Civic Intelligence

Arts for All Inc.

990 • Fiscal year 2016 • EIN 86-0389138

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 03, 2016

2520 N Oracle RdTucson, AZ 85705

(520) 622-4100

Siviq Scores

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

Liabilities / Assets

50th percentile

0.04x

Higher debt load relative to assets than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.04x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

79th percentile

$74,884

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

24th percentile

-11%

Faster revenue growth than 24% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$960,969

Down $118,352 (-11%) from 2015

Net Assets

Down

$923,879

Down $120,912 (-12%) from 2015

Liabilities

Up

$37,090

Up $2,560 (+7.4%) from 2015

Revenue

Down

$849,568

Down $108,890 (-11%) from 2015

Expenses

Down

$970,480

Down $15,767 (-1.6%) from 2015

Net Income

Down

-$120,912

Down $93,123 (-335%) from 2015

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

2016

Assets$960,969
Liabilities$37,090
Net Assets$923,879

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

2016

Revenue$849,568
Expenses$970,480
Net Income-$120,912
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 3, 2016
Return Version
2015v2.1
Gross Receipts
$849,568
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$913,900$878,709▼ $35,191
Cash and Non-Interest-Bearing Accounts$83,379$44,272▼ $39,107
Pledges and Grants Receivable$65,289$24,194▼ $41,095
Accounts Receivable$4,717$4,993▲ $276
Savings and Temporary Cash Investments$4,716$4,718▲ $2
Prepaid Expenses and Deferred Charges$7,320$4,083▼ $3,237
Total Assets$1,079,321$960,969▼ $118,352
Liabilities
Accounts Payable and Accrued Expenses$31,488$33,585▲ $2,097
Other Liabilities$3,042$3,505▲ $463
Total Liabilities$34,530$37,090▲ $2,560
Net Assets / Fund Balance
Unrestricted Net Assets$1,028,223$923,879▼ $104,344
Temporarily Rstr Net Assets$16,568--
Total Net Assets Fund Balance$1,044,791$923,879▼ $120,912
Total Liabilities and Net Assets / Fund Balance$1,079,321$960,969▼ $118,352

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$730,091$438,153$1,168,244
Equipment-$181,838$181,838
Other Land Buildings$5,446$163,381$168,827
Land$143,172-$143,172
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcia BergerExecutive DirectorFT$74,884$74,884

Board Members and Trustees

NameTitle
Marilou LopezPresident
Bianka FlannaganVice-President
Svetlana PitmanBoard Member
Tracy CooperBoard Member
Isaac RothschildSecretary
Jessica JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$113,080
Program Service Revenue
$734,679
Investment Income
$3
Other Revenue
$1,806
All Other Contributions
$64,780
Change in Net Assets
$-120,912

Audited Revenue Reconciliation

Revenue per Audited Statements
$849,568
Total Revenue per Audited Statements
$849,568
Total Revenue per Form 990
$849,568
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$720,431
Other Expenses$250,049
Total Fundraising Expense$866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$513,036$40,328-$553,364
Current Officers, Directors, Trustees, and Key Employees$70,117$5,512-$75,629
Office Expenses$51,585$7,666$650$59,901
Occupancy$55,273$4,131-$59,404
Payroll Taxes$44,755$3,691-$48,446
Other Employee Benefits$35,699$1,275-$36,974
Depreciation Depletion$35,191--$35,191
Insurance$28,243$1,482-$29,725
Fees for Services Other$20,367$8,534-$28,901
Information Technology$6,173$1,078$216$7,467
Fees for Services Accounting-$7,049-$7,049
Pension Plan Contributions$5,295$723-$6,018
Travel$3,370$1,128-$4,498
Other Expenses$4,481$867-$4,481
Advertising$3,499$175-$3,674
All Other Expenses$2,870--$2,870
Conferences and Meetings$1,452$140-$1,592
Total Functional Expenses$885,225$84,389$866$970,480

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$970,480
Total Expenses per Audited Statements$970,480
Total Expenses per Form 990$970,480
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$3,505
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 Directors 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

Filer Name
Arts for All Inc
EIN
86-0389138
Address
2520 N Oracle Rd, Tucson, AZ 85705

Signing Officer

Name
Marcia Berger
Title
Executive Direc
Phone
5206224100
Signed
2016-11-03
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
59
Volunteers
53

Preparer

Firm
Jennifer J Phillips CPA PLLC
Address
5151 E Broadway Blvd Ste 1600, Tucson, AZ 85711
Preparer
Jennifer J Phillips
Phone
5202477087
Supplemental Narrative

Additional Explanations

General explanation attachment

Part III Line 4 - Statement of Program Accomplishments:Day Program Our Day Treatment and Training Program which started in 1998 has grown consistently. In 2015-2016, fifty-seven 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 seven private pay participants who attended the day program (two came for art lessons, one for respite and four for day program hours). Scholarships were provided for two participants for tuition and three for entertainment fees assistance. Most of the adults participating in the day program are funded through Arizona Department of Economic Security/Division of Developmental Disabilities. 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. 2016 Summer Arts Camp enrolled 65 children. (2015 Summer Arts Camp enrolled 96 children, 2014 enrolled 127 children, 2013 enrolled 188, and 2012 Summer Arts Camp enrolled 171 children). During the summer months the adults had 3 classrooms/hour and the children had 4 classrooms/hour. They changed classrooms every hour. The annual 2016 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 and staff on stage with approximately 200 people attending. A DVD was available of this show.

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.

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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.
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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 Directors compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available on our website, other websites and also upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Part III Line 4 - Statement of Program Accomplishments:Day Program Our Day Treatment and Training Program which started in 1998 has grown consistently. In 2015-2016, fifty-seven 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 seven private pay participants who attended the day program (two came for art lessons, one for respite and four for day program hours). Scholarships were provided for two participants for tuition and three for entertainment fees assistance. Most of the adults participating in the day program are funded through Arizona Department of Economic Security/Division of Developmental Disabilities. 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. 2016 Summer Arts Camp enrolled 65 children. (2015 Summer Arts Camp enrolled 96 children, 2014 enrolled 127 children, 2013 enrolled 188, and 2012 Summer Arts Camp enrolled 171 children). During the summer months the adults had 3 classrooms/hour and the children had 4 classrooms/hour. They changed classrooms every hour. The annual 2016 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 and staff on stage with approximately 200 people attending. A DVD was available of this show.
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
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Document Assets

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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