Civic Intelligence

Discovery Arts

990 • Fiscal year 2014 • EIN 95-4700750

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

1938 North Batavia No B92865

(714) 637-1774

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.86x

Higher debt load relative to assets than 93% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

86th percentile

0.20x

Higher debt load relative to revenue than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

94th percentile

$56,212

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 33.6% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

35th percentile

-5.0%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

31st percentile

-11%

Faster revenue growth than 31% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Assets

Down

$38,530

Down $2,037 (-5.0%) from 2013

Net Assets

Down

$5,390

Down $20,875 (-79%) from 2013

Liabilities

Up

$33,140

Up $18,838 (+132%) from 2013

Revenue

$167,216

No earlier filing loaded for comparison.

Expenses

Down

$188,091

Down $270 (-0.1%) from 2013

Net Income

-$20,875

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50K-$100KAssets 2010: $23,074Liabilities 2010: $12,539Net Assets 2010: $10,5352010Assets 2011: $19,700Liabilities 2011: $15,193Net Assets 2011: $4,5072011Assets 2012: $57,948Liabilities 2012: $6,317Net Assets 2012: $51,6312012Assets 2013: $40,567Liabilities 2013: $14,302Net Assets 2013: $26,2652013Assets 2014: $38,530Liabilities 2014: $33,140Net Assets 2014: $5,3902014Assets 2015: $60,259Liabilities 2015: $37,308Net Assets 2015: $22,9512015Assets 2016: $62,068Liabilities 2016: $22,310Net Assets 2016: $39,7582016Assets 2017: $73,110Liabilities 2017: $29,594Net Assets 2017: $43,5162017Assets 2018: $67,985Liabilities 2018: $19,909Net Assets 2018: $48,0762018Assets 2019: $31,888Liabilities 2019: $16,004Net Assets 2019: $15,8842019Assets 2020: $104,514Liabilities 2020: $93,107Net Assets 2020: $11,4072020Assets 2021: $53,406Liabilities 2021: $80,731Net Assets 2021: -$27,3252021Assets 2022: $14,303Liabilities 2022: $77,916Net Assets 2022: -$63,6132022Assets 2024: $5,500Liabilities 2024: $74,652Net Assets 2024: -$69,1522024Assets 2025: $0Net Assets 2025: $02025

Highlighted filing

2014

Assets$38,530
Liabilities$33,140
Net Assets$5,390

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $120,8772010Expenses 2011: $171,6572011Revenue 2012: $211,099Expenses 2012: $163,975Net Income 2012: $47,1242012Expenses 2013: $188,3612013Revenue 2014: $167,216Expenses 2014: $188,091Net Income 2014: -$20,8752014Revenue 2015: $171,316Expenses 2015: $153,755Net Income 2015: $17,5612015Revenue 2016: $207,970Expenses 2016: $191,163Net Income 2016: $16,8072016Revenue 2017: $173,195Expenses 2017: $169,437Net Income 2017: $3,7582017Revenue 2018: $177,534Expenses 2018: $172,974Net Income 2018: $4,5602018Revenue 2019: $156,326Expenses 2019: $188,518Net Income 2019: -$32,1922019Revenue 2020: $101,100Expenses 2020: $105,577Net Income 2020: -$4,4772020Revenue 2021: $53,901Expenses 2021: $92,633Net Income 2021: -$38,7322021Revenue 2022: $11,201Expenses 2022: $47,489Net Income 2022: -$36,2882022Revenue 2024: $25Expenses 2024: $301Net Income 2024: -$2762024Revenue 2025: $69,1522025

Highlighted filing

2014

Revenue$167,216
Expenses$188,091
Net Income-$20,875
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$167,216
Mission and Program Overview

Mission

The organization's primary mission is to bring the healing power of the arts to children hospitalized with cancer and serious blood disorders.

The organization brings the healing power of the arts to children hospitalized with cancer and serious blood disorders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$21,013$21,036▲ $23
Inventories for Sale or Use$4,416$3,516▼ $900
Prepaid Expenses and Deferred Charges$3,020$3,373▲ $353
Land, Buildings, and Equipment, Net$5,779$3,125▼ $2,654
Accounts Receivable$339$1,480▲ $1,141
Total Assets$40,567$38,530▼ $2,037
Other Assets Total$6,000$6,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$14,302$33,140▲ $18,838
Total Liabilities$14,302$33,140▲ $18,838
Net Assets / Fund Balance
Unrestricted Net Assets$26,265$5,390▼ $20,875
Total Net Assets Fund Balance$26,265$5,390▼ $20,875
Total Liabilities and Net Assets / Fund Balance$40,567$38,530▼ $2,037

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,125$6,875$10,000
Equipment$0$6,116$6,116
Other Assets Org$5,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marilyn ClementsExec. Director/secretaryFT$45,000$11,212$56,212

Board Members and Trustees

NameTitle
Don HarperPresident
Cathy Rigby-mccoyBoard Member
Scott AndersonBoard Member
Tom MccoyBoard Member
Mark PoncherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$167,214
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$0
All Other Contributions
$167,214
Change in Net Assets
$-20,875

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table31$37,037Fair Market Value
Other Non Cash Contri Table3$5,928Fair Market Value
Total Noncash Contributions34$42,965-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$137,114
Other Expenses$50,977
Total Fundraising Expense$13,247
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$46,295$11,414-$57,709
Current Officers, Directors, Trustees, and Key Employees$50,591$2,808$2,813$56,212
Other Employee Benefits$11,631$2,861-$14,492
Fees for Services Other$6,416$138$5,523$12,077
Payroll Taxes$7,353$1,158$190$8,701
Occupancy$3,184$1,061$1,061$5,306
Insurance$4,046$637$105$4,788
Fees for Services Accounting$2,535$399$66$3,000
Depreciation Depletion$1,592$531$531$2,654
Conferences and Meetings-$1,456-$1,456
Other Expenses$1,521$130$1,165$1,295
Total Functional Expenses$149,939$24,905$13,247$188,091
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section B, Line 11

The form 990 is reviewed by both the executive director and the board chair prior to filing.

Form 990, Part VI, Section B, Line 12C

The board reviews the standards of conduct contained in the organization's conflict of interest policy, together with the organization's employees, in a meeting on an annual basis. Any conflicts of interest discovered during this (monitoring) process are resolved as soon as administratively possible.

Form 990, Part VI, Section B, Line 15

A special committee reviews comparable salaries for the executive director and all employees at time of hire. Thereafter, the board provides for standard performance review and cost of living expenses (generally) on annual basis.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public, upon request, during regular business hours.

Filing and Contact Details

Filer

EIN
95-4700750
Phone
7146371774

Signing Officer

Name
Marilyn Clements
Title
Executive Director
Phone
7146371774
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marilyn Clements
Formed
1998
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
0

Preparer

Preparer
Lawrence Mitchell CPA
Phone
3105631010
Supplemental Narrative

Additional Explanations

Part XII, Line 2C.

No changes have been made from the prior year regarding the board's selection and oversight of the audit process, review or compilation of its financial statements.

Raw XML Appendix399 raw XML fields

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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IRS990ScheduleA/TotalSupportAmt0828122
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06116
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06116
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TIME SHARE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03125
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06875
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03125
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06000
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt031
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt13
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0MATERIALS AND
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1SERVICES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt037037
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt15928
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY BOTH THE EXECUTIVE DIRECTOR AND THE BOARD CHAIR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE STANDARDS OF CONDUCT CONTAINED IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, TOGETHER WITH THE ORGANIZATION'S EMPLOYEES, IN A MEETING ON AN ANNUAL BASIS. ANY CONFLICTS OF INTEREST DISCOVERED DURING THIS (MONITORING) PROCESS ARE RESOLVED AS SOON AS ADMINISTRATIVELY POSSIBLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A SPECIAL COMMITTEE REVIEWS COMPARABLE SALARIES FOR THE EXECUTIVE DIRECTOR AND ALL EMPLOYEES AT TIME OF HIRE. THEREAFTER, THE BOARD PROVIDES FOR STANDARD PERFORMANCE REVIEW AND COST OF LIVING EXPENSES (GENERALLY) ON ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST, DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGES HAVE BEEN MADE FROM THE PRIOR YEAR REGARDING THE BOARD'S SELECTION AND OVERSIGHT OF THE AUDIT PROCESS, REVIEW OR COMPILATION OF ITS FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2C.
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt040567
IRS990/TotalAssetsEOYAmt038530
IRS990/TotalAssetsGrp/BOYAmt040567
IRS990/TotalAssetsGrp/EOYAmt038530
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0167214
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013247
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024905
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0149939
IRS990/TotalFunctionalExpensesGrp/TotalAmt0188091
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014302
IRS990/TotalLiabilitiesEOYAmt033140
IRS990/TotalLiabilitiesGrp/BOYAmt014302
IRS990/TotalLiabilitiesGrp/EOYAmt033140
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05390
IRS990/TotalOtherCompensationAmt011212
IRS990/TotalProgramServiceExpensesAmt0149939
IRS990/TotalReportableCompFromOrgAmt045000
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0167216
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt040567
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt038530
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt026265
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05390
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101938 N BATAVIA STE B
IRS990/USAddress/City0ORANGE
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode092865
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.DISCOVERYARTS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARILYN CLEMENTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07146371774
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10DISCOVERY ARTS
ReturnHeader/Filer/BusinessNameControlTxt0DISC
ReturnHeader/Filer/EIN0954700750
ReturnHeader/Filer/PhoneNum07146371774
ReturnHeader/Filer/USAddress/AddressLine101938 NORTH BATAVIA NO B
ReturnHeader/Filer/USAddress/City0ORANGE
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092865
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200545687
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LAWRENCE R MITCHELL & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10880 APOLLO STREET SUITE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EL SEGUNDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode090245
ReturnHeader/PreparerPersonGrp/PhoneNum03105631010
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE MITCHELL CPA
ReturnHeader/ReturnTs02015-05-14T17:21:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.69
2024Detailed filing. Detailed filing data is available for this year.$0.06$0.75$0.69$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.14$0.78$0.64$0.11$0.47$0.36
2021Detailed filing. Detailed filing data is available for this year.$0.53$0.81$0.27$0.54$0.93$0.39
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.93$0.11$1.01$1.06$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.32$0.16$0.16$1.56$1.89$0.32
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.20$0.48$1.78$1.73$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.30$0.44$1.73$1.69$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.22$0.40$2.08$1.91$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.37$0.23$1.71$1.54$0.18
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.33$0.05$1.67$1.88$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.14$0.26$1.88
2012Summary only. Only limited summary data is available for this year.$0.58$0.06$0.52$2.11$1.64$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.15$0.05$1.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.13$0.11$1.21