Civic Intelligence

Dwana Smallwood Performing Arts Center

EIN 90-0958731 • 501(c)3 • Brooklyn, NY

Profile

To use dance as a platform to encourage, inspire, and facilitate the aspirations of young people by engendering within them discipline, pride, determination, humility, respect and an appreciation for the arts. We endeavor to plant seeds of possibility where previously growth and development has been perceived an impossibility.

857 Lexington Avenue No 2flBrooklyn, NY 11221

dwanasmallwoodpac.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

13th percentile

-57%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

99th percentile

$132,600

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 29.2% of source-year revenue.

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

Asset Growth

25th percentile

-34%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

23rd percentile

-39%

Faster revenue growth than 23% of similar nonprofits.

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

Assets

Down

$442,654

Down $226,945 (-34%) from 2018

Liabilities

Up

$56,533

Up $30,783 (+120%) from 2018

Net Assets

Down

$386,121

Down $257,728 (-40%) from 2018

Revenue

Down

$453,805

Down $294,084 (-39%) from 2018

Expenses

Up

$711,533

Up $156,493 (+28%) from 2018

Net Income

Down

-$257,728

Down $450,577 (-234%) from 2018

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $757,629Liabilities 2014: $22,191Net Assets 2014: $735,4382014Assets 2015: $700,497Liabilities 2015: $42,271Net Assets 2015: $658,2262015Assets 2016: $554,546Liabilities 2016: $78,374Net Assets 2016: $476,1722016Assets 2017: $524,053Liabilities 2017: $73,053Net Assets 2017: $451,0002017Assets 2018: $669,599Liabilities 2018: $25,750Net Assets 2018: $643,8492018Assets 2019: $442,654Liabilities 2019: $56,533Net Assets 2019: $386,1212019

Highlighted filing

2019

Assets$442,654
Liabilities$56,533
Net Assets$386,121

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,005,882Expenses 2014: $252,074Net Income 2014: $753,8082014Revenue 2015: $428,500Expenses 2015: $505,712Net Income 2015: -$77,2122015Revenue 2016: $406,674Expenses 2016: $588,728Net Income 2016: -$182,0542016Revenue 2017: $589,536Expenses 2017: $614,708Net Income 2017: -$25,1722017Revenue 2018: $747,889Expenses 2018: $555,040Net Income 2018: $192,8492018Revenue 2019: $453,805Expenses 2019: $711,533Net Income 2019: -$257,7282019

Highlighted filing

2019

Revenue$453,805
Expenses$711,533
Net Income-$257,728

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$453,805
Mission and Program Overview

Mission

The organization aims to use the arts, primarily dance, as a means to empower underserved youth within new york inner city communities, particularly the neglected inner city area of bedford stuyvesant, brooklyn.

Use of the arts, primarily dance, as a means to empower underserved youth within brooklyn.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$297,396$263,132▼ $34,264
Savings and Temporary Cash Investments$209,546$102,125▼ $107,421
Cash and Non-Interest-Bearing Accounts$48,685$30,039▼ $18,646
Accounts Receivable$33,742$23,223▼ $10,519
Pledges and Grants Receivable$57,754$10,000▼ $47,754
Prepaid Expenses and Deferred Charges$12,546$4,205▼ $8,341
Total Assets$669,599$442,654▼ $226,945
Other Assets Total$9,930$9,930→ $0
Liabilities
Accounts Payable and Accrued Expenses$18,731$37,686▲ $18,955
Deferred Revenue$7,019$18,847▲ $11,828
Total Liabilities$25,750$56,533▲ $30,783
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$551,222$343,946▼ $207,276
Net Assets With Donor Restrictions$92,627$42,175▼ $50,452
Total Net Assets Fund Balance$643,849$386,121▼ $257,728
Total Liabilities and Net Assets / Fund Balance$669,599$442,654▼ $226,945

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$263,464$259,497$522,961
Other Land Buildings$-332$11,150$10,818
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dwana a SmallwoodExecutive DirectorFT$130,000$2,600$132,600

Board Members and Trustees

NameTitle
Elaine KleinChairperson
Michelle Boden - WhiteBoard Member
Orpheus Si CrutchfieldBoard Member
Steve DucosBoard Member
Robert B KleinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$46,758
Program Service Revenue
$406,902
Investment Income
$145
Other Revenue
$0
All Other Contributions
$31,758
Change in Net Assets
$-257,728

Audited Revenue Reconciliation

Revenue per Audited Statements
$453,805
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$453,805
Total Revenue per Form 990
$453,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$473,826
Salaries, Compensation, and Employee Benefits$237,707
Total Fundraising Expense$51,451
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$93,600$21,320$15,080$130,000
Occupancy$109,664$11,613$7,436$128,713
Fees for Services Other$88,656$4,571$6,706$99,933
Other Salaries and Wages$62,400$14,214$10,053$86,667
Depreciation Depletion$48,837$5,427-$54,264
Fees for Services Accounting-$49,062-$49,062
Office Expenses$35,402$5,591$3,422$44,415
Payroll Taxes$13,277$3,024$2,139$18,440
Other Expenses$11,175$3,749$220$11,395
Insurance$7,103$1,619$1,144$9,866
Fees for Services Legal$4,249$954$879$6,082
All Other Expenses$3,248--$3,248
Pension Plan Contributions$1,872$426$302$2,600
Total Functional Expenses$524,292$135,790$51,451$711,533

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$711,533
Total Expenses per Audited Statements$711,533
Total Expenses per Form 990$711,533
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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, Part VI, Section A, Line 2

Elaine klein and robert klein are married.

Form 990, Part VI, Section B, Line 11B

The form 990 has been reviewed by a group of persons authorized to review financial and audit matters prior to filing. The final form 990 (filed with the irs) is reviewed by the board and approved prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization enforces the conflict of interest policy by monitoring known relationships, questionnaires, and noting any changes in disclosed information. Any conflict is reviewed by the board before a decision is made as to whether to approve the transaction.

Form 990, Part VI, Section B, Line 15

This review includes researching guidestar, 990s, ny non-profit network annual salary survey, phone calls to other organizations to collect data.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Dwana Smallwood Performing Arts Center
EIN
90-0958731
Phone
7184439800
Address
857 LEXINGTON AVENUE NO 2FL, BROOKLYN, NY 11221

Signing Officer

Name
Dwana a Smallwood
Title
Executive Director
Phone
7184439800
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dwana a Smallwood
Formed
2013
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
5
Employees
3
Volunteers
48

Preparer

Firm
Skody Scot & Co Cpas Pc
Address
520 EIGHTH AVE SUITE 2200, NEW YORK, NY 10018
Preparer
William Skody
Phone
2129671100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees and consultants: program service expenses 88,656. Management and general expenses 4,571. Fundraising expenses 6,706. Total expenses 99,933.

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IRS990/PYOtherExpensesAmt0345048
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0388230
IRS990/PYRevenuesLessExpensesAmt0192849
IRS990/PYSalariesCompEmpBnftPaidAmt0209992
IRS990/PYTotalExpensesAmt0555040
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0747889
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-257728
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0406902
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0209546
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0102125
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0406902
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0359659
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0138889
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt025311
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0253253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01184014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0145
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0145
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01442245
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.59020
IRS990ScheduleA/PublicSupportPY170Pct00.48200
IRS990ScheduleA/PublicSupportTotal170Amt0698880
IRS990ScheduleA/SubstantialContributorsTotAmt0485134
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0406902
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0359659
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0138889
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt025311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0253253
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01184014
IRS990ScheduleA/TotalSupportAmt01184159
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0711533
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0263464
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0259497
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0522961
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-332
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011150
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010818
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0453805
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0263132
IRS990ScheduleD/TotalExpensesPerForm990Amt0711533
IRS990ScheduleD/TotalRevenuePerForm990Amt0453805
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0453805
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0711533
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELAINE KLEIN AND ROBERT KLEIN ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 HAS BEEN REVIEWED BY A GROUP OF PERSONS AUTHORIZED TO REVIEW FINANCIAL AND AUDIT MATTERS PRIOR TO FILING. THE FINAL FORM 990 (FILED WITH THE IRS) IS REVIEWED BY THE BOARD AND APPROVED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION ENFORCES THE CONFLICT OF INTEREST POLICY BY MONITORING KNOWN RELATIONSHIPS, QUESTIONNAIRES, AND NOTING ANY CHANGES IN DISCLOSED INFORMATION. ANY CONFLICT IS REVIEWED BY THE BOARD BEFORE A DECISION IS MADE AS TO WHETHER TO APPROVE THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS REVIEW INCLUDES RESEARCHING GUIDESTAR, 990S, NY NON-PROFIT NETWORK ANNUAL SALARY SURVEY, PHONE CALLS TO OTHER ORGANIZATIONS TO COLLECT DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER PROFESSIONAL FEES AND CONSULTANTS: PROGRAM SERVICE EXPENSES 88,656. MANAGEMENT AND GENERAL EXPENSES 4,571. FUNDRAISING EXPENSES 6,706. TOTAL EXPENSES 99,933.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0669599
IRS990/TotalAssetsEOYAmt0442654
IRS990/TotalAssetsGrp/BOYAmt0669599
IRS990/TotalAssetsGrp/EOYAmt0442654
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt046758
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt051451
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0135790
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0524292
IRS990/TotalFunctionalExpensesGrp/TotalAmt0711533
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025750
IRS990/TotalLiabilitiesEOYAmt056533
IRS990/TotalLiabilitiesGrp/BOYAmt025750
IRS990/TotalLiabilitiesGrp/EOYAmt056533
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0643849
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0386121
IRS990/TotalOtherCompensationAmt02600
IRS990/TotalProgramServiceExpensesAmt0524292
IRS990/TotalProgramServiceRevenueAmt0406902
IRS990/TotalReportableCompFromOrgAmt0130000
IRS990/TotalRevenueGrp/ExclusionAmt0145
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0406902
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0453805
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0669599
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0442654
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0857 LEXINGTON AVENUE NO 2FL
IRS990/USAddress/CityNm0BROOKLYN
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011221
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0DWANASMALLWOODPAC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DWANA A SMALLWOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07184439800
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DWANA SMALLWOOD PERFORMING ARTS CENTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0DWAN
ReturnHeader/Filer/EIN0900958731
ReturnHeader/Filer/PhoneNum07184439800
ReturnHeader/Filer/USAddress/AddressLine1Txt0857 LEXINGTON AVENUE NO 2FL
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY

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