Civic Intelligence

Gage Academy of Art

990 • Fiscal year 2014 • EIN 91-1992593

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 20, 2015

Organization Profilewww.gageacademy.org
1501 10th Avenue E98102

(206) 323-4243

Siviq Scores

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

Liabilities / Assets

88th percentile

0.85x

Higher debt load relative to assets than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

59th percentile

0.18x

Higher debt load relative to revenue than 59% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

73rd percentile

$106,253

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

2nd percentile

-49%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

-1.4%

Faster revenue growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$431,936

Down $418,736 (-49%) from 2013

Net Assets

Down

$63,311

Down $215,162 (-77%) from 2013

Liabilities

Down

$368,625

Down $203,574 (-36%) from 2013

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin20th percentile

Revenue

Down

$2,073,818

Down $29,159 (-1.4%) from 2013

Expenses

Up

$2,288,980

Up $20,514 (+0.9%) from 2013

Net Income

Down

-$215,162

Down $49,673 (-30%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $726,360Liabilities 2010: $380,565Net Assets 2010: $345,7952010Assets 2011: $836,167Liabilities 2011: $415,156Net Assets 2011: $421,0112011Assets 2012: $895,622Liabilities 2012: $451,660Net Assets 2012: $443,9622012Assets 2013: $850,672Liabilities 2013: $572,199Net Assets 2013: $278,4732013Assets 2014: $431,936Liabilities 2014: $368,625Net Assets 2014: $63,3112014Assets 2015: $1,549,944Liabilities 2015: $431,062Net Assets 2015: $1,118,8822015Assets 2016: $1,573,582Liabilities 2016: $397,012Net Assets 2016: $1,176,5702016Assets 2017: $1,669,422Liabilities 2017: $447,984Net Assets 2017: $1,221,4382017Assets 2018: $2,004,780Liabilities 2018: $427,808Net Assets 2018: $1,576,9722018Assets 2019: $1,994,939Liabilities 2019: $350,060Net Assets 2019: $1,644,8792019Assets 2020: $2,401,647Liabilities 2020: $551,909Net Assets 2020: $1,849,7382020Assets 2021: $3,068,571Liabilities 2021: $642,898Net Assets 2021: $2,425,6732021Assets 2022: $2,342,578Liabilities 2022: $356,191Net Assets 2022: $1,986,3872022Assets 2023: $2,745,328Liabilities 2023: $974,850Net Assets 2023: $1,770,4782023

Highlighted filing

2014

Assets$431,936
Liabilities$368,625
Net Assets$63,311
Open 2014 Filing

Operations Trend

Revenue Growth35th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,719,307Expenses 2010: $1,697,448Net Income 2010: $21,8592010Revenue 2011: $1,947,141Expenses 2011: $1,871,925Net Income 2011: $75,2162011Expenses 2012: $1,921,1482012Revenue 2013: $2,102,977Expenses 2013: $2,268,466Net Income 2013: -$165,4892013Revenue 2014: $2,073,818Expenses 2014: $2,288,980Net Income 2014: -$215,1622014Revenue 2015: $3,383,307Expenses 2015: $2,332,684Net Income 2015: $1,050,6232015Revenue 2016: $2,385,889Expenses 2016: $2,329,343Net Income 2016: $56,5462016Revenue 2017: $2,591,593Expenses 2017: $2,623,482Net Income 2017: -$31,8892017Revenue 2018: $2,952,073Expenses 2018: $2,690,710Net Income 2018: $261,3632018Revenue 2019: $2,864,413Expenses 2019: $2,821,673Net Income 2019: $42,7402019Revenue 2020: $2,753,826Expenses 2020: $2,684,872Net Income 2020: $68,9542020Revenue 2021: $2,623,877Expenses 2021: $2,330,328Net Income 2021: $293,5492021Revenue 2022: $2,536,087Expenses 2022: $2,674,334Net Income 2022: -$138,2472022Revenue 2023: $2,571,537Expenses 2023: $2,952,292Net Income 2023: -$380,7552023

Highlighted filing

2014

Revenue$2,073,818
Expenses$2,288,980
Net Income-$215,162
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 20, 2015
Return Version
2013v4.0
Gross Receipts
$2,231,185
Mission and Program Overview

Mission

Gage educates, enriches, & transforms our community through the visual arts.

Gage Academy of Art celebrates 25 years as a vibrant extended-learning and contemporary art center, providing exceptional artistic development for artists of all ages, abilities and economic means, with program to meet the needs of all artistic levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$621,042$178,720▼ $442,322
Cash and Non-Interest-Bearing Accounts$79,257$103,970▲ $24,713
Prepaid Expenses and Deferred Charges$49,705$71,518▲ $21,813
Land, Buildings, and Equipment, Net$30,289$32,686▲ $2,397
Accounts Receivable$10,929$17,742▲ $6,813
Pledges and Grants Receivable$48,700$16,550▼ $32,150
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$850,672$431,936▼ $418,736
Other Assets Total$10,750$10,750→ $0
Liabilities
Deferred Revenue$396,613$290,290▼ $106,323
Accounts Payable and Accrued Expenses$175,586$78,335▼ $97,251
Total Liabilities$572,199$368,625▼ $203,574
Net Assets / Fund Balance
Unrestricted Net Assets$274,974$42,941▼ $232,033
Temporarily Rstr Net Assets$3,499$20,370▲ $16,871
Total Net Assets Fund Balance$278,473$63,311▼ $215,162
Total Liabilities and Net Assets / Fund Balance$850,672$431,936▼ $418,736

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$8,954$141,468$150,422
Equipment$23,732$111,679$135,411
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pamela BelyeaPast Exec DirectorFT$87,400$18,853$106,253
Gary FaiginArtistic DirectorPT$55,325$15,240$70,565
Sheila HughesExecutive DirectorFT$44,231$5,200$49,431

Board Members and Trustees

NameTitle
Julie TallPast President
Erin MoyerPresident
David DwyerVice President
Ann BradfordTrustee
Anne SteeleTrustee
Gary BezowskyTrustee
Kimberly HamiltonTrustee
Pamela JohnsonTrustee
Richard V WestTrustee
Scott SchliebnerTrustee
Greg EastmanSecretary
Ted KutscherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$340,373
Program Service Revenue
$1,671,853
Investment Income
$615
Other Revenue
$60,977
All Other Contributions
$200,598
Change in Net Assets
$-215,162

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art71$73,290Sales price
Other Non Cash Contri Table35$10,365Sales price
Other Non Cash Contri Table1$5,000Fair Market Value (FMV)
Other Non Cash Contri Table14$681Sales price
Clothing and Household Goods-$590Fair Market Value (FMV)
Total Noncash Contributions121$89,926-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,893,584
Revenue Not Reported on Financial Statements
$180,234
Revenue Not Reported on Form 990
$73,031
Other Revenue Adjustments
$180,234
Total Revenue per Audited Statements
$1,966,615
Total Revenue per Form 990
$2,073,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,243,970
Salaries, Compensation, and Employee Benefits$864,776
Grants and Similar Amounts Paid$180,234
Total Fundraising Expense$162,611
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$781,415$21,076$737$803,228
Other Salaries and Wages$310,382$113,838$87,435$511,655
Occupancy$187,016$39,760$1,747$228,523
Current Officers, Directors, Trustees, and Key Employees$98,009$63,533$39,708$201,250
Grants to Domestic Individuals$180,234--$180,234
Advertising$41,916$49,220$737$91,873
Other Employee Benefits$45,520$16,695$12,823$75,038
Payroll Taxes$41,523$15,229$11,697$68,449
Depreciation Depletion$10,209$7,577-$17,786
Information Technology$3,348$8,881-$12,229
Fees for Services Accounting-$11,604-$11,604
Pension Plan Contributions$5,086$1,865$1,433$8,384
Office Expenses$185$5,807$689$6,681
Other Expenses$1,954$1,985$1,898$5,837
All Other Expenses$265$3,057$1,797$5,119
Travel$1,864$1,898$196$3,958
Insurance-$3,875-$3,875
Fees for Services Legal-$1,268-$1,268
Total Functional Expenses$1,740,528$385,841$162,611$2,288,980

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,288,980
Total Expenses per Audited Statements$2,181,777
Expenses per Audited Statements$2,108,746
Expenses Not Reported on Financial Statements$180,234
Other Expense Adjustments$180,234
Expenses Not Reported on Form 990$73,031
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$203,192
Fundraising Direct Expenses$157,367
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$290,928$196,592$23,087$173,505
Event 2$8,763$6,600$334$6,266
Total Events$299,691$203,192$157,367$45,825
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Gary Faigin, Artistic Director, and Pamela Belyea, past Executive Director, are married.”

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

“No committees have authority to act on behalf of the Board.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The 990 is reviewed by the Audit Committee and then submitted to the full Board of Trustees for final approval prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“All board members are given the conflict of interest policy and are required to sign a conflict of interest contract annually. The Board has a governance and policy committee which monitors compliance.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Documents and statements are retained at the Gage office and available upon request during normal business hours.”

Filing and Contact Details

Filer

EIN
91-1992593
Phone
2063234243

Signing Officer

Name
Sheila Hughes
Title
Executive Director
Signed
2015-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheila Hughes
Formed
1998
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
55
Volunteers
700

Preparer

Preparer
Judy C Jones CPA
Phone
2065255170
Supplemental Narrative

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

“The art collection at Gage began in 2012 with the acquisition of graduate and instructor work that exemplified both the high quality of artistry and craftsmanship consistent with educational programs at Gage,and the technical and creative mastery of teaching artists at Gage. The collection is currently on display, serving as both an inspiration and a resource for student-artists and instructors, and helping to enhance the artistic experience of the community at large.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Auction Direct Expenses $73031”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Scholarships and Credits $180234”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Auction Direct Expenses $73031”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Scholarships and Credits $180234”

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IRS990/Desc0Program OverviewDuring the 2013-14 school year, Gage served more than 10,000 individuals through these core programs and projects:Adult ProgramsThe backbone of its comprehensive year-round program of adult instruction is foundational arts painting drawing, sculpture and new media. Gage programs offer something for everyone interested in advancement of his or her personal creative and artistic goals. Programs for adults focus on the practical applications of art, exploring both the techniques and the aesthetic issues of art making with a proven framework to accelerate the growth of artistic skills. This includes the distinguished Atelier Program, which has now expanded to a satellite studio in Georgetown.Over 4,000 adult students were served through a year round program that included:Three 10-week quarters of adult classes (150 total), taught by top quality Northwest teaching artists59 adult workshops, including 16 5-or 10-day intensives with visiting guest artistsGuest instructor workshops on location, from Skagit Valley to Port Townsend Two 5-week adult summer sessions5 year-long Atelier programsOver 300 Open Studios sessions (held almost daily), for community artists Adult summer programming of 46 five-week classes over two sessions Youth ProgramsGage Young Artists Program offers two primary ways to engage young artists at different and pivotal phases in their arts engagement arc: After School & Summer Workshops (6 - 19), Teen Art Studio (13 19. Major funding for youth programs was received from the Beim Foundation, Office of Arts & Culture, 4 Culture, and Individuals. Over 600 kid ages 6 19 were served in 2013-14, including:8 weeks of summer workshops for four different ages of children and teens in fine art, applied art and movement-based art serving 385 registered students. The Summer Youth program offers 10-weeks of workshop/classes led by professional teaching artists who use foundational painting, drawing, printmaking and sculpture techniques in kid-friendly classes like robot-creation, animal art, silkscreen, collage, teen intensives and digital art. Four months of after-school youth programsTwo-week Drawing Intensive, and a Painting Intensive, as preparatory programs for teens interested in applying for the Teen Intensive. The eight year of the Portfolio Intensive, a five-week pre-college, portfolio-building program which culminated in a major exhibition for the students filling the Rosen Gallery and the Vera ProjectFree or Low-Cost Community ProgramsGage has expanded beyond its facility to actively engage with the public, largely through free community programs and partnership. Gage offers our resources to the community and works with other arts organizations to reach people of all ages in innovative new ways across the city. The Community Program includes 30+ annual exhibitions, free Artist Tool-Kits, Art Talks, Lectures, Art Films, Drawing Jam, The Best of Gage, and many colorful community projects. Over 5,000 individuals attended the following community programs, projects and exhibitions:Free professional-development programs ran monthly during the academic year: Artists ToolKit featured local arts professionals, discussing all aspects of the business of being a professional artist.A quarterly free Guest Lecture Series featuring locally or nationally recognized artists sharing their work and methods in conjunction with a corresponding exhibition at Gage.Over 30 free exhibitions featured curated shows, plus local and student artists in the three gallery spaces at Gage. Quarterly Evening Lecture Series throughout the year focused on topics such as Principles of Perspective Drawing, Anatomy for the Artist, and Drawing the Features of the HeadCritical Tools Programs for emerging artists teaching everything from social media management and photography to web site development and grant-writingNow in its 12th year, Gage continued its popular free Friday-night Teen Art Studios with monthly themes including Classical Anat
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt135200
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IRS990/Form990PartVIISectionAGrp/PersonNm0Greg Eastman
IRS990/Form990PartVIISectionAGrp/PersonNm1David Dwyer
IRS990/Form990PartVIISectionAGrp/PersonNm2Pamela Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm3Ted Kutscher
IRS990/Form990PartVIISectionAGrp/PersonNm4Anne Steele
IRS990/Form990PartVIISectionAGrp/PersonNm5Erin Moyer
IRS990/Form990PartVIISectionAGrp/PersonNm6Kimberly Hamilton
IRS990/Form990PartVIISectionAGrp/PersonNm7Julie Tall
IRS990/Form990PartVIISectionAGrp/PersonNm8Scott Schliebner
IRS990/Form990PartVIISectionAGrp/PersonNm9Richard V West
IRS990/Form990PartVIISectionAGrp/PersonNm10Gary Bezowsky
IRS990/Form990PartVIISectionAGrp/PersonNm11Ann Bradford
IRS990/Form990PartVIISectionAGrp/PersonNm12Pamela Belyea
IRS990/Form990PartVIISectionAGrp/PersonNm13Sheila Hughes
IRS990/Form990PartVIISectionAGrp/PersonNm14Gary Faigin
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Past Exec Dir.
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IRS990/MissionDesc0"An art school can be much more than a place where students learn to paint, draw or sculpt; it can also be an incubator of ideas, a catalyst for creativity and a contributor to the cultural legacy of its community. An art school can change lives; it can help shape history. Gary Faigin, Gage co-founder/Artistic DirectorAs a thriving art academy, Gage represents the largest traditional venue for NW artists to train in the three branches of the fine arts drawing, painting and sculpting. Gage has carved out this distinctive niche over 25 years through the quality, singularity and focus of its educational programs. Gage Academy is committed to providing an unparalleled artistic and creative experience for its students, a thriving hub for its faculty and artists, and serving as a vibrant cultural resource for the community and region. Its programs reach from entry level to professional, youth to adult, and include exhibitions, festivals, lectures, workshops, art tours and other activities th
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$431,936
Liabilities
$368,625
Net assets
$63,311
Revenue
$2,073,818
Expenses
$2,288,980
Net income
-$215,162
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.75$0.97$1.77$2.57$2.95$0.38
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.36$1.99$2.54$2.67$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.64$2.43$2.62$2.33$0.29
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.55$1.85$2.75$2.68$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.35$1.64$2.86$2.82$0.04
2018Summary only. Only limited summary data is available for this year.$2.00$0.43$1.58$2.95$2.69$0.26
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.45$1.22$2.59$2.62$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.40$1.18$2.39$2.33$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.43$1.12$3.38$2.33$1.05
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.37$0.06$2.07$2.29$0.22
2013Summary only. Only limited summary data is available for this year.$0.85$0.57$0.28$2.10$2.27$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.45$0.44$1.92
2011Summary only. Only limited summary data is available for this year.$0.84$0.42$0.42$1.95$1.87$0.08
2010Summary only. Only limited summary data is available for this year.$0.73$0.38$0.35$1.72$1.70$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $1M-$5M nonprofits