Civic Intelligence

Arts-Kids Inc

EIN 87-0642667 • 501(c)3 • North Salt Lake, UT

Profile

Using the arts and group dynamics to enhance youth development and build community. Arts-kids is a youth development program based in summit county using the expressive arts and group techniques to serve students between the ages of 8 and 17 years old. Arts-kids reaches out to children who are trying to deal with economic, social or emotional pressures, although the program benefits any student who wishes to participate. Grants and private donations make it possible to offer the program free to all participants regardless of a familys ability to pay.

189 North Highway 89 Suite C-118North Salt Lake, UT 84054

www.arts-kids.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

21st percentile

-25%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

17th percentile

-54%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$25,121

Down $30,044 (-54%) from 2018

Liabilities

Up

$5,427

Up $4,620 (+572%) from 2018

Net Assets

Down

$19,694

Down $34,664 (-64%) from 2018

Revenue

Up

$136,470

Up $28,722 (+27%) from 2018

Expenses

Up

$171,134

Up $62,291 (+57%) from 2018

Net Income

Down

-$34,664

Down $33,569 (-3066%) from 2018

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2011: $48,223Liabilities 2011: $5,461Net Assets 2011: $42,7622011Assets 2012: $35,731Liabilities 2012: $5,605Net Assets 2012: $30,1262012Assets 2013: $24,664Liabilities 2013: $2,984Net Assets 2013: $21,6802013Assets 2014: $54,056Liabilities 2014: $5,097Net Assets 2014: $48,9592014Assets 2015: $37,864Liabilities 2015: $4,892Net Assets 2015: $32,9722015Assets 2016: $20,364Liabilities 2016: $6,363Net Assets 2016: $14,0012016Assets 2017: $55,453Liabilities 2017: $0Net Assets 2017: $55,4532017Assets 2018: $55,165Liabilities 2018: $807Net Assets 2018: $54,3582018Assets 2019: $25,121Liabilities 2019: $5,427Net Assets 2019: $19,6942019

Highlighted filing

2019

Assets$25,121
Liabilities$5,427
Net Assets$19,694

Operations Trend

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

$200K$100K$0-$100KExpenses 2011: $131,4372011Expenses 2012: $124,7552012Expenses 2013: $115,8022013Revenue 2014: $175,961Expenses 2014: $148,682Net Income 2014: $27,2792014Revenue 2015: $153,614Expenses 2015: $169,601Net Income 2015: -$15,9872015Revenue 2016: $92,057Expenses 2016: $111,028Net Income 2016: -$18,9712016Revenue 2017: $109,331Expenses 2017: $67,879Net Income 2017: $41,4522017Revenue 2018: $107,748Expenses 2018: $108,843Net Income 2018: -$1,0952018Revenue 2019: $136,470Expenses 2019: $171,134Net Income 2019: -$34,6642019

Highlighted filing

2019

Revenue$136,470
Expenses$171,134
Net Income-$34,664

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 4, 2019
Return Version
2018v3.1
Gross Receipts
$136,470
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$41,608$23,608▼ $18,000
Accounts Receivable$12,000--
Prepaid Expenses and Deferred Charges$1,539$1,513▼ $26
Land, Buildings, and Equipment, Net$18--
Total Assets$55,165$25,121▼ $30,044
Liabilities
Accounts Payable and Accrued Expenses$807$5,427▲ $4,620
Total Liabilities$807$5,427▲ $4,620
Net Assets / Fund Balance
Unrestricted Net Assets$39,358$19,694▼ $19,664
Temporarily Rstr Net Assets$15,000--
Total Net Assets Fund Balance$54,358$19,694▼ $34,664
Total Liabilities and Net Assets / Fund Balance$55,165$25,121▼ $30,044

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$5,084$5,084
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve DoughertyChair
Isaac AllenVice President
Gary AuerbachBoard Member
Jane PoultonBoard Member
John LoganBoard Member
Lizette ZuritaBoard Member
Miriam GarciaBoard Member
Patti EddingtonBoard Member
Scott PepplerBoard Member
Will UngaBoard Member
Ted HalliseyExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$107,375
Program Service Revenue
$29,095
Investment Income
$0
Other Revenue
$0
All Other Contributions
$88,375
Change in Net Assets
$-34,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,132
Salaries, Compensation, and Employee Benefits$62,002
Total Fundraising Expense$16,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$55,168$2,400$6,358$63,926
Other Salaries and Wages$42,654$5,506$8,256$56,416
Occupancy$9,630--$9,630
Fees for Services Accounting-$7,213$600$7,813
Payroll Taxes$4,149$563$874$5,586
Travel$4,396$761$32$5,189
Insurance$2,738$304-$3,042
Office Expenses$779$1,303$416$2,498
Other Expenses$15$1,682-$1,697
Advertising--$104$104
Depreciation Depletion-$18-$18
Total Functional Expenses$132,807$21,687$16,640$171,134
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

A draft copy of the Form 990 is presented to management and the board of directors. They review the form and have the opportunity to ask questions, request clarification, and approve the form for filing.

Conflict of interest policy compliance Part VI line 12C

Arts-Kids has a conflict of interest policy. This policiy requires annual, written disclosure of all potential conflicts of interest by board members and management. The executive committee reviews potential conflicts of interest. If a confilct of interest is determined to exist, the affected board member will be recused from voting on related issues.If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it would inform the member of the basis for such beleif and afford the member opportunity to explain the failure to disclose. If it is determined that the member has failed to disclose and actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

CEO executive director top management comp Part VI line 15A

Salaries for employees, including the Executive Director, are set using an review of comparative non-profit salaries by consulting the Utah Nonprofits Employee Compensation Survey printed anually. The determination and deliberation of salary for the Executive Director is determined independent of the Executive Director and is contemporaneously documented in the board minutes,

Governing documents etc available to public Part VI line 19

Documents are made available upon request at the organizations office.

Filing and Contact Details

Filer

Filer Name
Arts-Kids Inc
EIN
87-0642667
Address
189 North Highway 89 Suite C-118, North Salt Lake, UT 84054

Signing Officer

Name
Ted Hallisey
Title
Executive Direc
Phone
4356157878
Signed
2019-12-04
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Ut
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
6

Preparer

Firm
B2a CPA
Address
PO Box 1516, Bountiful, UT 84011
Preparer
Lance Mercer
Phone
8018729470
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Contract Labor - Program Services 55,168 - Mgmt 2,400 - Fundraising 6,358

General explanation attachment

Form 990 - Organizations missionThe mission of Arts-Kids is to use the expressive arts and group techniques to empower all youth to build self-expression and community.We simplify this message for kids by saying, Arts-Kids helps you find your happy place.Arts-Kids is a prevention program that presents programs to reduce and/or eliminate thoughts of suicide, bullying, substance abuse, self-doubt and more through expressive arts and performing arts activities in a fun and safe setting.Arts-Kids uses a stream model for their program STEM plus arts amd recreation science - Technology - Recreation - Arts - Engineering - Math Arts-Kids facilitators introduce kids between the ages of 3 and 18 to life skills and coping techniques including: Resiliency, Mindfulness, Empathy, Goal Setting, Self-Esteem, Peer to Peer Information Exchange, Individualized Leadership Styles, Relationship Building, Listening Skills, and a balance of emotional, mental and physical wellness skills with an emphasis of how to handle anger, disappointment and frustration without anger or guilt. We encourage youth to expand, not leave, their personal comfort zone and to try new things as they develop new skills and possibly discover a passion for arts. After introducing these concepts our facilitators host expressive arts programs and activities such as dance, music, movement, recreation, drama, and more to allow students to practice their new life skills in a fun and comfortable setting.Arts-Kids facilitators also encourage a sense of community by encouraging the youth to also become teachers and mentors by sharing their new life skills with family and friends.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft copy of the Form 990 is presented to management and the board of directors. They review the form and have the opportunity to ask questions, request clarification, and approve the form for filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Arts-Kids has a conflict of interest policy. This policiy requires annual, written disclosure of all potential conflicts of interest by board members and management. The executive committee reviews potential conflicts of interest. If a confilct of interest is determined to exist, the affected board member will be recused from voting on related issues.If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it would inform the member of the basis for such beleif and afford the member opportunity to explain the failure to disclose. If it is determined that the member has failed to disclose and actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salaries for employees, including the Executive Director, are set using an review of comparative non-profit salaries by consulting the Utah Nonprofits Employee Compensation Survey printed anually. The determination and deliberation of salary for the Executive Director is determined independent of the Executive Director and is contemporaneously documented in the board minutes,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are made available upon request at the organizations office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Contract Labor - Program Services 55,168 - Mgmt 2,400 - Fundraising 6,358
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 - Organizations missionThe mission of Arts-Kids is to use the expressive arts and group techniques to empower all youth to build self-expression and community.We simplify this message for kids by saying, Arts-Kids helps you find your happy place.Arts-Kids is a prevention program that presents programs to reduce and/or eliminate thoughts of suicide, bullying, substance abuse, self-doubt and more through expressive arts and performing arts activities in a fun and safe setting.Arts-Kids uses a stream model for their program STEM plus arts amd recreation science - Technology - Recreation - Arts - Engineering - Math Arts-Kids facilitators introduce kids between the ages of 3 and 18 to life skills and coping techniques including: Resiliency, Mindfulness, Empathy, Goal Setting, Self-Esteem, Peer to Peer Information Exchange, Individualized Leadership Styles, Relationship Building, Listening Skills, and a balance of emotional, mental and physical wellness skills with an emphasis of how to handle anger, disappointment and frustration without anger or guilt. We encourage youth to expand, not leave, their personal comfort zone and to try new things as they develop new skills and possibly discover a passion for arts. After introducing these concepts our facilitators host expressive arts programs and activities such as dance, music, movement, recreation, drama, and more to allow students to practice their new life skills in a fun and comfortable setting.Arts-Kids facilitators also encourage a sense of community by encouraging the youth to also become teachers and mentors by sharing their new life skills with family and friends.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
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