Civic Intelligence

Scottsdale League for the Arts

EIN 94-2562752 • 501(c)3 • Chandler, AZ

Profile

Support artists, arts programs and arts education through fundraising and special events

4939 W Ray Rd Ste 4134Chandler, AZ 85226

www.scottsdaleculinaryfestival.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

16th percentile

-42%

Higher net margin than 16% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

50th percentile

-1.6%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

13th percentile

-67%

Faster revenue growth than 13% of similar nonprofits.

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

Assets

Down

$66,207

Down $1,086 (-1.6%) from 2020

Liabilities

Down

$0

Down $71 (-100%) from 2020

Net Assets

Down

$66,207

Down $1,015 (-1.5%) from 2020

Revenue

Down

$2,420

Down $4,928 (-67%) from 2020

Expenses

Down

$3,435

Down $28,989 (-89%) from 2020

Net Income

Up

-$1,015

Up $24,061 (+96%) from 2020

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $627,237Liabilities 2010: $11,352Net Assets 2010: $615,8852010Assets 2011: $527,750Liabilities 2011: $16,249Net Assets 2011: $511,5012011Assets 2012: $407,493Liabilities 2012: $5,040Net Assets 2012: $402,4532012Assets 2013: $526,108Liabilities 2013: $126,664Net Assets 2013: $399,4442013Assets 2014: $453,997Liabilities 2014: $125,129Net Assets 2014: $328,8682014Assets 2015: $384,459Liabilities 2015: $69,674Net Assets 2015: $314,7852015Assets 2016: $360,378Liabilities 2016: $71,550Net Assets 2016: $288,8282016Assets 2017: $192,928Liabilities 2017: $73,882Net Assets 2017: $119,0462017Assets 2018: $154,349Liabilities 2018: $30,976Net Assets 2018: $123,3732018Assets 2019: $94,702Liabilities 2019: $2,404Net Assets 2019: $92,2982019Assets 2020: $67,293Liabilities 2020: $71Net Assets 2020: $67,2222020Assets 2021: $66,207Liabilities 2021: $0Net Assets 2021: $66,2072021

Highlighted filing

2021

Assets$66,207
Liabilities$0
Net Assets$66,207

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,230,5672010Expenses 2011: $926,8362011Expenses 2012: $1,161,1212012Expenses 2013: $1,203,2682013Revenue 2014: $1,095,604Expenses 2014: $1,166,180Net Income 2014: -$70,5762014Revenue 2015: $360,212Expenses 2015: $439,170Net Income 2015: -$78,9582015Revenue 2016: $366,111Expenses 2016: $394,510Net Income 2016: -$28,3992016Revenue 2017: $248,953Expenses 2017: $418,735Net Income 2017: -$169,7822017Revenue 2018: $323,706Expenses 2018: $326,761Net Income 2018: -$3,0552018Revenue 2019: $99,384Expenses 2019: $130,459Net Income 2019: -$31,0752019Revenue 2020: $7,348Expenses 2020: $32,424Net Income 2020: -$25,0762020Revenue 2021: $2,420Expenses 2021: $3,435Net Income 2021: -$1,0152021

Highlighted filing

2021

Revenue$2,420
Expenses$3,435
Net Income-$1,015

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Jun 9, 2022
Return Version
2020v4.1
Gross Receipts
$2,420
Mission and Program Overview

Mission

Support artists, arts programs and arts education through fundraising and special events

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$31,581$33,611▲ $2,030
Investments in Publicly Traded Securities$32,397$32,596▲ $199
Savings and Temporary Cash Investments$3,315--
Total Assets$67,293$66,207▼ $1,086
Liabilities
Accounts Payable and Accrued Expenses$71--
Total Liabilities$71$0▼ $71
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$67,222$66,207▼ $1,015
Total Net Assets Fund Balance$67,222$66,207▼ $1,015
Total Liabilities and Net Assets / Fund Balance$67,293$66,207▼ $1,086

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$30,329$30,329
Compensation and Service Providers

Board Members and Trustees

NameTitle
Glenn AzzariImmediate Past President
Jerry McmahonPresident
John DreshVice President
Bill SlackDirector
Kristin VellaDirector
Carol LangdonSecretary
Sue ZacchiniTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,219
Program Service Revenue
$0
Investment Income
$201
Other Revenue
$0
All Other Contributions
$241
Change in Net Assets
$-1,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,435
Total Fundraising Expense$1,011
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses-$1,768-$1,768
Insurance--$966$966
Fees for Services Management-$600-$600
Information Technology-$56-$56
Advertising--$45$45
Total Functional Expenses$0$2,424$1,011$3,435
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
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The league has 25 active members which includes 7 directors. All members are active in at least one festival committee to ensure event success and maximize proceeds for charitable contribution, in addition to committee involvement, members attend monthly meetings for overall festival planning and progress updates as well as monthly social events.

Member election for additional members Part VI line 7A

Any vacancy on the board of directors resulting from death, resignation, incapacity, expulsion, increase in the number of directors or from non-election of the maximum authorized number of directors at the annual meeting of the members of the league, may be filled by the board at any meeting of the board, provided the proposal to take action shall be stated in the notice of the meeting. All vacancy appointments shall serve until the next ensuing annual meeting of the league.

Form 990 governing body review Part VI line 11

The 990 is provided, presented, and reviewed at a board meeting prior to filing.

Conflict of interest policy compliance Part VI line 12C

The organization has a conflict of interest policy that addresses the consideration of potential conflicts of interest by the members, board of directors, committee members, volunteers, key employees, and their relatives. As per the policy, board and committee members must make disclosure of any potential conflicts of interest and must abstain from voting on any action in which they may have an interest.

CEO executive director top management comp Part VI line 15A

The board reviews the general managers salary annually through a compensation committee. There was no general manager in the current fiscal year.

Governing documents etc available to public Part VI line 19

The organization makes its conflict of interest, whistleblower, and donor privacy policies available through the board of directors. Financial statements and governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Scottsdale League for the Arts
EIN
94-2562752
Address
4939 W RAY RD STE 4134, CHANDLER, AZ 85226

Signing Officer

Name
Jerry Mcmahon
Title
President
Phone
6029205909
Signed
2022-06-09
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
25

Preparer

Firm
Compass Tax Services
Address
1855 E Southern Ave Ste 104, Mesa, AZ 85204
Preparer
Michael Eagan
Phone
4805459825
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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 LEAGUE HAS 25 ACTIVE MEMBERS WHICH INCLUDES 7 DIRECTORS. ALL MEMBERS ARE ACTIVE IN AT LEAST ONE FESTIVAL COMMITTEE TO ENSURE EVENT SUCCESS AND MAXIMIZE PROCEEDS FOR CHARITABLE CONTRIBUTION, IN ADDITION TO COMMITTEE INVOLVEMENT, MEMBERS ATTEND MONTHLY MEETINGS FOR OVERALL FESTIVAL PLANNING AND PROGRESS UPDATES AS WELL AS MONTHLY SOCIAL EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY VACANCY ON THE BOARD OF DIRECTORS RESULTING FROM DEATH, RESIGNATION, INCAPACITY, EXPULSION, INCREASE IN THE NUMBER OF DIRECTORS OR FROM NON-ELECTION OF THE MAXIMUM AUTHORIZED NUMBER OF DIRECTORS AT THE ANNUAL MEETING OF THE MEMBERS OF THE LEAGUE, MAY BE FILLED BY THE BOARD AT ANY MEETING OF THE BOARD, PROVIDED THE PROPOSAL TO TAKE ACTION SHALL BE STATED IN THE NOTICE OF THE MEETING. ALL VACANCY APPOINTMENTS SHALL SERVE UNTIL THE NEXT ENSUING ANNUAL MEETING OF THE LEAGUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS PROVIDED, PRESENTED, AND REVIEWED AT A BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT ADDRESSES THE CONSIDERATION OF POTENTIAL CONFLICTS OF INTEREST BY THE MEMBERS, BOARD OF DIRECTORS, COMMITTEE MEMBERS, VOLUNTEERS, KEY EMPLOYEES, AND THEIR RELATIVES. AS PER THE POLICY, BOARD AND COMMITTEE MEMBERS MUST MAKE DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST AND MUST ABSTAIN FROM VOTING ON ANY ACTION IN WHICH THEY MAY HAVE AN INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS THE GENERAL MANAGERS SALARY ANNUALLY THROUGH A COMPENSATION COMMITTEE. THERE WAS NO GENERAL MANAGER IN THE CURRENT FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST, WHISTLEBLOWER, AND DONOR PRIVACY POLICIES AVAILABLE THROUGH THE BOARD OF DIRECTORS. FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCOTTSDALE LEAGUE FOR THE ARTS
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01855 E Southern Ave Ste 104
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ReturnHeader/PreparerPersonGrp/PreparationDt02022-06-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael Eagan
ReturnHeader/ReturnTs02022-06-09T15:29:43-04:00
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