Civic Intelligence

Discovery Arts

990 • Fiscal year 2019 • EIN 95-4700750

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 07, 2020

23382 Madero Rd No CMission Viejo, CA 92691

(949) 454-8997

Siviq Scores

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

Liabilities / Assets

90th percentile

0.50x

Higher debt load relative to assets than 90% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.10x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

16th percentile

-21%

Higher net margin than 16% of similar nonprofits.

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

Top Officer Pay

95th percentile

$61,116

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 39.1% of source-year revenue.

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

Asset Growth

8th percentile

-53%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

32nd percentile

-12%

Faster revenue growth than 32% of similar nonprofits.

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

Assets

Down

$31,888

Down $36,097 (-53%) from 2018

Net Assets

Down

$15,884

Down $32,192 (-67%) from 2018

Liabilities

Down

$16,004

Down $3,905 (-20%) from 2018

Revenue

Down

$156,326

Down $21,208 (-12%) from 2018

Expenses

Up

$188,518

Up $15,544 (+9.0%) from 2018

Net Income

Down

-$32,192

Down $36,752 (-806%) from 2018

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

2019

Assets$31,888
Liabilities$16,004
Net Assets$15,884

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

2019

Revenue$156,326
Expenses$188,518
Net Income-$32,192
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 7, 2020
Return Version
2018v3.2
Gross Receipts
$156,326
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$30,764$11,805▼ $18,959
Accounts Receivable$23,310$5,486▼ $17,824
Inventories for Sale or Use$3,516$3,516→ $0
Land, Buildings, and Equipment, Net$1,837$2,635▲ $798
Prepaid Expenses and Deferred Charges$2,663$2,551▼ $112
Total Assets$67,985$31,888▼ $36,097
Other Assets Total$5,895$5,895→ $0
Liabilities
Accounts Payable and Accrued Expenses$19,909$16,004▼ $3,905
Total Liabilities$19,909$16,004▼ $3,905
Net Assets / Fund Balance
Unrestricted Net Assets$48,076$15,884▼ $32,192
Total Net Assets Fund Balance$48,076$15,884▼ $32,192
Total Liabilities and Net Assets / Fund Balance$67,985$31,888▼ $36,097

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,635$7,378$10,013
Other Land Buildings$0$10,000$10,000
Other Assets Org$5,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marilyn ClementsExec. Director/secretaryFT$48,750$12,366$61,116

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$156,316
Program Service Revenue
$0
Investment Income
$10
Other Revenue
$0
All Other Contributions
$156,316
Change in Net Assets
$-32,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$140,354
Other Expenses$48,164
Total Fundraising Expense$13,308
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$54,139$4,293$2,684$61,116
Other Salaries and Wages$43,948$13,000-$56,948
Other Employee Benefits$11,441$1,960$355$13,756
Occupancy$6,447$2,149$2,149$10,745
Fees for Services Other$3,350-$5,500$8,850
Payroll Taxes$7,091$1,246$197$8,534
Fees for Services Accounting$3,448$606$96$4,150
Insurance$3,231$568$90$3,889
Other Expenses$2,072$72$651$723
Depreciation Depletion$356$119$119$594
Conferences and Meetings-$360-$360
Total Functional Expenses$148,780$26,430$13,308$188,518
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 11B

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

Filer Name
Discovery Arts
EIN
95-4700750
Phone
9494548997
Address
23382 MADERO RD NO C, MISSION VIEJO, CA 92691

Signing Officer

Name
Marilyn Clements
Title
Executive Director
Phone
9494548997
Signed
2020-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marilyn Clements
Formed
1998
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
0

Preparer

Firm
Lawrence R Mitchell & Company Cpas
Address
880 APOLLO STREET SUITE 140, EL SEGUNDO, CA 90245
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.

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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0156316
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0177530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0173191
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0201526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0171315
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0879878
IRS990ScheduleA/TotalSupportAmt0879903
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/BookValueAmt02635
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07378
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010013
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0395
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TIME SHARE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02635
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05895
IRS990/ScheduleJRequiredInd00
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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt067985
IRS990/TotalAssetsEOYAmt031888
IRS990/TotalAssetsGrp/BOYAmt067985
IRS990/TotalAssetsGrp/EOYAmt031888
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0156316
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013308
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026430
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148780
IRS990/TotalFunctionalExpensesGrp/TotalAmt0188518
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019909
IRS990/TotalLiabilitiesEOYAmt016004
IRS990/TotalLiabilitiesGrp/BOYAmt019909
IRS990/TotalLiabilitiesGrp/EOYAmt016004
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt048076
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015884
IRS990/TotalOtherCompensationAmt012366
IRS990/TotalProgramServiceExpensesAmt0148780
IRS990/TotalReportableCompFromOrgAmt048750
IRS990/TotalRevenueGrp/ExclusionAmt010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0156326
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt067985
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt031888
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt048076
IRS990/UnrestrictedNetAssetsGrp/EOYAmt015884
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt023382 MADERO ROAD SUITE C
IRS990/USAddress/CityNm0MISSION VIEJO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092691
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.DISCOVERYARTS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARILYN CLEMENTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09494548997
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DISCOVERY ARTS
ReturnHeader/Filer/BusinessNameControlTxt0DISC
ReturnHeader/Filer/EIN0954700750
ReturnHeader/Filer/PhoneNum09494548997
ReturnHeader/Filer/USAddress/AddressLine1Txt023382 MADERO RD NO C
ReturnHeader/Filer/USAddress/CityNm0MISSION VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D0B486B53E43FD93A36EF5993056CEDF25E437B4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D0B486B53E43FD93A36EF5993056CEDF25E437B4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.32.189.244
ReturnHeader/FilingSecurityInformation/IPDt02020-07-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm009:51:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200545687
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAWRENCE R MITCHELL & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0880 APOLLO STREET SUITE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EL SEGUNDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090245
ReturnHeader/PreparerPersonGrp/PhoneNum03105631010
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE MITCHELL CPA
ReturnHeader/ReturnTs02020-07-09T12:20:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01

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