Civic Intelligence

Central Arts Alliance

990 • Fiscal year 2019 • EIN 86-0712649

Jul 01, 2018 to Jun 30, 2019 • Filed on May 11, 2020

1202 North 3rd StreetPhoenix, AZ 85004

(602) 254-3100

Siviq Scores

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

Liabilities / Assets

75th percentile

0.34x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

56th percentile

$74,865

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

3rd percentile

-37%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-18%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$359,754

Down $211,774 (-37%) from 2018

Net Assets

Down

$236,024

Down $171,538 (-42%) from 2018

Liabilities

Down

$123,730

Down $40,236 (-25%) from 2018

Revenue

Down

$1,253,762

Down $266,300 (-18%) from 2018

Expenses

Up

$1,425,300

Up $81,690 (+6.1%) from 2018

Net Income

Down

-$171,538

Down $347,990 (-197%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $108,937Liabilities 2011: $02011Assets 2012: $170,376Liabilities 2012: $96Net Assets 2012: $170,2802012Assets 2013: $201,477Liabilities 2013: $43,221Net Assets 2013: $158,2562013Assets 2014: $294,550Liabilities 2014: $148,968Net Assets 2014: $145,5822014Assets 2015: $348,159Liabilities 2015: $147,194Net Assets 2015: $200,9652015Assets 2016: $342,297Liabilities 2016: $133,154Net Assets 2016: $209,1432016Assets 2017: $385,618Liabilities 2017: $154,508Net Assets 2017: $231,1102017Assets 2018: $571,528Liabilities 2018: $163,966Net Assets 2018: $407,5622018Assets 2019: $359,754Liabilities 2019: $123,730Net Assets 2019: $236,0242019Assets 2020: $259,441Liabilities 2020: $196,740Net Assets 2020: $62,7012020Assets 2021: $449,218Liabilities 2021: $394,025Net Assets 2021: $55,1932021Assets 2022: $655,024Liabilities 2022: $239,606Net Assets 2022: $415,4182022Assets 2023: $326,345Liabilities 2023: $272,016Net Assets 2023: $54,3292023Assets 2024: $335,973Liabilities 2024: $232,586Net Assets 2024: $103,3872024

Highlighted filing

2019

Assets$359,754
Liabilities$123,730
Net Assets$236,024

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $80,356Expenses 2011: $40,889Net Income 2011: $39,4672011Revenue 2012: $291,935Expenses 2012: $230,592Net Income 2012: $61,3432012Revenue 2013: $495,229Expenses 2013: $506,501Net Income 2013: -$11,2722013Revenue 2014: $630,545Expenses 2014: $643,220Net Income 2014: -$12,6752014Revenue 2015: $889,236Expenses 2015: $832,391Net Income 2015: $56,8452015Revenue 2016: $966,116Expenses 2016: $957,938Net Income 2016: $8,1782016Revenue 2017: $1,185,626Expenses 2017: $1,163,659Net Income 2017: $21,9672017Revenue 2018: $1,520,062Expenses 2018: $1,343,610Net Income 2018: $176,4522018Revenue 2019: $1,253,762Expenses 2019: $1,425,300Net Income 2019: -$171,5382019Revenue 2020: $946,859Expenses 2020: $1,109,264Net Income 2020: -$162,4052020Revenue 2021: $1,823,181Expenses 2021: $1,830,689Net Income 2021: -$7,5082021Revenue 2022: $1,441,364Expenses 2022: $1,059,435Net Income 2022: $381,9292022Revenue 2023: $850,658Expenses 2023: $1,217,624Net Income 2023: -$366,9662023Revenue 2024: $1,325,507Expenses 2024: $1,430,627Net Income 2024: -$105,1202024

Highlighted filing

2019

Revenue$1,253,762
Expenses$1,425,300
Net Income-$171,538
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 11, 2020
Return Version
2018v3.2
Gross Receipts
$1,253,762
Mission and Program Overview

Mission

Phoenix Center for the Arts provides arts and culture opportunities for all through education, programming and advocacy.

Central arts alliance provides arts and culture opportunities for all through education, programming and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$402,340$287,050▼ $115,290
Savings and Temporary Cash Investments$134,926--
Accounts Receivable$8,560$23,770▲ $15,210
Cash and Non-Interest-Bearing Accounts$12,204$22,438▲ $10,234
Prepaid Expenses and Deferred Charges$7,619$14,692▲ $7,073
Land, Buildings, and Equipment, Net$5,519$11,444▲ $5,925
Total Assets$571,528$359,754▼ $211,774
Other Assets Total$360$360→ $0
Liabilities
Deferred Revenue$103,863$82,746▼ $21,117
Other Liabilities$20,746$23,613▲ $2,867
Accounts Payable and Accrued Expenses$39,357$17,371▼ $21,986
Total Liabilities$163,966$123,730▼ $40,236
Net Assets / Fund Balance
Unrestricted Net Assets$382,936$236,024▼ $146,912
Temporarily Rstr Net Assets$24,626--
Total Net Assets Fund Balance$407,562$236,024▼ $171,538
Total Liabilities and Net Assets / Fund Balance$571,528$359,754▼ $211,774

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,444$15,545$26,989

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$21,334-▲ $3,292-$24,636
2016$18,691-▲ $2,643-$21,334
2015$39,000---$18,691
2014-$36,000---
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joseph BeneshExecutive DiFT$74,865$74,865
Sarah Lauren HenschenChief Exec.FT$50,861$50,861

Board Members and Trustees

NameTitle
Jamie HalavaisChairman
Angela RodelaVice Chair
Carla LoganDirector
Christine MaciasDirector
Heather PersonneDirector
Linda AlexanderDirector
Michelle TaylorDirector
Gary NolanSecretary
Alvaro SandeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$190,261
Program Service Revenue
$865,083
Investment Income
$8,425
Other Revenue
$189,993
All Other Contributions
$158,042
Change in Net Assets
$-171,538

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,253,762
Total Revenue per Audited Statements
$1,253,762
Total Revenue per Form 990
$1,253,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$944,743
Salaries, Compensation, and Employee Benefits$480,557
Total Fundraising Expense$66,088
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$473,619--$473,619
Other Salaries and Wages$302,982$9,966$2,978$315,926
Current Officers, Directors, Trustees, and Key Employees$60,562$35,125$30,039$125,726
Fees for Services Accounting$14,591$37,038$4,489$56,118
Advertising$51,107--$51,107
Occupancy$44,367--$44,367
Payroll Taxes$30,134$3,631$2,541$36,306
Office Expenses$29,297$630$1,575$31,502
All Other Expenses$7,701$248$16,876$24,825
Other Expenses$19,291$2,269$1,135$22,695
Insurance$19,855$427$1,067$21,349
Conferences and Meetings$987$987$2,961$4,935
Depreciation Depletion$3,412$109$109$3,630
Other Employee Benefits$2,157$260$182$2,599
Total Functional Expenses$1,264,902$94,310$66,088$1,425,300

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,425,300
Total Expenses per Audited Statements$1,425,300
Total Expenses per Form 990$1,425,300
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Accrued Expenses$16,355
Deposits$7,258
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
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, Page 6, Part VI, Line 11B

The organization's board of directors are sent an electronic copy of the annual tax return for review prior to signing and release. Once they have reviewed and approved, then officer will sign and the form 990 is filed.

Form 990, Page 6, Part VI, Line 12C

Members of the board of directors self monitor for conflicts of interest and are required to disclose if a conflict of interest occurs and the member will recuse themselves form voting on any issue where a conflict of interest occurs.

Form 990, Page 6, Part VI, Line 15A

The board of directors determines the appropriate compensation for the executive director position.

Form 990, Page 6, Part VI, Line 15B

The board of directors determine the appropriate compensation for all officers and key employees by considering the compensation paid for a similar position in like organizations, giving consideration to budget limitations.

Form 990, Page 6, Part VI, Line 19

The organization makes all public documents available upon request during normal business hours. Public documents include the annual form 990 and form 1023.

Filing and Contact Details

Filer

Filer Name
Central Arts Alliance
EIN
86-0712649
Phone
6022543100
Address
1202 NORTH 3RD STREET, PHOENIX, AZ 85004

Signing Officer

Name
Sarah Lauren Henschen
Title
Chief Exec. Officer
Phone
6022543100
Signed
2020-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Lauren Henschen
Formed
1993
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
9
Employees
21
Volunteers
30

Preparer

Firm
Matthew B Mcclure CPA Pllc
Address
8603 E ROYAL PALM RD STE 130, SCOTTSDALE, AZ 85258-4351
Preparer
Matt Mcclure
Phone
6023341898
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers help out with the front desk, patron services, festivals and with the camp programs.

Form 990, Page 2, Part III, Line 4A

Central arts alliance provides ongoing accessible community art classes at two primary locations: phoenix center for the arts and thunderbird arts center. The organization offers over 700 art classes annually, serving over 3,000 students at those campuses alone. The organization also provides engagement programs in schools, community centers, and senior centers through offsite residences and via its art mobile program, reaching an additional 4,000 youth and adults. Central arts alliance also serves as an art incubator by offering affordable space and resources to other non- profit arts organizations. The organization provides a home to twelve emerging resident arts & culture organizations. Central arts alliance also provides low-cost community usage of classrooms, music and dance studios, a 216-seat theatre, and various confernce and meeting rooms.

Form 990, Page 2, Part III, Line 4D

Contributions of art and other art related items are used to help promote art and art appreciation in the schools and senior centers in the phoenix area.

Form 990, Part IX, Line 11G

Instructor fees 473,619 0 0

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IRS990/Desc0CENTRAL ARTS ALLIANCE PROVIDES ONGOING ACCESSIBLE COMMUNITY ART CLASSES AT TWO PRIMARY LOCATIONS: PHOENIX CENTER FOR THE ARTS AND THUNDERBIRD ARTS CENTER. THE ORGANIZATION OFFERS OVER 700 ART CLASSES ANNUALLY, SERVING OVER 3,000 STUDENTS AT THOSE CAMPUSES ALONE. THE ORGANIZATION ALSO PROVIDES ENGAGEMENT PROGRAMS IN SCHOOLS, COMMUNITY CENTERS, AND SENIOR CENTERS THROUGH OFFSITE RESIDENCES AND VIA ITS ART MOBILE PROGRAM, REACHING AN ADDITIONAL 4,000 YOUTH AND ADULTS. CENTRAL ARTS ALLIANCE ALSO SERVES AS AN ART INCUBATOR BY OFFERING AFFORDABLE SPACE AND RESOURCES TO OTHER NON- PROFIT ARTS ORGANIZATIONS. THE ORGANIZATION PROVIDES A HOME TO TWELVE EMERGING RESIDENT ARTS & CULTURE ORGANIZATIONS. CENTRAL ARTS ALLIANCE ALSO PROVIDES LOW-COST COMMUNITY USAGE OF CLASSROOMS, MUSIC AND DANCE STUDIOS, A 216-SEAT THEATRE, AND VARIOUS CONFERNCE AND MEETING ROOMS.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.34$0.23$0.10$1.33$1.43$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.33$0.27$0.05$0.85$1.22$0.37
2022Detailed filing. Detailed filing data is available for this year.$0.66$0.24$0.42$1.44$1.06$0.38
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.39$0.06$1.82$1.83$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.26$0.20$0.06$0.95$1.11$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.12$0.24$1.25$1.43$0.17
2018Summary only. Only limited summary data is available for this year.$0.57$0.16$0.41$1.52$1.34$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.15$0.23$1.19$1.16$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.34$0.13$0.21$0.97$0.96$0.01
2015Summary only. Only limited summary data is available for this year.$0.35$0.15$0.20$0.89$0.83$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.15$0.15$0.63$0.64$0.01
2013Summary only. Only limited summary data is available for this year.$0.20$0.04$0.16$0.50$0.51$0.01
2012Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$0.29$0.23$0.06
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$0.08$0.04$0.04
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $1M-$5M nonprofits