Civic Intelligence

Arts-Kids Inc.

990 • Fiscal year 2018 • EIN 87-0642667

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 12, 2018

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

(435) 615-7878

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

38th percentile

-1.0%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

44th percentile

-0.5%

Faster asset growth than 44% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

46th percentile

-1.4%

Faster revenue growth than 46% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$55,165

Down $288 (-0.5%) from 2017

Net Assets

Down

$54,358

Down $1,095 (-2.0%) from 2017

Liabilities

Up

$807

Up $807 from 2017

Revenue

Down

$107,748

Down $1,583 (-1.4%) from 2017

Expenses

Up

$108,843

Up $40,964 (+60%) from 2017

Net Income

Down

-$1,095

Down $42,547 (-103%) from 2017

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

2018

Assets$55,165
Liabilities$807
Net Assets$54,358

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

2018

Revenue$107,748
Expenses$108,843
Net Income-$1,095
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 12, 2018
Return Version
2017v2.3
Gross Receipts
$107,748
Mission and Program Overview

Mission

The 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 and 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 and an emphasis of how to handle anger, disappointment and

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$25,182$41,608▲ $16,426
Accounts Receivable$28,000$12,000▼ $16,000
Prepaid Expenses and Deferred Charges$1,967$1,539▼ $428
Land, Buildings, and Equipment, Net$304$18▼ $286
Total Assets$55,453$55,165▼ $288
Liabilities
Accounts Payable and Accrued Expenses-$807-
Total Liabilities$0$807▲ $807
Net Assets / Fund Balance
Unrestricted Net Assets$21,771$39,358▲ $17,587
Temporarily Rstr Net Assets$33,682$15,000▼ $18,682
Total Net Assets Fund Balance$55,453$54,358▼ $1,095
Total Liabilities and Net Assets / Fund Balance$55,453$55,165▼ $288

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18$5,066$5,084
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve DoughertyChairman/pre
Gary AuerbachBoard Member
Isaac AllenBoard Member
Jane PoultonBoard Member
Scott PepplerBoard Member
Valerie WalkerBoard Member
Will UngaBoard Member
Ted HalliseyExecutive Di
Patti EddingtonSecretary
John LoganTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$90,644
Program Service Revenue
$13,600
Investment Income
$0
Other Revenue
$3,504
All Other Contributions
$85,000
Change in Net Assets
$-1,095

Audited Revenue Reconciliation

Revenue per Audited Statements
$107,748
Revenue Not Reported on Form 990
$15,120
Total Revenue per Audited Statements
$122,868
Total Revenue per Form 990
$107,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,812
Salaries, Compensation, and Employee Benefits$35,031
Total Fundraising Expense$15,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$32,780-$8,739$41,519
Other Salaries and Wages$22,069$5,373$4,319$31,761
Travel$8,488--$8,488
Occupancy$4,910$400$600$5,910
Insurance$2,948$328-$3,276
Payroll Taxes$2,272$534$464$3,270
Office Expenses$1,467$1,074$541$3,082
Fees for Services Accounting-$2,473-$2,473
Other Expenses$1,100$825$125$1,100
Depreciation Depletion-$286-$286
Advertising--$235$235
Interest-$13-$13
Total Functional Expenses$82,114$11,656$15,073$108,843

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$123,963
Expenses per Audited Statements$108,843
Total Expenses per Form 990$108,843
Expenses Not Reported on Form 990$15,120
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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 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
189 NORTH HIGHWAY 89 SUITE C-118, NORTH SALT LAKE, UT 84054

Signing Officer

Name
John Logan
Title
Treasurer
Phone
4356157878
Signed
2018-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Logan
Formed
1999
Legal Domicile
Ut
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
6

Preparer

Firm
B2a CPA
Address
PO BOX 1516, BOUNTIFUL, UT 84011-1516
Preparer
Lance Mercer
Phone
8018729470
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The 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 and 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 and 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.

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

Sessions involving dance, music, drama, cup stacking and more. Thanks to a 10,000 grant from park city municipal corporation along with 3,500 grant from rocky mountain power and 4,500 grant from summit county, arts kids was able to deliver school assemblies and afterschool programs to over 1,000 kids in summit county during programs at south summit elementary in kamas, as well as, programs at park city elementary schools including, jeremy ranch, mcpolin, parleyfs park and trailside. Additionally, arts kids hosted programs for students during basin recreation summer camp and hosted summer programs and latino family nights for the holy cross ministries summer program in park city.

Form 990, Part IX, Line 11G

Contract labor 32,780 0 8,739

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IRS990/MissionDesc0THE 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 AND 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 AND AN EMPHASIS OF HOW TO HANDLE ANGER, DISAPPOINTMENT AND
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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 AND 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 AND 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SESSIONS INVOLVING DANCE, MUSIC, DRAMA, CUP STACKING AND MORE. THANKS TO A 10,000 GRANT FROM PARK CITY MUNICIPAL CORPORATION ALONG WITH 3,500 GRANT FROM ROCKY MOUNTAIN POWER AND 4,500 GRANT FROM SUMMIT COUNTY, ARTS KIDS WAS ABLE TO DELIVER SCHOOL ASSEMBLIES AND AFTERSCHOOL PROGRAMS TO OVER 1,000 KIDS IN SUMMIT COUNTY DURING PROGRAMS AT SOUTH SUMMIT ELEMENTARY IN KAMAS, AS WELL AS, PROGRAMS AT PARK CITY ELEMENTARY SCHOOLS INCLUDING, JEREMY RANCH, MCPOLIN, PARLEYFS PARK AND TRAILSIDE. ADDITIONALLY, ARTS KIDS HOSTED PROGRAMS FOR STUDENTS DURING BASIN RECREATION SUMMER CAMP AND HOSTED SUMMER PROGRAMS AND LATINO FAMILY NIGHTS FOR THE HOLY CROSS MINISTRIES SUMMER PROGRAM IN PARK CITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A 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/ExplanationTxt3THE 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/ExplanationTxt4WHEN 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/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACT LABOR 32,780 0 8,739
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