Civic Intelligence

Blue Line Arts

990 • Fiscal year 2019 • EIN 94-1690631

Jan 01, 2019 to Dec 31, 2019 • Filed on May 13, 2020

405 Vernon StreetRoseville, CA 95678

(916) 783-2339

Siviq Scores

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

Liabilities / Assets

81st percentile

0.14x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

54th percentile

5.3%

Higher net margin than 54% of similar nonprofits.

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

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.

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

Asset Growth

66th percentile

14%

Faster asset growth than 66% of similar nonprofits.

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

Revenue Growth

75th percentile

24%

Faster revenue growth than 75% of similar nonprofits.

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

Assets

Up

$121,776

Up $15,130 (+14%) from 2018

Net Assets

Up

$104,296

Up $16,455 (+19%) from 2018

Liabilities

Down

$17,480

Down $1,325 (-7.0%) from 2018

Revenue

Up

$415,320

Up $79,594 (+24%) from 2018

Expenses

Up

$393,275

Up $59,474 (+18%) from 2018

Net Income

Up

$22,045

Up $20,120 (+1045%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $732,689Liabilities 2011: $2,176Net Assets 2011: $730,5132011Assets 2012: $785,167Liabilities 2012: $3,937Net Assets 2012: $781,2302012Assets 2013: $607,101Liabilities 2013: $4,587Net Assets 2013: $602,5142013Assets 2014: $457,762Liabilities 2014: $14,482Net Assets 2014: $443,2802014Assets 2015: $325,830Liabilities 2015: $13,407Net Assets 2015: $312,4232015Assets 2016: $223,239Liabilities 2016: $11,372Net Assets 2016: $211,8672016Assets 2017: $127,723Liabilities 2017: $10,804Net Assets 2017: $116,9192017Assets 2018: $106,646Liabilities 2018: $18,805Net Assets 2018: $87,8412018Assets 2019: $121,776Liabilities 2019: $17,480Net Assets 2019: $104,2962019Assets 2020: $276,521Liabilities 2020: $121,622Net Assets 2020: $154,8992020Assets 2021: $417,863Liabilities 2021: $242,679Net Assets 2021: $175,1842021Assets 2022: $591,113Liabilities 2022: $243,543Net Assets 2022: $347,5702022Assets 2023: $569,264Liabilities 2023: $123,658Net Assets 2023: $445,6062023Assets 2024: $535,197Liabilities 2024: $63,021Net Assets 2024: $472,1762024

Highlighted filing

2019

Assets$121,776
Liabilities$17,480
Net Assets$104,296

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $188,5452011Expenses 2012: $226,3242012Expenses 2013: $392,0492013Revenue 2014: $288,904Expenses 2014: $402,797Net Income 2014: -$113,8932014Revenue 2015: $300,760Expenses 2015: $422,805Net Income 2015: -$122,0452015Revenue 2016: $322,861Expenses 2016: $431,293Net Income 2016: -$108,4322016Revenue 2017: $297,359Expenses 2017: $392,311Net Income 2017: -$94,9522017Revenue 2018: $335,726Expenses 2018: $333,801Net Income 2018: $1,9252018Revenue 2019: $415,320Expenses 2019: $393,275Net Income 2019: $22,0452019Revenue 2020: $313,276Expenses 2020: $261,278Net Income 2020: $51,9982020Revenue 2021: $392,542Expenses 2021: $380,240Net Income 2021: $12,3022021Revenue 2022: $472,605Expenses 2022: $412,347Net Income 2022: $60,2582022Revenue 2023: $592,886Expenses 2023: $592,059Net Income 2023: $8272023Revenue 2024: $649,044Expenses 2024: $629,759Net Income 2024: $19,2852024

Highlighted filing

2019

Revenue$415,320
Expenses$393,275
Net Income$22,045
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 13, 2020
Return Version
2019v5.1
Gross Receipts
$415,320
Mission and Program Overview

Mission

The mission of Blue Line Arts is to provide leadership for the role the arts play in the Region as a result of Roseville's ongoing community development, offering arts opportunities that are inviting and accessible for all.The goals of Blue Line Arts are to promote interest in the arts by providing diverse opportunities for people of all ages to become comfortable with the creative process of making and enjoying art, to educate youth in the arts, and to strengthen unique community identity and place through recognizing and furthering artists' work.

We are dedicated to creating a vibrant community through the arts. We provide arts education opportunities for all, free exceptional art shows to 3,500+ residents & visitors annually and encourage private-sector collaboration to support our community and economy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$53,787$63,404▲ $9,617
Cash and Non-Interest-Bearing Accounts$29,153$47,649▲ $18,496
Accounts Receivable$17,055$6,199▼ $10,856
Land, Buildings, and Equipment, Net$6,651$4,524▼ $2,127
Total Assets$106,646$121,776▲ $15,130
Liabilities
Other Liabilities$6,510$16,014▲ $9,504
Accounts Payable and Accrued Expenses$12,295$1,466▼ $10,829
Total Liabilities$18,805$17,480▼ $1,325
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$55,341$104,296▲ $48,955
Net Assets With Donor Restrictions$32,500--
Total Net Assets Fund Balance$87,841$104,296▲ $16,455
Total Liabilities and Net Assets / Fund Balance$106,646$121,776▲ $15,130

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$456,903$456,903
Other Land Buildings$-2,127$91,145$89,018
Equipment$6,651$7,831$14,482
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sheree MeyerPresident
Brooke AbramesCo-executive Director
Marytess MayallCo-executive Director
Bill HalldinDirector
Charlotte RadmilovicDirector
Eric McintoshDirector
Jennifer JacksonDirector
Laura MatteoliDirector
Maren ConradDirector
Patrick OkaneDirector
Raymond James IrwinDirector
Saori ChoulosDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$209,204
Program Service Revenue
$186,547
Investment Income
$9,618
Other Revenue
$9,951
Change in Net Assets
$22,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,971
Salaries, Compensation, and Employee Benefits$129,304
Total Fundraising Expense$16,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$54,305$24,209$16,643$95,157
Current Officers, Directors, Trustees, and Key Employees$75,333$18,834-$94,167
Other Salaries and Wages$25,011--$25,011
Other Expenses$20,434--$20,434
Advertising$19,846--$19,846
Payroll Taxes$10,126--$10,126
Insurance$4,896$4,896-$9,792
Fees for Services Accounting$3,098$3,098-$6,196
Information Technology$1,577$1,577-$3,154
Depreciation Depletion$2,128--$2,128
Office Expenses-$1,152-$1,152
Total Functional Expenses$322,866$53,766$16,643$393,275
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Lottery Arts$28,826$28,826$9,901$18,925
All in Arts$7,249$7,249$5,091$2,158
Total Events$36,075$36,075$16,643$19,432
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tri Counties 9472$15,120
Sales Tax Payable$615
Payroll Liabilities$279
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
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 governing body review Part VI line 11

All board members are provided with a copy of the 990 to review and approve prior to filing.

Conflict of interest policy compliance Part VI line 12C

The executive director and members of the governing board disclose annually any interests that may give rise to conflicts of interest.

CEO executive director top management comp Part VI line 15A

The executive director and the executive team of the board of directors annually reviews comparable data and analyses prior to approval of executive director compensation.

Governing documents etc available to public Part VI line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Blue Line Arts
EIN
94-1690631
Address
405 VERNON STREET, Roseville, CA 95678

Signing Officer

Name
Sheree Meyer
Title
President
Phone
9167832339
Signed
2020-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1966
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
30

Preparer

Firm
Carlson Tax Consultants Inc
Address
510 Oak Street, Roseville, CA 95678
Preparer
Thomas A Carlson CPA
Phone
9167812063
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

To correct the beginning equity account for a bank account that was incorrectly included on the 2017 return.

List of other expenses Part IX line 24E

See detail of Expenses

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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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IRS990/Desc0EXHIBITS: ANNUALLY, BLUE LINE ARTS SHOWCASES MORE THAN 18 ROTATING EXHIBITS IN THE GALLERY AND THROUGHOUT THE REGION IN BUSINESS AND PUBLIC LOCATIONS. THESE EXHIBITS ARE USED TO EDUCATE AND EXPOSE OUR VISITORS AND TOUR GROUPS AS A TOOL FOR CRITCIAL THINKING, LEARNING AND COLLBORATION. OUR 4,000 SQUARE FOOT ART GALLERY AND COMMUNITY ARTS EDUCATION PROGRAMS ARE A REGULAR DESTINATION FOR SCHOOL FIELD TRIPS. OUR GALLERY FEATRUES CONTEMPORARY ART EXHIBITS CURATED BY NATIONALLY RECOGNIZED ARTIST TONY NATSOULAS. MONTHLY EXHIBITIONS OF BLUE LINE ARTS MEMBER ARTISTS ARE EXHIBITED AS WELL.
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IRS990/OtherExpensesGrp/Desc0Public Art
IRS990/OtherExpensesGrp/Desc1Program Stipend
IRS990/OtherExpensesGrp/Desc2MBO Awards
IRS990/OtherExpensesGrp/Desc3Artist Commissions
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IRS990/ProgramServiceRevenueGrp/Desc0EXHIBIT & GIFT SHOP
IRS990/ProgramServiceRevenueGrp/Desc1CAMPS & TUITION
IRS990/ProgramServiceRevenueGrp/Desc2SERVICE SALES
IRS990/ProgramServiceRevenueGrp/Desc3ART CONSULTING SERVICES
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IRS990/ProgSrvcAccomActy2Grp/Desc0ARTS & BUSINESS: The Sacramento Arts and Business Council (SACABC) is a program administered by Blue Line Arts in partnership with Americans for the Arts in an effort to promote partnerships between the business community, artists and arts organization in the Sacramento region. The main event facilitated under the council is an Arts Awards Gala for the Sacramento Region to fundraise for the Gloria Burt Fellowship which is awarded to an emerging artist.
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION: We maintain active partnerships with the City of Roseville, the Downtown Roseville Partnership, Crocker Art Museum, Kingsley Art Club, Creative Arts League of Sacramento, Sierra College, Roseville Police Activities League, local schools, Acton Academy, Arts Council of Placer County and numerous volunteer groups. We administer educational events such as the 3rd Saturday Art Walk, Art Workshops for Adults, Classes and Camps for youth, Tour Talk Create for Schools, Home school groups and Girl/Boy Scout troops.
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0456903
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt07831
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ALL IN ARTS
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE 990 TO REVIEW AND APPROVE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND MEMBERS OF THE GOVERNING BOARD DISCLOSE ANNUALLY ANY INTERESTS THAT MAY GIVE RISE TO CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR AND THE EXECUTIVE TEAM OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS COMPARABLE DATA AND ANALYSES PRIOR TO APPROVAL OF EXECUTIVE DIRECTOR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO CORRECT THE BEGINNING EQUITY ACCOUNT FOR A BANK ACCOUNT THAT WAS INCORRECTLY INCLUDED ON THE 2017 RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5See detail of Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.35$0.63$4.72$6.49$6.30$0.19
2023Detailed filing. Detailed filing data is available for this year.$5.69$1.24$4.46$5.93$5.92$0.01
2022Detailed filing. Detailed filing data is available for this year.$5.91$2.44$3.48$4.73$4.12$0.60
2021Detailed filing. Detailed filing data is available for this year.$4.18$2.43$1.75$3.93$3.80$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.77$1.22$1.55$3.13$2.61$0.52
2019Detailed filing. Detailed filing data is available for this year.$1.22$0.17$1.04$4.15$3.93$0.22
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.19$0.88$3.36$3.34$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.11$1.17$2.97$3.92$0.95
2016Detailed filing. Detailed filing data is available for this year.$2.23$0.11$2.12$3.23$4.31$1.08
2015Detailed filing. Detailed filing data is available for this year.$3.26$0.13$3.12$3.01$4.23$1.22
2014Detailed filing. Detailed filing data is available for this year.$4.58$0.14$4.43$2.89$4.03$1.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.07$0.05$6.03$3.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.85$0.04$7.81$2.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.33$0.02$7.31$1.89
Peer Organizations

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