Civic Intelligence

Arts for All Inc.

990 • Fiscal year 2017 • EIN 86-0389138

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 01, 2017

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

52nd percentile

0.04x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.05x

Higher debt load relative to revenue than 54% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

46th percentile

2.1%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

79th percentile

$75,484

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

48th percentile

2.4%

Faster asset growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

2.2%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$983,647

Up $22,678 (+2.4%) from 2016

Net Assets

Up

$942,061

Up $18,182 (+2.0%) from 2016

Liabilities

Up

$41,586

Up $4,496 (+12%) from 2016

Revenue

Up

$868,018

Up $18,450 (+2.2%) from 2016

Expenses

Down

$849,836

Down $120,644 (-12%) from 2016

Net Income

Up

$18,182

Up $139,094 (+115%) from 2016

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

2017

Assets$983,647
Liabilities$41,586
Net Assets$942,061

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

2017

Revenue$868,018
Expenses$849,836
Net Income$18,182
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 1, 2017
Return Version
2016v3.0
Gross Receipts
$868,018
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$878,709$859,748▼ $18,961
Cash and Non-Interest-Bearing Accounts$44,272$74,552▲ $30,280
Pledges and Grants Receivable$24,194$39,072▲ $14,878
Prepaid Expenses and Deferred Charges$4,083$9,058▲ $4,975
Savings and Temporary Cash Investments$4,718--
Accounts Receivable$4,993$1,217▼ $3,776
Total Assets$960,969$983,647▲ $22,678
Liabilities
Accounts Payable and Accrued Expenses$33,585$37,843▲ $4,258
Other Liabilities$3,505$3,743▲ $238
Total Liabilities$37,090$41,586▲ $4,496
Net Assets / Fund Balance
Unrestricted Net Assets$923,879$942,061▲ $18,182
Total Net Assets Fund Balance$923,879$942,061▲ $18,182
Total Liabilities and Net Assets / Fund Balance$960,969$983,647▲ $22,678

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$706,418$470,520$1,176,938
Equipment-$181,838$181,838
Other Land Buildings$10,158$165,613$175,771
Land$143,172-$143,172
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcia BergerExecutive DirectorFT$75,484$75,484

Board Members and Trustees

NameTitle
Isaac RothschildPresident
Marilou LopezVice-President
Emily MalinBoard Member
Michelle BuscemiBoard Member
Svetlana PitmanBoard Member
Jennifer MartinSecretary
Jessica JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,883
Program Service Revenue
$782,659
Investment Income
$6
Other Revenue
$6,470
All Other Contributions
$77,584
Change in Net Assets
$18,182

Audited Revenue Reconciliation

Revenue per Audited Statements
$868,018
Total Revenue per Audited Statements
$868,018
Total Revenue per Form 990
$868,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$620,402
Other Expenses$229,434
Total Fundraising Expense$1,453
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$440,425$20,203-$460,628
Current Officers, Directors, Trustees, and Key Employees$72,312$3,317-$75,629
Occupancy$47,022$5,453-$52,475
Office Expenses$40,440$6,257$208$46,905
Payroll Taxes$40,355$1,770-$42,125
Depreciation Depletion$29,593$5,007-$34,600
Other Employee Benefits$32,327$934$1,010$34,271
Fees for Services Other$22,029$7,842-$29,871
Insurance$21,101$1,112-$22,213
Information Technology$7,740$1,500$235$9,475
Pension Plan Contributions$6,831$918-$7,749
Fees for Services Accounting-$7,139-$7,139
Fees for Services Legal-$4,998-$4,998
Travel$3,503$494-$3,997
All Other Expenses$3,090--$3,090
Advertising$2,813$259-$3,072
Other Expenses$1,667$1,065-$1,667
Conferences and Meetings$893$276-$1,169
Total Functional Expenses$779,208$69,175$1,453$849,836

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$849,836
Total Expenses per Audited Statements$849,836
Total Expenses per Form 990$849,836
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$3,743
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
2017-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Isaac Rothschild
Formed
1979
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
7
Employees
52
Volunteers
43

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

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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IRS990/PrincipalOfficerNm0Isaac Rothschild
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01176938
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0181838
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0181838
IRS990ScheduleD/ExpensesSubtotalAmt0849836
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IRS990ScheduleD/LandGrp/BookValueAmt0143172
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0143172
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010158
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Custodial liabilities
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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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleD/TotalLiabilityAmt03743
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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 Directors compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available on our website, other websites and also upon request.
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
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069175
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0779208
IRS990/TotalFunctionalExpensesGrp/TotalAmt0849836
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IRS990/TotalLiabilitiesGrp/EOYAmt041586
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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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