Childrens Arts Guild EIN 27-4597575

Childrens Arts Guild

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Supports children exploring and developing their authentic selves through the arts. For fiscal year 2024 it reported $123K in revenue, $269K in expenses, and $391K in net assets.Pt I

Type
Public charity (501(c)(3)) · Arts & Culture
Location
New York, NY
Website
www.childrensartsguild.org
Filings
5 on file (2020–2024)
Revenue
$123KFY2024
Expenses
$269K
Net assets
$391K
People
10
Filings
5
Updates
0
More identity details & actions ⌄
EIN  27-4597575 Public charity (501(c)(3)) New York, NY
Form 990 (PDF)
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Size
$100K–1M
What they do
Supports children exploring and developing their authentic selves through the arts.
Leadership
Alexander Kopelman · Founding President and CEO · $100K
Money in and out
$123K revenue, $269K expenses
Bottom line
48% program efficiency
Where the money goes · FY2024
Total revenue
$123K
Pt VIII · Ln 12
Total expenses
$269K
Pt IX · Ln 25
Net assets
$391K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$146K
Where spending went · Part IX cols B–D
Program services $0.48 Management & general $0.23 Fundraising $0.29
Program efficiency
48%
of spending reaches programs▼ -21% vs prior filing year
Operating runway
15.0mo
months of highly liquid reserves at operating expense rate▼ -25% vs prior filing year
Surplus margin
-119%
revenue over expenses, this year▼ -526% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$123K
FY2024▼ -60%
Expenses
$269K
FY2024▲ +20%
Total assets
$403K
FY2024▼ -27%
Total liabilities
$12K
FY2024▼ -24%
Total revenue
$123K
Pt VIII · Ln 12
Total expenses
$269K
Pt IX · Ln 25
Net assets
$391K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$146K
Total assetsPt X · Ln 16$403K
Program-expense ratioPt IX · col B48%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

3 program services account for $128K of program spending, described in the organization's own filed words · FY2024.
01

In 2024, the Guild focused on expanding access to our authenticity-focused programming by creating a book based on our "Authenticity in the Classroom" Professional Development Program. "For Real: Helping Children Remain Their Authentic Selves in a Limiting World," synthesizes the interactive approach of the program and its tools for an…

$55Kprogram expense
02

"Authenticity in the Classroom" Professional Development Program: In 2024, the Guild continued to focus on professional-development programs for educators in New York City and the tri-state area.

$50Kprogram expense
03

General Program

In 2024, we continued to offer a small number of philanthropically-funded programs to NYC DOE schools.

$23Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CChildrens Arts Guild
EINHdr · item D27-4597575
Principal addressHdr · item CNew York, NY
WebsiteHdr · item Jwww.childrensartsguild.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A25)
Ruling yearIRS BMFOct 2011

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Founding President and CEO
$100,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chair, Governance Committee
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chair, Program Strategy Committee
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Alexander Kopelman’s $100K as Founding President and CEO is at the 88th percentile of top reported officer pay among 2212 $100K–1M 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

NameFY2024FY2023FY2022FY2021FY2020
Alexander Kopelman$100,000$100,000$80,000$80,000$71,500

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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Statement of Revenue

Part VIII
Contributions & grants$106K · 87%
Investment income$14K · 12%
Program service revenue$2K · 1%
Contributions & grants87%$106K
Investment income12%$14K
Program service revenue1%$2K
Other revenue$495
Total revenueLn 12$123K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.48 Management & general $0.23 Fundraising $0.29
Program services48%$128K
Management & general23%$61K
Fundraising29%$79K
Total functional expensesLn 25$269K

Balance Sheet

Part X · end of year
CashLn 1$261K
Total assetsLn 16$403K
Total liabilitiesLn 26$12K
Total net assetsLn 32$391K
Months of cash on handcomputed11.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $337K · Operating expenses/yr $269K
15.0 months
Where the money goes
Program services
Program services $128K · Total expenses $269K
48%
Management & General
Management & general $61K · Total expenses $269K
23%
Fundraising
Fundraising $79K · Total expenses $269K
29%
Cost to raise $1
Fundraising expense (3-yr avg) $36K · Solicited contributions (3-yr avg) $197K
$0.18 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $106K · Total revenue $123K
87%
Government reliance
Government grants $0 · Total revenue $123K
0%
Earned-income share
Program service revenue $2K · Total revenue $123K
1%
Investment reliance
Investment income $14K · Total revenue $123K
+12%
Program self-sufficiency
Program service revenue $2K · Total expenses $269K
0.7%
Growth & trend
Revenue growth (YoY)
This year $123K · Prior year $311K
-60%
Revenue CAGR
FY2020 $414K · FY2024 $123K
-26%
Net-asset trend (YoY)
End of year $391K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $123K · Expenses $269K
-119%
Liabilities-to-Assets
Total liabilities — · Total assets $403K
Net-asset ratio
Net assets $391K · Total assets $403K
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $75K · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $403K
19%
People & payroll
Highest Reported Total Compensation
Individual Alexander Kopelman · Reported title Founding President and CEO · Highest reported compensation $100K · Total expenses $269K
37%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $120K · Total expenses $269K
45%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 48%
Overhead ratio 23%
Fundraising cost ratio 75%
Revenue growth -60%
Investment management fee ratio 0.08%
Legal fee ratio 0%
Accounting fee ratio 8%
Fundraising fee ratio 25%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$28K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$123K revenue · viewing · ⤓ 990 PDF
FY2023$311K revenue · ⤓ 990 PDF
FY2022$245K revenue · ⤓ 990 PDF
FY2021$391K revenue · ⤓ 990 PDF
FY2020$414K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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