Civic Intelligence

New School for the Arts Middle School

EIN 90-0063833 • 501(c)3 • Tempe, AZ

Profile

The Schools mission is to offer an alternative educational program for students with interest and talent in the arts.

1216 E Apache BlvdTempe, AZ 85281

www.aznsaa.com

Siviq Scores

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

Liabilities / Assets

86th percentile

0.60x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.92x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

25th percentile

-7.2%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$165,749

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

17th percentile

-9.7%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

2.5%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,610,466

Down $82,302 (-4.9%) from 2023

Liabilities

Down

$959,256

Down $93,529 (-8.9%) from 2023

Net Assets

Up

$651,210

Up $11,227 (+1.8%) from 2023

Revenue

Down

$925,800

Down $101,267 (-9.9%) from 2023

Expenses

Up

$914,573

Up $57,851 (+6.8%) from 2023

Net Income

Down

$11,227

Down $159,118 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $117,092Liabilities 2011: $37,621Net Assets 2011: $79,4712011Assets 2012: $65,233Liabilities 2012: $4,563Net Assets 2012: $60,6702012Assets 2013: $59,382Liabilities 2013: $5,097Net Assets 2013: $54,2852013Assets 2014: $111,560Liabilities 2014: $1,373Net Assets 2014: $110,1872014Assets 2016: $153,055Liabilities 2016: $2,666Net Assets 2016: $150,3892016Assets 2017: $99,140Liabilities 2017: $4,119Net Assets 2017: $95,0212017Assets 2018: $107,770Liabilities 2018: $2,174Net Assets 2018: $105,5962018Assets 2019: $62,604Liabilities 2019: $909Net Assets 2019: $61,6952019Assets 2020: $146,289Liabilities 2020: $591Net Assets 2020: $145,6982020Assets 2021: $286,516Liabilities 2021: $9,818Net Assets 2021: $276,6982021Assets 2022: $471,864Liabilities 2022: $2,226Net Assets 2022: $469,6382022Assets 2023: $1,692,768Liabilities 2023: $1,052,785Net Assets 2023: $639,9832023Assets 2024: $1,610,466Liabilities 2024: $959,256Net Assets 2024: $651,2102024

Highlighted filing

2024

Assets$1,610,466
Liabilities$959,256
Net Assets$651,210

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $531,232Expenses 2011: $517,801Net Income 2011: $13,4312011Revenue 2012: $502,388Expenses 2012: $521,189Net Income 2012: -$18,8012012Revenue 2013: $508,195Expenses 2013: $514,580Net Income 2013: -$6,3852013Revenue 2014: $579,948Expenses 2014: $524,046Net Income 2014: $55,9022014Revenue 2016: $571,242Expenses 2016: $544,743Net Income 2016: $26,4992016Revenue 2017: $509,313Expenses 2017: $564,681Net Income 2017: -$55,3682017Revenue 2018: $614,077Expenses 2018: $603,502Net Income 2018: $10,5752018Revenue 2019: $550,731Expenses 2019: $594,632Net Income 2019: -$43,9012019Revenue 2020: $703,501Expenses 2020: $619,498Net Income 2020: $84,0032020Revenue 2021: $777,512Expenses 2021: $646,512Net Income 2021: $131,0002021Revenue 2022: $897,172Expenses 2022: $704,232Net Income 2022: $192,9402022Revenue 2023: $1,027,067Expenses 2023: $856,722Net Income 2023: $170,3452023Revenue 2024: $925,800Expenses 2024: $914,573Net Income 2024: $11,2272024

Highlighted filing

2024

Revenue$925,800
Expenses$914,573
Net Income$11,227

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 28, 2025
Return Version
2023v6.0
Gross Receipts
$925,800
Mission and Program Overview

Mission

The Schools mission is to offer an alternative educational program for students with interest and talent in the arts.

Education The Schools mission is to offer an alternative educational program for students with interest and talent in the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$638,233$654,748▲ $16,515
Pledges and Grants Receivable$5,478$2,545▼ $2,933
Land, Buildings, and Equipment, Net$2,515$1,089▼ $1,426
Total Assets$1,692,768$1,610,466▼ $82,302
Other Assets Total$1,046,542$952,084▼ $94,458
Liabilities
Other Liabilities$1,046,542$952,084▼ $94,458
Accounts Payable and Accrued Expenses$6,243$7,172▲ $929
Total Liabilities$1,052,785$959,256▼ $93,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$639,983$651,210▲ $11,227
Total Net Assets Fund Balance$639,983$651,210▲ $11,227
Total Liabilities and Net Assets / Fund Balance$1,692,768$1,610,466▼ $82,302

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,089$6,038$7,127
Land$0--
Other Assets Org$952,084--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katy CardenasExecutive Dean/PresidentPT$39,589$125,517$165,106
Katy Cardenas--$39,589$4,783$44,372
Jane DowellBoard Member--$600$600

Board Members and Trustees

NameTitle
Denise MartinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$925,120
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$680
All Other Contributions
$4,716
Change in Net Assets
$11,227

Audited Revenue Reconciliation

Revenue per Audited Statements
$925,800
Total Revenue per Audited Statements
$925,800
Total Revenue per Form 990
$925,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$643,000
Other Expenses$271,573
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$448,828$24,600$0$473,428
Occupancy$123,327$3,828$0$127,155
Fees for Services Accounting$0$51,716$0$51,716
Current Officers, Directors, Trustees, and Key Employees$46,803$0$0$46,803
Other Employee Benefits$42,116$0$0$42,116
Pension Plan Contributions$37,803$3,429$0$41,232
Payroll Taxes$37,381$2,040$0$39,421
Fees for Services Other$38,583$0$0$38,583
Office Expenses$25,832$0$0$25,832
Other Expenses$16,828$1,514$0$18,342
Fees for Services Legal$0$4,520$0$4,520
Insurance$0$3,828$0$3,828
Depreciation Depletion$1,426$0$0$1,426
Travel$171$0$0$171
Total Functional Expenses$819,098$95,475$0$914,573

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$914,573
Total Expenses per Audited Statements$914,573
Total Expenses per Form 990$914,573
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dymond FerrellFamily member of board memberEmployee compensationNo$36,489
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease payable$952,084
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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
Filing and Contact Details

Filer

Filer Name
New School for the Arts Middle School
EIN
90-0063833
Phone
4804467177
Address
1216 E Apache Blvd, Tempe, AZ 85281

Signing Officer

Name
Katy Cardenas
Title
Executive Dean
Phone
4804467177
Signed
2025-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katy Cardenas
Formed
2002
Legal Domicile
Az
Voting Board Members
2
Independent Board Members
1
Employees
29
Volunteers
0

Preparer

Firm
Lorenzo Plc
Address
1450 W GUADALUPE RD STE 111, GILBERT, AZ 85233
Preparer
Anthony Lorenzo
Phone
4806441097
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Executive Director and Business Manager receive the Form 990 directly from the CPA. Then, the Form 990 is forwarded to Board Members who read the return for accuracy, address questions or concerns prior to filing, then approve the Form 990 prior to filing.

Pt VI, Line 19

The documents are made available upon request.

Financial Statement Notes

Pt X, Line 2

Uncertain Tax Positions - The School accounts for uncertain tax positions, if any, in accordance with FASB Accounting Standards Codification Section 740. In accordance with these professional standards the School recognizes tax positions only to the extent that Management believes it is more likely than not that its tax positions will be sustained upon IRS examination. Management believes that it has no uncertain tax positions for the year ended June 30, 2024.

Raw XML AppendixShowing 400 of 425 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.

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IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The School receives monthly State aid payments and grants from the State of Arizona and federal agencies, based on the number of students enrolled and attending. These funds are used in accordance with the requirements set forth by the State of Arizona and/or the federal government.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt039589
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0100952
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04783
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt012196
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt07586
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Katy Cardenas
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt044372
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0120734
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Dymond Ferrell
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Family member of board member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt036489
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Employee compensation
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director and Business Manager receive the Form 990 directly from the CPA. Then, the Form 990 is forwarded to Board Members who read the return for accuracy, address questions or concerns prior to filing, then approve the Form 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0New School for the Arts
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0860794933
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(b)(1)(A)(ii)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01216 E Apache Blvd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Tempe
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd085281
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01692768
IRS990/TotalAssetsEOYAmt01610466
IRS990/TotalAssetsGrp/BOYAmt01692768
IRS990/TotalAssetsGrp/EOYAmt01610466
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0925120
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095475
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0819098
IRS990/TotalFunctionalExpensesGrp/TotalAmt0914573
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01052785
IRS990/TotalLiabilitiesEOYAmt0959256
IRS990/TotalLiabilitiesGrp/BOYAmt01052785
IRS990/TotalLiabilitiesGrp/EOYAmt0959256
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0639983
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0651210
IRS990/TotalOtherCompensationAmt024565
IRS990/TotalProgramServiceExpensesAmt0819098
IRS990/TotalReportableCompFromOrgAmt039589
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0680
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0925800
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01692768
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01610466
IRS990/TotReportableCompRltdOrgAmt0101552
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0171
IRS990/TravelGrp/TotalAmt0171
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01216 E Apache Blvd
IRS990/USAddress/CityNm0Tempe
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085281
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0http://www.aznsaa.com/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Katy Cardenas

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