Civic Intelligence

Nurturing Independence Through Artistic Development

990 • Fiscal year 2015 • EIN 94-2837552

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 02, 2016

551 23rd StreetRichmond, CA 94804

(510) 620-0290

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.05x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

49th percentile

2.7%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

63rd percentile

6.2%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

37th percentile

-2.2%

Faster revenue growth than 37% of similar nonprofits.

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

Assets

Up

$561,742

Up $32,724 (+6.2%) from 2014

Net Assets

Up

$533,416

Up $25,657 (+5.1%) from 2014

Liabilities

Up

$28,326

Up $7,067 (+33%) from 2014

Revenue

Down

$688,771

Down $15,827 (-2.2%) from 2014

Expenses

Up

$670,060

Up $10,628 (+1.6%) from 2014

Net Income

Down

$18,711

Down $26,455 (-59%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $450,240Liabilities 2011: $16,015Net Assets 2011: $434,2252011Assets 2012: $508,129Liabilities 2012: $49,861Net Assets 2012: $458,2682012Assets 2013: $479,041Liabilities 2013: $39,672Net Assets 2013: $439,3692013Assets 2014: $529,018Liabilities 2014: $21,259Net Assets 2014: $507,7592014Assets 2015: $561,742Liabilities 2015: $28,326Net Assets 2015: $533,4162015Assets 2016: $628,659Liabilities 2016: $15,866Net Assets 2016: $612,7932016Assets 2017: $629,870Liabilities 2017: $17,956Net Assets 2017: $611,9142017Assets 2018: $623,609Liabilities 2018: $18,559Net Assets 2018: $605,0502018Assets 2019: $685,202Liabilities 2019: $17,267Net Assets 2019: $667,9352019Assets 2020: $999,292Liabilities 2020: $234,353Net Assets 2020: $764,9392020Assets 2021: $1,024,908Liabilities 2021: $251,173Net Assets 2021: $773,7352021Assets 2022: $732,271Liabilities 2022: $93,169Net Assets 2022: $639,1022022Assets 2023: $1,137,397Liabilities 2023: $96,775Net Assets 2023: $1,040,6222023Assets 2024: $867,681Liabilities 2024: $98,693Net Assets 2024: $768,9882024

Highlighted filing

2015

Assets$561,742
Liabilities$28,326
Net Assets$533,416

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $636,4222011Expenses 2012: $605,9832012Expenses 2013: $628,3512013Revenue 2014: $704,598Expenses 2014: $659,432Net Income 2014: $45,1662014Revenue 2015: $688,771Expenses 2015: $670,060Net Income 2015: $18,7112015Revenue 2016: $833,640Expenses 2016: $758,108Net Income 2016: $75,5322016Revenue 2017: $795,824Expenses 2017: $810,630Net Income 2017: -$14,8062017Revenue 2018: $797,280Expenses 2018: $809,917Net Income 2018: -$12,6372018Revenue 2019: $966,318Expenses 2019: $903,433Net Income 2019: $62,8852019Revenue 2020: $1,342,803Expenses 2020: $1,245,799Net Income 2020: $97,0042020Revenue 2021: $1,314,075Expenses 2021: $1,305,279Net Income 2021: $8,7962021Revenue 2022: $1,609,763Expenses 2022: $1,744,396Net Income 2022: -$134,6332022Revenue 2023: $2,380,093Expenses 2023: $2,097,229Net Income 2023: $282,8642023Revenue 2024: $2,038,411Expenses 2024: $2,332,357Net Income 2024: -$293,9462024

Highlighted filing

2015

Revenue$688,771
Expenses$670,060
Net Income$18,711
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 2, 2016
Return Version
2014v6.0
Gross Receipts
$691,813
Mission and Program Overview

Mission

NIAD provides an art program that promotes creative expression, independence, dignity and community integration for people with disabilities.

Day program for developmentally disabled adults, providing opportunities to create art and learn independent living skills through program activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$213,965$211,265▼ $2,700
Cash and Non-Interest-Bearing Accounts$161,092$180,012▲ $18,920
Savings and Temporary Cash Investments$153,396$160,341▲ $6,945
Prepaid Expenses and Deferred Charges-$7,162-
Accounts Receivable$565$2,961▲ $2,396
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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$529,018$561,742▲ $32,724
Other Assets Total-$1-
Liabilities
Other Liabilities$13,816$17,543▲ $3,727
Accounts Payable and Accrued Expenses$7,443$10,783▲ $3,340
Total Liabilities$21,259$28,326▲ $7,067
Net Assets / Fund Balance
Unrestricted Net Assets$507,759$533,416▲ $25,657
Total Net Assets Fund Balance$507,759$533,416▲ $25,657
Total Liabilities and Net Assets / Fund Balance$529,018$561,742▲ $32,724

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$64,453$214,591$279,044
Buildings$23,505$243,118$266,623
Land$108,486-$108,486
Other Land Buildings$14,772$11,138$25,910
Equipment$49$5,786$5,835

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$153,396-▲ $6,945-$160,341
2013$130,172-▲ $23,224-$153,396
2012$115,292-▲ $14,880-$130,172
2011$119,561-▼ $4,269-$115,292
2010$108,728-▲ $10,833-$119,561
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$179,020
Program Service Revenue
$509,514
Investment Income
$41
Other Revenue
$196
All Other Contributions
$110,968
Change in Net Assets
$18,711
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$524,587
Other Expenses$145,473
Total Fundraising Expense$13,435
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$317,094$111,319$13,379$441,792
Payroll Taxes$34,953$11,551-$46,504
Other Employee Benefits$26,855$9,436-$36,291
Occupancy$22,850$8,029-$30,879
Depreciation Depletion$14,909$5,238-$20,147
Insurance$5,847$4,237-$10,084
All Other Expenses$7,720$1,097$56$8,873
Office Expenses-$7,997-$7,997
Other Expenses$625$3,616-$4,241
Fees for Services Legal-$4,119-$4,119
Fees for Services Accounting-$2,875-$2,875
Advertising$496$1,477-$1,973
Fees for Services Other$36$13-$49
Total Functional Expenses$485,621$171,004$13,435$670,060
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,042
Professional Fundraising Fees$0
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation Pay$16,412
403b Payable$1,131
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
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, Part VI, Line 11B: Form 990 Review Process

Copy of the form 990 was reviewed and discussed by the full board, facilitated by the executive director.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board members formed a committee of active community members and two representative board members who interviewed, deliberated and discussed with each other until all agreed upon approval of new executive director.

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

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Nurturing Independence Through Artistic
EIN
94-2837552
Phone
5106200290
Address
551 23RD STREET, RICHMOND, CA 94804

Signing Officer

Name
Billy Phelps
Title
President
Signed
2016-02-02
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
22
Volunteers
1

Preparer

Firm
Kendall Financial Services
Address
1508 SAN PABLO AVE, PINOLE, CA 94564-2452
Preparer
Monica L Shaw
Phone
5107886681
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt036291
IRS990/OtherExpensesGrp/Desc0EXHIBITION PROGRAM
IRS990/OtherExpensesGrp/Desc1ART SUPPLIES
IRS990/OtherExpensesGrp/Desc2STUDIO PROGRAM
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVEL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03616
IRS990/OtherExpensesGrp/ProgramServicesAmt029752
IRS990/OtherExpensesGrp/ProgramServicesAmt119133
IRS990/OtherExpensesGrp/ProgramServicesAmt25351
IRS990/OtherExpensesGrp/ProgramServicesAmt3625
IRS990/OtherExpensesGrp/TotalAmt029752
IRS990/OtherExpensesGrp/TotalAmt119133
IRS990/OtherExpensesGrp/TotalAmt25351
IRS990/OtherExpensesGrp/TotalAmt34241
IRS990/OtherLiabilitiesGrp/BOYAmt013816
IRS990/OtherLiabilitiesGrp/EOYAmt017543
IRS990/OtherRevenueMiscGrp/Desc0SNACKBAR
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03238
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03238
IRS990/OtherRevenueTotalAmt03238
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013379
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0111319
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0317094
IRS990/OtherSalariesAndWagesGrp/TotalAmt0441792
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011551
IRS990/PayrollTaxesGrp/ProgramServicesAmt034953
IRS990/PayrollTaxesGrp/TotalAmt046504
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07162
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0NIAD ART SALES
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt052747
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1456767
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt052747
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1456767
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0212852
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0628
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0136738
IRS990/PYOtherRevenueAmt040647
IRS990/PYProgramServiceRevenueAmt0450471
IRS990/PYRevenuesLessExpensesAmt045166
IRS990/PYSalariesCompEmpBnftPaidAmt0522694
IRS990/PYTotalExpensesAmt0659432
IRS990/PYTotalRevenueAmt0704598
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt018711
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0512793
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0153396
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0160341
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt023505
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0243118
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0266623
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0153396
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0160341
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06945
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0130172
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0153396
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt023224
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0115292
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0130172
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014880
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0119561
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0115292
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-4269
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0108728
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0119561
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt010833
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt049
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05786
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05835
IRS990ScheduleD/LandGrp/BookValueAmt0108486
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0108486
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt064453
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0214591
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0279044
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014772
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011138
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025910
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01131
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116412
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0403B PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION PAY
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0211265
IRS990ScheduleD/TotalLiabilityAmt017543
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BROCHURES AVAILABLE TO THE GENERAL PUBLIC. MOST PARTICIPANTS ARE REFERRED BY SOCIAL SERVICE AGENCIES WHICH ARE THEMSELVES GOVERNED BY STRICT RULES BARRING DISCRIMINATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.10$0.77$2.04$2.33$0.29
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.10$1.04$2.38$2.10$0.28
2022Detailed filing. Detailed filing data is available for this year.$0.73$0.09$0.64$1.61$1.74$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.25$0.77$1.31$1.31$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.23$0.76$1.34$1.25$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.02$0.67$0.97$0.90$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.61$0.80$0.81$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.61$0.80$0.81$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.61$0.83$0.76$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$0.69$0.67$0.02
2014Summary only. Only limited summary data is available for this year.$0.53$0.02$0.51$0.70$0.66$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.04$0.44$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.05$0.46$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.02$0.43$0.64