance Ensemble Recital Spring to Motion was held May 8th and 9th at Arts for Alls Little Theatre. Out-of-School Time The out-of-school time 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. Summer Arts Camps Summer Arts Camp brought together children with and without disabilities to enjoy the richness of the arts. The camp had 28 classes/day from 9am to 6pm Mondays through Fridays. 2015 Summer Arts Camp enrolled 96 children (2014 enrolled 127 children, 2013 enrolled 188, and 2012 Summer Arts Camp enrolled 171 children). In 2014, 2013 and 2012 Arts for All, Inc. rented off-site classrooms for the adults for June, July and half of August. In 2015 we did not do this. The adults had 3 classrooms/hour and the children had 4 classrooms/hour. They changed classrooms every hour. The annual 2015 Summer Arts Camp Talent show/gallery extravaganza was held at Pima Community College Center for the Arts on the proscenium stage and was a huge success with over 50 children on stage and 200 people attending. A DVD was available of this show. A large Talent Show program included many historical photos for the 30th Anniversary Celebration.”
“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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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4717 |
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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 | Part III Line 4 - Statement of Program Accomplishments:Day Program Our Day Treatment and Training Program which started in 1998 has grown consistently. In 2014-2015, sixty-four adults with disabilities were enrolled and an average of thirty-one adults attended on any given day. Some of the adults needed to receive 1:1 or 1:2 ratios of staff to participants for their care. This staff to participant ratio allows the individuals to receive the personalized attention that they need. The arts are the framework for their day. The participants enjoyed community outings, arts, cultural and recreational activities. Monthly community dances and bingo parties hosted by Arts for All, Inc. are enthusiastically attended by participants from other day programs. The haunted house on Halloween is always a lot of fun and is held in conjunction with the monthly dance. L.A.T. (laser art technique) continues to excite participants. There were three private pay participants who attend the day program. Most of the adults participating in the day program are funded through Arizona Department of Economic Security/Division of Developmental Disabilities. Another favorite activity is a weekend get-away that is supported through staff efforts to allow day program participants to enjoy some independence in a social setting. This year the get-away was June 6-7 in Phoenix with five participants attending two theatrical productions by Detour Company Theatres production of Shrek and Into the Woods at Scottsdale Center for the Performing Arts. This year both adult dance and drama ensembles were conducted. The Adult Dance Ensemble Recital Spring to Motion was held May 8th and 9th at Arts for Alls Little Theatre. Out-of-School Time The out-of-school time 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. Summer Arts Camps Summer Arts Camp brought together children with and without disabilities to enjoy the richness of the arts. The camp had 28 classes/day from 9am to 6pm Mondays through Fridays. 2015 Summer Arts Camp enrolled 96 children (2014 enrolled 127 children, 2013 enrolled 188, and 2012 Summer Arts Camp enrolled 171 children). In 2014, 2013 and 2012 Arts for All, Inc. rented off-site classrooms for the adults for June, July and half of August. In 2015 we did not do this. The adults had 3 classrooms/hour and the children had 4 classrooms/hour. They changed classrooms every hour. The annual 2015 Summer Arts Camp Talent show/gallery extravaganza was held at Pima Community College Center for the Arts on the proscenium stage and was a huge success with over 50 children on stage and 200 people attending. A DVD was available of this show. A large Talent Show program included many historical photos for the 30th Anniversary Celebration. |
| 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
2015 • Form 990Detailed filing. Detailed filing data is available for this year.