Ess Community Projects INC FY2020 filing

Tax-deductible

Brooklyn, NY501(c)(3)Arts & CultureEIN 82-1733625

Provide access to art education for child and adults

501(c)(3) charity; gifts are tax-deductible.
46¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

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
2 of 5
filings with a surplus
Average surplus $836 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
46%
of spending
Concern: 46% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$230K
293% of total assets
Concern: liabilities are 293% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$164K
Spent
$301K
To programs
46%
Net assets
−$152K
By yearFY2020–FY2024
Revenue
$164K
FY2020
Revenue by fiscal year
FY2020$164K
FY2021$364K
FY2022$238K
FY2023$220K
FY2024$57K
Expenses
$301K
FY2020
Expenses by fiscal year
FY2020$301K
FY2021$246K
FY2022$245K
FY2023$182K
FY2024$64K
Net assets
−$152K
FY2020
Net assets by fiscal year
FY2020−$152K
FY2021−$34K
FY2022−$41K
FY2023−$3K
FY2024−$10K

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 Apr 2018.

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

Where the money goes

46 cents of each dollar spent went to programs.

Program services 46% · $138K Management & general 54% · $163K Fundraising 0% · $182

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kristin Melkin’s $14K as President is at the 59th 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.

See Ess Community Projects INC executive salaries →

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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

Offers art education to children and adults.

Provided by the organization

This section is blank until Ess Community Projects INC claims this page.

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1 program service account for $138K of program spending, described in the organization's own filed words · FY2020.
01

Provide access to art education for child and adults

$138Kprogram expense

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By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$164K
Ln 12
Fees for servicesLn 2g$139K
Gifts and grantsLn 1h$18K
Other incomeLn 4–11$6K
Money outPt IX
$301K
Ln 25
Programscol B$138K
Managementcol C$163K
Fundraisingcol D$182
Owns and owesPt X
−$152K
net assets · Ln 32
Cash and savingsLn 1–2$72K
Total assetsLn 16$79K
LiabilitiesLn 26$230K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Fees for servicesLn 2g$139K
Other incomeLn 4–11$6K
Total revenueLn 12$164K
Assets in detailPt X, end of year
CashLn 1$72K
Cash and savings togetherLn 1–2$72K
Other assetsLn 15$7K
Total assetsLn 16$79K
LiabilitiesLn 26$230K
Net assetsLn 32−$152K
OperationsPt I, VI
EmployeesI 512
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 FY20End FY20
Cash and savingsLn 1–2$7K$72K
Total assetsLn 16$8K$79K
LiabilitiesLn 26$22K$230K
Net assetsLn 32−$14K−$152K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$194K$89K$105K
Payroll taxesLn 10$16K$8K$8K
Other fees for servicesLn 11g$9K$9K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$569$569
OccupancyLn 16$26K$19K$6K
TravelLn 17$289$289
Conferences, conventions and meetingsLn 19$2K$1K$182
Depreciation, depletion and amortizationLn 22$767$767
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$16K$11K$5K
All other expensesLn 24e$15K$8K$8K
Total functional expensesLn 25$301K$138K$163K$182

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $57K$64K−$7K−$10K 990 PDF
FY2023 $220K$182K$38K−$3K 990 PDF
FY2022 $238K$245K−$7K−$41K 990 PDF
FY2021 $364K$246K$118K−$34K 990 PDF
FY2020 Viewing $164K$301K−$137K−$152K 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 (4 parts)
Part VIII · Statement of revenue $163,600 across 5 lines filed
VIII-1f All other contributions, gifts and grants$17,707
VIII-1h Total contributions, gifts and grants$17,707
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $139,468$139,468
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,425$6,425
VIII-12 Total revenueRelated to mission $145,893 · Unrelated business $0 · Excluded from tax $0$163,600
Part IX · Statement of functional expenses $301,035 across 12 lines filed
IX-7 Other salaries and wagesPrograms $89,107 · Management $105,338$194,445
IX-10 Payroll taxesPrograms $7,910 · Management $7,910$15,820
IX-11g Other fees for servicesManagement $9,070$9,070
IX-12 Advertising and promotionPrograms $1,997$1,997
IX-13 Office expensesManagement $569$569
IX-16 OccupancyPrograms $19,140 · Management $6,380$25,520
IX-17 TravelManagement $289$289
IX-19 Conferences, conventions and meetingsPrograms $1,440 · Fundraising $182$1,622
IX-22 Depreciation, depletion and amortizationManagement $767$767
IX-23 InsuranceManagement $20,096$20,096
IX-24 Other expenses (24a–d)Programs $10,695 · Management $4,987$15,682
IX-24e All other expensesPrograms $7,595 · Management $7,563$15,158
IX-25 Total functional expensesPrograms $137,884 · Management $162,969 · Fundraising $182$301,035
Part X · Balance sheet $78,649 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $7,042$71,649
X-15 Other assets$7,000
X-16 Total assetsStart of year $7,875$78,649
X-25 Other liabilitiesStart of year $22,079$230,288
X-26 Total liabilitiesStart of year $22,079$230,288
X-27 Net assets without donor restrictionsStart of year −$14,204−$151,639
X-32 Total net assets or fund balancesStart of year −$14,204−$151,639
X-33 Total liabilities and net assetsStart of year $7,875$78,649
Part XI · Reconciliation of net assets −$151,639 net assets at year end
XI-1 Total revenue$163,600
XI-2 Total expenses$301,035
XI-3 Revenue less expenses−$137,435
XI-4 Net assets at start of year−$14,204
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$151,639

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

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