Civic Intelligence

Carnegie Picture Lab

990EZ • Fiscal year 2021 • EIN 91-0864854

Jan 01, 2021 to Jun 30, 2021 • Filed on May 13, 2021

PO Box 3223Walla Walla, WA 99362

(509) 526-6921

Siviq Scores

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

Liabilities / Assets

78th percentile

0.11x

Higher debt load relative to assets than 78% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

0.39x

Higher debt load relative to revenue than 89% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

20th percentile

-18%

Higher net margin than 20% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

32nd percentile

-4.8%

Faster asset growth than 32% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

10th percentile

-70%

Faster revenue growth than 10% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$166,886

Down $8,363 (-4.8%) from 2020

Net Assets

Down

$148,655

Down $8,185 (-5.2%) from 2020

Liabilities

Down

$18,231

Down $178 (-1.0%) from 2020

Revenue

Down

$46,428

Down $105,914 (-70%) from 2020

Expenses

Down

$54,613

Down $83,461 (-60%) from 2020

Net Income

Down

-$8,185

Down $22,453 (-157%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $72,583Liabilities 2012: $300Net Assets 2012: $72,2832012Assets 2013: $84,087Liabilities 2013: $413Net Assets 2013: $83,6742013Assets 2014: $88,591Liabilities 2014: $829Net Assets 2014: $87,7622014Assets 2015: $133,315Liabilities 2015: $4,017Net Assets 2015: $129,2982015Assets 2016: $151,331Liabilities 2016: $587Net Assets 2016: $150,7442016Assets 2017: $151,380Liabilities 2017: $457Net Assets 2017: $150,9232017Assets 2018: $147,738Liabilities 2018: $339Net Assets 2018: $147,3992018Assets 2019: $143,909Liabilities 2019: $1,338Net Assets 2019: $142,5712019Assets 2020: $175,249Liabilities 2020: $18,409Net Assets 2020: $156,8402020Assets 2021: $166,886Liabilities 2021: $18,231Net Assets 2021: $148,6552021Assets 2022: $194,713Liabilities 2022: $4,319Net Assets 2022: $190,3942022Assets 2023: $173,848Liabilities 2023: $3,020Net Assets 2023: $170,8282023Assets 2024: $284,222Liabilities 2024: $6,276Net Assets 2024: $277,9462024

Highlighted filing

2021

Assets$166,886
Liabilities$18,231
Net Assets$148,655

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $78,099Expenses 2012: $72,846Net Income 2012: $5,2532012Revenue 2013: $60,995Expenses 2013: $49,604Net Income 2013: $11,3912013Revenue 2014: $64,807Expenses 2014: $60,718Net Income 2014: $4,0892014Revenue 2015: $121,403Expenses 2015: $79,867Net Income 2015: $41,5362015Revenue 2016: $106,445Expenses 2016: $84,999Net Income 2016: $21,4462016Revenue 2017: $107,684Expenses 2017: $107,542Net Income 2017: $1422017Revenue 2018: $114,113Expenses 2018: $117,634Net Income 2018: -$3,5212018Revenue 2019: $122,578Expenses 2019: $127,409Net Income 2019: -$4,8312019Revenue 2020: $152,342Expenses 2020: $138,074Net Income 2020: $14,2682020Revenue 2021: $46,428Expenses 2021: $54,613Net Income 2021: -$8,1852021Revenue 2022: $230,834Expenses 2022: $200,095Net Income 2022: $30,7392022Revenue 2023: $185,794Expenses 2023: $196,160Net Income 2023: -$10,3662023Revenue 2024: $160,308Expenses 2024: $222,954Net Income 2024: -$62,6462024

Highlighted filing

2021

Revenue$46,428
Expenses$54,613
Net Income-$8,185
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Jun 30, 2021
Signed
May 13, 2021
Return Version
2020v4.0
Gross Receipts
$46,428
Mission and Program Overview

Mission

Provide art history/projects to children.

Empowering young peoples creative discovery through art, by delivering dynamic art experiences for all young people through innovative and transformative programs.

Program Services

DescriptionGrantsExpenses
SEE SCHEDULE O--
SEE SCHEDULE O--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
RACHNA SINNOTTPresident-$0--
ANN BERNER COUNSELLVice Preside-$0--
RACHEL SMITHSecretary-$0--
CHERYL HELLERTreasurer-$0--
TIFFANY JENESDirector-$0--
JOSHUA GONZALEZDirector-$0--
KYNDE KIEFELDirector-$0--
NOEL SANDERSDirector-$0--
TIA KRAMERDirector-$0--
REBECCA THORPEDirector-$0--
GREG TATEDirector-$0--
SUSAN GREENEEmployee-$0--
KRISTIE COLEMANEmployee-$0--
Filing and Contact Details

Filer

Filer Name
Carnegie Picture Lab
EIN
91-0864854
Phone
5095266921
Address
PO BOX 3223, WALLA WALLA, WA 99362

Signing Officer

Name
Cheryl Heller
Title
Treasurer
Phone
5095254270
Signed
2021-05-13

Preparer

Firm
Linda G Horner CPA Pllc
Address
1644 PLAZA WAY PMB 527, WALLA WALLA, WA 99362-4325
Preparer
Linda G Horner
Phone
5095270664
Supplemental Narrative

Additional Explanations

Form 990-ez

Form 990-ez, part iii, line 28 - first accomplishment the mission of carnegie picture lab is to nourish creativity by supporting and enhancing arts education for elementary school children in the walla walla valley. The program partners with school districts, educators, parents, artists, volunteers and the community to develop and present a robust arts education curriculum in the schools. Carnegie picture lab is currently in 13 schools in washington and oregon, reaching over 4,000 elementary school children with the help of 30 volunteers. Carnegie picture lab provides over 1,000 hours of classroom art instruction, the only dedicated arts instruction most of these children receive. Carnegie picture lab is managed by 2 employees and overseen by a 12-person board of directors. Arts education in the united states is suffering. A survey by the national endowment for the arts revealed that participation in school-based arts education has declined steadily since 1982. According to the department of education, this disproportionately impacts children from disadvantaged backgrounds, english language learners, and students with disabilities, as these populations often have less access to enrichment opportunities outside of school. However, numerous studies show that the arts are linked with gains in math, reading, cognitive ability, critical thinking, and verbal skill. There is also evidence that the arts help children develop a number of capacities that are not well-addressed in other areas of the curriculum, such as visual-spacial abilities, self-reflection, and experimentation. Finally, visual arts instruction helps students learn to value diverse perspectives and cultures, something that is increasingly important in a global society. To face the challenges of the 2020-21 school year, a revision of our traditional classroom program was necessary. Because our partner schools were heavily dependent on online instruction, cpl was committed to supporting them in new and innovative ways. School administrators were looking for high quality and meaningful learning opportunities as part of their virtual education program. Picture lab was a strong contributor to that effort by developing an engaging interactive online art education delivery system utilizing the padlet platform. Our padlet lessons creativity curated were posted weekly from october 2020 through may 2021. These lessons featured art concepts, connections to art history and influential artists, videos, artful thinking exercises, art journal entries, and art making opportunities. Students were able to answer questions directly onto padlet and upload their art to a virtual mini museum. These creativity curated lessons were sent directly to schools, districts and teachers for inclusion in their elementary academic program. In the spring of 2021, carnegie picture lab distributed 3,620 art kits to elementary students in the walla walla school district, walla walla early learning center, as well as elementary schools in college place, prescott, waitsburg, and athena-weston. The art kits included a metallic watercolor or oil pastel set, canvas artist panels, as well as watercolor and sketching papers. Students were prompted to create a painting of what a sunny day means to them what it feels like, what they like to do, where they like to go. Families were invited to send a photograph of the artwork and the student artist to cpl. The artist gallery featuring their work is posted on our website, and participating students were entered into a drawing for a farber artist kit. Partnering with the walla walla symphonys conductor, yaacov bergman, cpl helped incorporate childrens artwork expressing how they felt during the pandemic into the symphonys performance of samuel barbers adagio for strings. Students from 3 area elementary schools listened to a recording of the adagio and created beautiful artwork that was photographed and projected during the live performance in may, 2021.

Form 990-ez, Part I, Line 8

Ppp loan forgiven 15,774 total 15,774

Form 990-ez, Part I, Line 16

Expenses advertising and promotion 30 office 781 information technology 832 insurance 1,986 contract labor 165 bank charges 123 other 139 non-investment depreciation 444 total 4,500

Form 990-ez, Part II, Line 24

15,945 15,945 less accumulated depreciation 14,312 14,756 total 1,633 1,189

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,425 1,040 accounts payable and accrued expense 524 180 payroll taxes payable 686 1,262 ppp loan 15,774 15,749

Form 990-ez, Part III

Empowering young peoples creative discovery through art, by delivering dynamic art experiences for all young people through innovative and transformative programs.

Form 990-ez, Part III, Line 31

SEE SCHEDULE O

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990-EZ, PART III, LINE 28 - FIRST ACCOMPLISHMENT THE MISSION OF CARNEGIE PICTURE LAB IS TO NOURISH CREATIVITY BY SUPPORTING AND ENHANCING ARTS EDUCATION FOR ELEMENTARY SCHOOL CHILDREN IN THE WALLA WALLA VALLEY. THE PROGRAM PARTNERS WITH SCHOOL DISTRICTS, EDUCATORS, PARENTS, ARTISTS, VOLUNTEERS AND THE COMMUNITY TO DEVELOP AND PRESENT A ROBUST ARTS EDUCATION CURRICULUM IN THE SCHOOLS. CARNEGIE PICTURE LAB IS CURRENTLY IN 13 SCHOOLS IN WASHINGTON AND OREGON, REACHING OVER 4,000 ELEMENTARY SCHOOL CHILDREN WITH THE HELP OF 30 VOLUNTEERS. CARNEGIE PICTURE LAB PROVIDES OVER 1,000 HOURS OF CLASSROOM ART INSTRUCTION, THE ONLY DEDICATED ARTS INSTRUCTION MOST OF THESE CHILDREN RECEIVE. CARNEGIE PICTURE LAB IS MANAGED BY 2 EMPLOYEES AND OVERSEEN BY A 12-PERSON BOARD OF DIRECTORS. ARTS EDUCATION IN THE UNITED STATES IS SUFFERING. A SURVEY BY THE NATIONAL ENDOWMENT FOR THE ARTS REVEALED THAT PARTICIPATION IN SCHOOL-BASED ARTS EDUCATION HAS DECLINED STEADILY SINCE 1982. ACCORDING TO THE DEPARTMENT OF EDUCATION, THIS DISPROPORTIONATELY IMPACTS CHILDREN FROM DISADVANTAGED BACKGROUNDS, ENGLISH LANGUAGE LEARNERS, AND STUDENTS WITH DISABILITIES, AS THESE POPULATIONS OFTEN HAVE LESS ACCESS TO ENRICHMENT OPPORTUNITIES OUTSIDE OF SCHOOL. HOWEVER, NUMEROUS STUDIES SHOW THAT THE ARTS ARE LINKED WITH GAINS IN MATH, READING, COGNITIVE ABILITY, CRITICAL THINKING, AND VERBAL SKILL. THERE IS ALSO EVIDENCE THAT THE ARTS HELP CHILDREN DEVELOP A NUMBER OF CAPACITIES THAT ARE NOT WELL-ADDRESSED IN OTHER AREAS OF THE CURRICULUM, SUCH AS VISUAL-SPACIAL ABILITIES, SELF-REFLECTION, AND EXPERIMENTATION. FINALLY, VISUAL ARTS INSTRUCTION HELPS STUDENTS LEARN TO VALUE DIVERSE PERSPECTIVES AND CULTURES, SOMETHING THAT IS INCREASINGLY IMPORTANT IN A GLOBAL SOCIETY. TO FACE THE CHALLENGES OF THE 2020-21 SCHOOL YEAR, A REVISION OF OUR TRADITIONAL CLASSROOM PROGRAM WAS NECESSARY. BECAUSE OUR PARTNER SCHOOLS WERE HEAVILY DEPENDENT ON ONLINE INSTRUCTION, CPL WAS COMMITTED TO SUPPORTING THEM IN NEW AND INNOVATIVE WAYS. SCHOOL ADMINISTRATORS WERE LOOKING FOR HIGH QUALITY AND MEANINGFUL LEARNING OPPORTUNITIES AS PART OF THEIR VIRTUAL EDUCATION PROGRAM. PICTURE LAB WAS A STRONG CONTRIBUTOR TO THAT EFFORT BY DEVELOPING AN ENGAGING INTERACTIVE ONLINE ART EDUCATION DELIVERY SYSTEM UTILIZING THE PADLET PLATFORM. OUR PADLET LESSONS CREATIVITY CURATED WERE POSTED WEEKLY FROM OCTOBER 2020 THROUGH MAY 2021. THESE LESSONS FEATURED ART CONCEPTS, CONNECTIONS TO ART HISTORY AND INFLUENTIAL ARTISTS, VIDEOS, ARTFUL THINKING EXERCISES, ART JOURNAL ENTRIES, AND ART MAKING OPPORTUNITIES. STUDENTS WERE ABLE TO ANSWER QUESTIONS DIRECTLY ONTO PADLET AND UPLOAD THEIR ART TO A VIRTUAL MINI MUSEUM. THESE CREATIVITY CURATED LESSONS WERE SENT DIRECTLY TO SCHOOLS, DISTRICTS AND TEACHERS FOR INCLUSION IN THEIR ELEMENTARY ACADEMIC PROGRAM. IN THE SPRING OF 2021, CARNEGIE PICTURE LAB DISTRIBUTED 3,620 ART KITS TO ELEMENTARY STUDENTS IN THE WALLA WALLA SCHOOL DISTRICT, WALLA WALLA EARLY LEARNING CENTER, AS WELL AS ELEMENTARY SCHOOLS IN COLLEGE PLACE, PRESCOTT, WAITSBURG, AND ATHENA-WESTON. THE ART KITS INCLUDED A METALLIC WATERCOLOR OR OIL PASTEL SET, CANVAS ARTIST PANELS, AS WELL AS WATERCOLOR AND SKETCHING PAPERS. STUDENTS WERE PROMPTED TO CREATE A PAINTING OF WHAT A SUNNY DAY MEANS TO THEM WHAT IT FEELS LIKE, WHAT THEY LIKE TO DO, WHERE THEY LIKE TO GO. FAMILIES WERE INVITED TO SEND A PHOTOGRAPH OF THE ARTWORK AND THE STUDENT ARTIST TO CPL. THE ARTIST GALLERY FEATURING THEIR WORK IS POSTED ON OUR WEBSITE, AND PARTICIPATING STUDENTS WERE ENTERED INTO A DRAWING FOR A FARBER ARTIST KIT. PARTNERING WITH THE WALLA WALLA SYMPHONYS CONDUCTOR, YAACOV BERGMAN, CPL HELPED INCORPORATE CHILDRENS ARTWORK EXPRESSING HOW THEY FELT DURING THE PANDEMIC INTO THE SYMPHONYS PERFORMANCE OF SAMUEL BARBERS ADAGIO FOR STRINGS. STUDENTS FROM 3 AREA ELEMENTARY SCHOOLS LISTENED TO A RECORDING OF THE ADAGIO AND CREATED BEAUTIFUL ARTWORK THAT WAS PHOTOGRAPHED AND PROJECTED DURING THE LIVE PERFORMANCE IN MAY, 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PPP LOAN FORGIVEN 15,774 TOTAL 15,774
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENSES ADVERTISING AND PROMOTION 30 OFFICE 781 INFORMATION TECHNOLOGY 832 INSURANCE 1,986 CONTRACT LABOR 165 BANK CHARGES 123 OTHER 139 NON-INVESTMENT DEPRECIATION 444 TOTAL 4,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt315,945 15,945 LESS ACCUMULATED DEPRECIATION 14,312 14,756 TOTAL 1,633 1,189
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,425 1,040 ACCOUNTS PAYABLE AND ACCRUED EXPENSE 524 180 PAYROLL TAXES PAYABLE 686 1,262 PPP LOAN 15,774 15,749
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EMPOWERING YOUNG PEOPLES CREATIVE DISCOVERY THROUGH ART, BY DELIVERING DYNAMIC ART EXPERIENCES FOR ALL YOUNG PEOPLE THROUGH INNOVATIVE AND TRANSFORMATIVE PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERYL HELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05095254270
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CARNEGIE PICTURE LAB
ReturnHeader/Filer/BusinessNameControlTxt0CARN
ReturnHeader/Filer/EIN0910864854
ReturnHeader/Filer/PhoneNum05095266921
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3223
ReturnHeader/Filer/USAddress/CityNm0WALLA WALLA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099362
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201816842
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LINDA G HORNER CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01644 PLAZA WAY PMB 527
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALLA WALLA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0993624325
ReturnHeader/PreparerPersonGrp/PhoneNum05095270664
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINDA G HORNER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-05-16T10:26:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHERYL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HELLER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.06$2.78$1.60$2.23$0.63
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.03$1.71$1.86$1.96$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.04$1.90$2.31$2.00$0.31
2021Detailed filing. Detailed filing data is available for this year.$1.67$0.18$1.49$0.46$0.55$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.18$1.57$1.52$1.38$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.01$1.43$1.23$1.27$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.00$1.47$1.14$1.18$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.00$1.51$1.08$1.08$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.51$0.01$1.51$1.06$0.85$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.04$1.29$1.21$0.80$0.42
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.01$0.88$0.65$0.61$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.61$0.50$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.72$0.78$0.73$0.05