Civic Intelligence

Mural Music and Arts Project

990 • Fiscal year 2015 • EIN 91-2192238

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 09, 2016

405 Howard Street OhsSan Francisco, CA 94105

(415) 773-5911

Siviq Scores

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

Liabilities / Assets

58th percentile

0.08x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

46th percentile

1.6%

Higher net margin than 46% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

85th percentile

33%

Faster asset growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

27th percentile

-8.0%

Faster revenue growth than 27% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$78,979

Up $19,394 (+33%) from 2014

Net Assets

Up

$72,305

Up $12,720 (+21%) from 2014

Liabilities

Up

$6,674

Up $6,674 from 2014

Revenue

Down

$783,708

Down $68,208 (-8.0%) from 2014

Expenses

Down

$770,988

Down $32,723 (-4.1%) from 2014

Net Income

Down

$12,720

Down $35,485 (-74%) from 2014

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $2,678Liabilities 2011: $0Net Assets 2011: $2,6782011Assets 2012: $1,350Liabilities 2012: $0Net Assets 2012: $1,3502012Assets 2013: $13,132Liabilities 2013: $0Net Assets 2013: $13,1322013Assets 2014: $59,585Liabilities 2014: $0Net Assets 2014: $59,5852014Assets 2015: $78,979Liabilities 2015: $6,674Net Assets 2015: $72,3052015Assets 2016: $81,540Liabilities 2016: $6,674Net Assets 2016: $74,8662016Assets 2017: $140,728Liabilities 2017: $0Net Assets 2017: $140,7282017Assets 2018: $161,509Liabilities 2018: $0Net Assets 2018: $161,5092018

Highlighted filing

2015

Assets$78,979
Liabilities$6,674
Net Assets$72,305

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $180,511Expenses 2011: $284,400Net Income 2011: -$103,8892011Revenue 2012: $548,225Expenses 2012: $549,553Net Income 2012: -$1,3282012Revenue 2013: $703,172Expenses 2013: $691,390Net Income 2013: $11,7822013Revenue 2014: $851,916Expenses 2014: $803,711Net Income 2014: $48,2052014Revenue 2015: $783,708Expenses 2015: $770,988Net Income 2015: $12,7202015Revenue 2016: $466,607Expenses 2016: $472,933Net Income 2016: -$6,3262016Revenue 2017: $371,631Expenses 2017: $318,186Net Income 2017: $53,4452017Revenue 2018: $248,436Expenses 2018: $227,655Net Income 2018: $20,7812018

Highlighted filing

2015

Revenue$783,708
Expenses$770,988
Net Income$12,720
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 9, 2016
Return Version
2014v6.0
Gross Receipts
$783,708
Mission and Program Overview

Mission

The mural music & arts project educates, empowers, and inspires at-risk youth through participation in the arts. The mural music & arts project(mmap) offers year-round youth development programs in the communities of east palo alto, menlo park, redwood city and san francisco.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,975$72,305▲ $13,330
Accounts Receivable$610$6,674▲ $6,064
Total Assets$59,585$78,979▲ $19,394
Liabilities
Accounts Payable and Accrued Expenses-$6,674-
Total Liabilities$0$6,674▲ $6,674
Net Assets / Fund Balance
Unrestricted Net Assets$59,585$72,305▲ $12,720
Total Net Assets Fund Balance$59,585$72,305▲ $12,720
Total Liabilities and Net Assets / Fund Balance$59,585$78,979▲ $19,394
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$783,708
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$751,657
Change in Net Assets
$12,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$455,768
Salaries, Compensation, and Employee Benefits$315,220
Total Fundraising Expense$23,845
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$193,896$82,020$14,522$290,438
Fees for Services Other$225,674$2,485-$228,159
All Other Expenses$24,486$13,828$6,597$44,911
Fees for Services Accounting$9,387$19,154$288$28,829
Payroll Taxes$15,618$7,925$1,239$24,782
Other Expenses$19,081$20,953-$20,953
Insurance$13,890$3,528$917$18,335
Occupancy$1,351$2,444$200$3,995
Travel$2,367$1,396-$3,763
Information Technology$771$246$51$1,068
Office Expenses$460$123$31$614
Total Functional Expenses$577,662$169,481$23,845$770,988
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
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, Page 6, Part VI, Line 2

Eugene clark-herrera sonya clark-herrera secretary exec dir spouse

Form 990, Page 6, Part VI, Line 11B

The board has the responsibility for reviewing the organization's form 990 (including all pertinent schedules) before it is filed with the internal revenue service. A draft of the form 990 is ready for review by the board no later than two weeks prior to the filing deadline. After the draft of the form 990 has been obtained by the board, they will have no more than two weeks to complete their review. In conducting their review of the draft of the form 990, the board conducts a top-level or big-picture type of review. However, if the board deems it necessary to conduct a more detailed review of the form 990, then they contact the preparer of the form 990 to request copies of the relevant detailed tax return workpapers which they would like to see. Once the board has completed its initial review of the form 990, a meeting or conference call is scheduled with the preparer of the form 990 to discuss any questions, comments, and suggested revisions identified by the board. The preparer of the form 990 makes any revisions to the form 990 as soon as feasibly possible to ensure that the form 990 is filed with the internal revenue service on a timely basis. All questions, comments, and suggested revisions set forth by the board is documented, along with any responses from the preparer of the form 990, if applicable.

Form 990, Page 6, Part VI, Line 12C

NONE REQUIRED.

Form 990, Page 6, Part VI, Line 15A

The board relies on comparability data to determine and approve the compensation of the executive director. The board utilizes resources such as similary situated exempt organizations in their areas to benchmark pay along with market information from other exempt organizations and for- profit organizations to assess the competitiveness and reasonabliess of the compensation. Once a decision has been made, a vote is taken for approval by the board. Recusal of the individuals whose compensation is being determined is mandatory. A similar process is in place for determining compensation of the other key employees, if any. As of fiscal year end, the president and treasurer positions are filled by volunteers.

Form 990, Page 6, Part VI, Line 15B

None, as all are volunteers.

Form 990, Page 6, Part VI, Line 19

The following organizational documents of mmap are available (for inspection or copying) at the organization's main office during normal business hours at no charge: -tax exemption application (form 1023) -internal revenue service determination letter -articles of incorporation -by-laws the public inspection copy of the organization's form 990 and form 990-t, from the previous three years (at a minimum), will be available (for inspection or copying) at the organization's main office during normal business hours at no charge, if applicable. The public inspection copy of the form 990 will not include the schedule of schedule a excess contributors or the schedule b names and addresses of contributors. The organization will make best efforts to ensure that the forms 990 and 990-t held at their main office are the most updated versions of such. For example, in the instance where a form 990 has been amended, the amended version of the form 990 or form 990-t will be the one available for public inspection. When responding to a public inspection request for any organizational document or form 990 (including form 990-t) by anyone, the organization fulfills such request in a timely fashion without inquiring as to the reason for the public inspection request. The following other document (most updated versions) is made available for inspection or copying) at the organization's main office during normal business hours at no charge: -conflict of interest policy

Filing and Contact Details

Filer

Filer Name
Mural Music & Arts Project
EIN
91-2192238
Phone
4157735911
Address
405 HOWARD STREET OHS, SAN FRANCISCO, CA 94105

Signing Officer

Name
Enrique Allen
Title
Board/president
Phone
4157735911
Signed
2016-02-09

Organization Details

Principal Officer
Sonya Clark-herrera
Formed
2003
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
7

Preparer

Firm
Sozo Consulting
Address
378 FLYNN AVENUE, MOUNTAIN VIEW, CA 94043
Preparer
Joshua M Cantwell
Phone
6509067272
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mural music & arts project educates, empowers, and inspires at-risk youth through participation in the arts. The mural music & arts project(mmap) offers year-round youth development programs in the communities of east palo alto, menlo park, redwood city and san francisco.

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

Installed over 400 ft of murals in east palo alto city parks. Provided arts education for 485 youth (10-23 years old) recorded 24 songs released 1 album curated 8 exhibits hosted 16 performances produced 10 videos provide job readiness training for 76 youth who collectively earned 52,761 29 students each spent 44 hours activating east palo alto parks by teaching/creating art to reclaim hot spots (as designated by shot spotter). 12 mmap students graduated from hs and are now enrolled in college

Form 990, Part IX, Line 11G

Outside services 225,674 0 0 repairs and maintenance 0 2,485 0

Form 990, Part XI, Line 9

Beginning net asset rollforward adjustment 0

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MURAL MUSIC & ARTS PROJECT EDUCATES, EMPOWERS, AND INSPIRES AT-RISK YOUTH THROUGH PARTICIPATION IN THE ARTS. THE MURAL MUSIC & ARTS PROJECT(MMAP) OFFERS YEAR-ROUND YOUTH DEVELOPMENT PROGRAMS IN THE COMMUNITIES OF EAST PALO ALTO, MENLO PARK, REDWOOD CITY AND SAN FRANCISCO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INSTALLED OVER 400 FT OF MURALS IN EAST PALO ALTO CITY PARKS. PROVIDED ARTS EDUCATION FOR 485 YOUTH (10-23 YEARS OLD) RECORDED 24 SONGS RELEASED 1 ALBUM CURATED 8 EXHIBITS HOSTED 16 PERFORMANCES PRODUCED 10 VIDEOS PROVIDE JOB READINESS TRAINING FOR 76 YOUTH WHO COLLECTIVELY EARNED 52,761 29 STUDENTS EACH SPENT 44 HOURS ACTIVATING EAST PALO ALTO PARKS BY TEACHING/CREATING ART TO RECLAIM HOT SPOTS (AS DESIGNATED BY SHOT SPOTTER). 12 MMAP STUDENTS GRADUATED FROM HS AND ARE NOW ENROLLED IN COLLEGE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EUGENE CLARK-HERRERA SONYA CLARK-HERRERA SECRETARY EXEC DIR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD HAS THE RESPONSIBILITY FOR REVIEWING THE ORGANIZATION'S FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. A DRAFT OF THE FORM 990 IS READY FOR REVIEW BY THE BOARD NO LATER THAN TWO WEEKS PRIOR TO THE FILING DEADLINE. AFTER THE DRAFT OF THE FORM 990 HAS BEEN OBTAINED BY THE BOARD, THEY WILL HAVE NO MORE THAN TWO WEEKS TO COMPLETE THEIR REVIEW. IN CONDUCTING THEIR REVIEW OF THE DRAFT OF THE FORM 990, THE BOARD CONDUCTS A TOP-LEVEL OR BIG-PICTURE TYPE OF REVIEW. HOWEVER, IF THE BOARD DEEMS IT NECESSARY TO CONDUCT A MORE DETAILED REVIEW OF THE FORM 990, THEN THEY CONTACT THE PREPARER OF THE FORM 990 TO REQUEST COPIES OF THE RELEVANT DETAILED TAX RETURN WORKPAPERS WHICH THEY WOULD LIKE TO SEE. ONCE THE BOARD HAS COMPLETED ITS INITIAL REVIEW OF THE FORM 990, A MEETING OR CONFERENCE CALL IS SCHEDULED WITH THE PREPARER OF THE FORM 990 TO DISCUSS ANY QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS IDENTIFIED BY THE BOARD. THE PREPARER OF THE FORM 990 MAKES ANY REVISIONS TO THE FORM 990 AS SOON AS FEASIBLY POSSIBLE TO ENSURE THAT THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE ON A TIMELY BASIS. ALL QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS SET FORTH BY THE BOARD IS DOCUMENTED, ALONG WITH ANY RESPONSES FROM THE PREPARER OF THE FORM 990, IF APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NONE REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD RELIES ON COMPARABILITY DATA TO DETERMINE AND APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE BOARD UTILIZES RESOURCES SUCH AS SIMILARY SITUATED EXEMPT ORGANIZATIONS IN THEIR AREAS TO BENCHMARK PAY ALONG WITH MARKET INFORMATION FROM OTHER EXEMPT ORGANIZATIONS AND FOR- PROFIT ORGANIZATIONS TO ASSESS THE COMPETITIVENESS AND REASONABLIESS OF THE COMPENSATION. ONCE A DECISION HAS BEEN MADE, A VOTE IS TAKEN FOR APPROVAL BY THE BOARD. RECUSAL OF THE INDIVIDUALS WHOSE COMPENSATION IS BEING DETERMINED IS MANDATORY. A SIMILAR PROCESS IS IN PLACE FOR DETERMINING COMPENSATION OF THE OTHER KEY EMPLOYEES, IF ANY. AS OF FISCAL YEAR END, THE PRESIDENT AND TREASURER POSITIONS ARE FILLED BY VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NONE, AS ALL ARE VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE FOLLOWING ORGANIZATIONAL DOCUMENTS OF MMAP ARE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE: -TAX EXEMPTION APPLICATION (FORM 1023) -INTERNAL REVENUE SERVICE DETERMINATION LETTER -ARTICLES OF INCORPORATION -BY-LAWS THE PUBLIC INSPECTION COPY OF THE ORGANIZATION'S FORM 990 AND FORM 990-T, FROM THE PREVIOUS THREE YEARS (AT A MINIMUM), WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE, IF APPLICABLE. THE PUBLIC INSPECTION COPY OF THE FORM 990 WILL NOT INCLUDE THE SCHEDULE OF SCHEDULE A EXCESS CONTRIBUTORS OR THE SCHEDULE B NAMES AND ADDRESSES OF CONTRIBUTORS. THE ORGANIZATION WILL MAKE BEST EFFORTS TO ENSURE THAT THE FORMS 990 AND 990-T HELD AT THEIR MAIN OFFICE ARE THE MOST UPDATED VERSIONS OF SUCH. FOR EXAMPLE, IN THE INSTANCE WHERE A FORM 990 HAS BEEN AMENDED, THE AMENDED VERSION OF THE FORM 990 OR FORM 990-T WILL BE THE ONE AVAILABLE FOR PUBLIC INSPECTION. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 (INCLUDING FORM 990-T) BY ANYONE, THE ORGANIZATION FULFILLS SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST. THE FOLLOWING OTHER DOCUMENT (MOST UPDATED VERSIONS) IS MADE AVAILABLE FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE: -CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OUTSIDE SERVICES 225,674 0 0 REPAIRS AND MAINTENANCE 0 2,485 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BEGINNING NET ASSET ROLLFORWARD ADJUSTMENT 0
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