Arts Roc INC FY2020 filing

Tax-deductible

Pittsford, NY501(c)(3)Arts & CultureEIN 27-3516640Revenue $203K in FY2020

On file with the IRSnea.gg3462 Monroe Ave, 14534-1204 · Pittsford, NYTax-exempt since Jan 2011Publicly supported charity — 170(b)(1)(A)(vi)

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Artsroc is dedicated to improving the mental and physical health of children in the greater rochester area through after-school and summer enrichment programs. Artsroc fosters the children's innate quest for knowledge and supports their happiness and health by creating a nurturing environment that allows them to explore their passions without judgement or limitation.artsroc facilitates programs as vast as the interests of the children IT serves.artsroc focuses on more contemporary educational arena, such as minecraft and lego education,and sports with a particular focus on basketball.artsroc is committed to delivering these programs to children regardless of their skills or ability to pay and strives for a society in which all children are able to master the art of being a kid.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $42K a year · 20% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $38K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$148K
149% of total assets
Concern: liabilities are 149% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$203K
Spent
$315K
To programs
87%
Net assets
−$48K
By yearFY2020–FY2024
Revenue
$203K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$203K
FY2021$213K
FY2022$47K
FY2023$135K
FY2024$61K
Expenses
$315K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$315K
FY2021$184K
FY2022Not on file
FY2023Not on file
FY2024Not on file
Net assets
−$48K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$48K
FY2021−$20K
FY2022−$379K
FY2023−$398K
FY2024−$415K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $275K Management & general 13% · $40K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
President & CEO
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Lori Bajorek’s $1K as President & CEO is at the 5th percentile of top reported officer pay among 250 <$100K arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2022FY2021
Lori Bajorek$1,000$19,000$3,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves children's health and happiness through creative after-school and summer programs.

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Provided by the organization

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1 program · $275K · in their own filed words · FY2020
01

The organization conducted various programs as well as an after school program bringing opportunities in creative expression to over 400 young people, consisting of lego building events and kidzroc concerts.

$275Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$38K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$203K
Ln 12
Fees for servicesLn 2g$148K
Gifts and grantsLn 1h$55K
Money outPt IX
$315K
Ln 25
Programscol B$275K
Managementcol C$40K
Owns and owesPt X
−$48K
net assets · Ln 32
Cash and savingsLn 1–2$4K
Total assetsLn 16$99K
LiabilitiesLn 26$148K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$55K
Government grantsLn 1e$7K
Fees for servicesLn 2g$148K
Gains on assetsLn 7$0
Total revenueLn 12$203K
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$0
Cash and savings togetherLn 1–2$4K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$80K
Other assetsLn 15$0
Total assetsLn 16$99K
LiabilitiesLn 26$148K
Net assetsLn 32−$48K
OperationsPt I, VI
EmployeesI 59
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1K$4K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$62K$80K
Total assetsLn 16$63K$99K
LiabilitiesLn 26$0$148K
Net assetsLn 32$63K−$48K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$86K$77K$9K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$13K$13K
Payroll taxesLn 10$7K$6K$838
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$0
Office expensesLn 13$9K$9K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$52K$52K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$11K$11K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$109K$98K$10K
All other expensesLn 24e$13K$8K$5K
Total functional expensesLn 25$315K$275K$40K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $61K−$415K 990 PDF
FY2023 $135K−$398K 990 PDF
FY2022 $47K−$379K 990 PDF
FY2021 $213K$184K$28K−$20K 990 PDF
FY2020 Viewing $203K$315K−$112K−$48K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $202,949 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $150,075$54,648
I-9 Program service revenuePrior year $131,361$148,301
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $281,436$202,949
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $102,920$106,916
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $188,950$207,827
I-18 Total expensesPrior year $291,870$314,743
I-19 Revenue less expensesPrior year −$10,434−$111,794
Part VI · Governance 0 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $202,949 across 10 lines filed
VIII-1e Government grants$7,000
VIII-1f All other contributions, gifts and grants$47,648
VIII-1h Total contributions, gifts and grants$54,648
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $148,301$148,301
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $148,301$202,949
Part IX · Statement of functional expenses $314,743 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $76,945 · Management $9,315$86,260
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $13,478$13,478
IX-10 Payroll taxesPrograms $6,340 · Management $838$7,178
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $5,605$5,605
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $4,195$4,195
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $9,083$9,083
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $51,614$51,614
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $10,847$10,847
IX-23 InsuranceManagement $5,151$5,151
IX-24 Other expenses (24a–d)Programs $98,426 · Management $10,183$108,609
IX-24e All other expensesPrograms $8,048 · Management $4,675$12,723
IX-25 Total functional expensesPrograms $274,781 · Management $39,962 · Fundraising $0$314,743
Part X · Balance sheet $99,457 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $1,289$3,640
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $62,122$80,234
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$15,583
X-15 Other assets$0
X-16 Total assetsStart of year $63,411$99,457
X-24 Unsecured notes and loans payable$147,840
X-26 Total liabilitiesStart of year $0$147,840
X-32 Total net assets or fund balancesStart of year $63,411−$48,383
X-33 Total liabilities and net assetsStart of year $63,411$99,457
Part XI · Reconciliation of net assets −$48,383 net assets at year end
XI-1 Total revenue$202,949
XI-2 Total expenses$314,743
XI-3 Revenue less expenses−$111,794
XI-4 Net assets at start of year$63,411
XI-10 Net assets at end of year−$48,383

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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