Civic Intelligence

Arts-Kids Inc.

990 • Fiscal year 2017 • EIN 87-0642667

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 21, 2017

PO Box 681605Park City, UT 84068-1605

(435) 615-7878

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

87th percentile

38%

Higher net margin than 87% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

90th percentile

$43,125

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 39.4% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

94th percentile

172%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

71st percentile

19%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Up

$55,453

Up $35,089 (+172%) from 2016

Net Assets

Up

$55,453

Up $41,452 (+296%) from 2016

Liabilities

Down

$0

Down $6,363 (-100%) from 2016

Revenue

Up

$109,331

Up $17,274 (+19%) from 2016

Expenses

Down

$67,879

Down $43,149 (-39%) from 2016

Net Income

Up

$41,452

Up $60,423 (+319%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$55,453
Liabilities$0
Net Assets$55,453

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$109,331
Expenses$67,879
Net Income$41,452
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 21, 2017
Return Version
2016v3.0
Gross Receipts
$109,331
Mission and Program Overview

Mission

Arts-kids inc. Provides after-school programming to students in summit, wasatch, salt lake, and uintah counties. Primary prevention programs, arts-kids and arts-teens are aimed at reducing substance abuse, suicide, depression, gang involvement and other child/teen tragedies by facilitating emotional and creative self-expression. Arts-kids, inc. Works with school guidance counselors to identify children and teens who are going through life challenges such as divorce or death in the family, learning disabilities, add or adhd. Students on the autism spectrum often participate in our program as well as children who just love art. Professional artists work with children and teens to facilitate the process of personal self-expression through projects in the visual arts, music, and dance. Before and after the art experience, children communicate with each other in a professionally facilitated group to talk about their feelings regarding their day, their intentions for the art activity, and th

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$28,000-
Cash and Non-Interest-Bearing Accounts$17,944$25,182▲ $7,238
Prepaid Expenses and Deferred Charges$1,918$1,967▲ $49
Land, Buildings, and Equipment, Net$502$304▼ $198
Total Assets$20,364$55,453▲ $35,089
Liabilities
Accounts Payable and Accrued Expenses$6,363--
Total Liabilities$6,363$0▼ $6,363
Net Assets / Fund Balance
Unrestricted Net Assets$-3,771$37,181▲ $40,952
Temporarily Rstr Net Assets$17,772$18,272▲ $500
Total Net Assets Fund Balance$14,001$55,453▲ $41,452
Total Liabilities and Net Assets / Fund Balance$20,364$55,453▲ $35,089

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$304$4,780$5,084
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jenny KrompelExecutive DiFT$43,125$43,125

Board Members and Trustees

NameTitle
Jason JentzschChair
Steve DoughertyVice-chairpe
Greg AndersonBoard Member
Isaac AllenBoard Member
Scott PepplerBoard Member
Vicki SidlowBoard Member
Mary Anne NeumeisterProgram Chai
John LoganTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$105,118
Program Service Revenue
$4,198
Investment Income
$15
Other Revenue
$0
All Other Contributions
$89,868
Change in Net Assets
$41,452

Audited Revenue Reconciliation

Revenue per Audited Statements
$109,331
Revenue Not Reported on Form 990
$15,240
Total Revenue per Audited Statements
$124,571
Total Revenue per Form 990
$109,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,631
Salaries, Compensation, and Employee Benefits$29,248
Total Fundraising Expense$5,486
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,793$2,951$2,481$27,225
Fees for Services Other$14,193-$777$14,970
Occupancy$6,372$713$1,063$8,148
Office Expenses$3,518$1,199$501$5,218
Insurance$3,117$346-$3,463
Fees for Services Accounting-$2,186-$2,186
Payroll Taxes$1,668$165$190$2,023
Travel$920--$920
Advertising--$444$444
Other Expenses$417--$417
Depreciation Depletion$148$20$30$198
Interest-$32-$32
Total Functional Expenses$54,781$7,612$5,486$67,879

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$83,119
Expenses per Audited Statements$67,879
Total Expenses per Form 990$67,879
Expenses Not Reported on Form 990$15,240
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
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, Page 6, Part VI, Line 2

Steven dougherty molly mccarthy shareholder associate co-workers

Form 990, Page 6, Part VI, Line 11B

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.

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

The organization has a conflict of interest policy. This policy requires annual, written disclosure of all potential conflicts of interest by board members and management on an annual basis. The executive committee reviews potential conflicts of interest. If a conflict 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 shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

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

When salaries are set for employees, including the executive director, a review of comparative nonprofit salaries is made by consulting the utah nonprofits employee compensation survey printed annually. 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.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Arts-kids Inc
EIN
87-0642667
Phone
4356157878
Address
PO BOX 681605, PARK CITY, UT 84068-1605

Signing Officer

Name
John Logan
Title
Treasurer
Phone
4356157878
Signed
2017-12-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Logan
Formed
1999
Legal Domicile
Ut
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
10

Preparer

Firm
Shaw & Co Pc
Address
1564 SOUTH 500 WEST SUITE 201, BOUNTIFUL, UT 84010-7400
Preparer
Justin R Shaw CPA Cfe Cgma
Phone
8012943155
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Arts-kids inc. Provides after-school programming to students in summit, wasatch, salt lake, and uintah counties. Primary prevention programs, arts-kids and arts-teens are aimed at reducing substance abuse, suicide, depression, gang involvement and other child/teen tragedies by facilitating emotional and creative self-expression. Arts-kids, inc. Works with school guidance counselors to identify children and teens who are going through life challenges such as divorce or death in the family, learning disabilities, add or adhd. Students on the autism spectrum often participate in our program as well as children who just love art. Professional artists work with children and teens to facilitate the process of personal self-expression through projects in the visual arts, music, and dance. Before and after the art experience, children communicate with each other in a professionally facilitated group to talk about their feelings regarding their day, their intentions for the art activity, and their creations after the experience. Participants learn life skills such as oral communication, goal setting, and self-expression. Children who participate feel a sense of belonging, greater confidence, and enhanced self-esteem which are essential to any growing human being.

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

During the 2016-2017 fiscal year, arts-kids conducted after-school programming in summit, wasatch, salt lake, and uintah counties. More than 200 children were served. Thanks to a generous grant from the newfield exploration foundation, the program on the ute reservation expanded to include students in randlett, utah, as well as white rocks and fort duchesne. Arts-kids, inc. Delivered programming to 134 children ages 5-17 in winter and spring sessions, and a five-day summer camp for both arts-kids & arts-teens combined. A special arts-teens field trip was conducted in july. Virtually all enrolled were native americans. Sixteen artists, half of them native american, delivered a total of 22 expressive arts projects. The wasatch back/salt lake program, which serves students in salt lake, summit and wasatch counties, contracted this year due to the unanticipated departure of the executive director. Four schools were served in the fall of 2016 with expressive arts projects delivered by eight professional artists. Programming was discontinued in the spring of 2017 to give the board of trustees time to re-examine the organization's mission and strategic plan. A board member served pro bono as interim executive director and hired a grant writing consultant to ensure continuity of funding for the wasatch back/salt lake county program in the 2017-2018 academic year.

Form 990, Part IX, Line 11G

Contract labor 13,300 0 777 other professional fees 893 0 0 total 14,193 0 777

Form 990, Part XI, Line 9

Special events expenses 0 special events expenses 0

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Special events expenses 0

Schedule D, Page 4, Part XII, Line 2D

Special events expenses 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARTS-KIDS INC. PROVIDES AFTER-SCHOOL PROGRAMMING TO STUDENTS IN SUMMIT, WASATCH, SALT LAKE, AND UINTAH COUNTIES. PRIMARY PREVENTION PROGRAMS, ARTS-KIDS AND ARTS-TEENS ARE AIMED AT REDUCING SUBSTANCE ABUSE, SUICIDE, DEPRESSION, GANG INVOLVEMENT AND OTHER CHILD/TEEN TRAGEDIES BY FACILITATING EMOTIONAL AND CREATIVE SELF-EXPRESSION. ARTS-KIDS, INC. WORKS WITH SCHOOL GUIDANCE COUNSELORS TO IDENTIFY CHILDREN AND TEENS WHO ARE GOING THROUGH LIFE CHALLENGES SUCH AS DIVORCE OR DEATH IN THE FAMILY, LEARNING DISABILITIES, ADD OR ADHD. STUDENTS ON THE AUTISM SPECTRUM OFTEN PARTICIPATE IN OUR PROGRAM AS WELL AS CHILDREN WHO JUST LOVE ART. PROFESSIONAL ARTISTS WORK WITH CHILDREN AND TEENS TO FACILITATE THE PROCESS OF PERSONAL SELF-EXPRESSION THROUGH PROJECTS IN THE VISUAL ARTS, MUSIC, AND DANCE. BEFORE AND AFTER THE ART EXPERIENCE, CHILDREN COMMUNICATE WITH EACH OTHER IN A PROFESSIONALLY FACILITATED GROUP TO TALK ABOUT THEIR FEELINGS REGARDING THEIR DAY, THEIR INTENTIONS FOR THE ART ACTIVITY, AND THEIR CREATIONS AFTER THE EXPERIENCE. PARTICIPANTS LEARN LIFE SKILLS SUCH AS ORAL COMMUNICATION, GOAL SETTING, AND SELF-EXPRESSION. CHILDREN WHO PARTICIPATE FEEL A SENSE OF BELONGING, GREATER CONFIDENCE, AND ENHANCED SELF-ESTEEM WHICH ARE ESSENTIAL TO ANY GROWING HUMAN BEING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING THE 2016-2017 FISCAL YEAR, ARTS-KIDS CONDUCTED AFTER-SCHOOL PROGRAMMING IN SUMMIT, WASATCH, SALT LAKE, AND UINTAH COUNTIES. MORE THAN 200 CHILDREN WERE SERVED. THANKS TO A GENEROUS GRANT FROM THE NEWFIELD EXPLORATION FOUNDATION, THE PROGRAM ON THE UTE RESERVATION EXPANDED TO INCLUDE STUDENTS IN RANDLETT, UTAH, AS WELL AS WHITE ROCKS AND FORT DUCHESNE. ARTS-KIDS, INC. DELIVERED PROGRAMMING TO 134 CHILDREN AGES 5-17 IN WINTER AND SPRING SESSIONS, AND A FIVE-DAY SUMMER CAMP FOR BOTH ARTS-KIDS & ARTS-TEENS COMBINED. A SPECIAL ARTS-TEENS FIELD TRIP WAS CONDUCTED IN JULY. VIRTUALLY ALL ENROLLED WERE NATIVE AMERICANS. SIXTEEN ARTISTS, HALF OF THEM NATIVE AMERICAN, DELIVERED A TOTAL OF 22 EXPRESSIVE ARTS PROJECTS. THE WASATCH BACK/SALT LAKE PROGRAM, WHICH SERVES STUDENTS IN SALT LAKE, SUMMIT AND WASATCH COUNTIES, CONTRACTED THIS YEAR DUE TO THE UNANTICIPATED DEPARTURE OF THE EXECUTIVE DIRECTOR. FOUR SCHOOLS WERE SERVED IN THE FALL OF 2016 WITH EXPRESSIVE ARTS PROJECTS DELIVERED BY EIGHT PROFESSIONAL ARTISTS. PROGRAMMING WAS DISCONTINUED IN THE SPRING OF 2017 TO GIVE THE BOARD OF TRUSTEES TIME TO RE-EXAMINE THE ORGANIZATION'S MISSION AND STRATEGIC PLAN. A BOARD MEMBER SERVED PRO BONO AS INTERIM EXECUTIVE DIRECTOR AND HIRED A GRANT WRITING CONSULTANT TO ENSURE CONTINUITY OF FUNDING FOR THE WASATCH BACK/SALT LAKE COUNTY PROGRAM IN THE 2017-2018 ACADEMIC YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STEVEN DOUGHERTY MOLLY MCCARTHY SHAREHOLDER ASSOCIATE CO-WORKERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A 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/ExplanationTxt4THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. THIS POLICY REQUIRES ANNUAL, WRITTEN DISCLOSURE OF ALL POTENTIAL CONFLICTS OF INTEREST BY BOARD MEMBERS AND MANAGEMENT ON AN ANNUAL BASIS. THE EXECUTIVE COMMITTEE REVIEWS POTENTIAL CONFLICTS OF INTEREST. IF A CONFLICT 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 SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WHEN SALARIES ARE SET FOR EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR, A REVIEW OF COMPARATIVE NONPROFIT SALARIES IS MADE BY CONSULTING THE UTAH NONPROFITS EMPLOYEE COMPENSATION SURVEY PRINTED ANNUALLY. 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/ExplanationTxt6DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACT LABOR 13,300 0 777 OTHER PROFESSIONAL FEES 893 0 0 TOTAL 14,193 0 777
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SPECIAL EVENTS EXPENSES 0 SPECIAL EVENTS EXPENSES 0
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