Codeart INC

Tax-deductible

Miami, FL501(c)(3)Youth DevelopmentEIN 81-0848567Revenue $746K in FY2024

On file with the IRScode-art.com550 Nw 42nd Ave, 33126-5649 · Miami, FLTax-exempt since Feb 2017Publicly supported charity — 170(b)(1)(A)(vi)

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Provide computer science educational services.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 30 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · 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
4 of 5
filings with a surplus
Average surplus $45K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 11% of spending
Top officer’s pay higher than 72% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
10
named funders · $213K
Looks good: 10 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$58K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$746K
+10% vs prior year
Spent
$703K
To programs
74%
Net assets
$406K
By yearFY2020–FY2024
Revenue
$746K
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$329K
FY2021$455K
FY2022$444K
FY2023$679K
FY2024$746K
Expenses
$703K
FY2024▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2020$328K
FY2021$369K
FY2022$450K
FY2023$577K
FY2024$703K
Net assets
$406K
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$179K
FY2021$264K
FY2022$261K
FY2023$363K
FY2024$406K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2017.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $520K Management & general 11% · $76K Fundraising 15% · $107K

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

15 people listed on the 990; $80K paid to officers and key staff.

Part VII, Section A · reportable compensation
$80,000Pt VII · Sec A
Chair & Trea
$0Pt VII · Sec A
Imdt Past Ch
$0Pt VII · Sec A
Treasurer &
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Amy a Renshaw’s $80K as CEO is at the 72nd percentile of top reported officer pay among 1992 $100K–1M youth development 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

NameFY2024FY2023FY2022
Amy a Renshaw$80,000$80,000$80,000

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 15aYes

Programs and updates

Teaches computer science skills to students.

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Provided by the organization

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3 programs · $406K · in their own filed words · FY2024
01

Weekly after school stem clubs, summer camps and stand-alone workshops for girls in grades 3-12. Served 705 girls.

$176Kprogram expense
02

CODE/ART provided professional development training to k-12 teachers on leading CODE/ART'S creative coding curriculum and making k-12 computer science classes more welcoming to girls; post training, additional, in classroom support from our teaching interns was provided.

$148Kprogram expense
03

In-person coding conference that included workshops, talks, stem expo, digital art exhibit, and an awards ceremony. The closing keynote and awards ceremony were also livestreamed. The event targeted girls, k-12 teachers and tech and arts enthusiasts. Total number of attendees: 445 in person and 315 virtually.

$82Kprogram 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 · FY2024
See all 10 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$746K
Ln 12
Gifts and grantsLn 1h$630K
Fees for servicesLn 2g$113K
Other incomeLn 4–11$2K
Money outPt IX
$703K
Ln 25
Programscol B$520K
Managementcol C$76K
Fundraisingcol D$107K
Owns and owesPt X
$406K
net assets · Ln 32
Cash and savingsLn 1–2$337K
Total assetsLn 16$464K
LiabilitiesLn 26$58K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$630K
Government grantsLn 1e$50K
Fundraising eventsLn 1c$6K
Fees for servicesLn 2g$113K
Investment incomeLn 3$47
Other incomeLn 4–11$2K
Total revenueLn 12$746K
Assets in detailPt X, end of year
CashLn 1$244K
SavingsLn 2$93K
Cash and savings togetherLn 1–2$337K
Land, buildings, equipmentLn 10c$38K
Other assetsLn 15$18K
Total assetsLn 16$464K
LiabilitiesLn 26$58K
Net assetsLn 32$406K
OperationsPt I, VI
EmployeesI 54
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$317K$337K
Land, buildings, equipmentLn 10c$47K$38K
Total assetsLn 16$422K$464K
LiabilitiesLn 26$58K$58K
Net assetsLn 32$363K$406K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$80K$64K$8K$8K
Other salaries and wagesLn 7$308K$235K$7K$66K
Pension plan contributionsLn 8$7K$5K$266$1K
Other employee benefitsLn 9$25K$19K$950$5K
Payroll taxesLn 10$31K$24K$1K$6K
Accounting feesLn 11c$35K$35K
Other fees for servicesLn 11g$64K$55K$1K$8K
Advertising and promotionLn 12$5K$88$5K$34
Office expensesLn 13$6K$3K$3K$167
Information technologyLn 14$21K$17K$1K$3K
OccupancyLn 16$11K$9K$555$2K
TravelLn 17$13K$12K$68$1K
Conferences, conventions and meetingsLn 19$4K$1K$2K
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$7K$5K$261$1K
Other expenses (24a–d)Ln 24$77K$70K$2K$5K
Total functional expensesLn 25$703K$520K$76K$107K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $746K$703K$42K$406K 990 PDF
FY2023 $679K$577K$102K$363K 990 PDF
FY2022 $444K$450K−$6K$261K 990 PDF
FY2021 $455K$369K$85K$264K 990 PDF
FY2020 $329K$328K$1K$179K 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 FY2024 990 (6 parts)
Part I · Summary $745,681 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $606,764$630,336
I-9 Program service revenuePrior year $66,178$113,026
I-10 Investment incomePrior year $5,255$47
I-11 Other revenuePrior year $967$2,272
I-12 Total revenuePrior year $679,164$745,681
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $287,774$451,453
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $289,571$251,770
I-18 Total expensesPrior year $577,345$703,223
I-19 Revenue less expensesPrior year $101,819$42,458
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $745,681 across 8 lines filed
VIII-1c Fundraising events$5,533
VIII-1e Government grants$50,000
VIII-1f All other contributions, gifts and grants$574,803
VIII-1h Total contributions, gifts and grants$630,336
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $113,026$113,026
VIII-3 Investment incomeExcluded from tax $47$47
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,272$2,272
VIII-12 Total revenueRelated to mission $115,298 · Excluded from tax $47$745,681
Part IX · Statement of functional expenses $703,223 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $64,000 · Management $8,000 · Fundraising $8,000$80,000
IX-7 Other salaries and wagesPrograms $235,292 · Management $6,687 · Fundraising $66,405$308,384
IX-8 Pension plan contributionsPrograms $5,411 · Management $266 · Fundraising $1,345$7,022
IX-9 Other employee benefitsPrograms $19,360 · Management $950 · Fundraising $4,813$25,123
IX-10 Payroll taxesPrograms $23,831 · Management $1,169 · Fundraising $5,924$30,924
IX-11c Accounting feesManagement $34,758$34,758
IX-11g Other fees for servicesPrograms $54,632 · Management $1,142 · Fundraising $8,050$63,824
IX-12 Advertising and promotionPrograms $88 · Management $4,709 · Fundraising $34$4,831
IX-13 Office expensesPrograms $3,278 · Management $2,686 · Fundraising $167$6,131
IX-14 Information technologyPrograms $16,901 · Management $1,067 · Fundraising $3,372$21,340
IX-16 OccupancyPrograms $8,879 · Management $555 · Fundraising $1,665$11,099
IX-17 TravelPrograms $12,029 · Management $68 · Fundraising $1,080$13,177
IX-19 Conferences, conventions and meetingsPrograms $1,180 · Management $2,345$3,525
IX-22 Depreciation, depletion and amortizationManagement $9,284$9,284
IX-23 InsurancePrograms $5,312 · Management $261 · Fundraising $1,321$6,894
IX-24 Other expenses (24a–d)Programs $69,903 · Management $2,140 · Fundraising $4,864$76,907
IX-25 Total functional expensesPrograms $520,096 · Management $76,087 · Fundraising $107,040$703,223
Part X · Balance sheet $463,865 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $146,350$244,025
X-2 Savings and temporary cash investmentsStart of year $170,287$93,331
X-4 Accounts receivableStart of year $22,433$61,000
X-9 Prepaid expenses and deferred chargesStart of year $6,230$9,100
X-10c Land, buildings and equipment, netStart of year $47,473$38,189
X-15 Other assetsStart of year $28,755$18,220
X-16 Total assetsStart of year $421,528$463,865
X-17 Accounts payable and accrued expensesStart of year $29,308$39,195
X-25 Other liabilitiesStart of year $28,965$18,957
X-26 Total liabilitiesStart of year $58,273$58,152
X-27 Net assets without donor restrictionsStart of year $316,770$315,304
X-28 Net assets with donor restrictionsStart of year $46,485$90,409
X-32 Total net assets or fund balancesStart of year $363,255$405,713
X-33 Total liabilities and net assetsStart of year $421,528$463,865
Part XI · Reconciliation of net assets $405,713 net assets at year end
XI-1 Total revenue$745,681
XI-2 Total expenses$703,223
XI-3 Revenue less expenses$42,458
XI-4 Net assets at start of year$363,255
XI-10 Net assets at end of year$405,713

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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