Civic Intelligence

Scottsdale Cultural Council

EIN 86-0593786 • 501(c)3 • Scottsdale, AZ

Profile

To create arts in diverse experiences that engage the community though the development of new and exciting cultural initiatives for the community; the encouragement of active participation and cooperation of the government, business, education and (continued on schedule o) private sectors; and the providing of quality management, fundraising, and financial services to our operating divisions and other arts organizations desiring our services.

7380 East Second StreetScottsdale, AZ 85251

www.sccarts.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

39th percentile

0.15x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.15x

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

87th percentile

41%

Higher net margin than 87% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$462,899

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

97th percentile

79%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

71%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$25,687,316

Up $11,369,917 (+79%) from 2023

Liabilities

Up

$3,840,396

Up $433,387 (+13%) from 2023

Net Assets

Up

$21,846,920

Up $10,936,530 (+100%) from 2023

Revenue

Up

$25,100,532

Up $10,446,513 (+71%) from 2023

Expenses

Up

$14,684,107

Up $808,945 (+5.8%) from 2023

Net Income

Up

$10,416,425

Up $9,637,568 (+1237%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $8,331,017Liabilities 2010: $865,592Net Assets 2010: $7,465,4252010Assets 2011: $8,867,833Liabilities 2011: $824,223Net Assets 2011: $8,043,6102011Assets 2012: $8,364,774Liabilities 2012: $1,028,630Net Assets 2012: $7,336,1442012Assets 2013: $8,663,372Liabilities 2013: $1,007,314Net Assets 2013: $7,656,0582013Assets 2014: $8,892,792Liabilities 2014: $947,646Net Assets 2014: $7,945,1462014Assets 2015: $8,630,991Liabilities 2015: $1,258,921Net Assets 2015: $7,372,0702015Assets 2016: $9,232,662Liabilities 2016: $2,206,500Net Assets 2016: $7,026,1622016Assets 2017: $9,034,027Liabilities 2017: $2,099,467Net Assets 2017: $6,934,5602017Assets 2018: $8,791,188Liabilities 2018: $2,244,995Net Assets 2018: $6,546,1932018Assets 2019: $7,609,044Liabilities 2019: $2,022,859Net Assets 2019: $5,586,1852019Assets 2020: $8,524,571Liabilities 2020: $1,974,769Net Assets 2020: $6,549,8022020Assets 2021: $11,025,722Liabilities 2021: $3,182,116Net Assets 2021: $7,843,6062021Assets 2022: $11,523,631Liabilities 2022: $1,844,905Net Assets 2022: $9,678,7262022Assets 2023: $14,317,399Liabilities 2023: $3,407,009Net Assets 2023: $10,910,3902023Assets 2024: $25,687,316Liabilities 2024: $3,840,396Net Assets 2024: $21,846,9202024

Highlighted filing

2024

Assets$25,687,316
Liabilities$3,840,396
Net Assets$21,846,920

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $10,340,3052010Revenue 2011: $10,167,336Expenses 2011: $10,294,508Net Income 2011: -$127,1722011Expenses 2012: $9,690,7302012Expenses 2013: $11,141,3832013Revenue 2014: $11,194,543Expenses 2014: $11,598,618Net Income 2014: -$404,0752014Revenue 2015: $11,038,908Expenses 2015: $11,252,112Net Income 2015: -$213,2042015Revenue 2016: $10,585,234Expenses 2016: $10,664,008Net Income 2016: -$78,7742016Revenue 2017: $10,971,143Expenses 2017: $11,500,947Net Income 2017: -$529,8042017Revenue 2018: $11,635,594Expenses 2018: $12,114,796Net Income 2018: -$479,2022018Revenue 2019: $10,924,563Expenses 2019: $12,101,955Net Income 2019: -$1,177,3922019Revenue 2020: $11,152,408Expenses 2020: $10,306,458Net Income 2020: $845,9502020Revenue 2021: $9,457,681Expenses 2021: $9,444,310Net Income 2021: $13,3712021Revenue 2022: $15,274,085Expenses 2022: $11,937,899Net Income 2022: $3,336,1862022Revenue 2023: $14,654,019Expenses 2023: $13,875,162Net Income 2023: $778,8572023Revenue 2024: $25,100,532Expenses 2024: $14,684,107Net Income 2024: $10,416,4252024

Highlighted filing

2024

Revenue$25,100,532
Expenses$14,684,107
Net Income$10,416,425

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.7$3.84$21.8$25.1$14.7$10.4
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$3.41$10.9$14.7$13.9$0.78
2022Detailed filing. Detailed filing data is available for this year.$11.5$1.84$9.68$15.3$11.9$3.34
2021Detailed filing. Detailed filing data is available for this year.$11.0$3.18$7.84$9.46$9.44$0.01
2020Detailed filing. Detailed filing data is available for this year.$8.52$1.97$6.55$11.2$10.3$0.85
2019Detailed filing. Detailed filing data is available for this year.$7.61$2.02$5.59$10.9$12.1$1.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.79$2.24$6.55$11.6$12.1$0.48
2017Detailed filing. Detailed filing data is available for this year.$9.03$2.10$6.93$11.0$11.5$0.53
2016Detailed filing. Detailed filing data is available for this year.$9.23$2.21$7.03$10.6$10.7$0.08
2015Detailed filing. Detailed filing data is available for this year.$8.63$1.26$7.37$11.0$11.3$0.21
2014Detailed filing. Detailed filing data is available for this year.$8.89$0.95$7.95$11.2$11.6$0.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.66$1.01$7.66$11.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.36$1.03$7.34$9.69
2011Summary only. Only limited summary data is available for this year.$8.87$0.82$8.04$10.2$10.3$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.33$0.87$7.47$10.3
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 3, 2023
Return Version
2021v4.2
Gross Receipts
$15,987,286
Mission and Program Overview

Mission

To create arts in diverse experiences that engage the community though the development of new and exciting cultural initiatives for the community; the encouragement of active participation and cooperation of the government, business, education and (continued on schedule o) private sectors; and the providing of quality management, fundraising, and financial services to our operating divisions and other arts organizations desiring our services.

To develop, advance and deliver high-quality arts, cultural experiences, and opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,872,542$7,724,177▼ $148,365
Savings and Temporary Cash Investments$335,917$1,560,000▲ $1,224,083
Pledges and Grants Receivable$326,384$792,388▲ $466,004
Cash and Non-Interest-Bearing Accounts$1,545,170$619,551▼ $925,619
Land, Buildings, and Equipment, Net$633,712$617,396▼ $16,316
Inventories for Sale or Use$153,127$112,256▼ $40,871
Prepaid Expenses and Deferred Charges$39,719$40,178▲ $459
Accounts Receivable$60,577$22,406▼ $38,171
Total Assets$11,025,722$11,523,631▲ $497,909
Other Assets Total$58,574$35,279▼ $23,295
Liabilities
Deferred Revenue$1,015,520$783,113▼ $232,407
Other Liabilities$1,573,004$529,422▼ $1,043,582
Accounts Payable and Accrued Expenses$443,692$382,470▼ $61,222
Mortgage Notes Payable Secured by Investment Property$149,900$149,900→ $0
Total Liabilities$3,182,116$1,844,905▼ $1,337,211
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,294,964$7,657,863▲ $362,899
Net Assets Without Donor Restrictions$548,642$2,020,863▲ $1,472,221
Total Net Assets Fund Balance$7,843,606$9,678,726▲ $1,835,120
Total Liabilities and Net Assets / Fund Balance$11,025,722$11,523,631▲ $497,909

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$414,649$3,832,832$4,247,481
Equipment$202,747$1,867,231$2,069,978

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$7,881,866$60,000▲ $2,024,506$318,840$6,556,953
2020$6,393,415-▲ $1,520,958$10,500$7,881,866
2019$6,108,360-▲ $316,217$10,700$6,393,415
2018$6,013,244-▲ $374,814$259,945$6,108,360
2017$5,992,913$3,276▲ $371,585$324,260$6,013,244
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gerd WuestermannPresident & CEOFT$311,431$35,200$346,631
Michael MartinCFOFT$86,063$11,606$97,669

Highest Paid Contractors

ContractorServicesLocationCompensation
The Arizona RepublicAdvertising200 E VAN BUREN, Phoenix, AZ 85004$118,160
Masary StudiosArt Installations15 CHANNEL CENTER STREET STE 105, Boston, MA 02210$101,900
Revenue and Support

Revenue Composition

Contributions and Grants
$13,024,731
Program Service Revenue
$2,141,503
Investment Income
$272,948
Other Revenue
$-165,097
All Other Contributions
$4,270,842
Change in Net Assets
$3,336,186

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table8$100,493Fair Market Value (FMV)
Other Non Cash Contri Table4$68,697Fair Market Value (FMV)
Other Non Cash Contri Table6$24,124Fair Market Value (FMV)
Other Non Cash Contri Table2$7,000Fair Market Value (FMV)
Other Non Cash Contri Table1$2,386Fair Market Value (FMV)
Other Non Cash Contri Table2$1,552Fair Market Value (FMV)
Total Noncash Contributions23$204,252-

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,352,728
Revenue Not Reported on Financial Statements
$-78,643
Revenue Not Reported on Form 990
$-1,492,459
Other Revenue Adjustments
$-102,153
Total Revenue per Audited Statements
$13,860,269
Total Revenue per Form 990
$15,274,085
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,957,047
Salaries, Compensation, and Employee Benefits$5,839,852
Total Fundraising Expense$740,910
Grants and Similar Amounts Paid$141,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,870,829$1,116,725$327,526$4,315,080
Fees for Services Other$2,101,498$77,795$9,037$2,188,330
Current Officers, Directors, Trustees, and Key Employees$93,111$309,576$186,223$588,910
Advertising$553,019$13,511-$566,530
Occupancy$396,895$60,859$42,220$499,974
Other Employee Benefits$307,081$127,623$35,174$469,878
All Other Expenses$230,075$89,306$33,945$353,326
Payroll Taxes$216,331$104,492$28,916$349,739
Office Expenses$276,679$13,600$23,189$313,468
Information Technology$18,548$247,146-$265,694
Travel$173,478$3,297$42,446$219,221
Depreciation Depletion$10,222$164,139-$174,361
Grants to Domestic Orgs$141,000--$141,000
Pension Plan Contributions$80,857$31,979$3,409$116,245
Insurance$95,042$11,181$5,591$111,814
Other Expenses$54,788$34,849$2,343$91,980
Fees for Services Accounting-$83,285-$83,285
Fees for Service Investment Mgmnt Fees-$23,510-$23,510
Conferences and Meetings$12,370$4,500$466$17,336
Total Functional Expenses$8,613,517$2,583,472$740,910$11,937,899

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,025,149
Total Expenses per Form 990$11,937,899
Expenses per Audited Statements$11,914,389
Expenses Not Reported on Form 990$110,760
Expenses Not Reported on Financial Statements$23,510
Other Expense Adjustments$23,510
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Arizona MusicfestCarefree, AZ3Education and Performances Programming$10,000
Childsplay TheatreTempe, AZ3Education and Performances Programming$10,000
Detour Company TheatrePhoenix, AZ3Education and Performances Programming$10,000
Frank Lloyd WrightScottsdale, AZ3Education and Performances Programming$10,000
Greasepaint YoutheatreScottsdale, AZ3Education and Performances Programming$10,000
Kids in FocusPhoenix, AZ3Education and Performances Programming$10,000
SCOTTSDALE ARTISTS' SCHOOLScottsdale, AZ3Education and Performances Programming$10,000
Scottsdale International Film FestivalScottsdale, AZ3Education and Performances Programming$10,000
Desert Stages TheatreScottsdale, AZ3Education and Performances Programming$7,500
Don Bluth TheatreScottsdale, AZ3Education and Performances Programming$7,500
Musical Intruments MuseumPhoenix, AZ3Education and Performances Programming$7,000
Movement SourcePhoenix, AZ3Education and Performances Programming$6,000
Phoenix Conservatory of MusicPhoenix, AZ3Education and Performances Programming$6,000
Rising Youth TheatrePhoenix, AZ3Education and Performances Programming$5,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$360,161
Fundraising Gross Income$100,493
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$334,871$100,493$110,140$-9,647
Total Events$334,871$100,493$360,161$-259,668
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$529,422
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
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, Part VI, Section B, Line 11B

The form 990 is presented by the form 990 preparer to the finance committee at a regularly scheduled meeting. The presenter highlights certain information included on the form 990, and all board members received a copy of the form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization has a conflict of interest policy that addresses the consideration of potential conflicts of interest by the board of directors, committee members, volunteers, and employees, including relatives. As per the policy, board and committee members must make disclosure of any potential conflicts of interest and must abstain from voting on any action in which they may have an interest. On an annual basis, all board members are required to sign off on an annual conflict of interest form, either stating any known conflicts, or stating that there are none.

Form 990, Part VI, Section B, Line 15

The board of directors has a compensation committee to determine reasonable and appropriate salaries for key employees of the organization. The committee conducted a compensation study, using comparative data, in order to determine salary recommendations. The organization also has a written employment contract with the president and ceo.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. These documents are also generally available at public meetings.

Filing and Contact Details

Filer

Filer Name
Scottsdale Arts
EIN
86-0593786
Phone
4808744615
Address
7380 EAST SECOND STREET, SCOTTSDALE, AZ 85251

Signing Officer

Name
Dr Gerd Wuestemann
Title
CEO
Phone
4808744615
Signed
2023-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Gerd Wuestemann CEO
Formed
1987
Legal Domicile
Az
Voting Board Members
29
Independent Board Members
29
Employees
173
Volunteers
444

Preparer

Firm
Baker Tilly US Llp
Address
2055 E WARNER RD STE 101, TEMPE, AZ 85284
Preparer
Colette Kamps CPA
Phone
4808394900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Artist fees: program service expenses 1,739,899. Management and general expenses 0. Fundraising expenses 400. Total expenses 1,740,299. Other professional services: program service expenses 361,599. Management and general expenses 77,795. Fundraising expenses 8,637. Total expenses 448,031.

Financial Statement Notes

PART III, LINE 1A:

The city of scottsdale collection of fine art consist of purchased, commissined, and donated works of art. Scottsdale arts employes a director of public art to ensure that the collection items are preserved and protected. These collections are not capitalized by scottsdale arts they are the property of the city of scottsdale. There were no purchases of collection items in the year ended june 30, 2022. Proceeds from deaccession and insurance recoveries, if any, are included as revenues. There were no deassessions during the year ended june 30, 2022.

PART III, LINE 4:

Scottsdale arts exhibits, manages, and provides conservation oversight of the collections of local, comtemporary, and commissioned public art owned by the city of scottsdale, in order to enhance the culrural environment of the city and offer its residents and visitors frequent opportunities to appreciate and learn from these works.

PART V, LINE 4:

Scottsdale arts' endowment funds consist of 7 indidual funds established for a variety of purposes. A certain amount is appropriated for expenditure each year, based on an average percentage of the endowment fund's balance. Amounts expended are added to the annual budget for use with smoca, scpa, and general program activities.

PART X, LINE 2:

Scottsdale arts recognizes tax positions in the financial statement when it is more likely-than-not that the positions will not be sustained upon examination by the tax authorities. As of june 30, 2022, scottsdale arts had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Direct fundraising expenses -102,153.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct special event expenses 102,153.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Investment management expenses 23,510.

Raw XML AppendixShowing 400 of 996 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
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IRS990/AccountsReceivableGrp/EOYAmt022406
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO DEVELOP, ADVANCE AND DELIVER HIGH-QUALITY ARTS, CULTURAL EXPERIENCES, AND OPPORTUNITIES.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt013511
IRS990/AdvertisingGrp/ProgramServicesAmt0553019
IRS990/AdvertisingGrp/TotalAmt0566530
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IRS990/BooksInCareOfDetail/USAddress/CityNm0SCOTTSDALE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
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IRS990/MissionDesc0TO DEVELOP, ADVANCE AND DELIVER HIGH-QUALITY ARTS, CULTURAL EXPERIENCES, AND OPPORTUNITIES IN SCOTTSDALE TO RESIDENTS, CULTURAL INSTITUTIONS, ARTISTS, AND VISITORS FROM AROUND THE WORLD.
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