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← FRIENDSHIP ACADEMY OF THE ARTS

Form 990 for tax year 2022

Filed by FRIENDSHIP ACADEMY OF THE ARTS.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 14 January 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$5,746,172 changed to $5,889,896
Total expenses
$6,218,100 changed to $6,278,087
Contributions and grants received
$5,722,560 changed to $5,855,428
Program service revenue
$9,093 changed to $19,949
Total assets, end of year
$3,311,933 changed to $3,255,451
Total liabilities, end of year
$4,567,508 changed to $4,432,231
Net assets or fund balances, end of year
-$1,255,575 changed to -$1,176,780
Program services expenses
$4,955,477 changed to $4,975,419
Management and general expenses
$1,262,623 changed to $1,302,668
Program service expenses (Part III)
$4,955,477 changed to $4,975,419

Listed only on the later return

  • Carr S Kpanyor
  • Elaina Cates

Totals

Total revenue
$5,746,172
Total expenses
$6,218,100
Contributions and grants received
$5,722,560
Grants paid
$0
Program service revenue
$9,093
Investment income
$139
Other revenue
$14,380
Total assets, end of year
$3,311,933
Total liabilities, end of year
$4,567,508
Net assets or fund balances, end of year
-$1,255,575
Program services expenses (Part IX)
$4,955,477
Management and general expenses
$1,262,623
Fundraising expenses
$0
Program service expenses (Part III)
$4,955,477

Program services were 79.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $5,570,642

  • 1f · All other contributions, gifts and grants

    $151,918

  • 1g · Noncash contributions included above

    $10,856

  • 2a · Program service revenue: FEES FROM PATRONS

    total $8,730 · related or exempt $8,730

  • 2b · Program service revenue: COMMUNITY DISTRIBUTION

    total $363 · related or exempt $363

  • 3 · Investment income

    total $139 · excluded $139

  • 6a · Gross rents

    real property $1,000

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $1,000

  • 6d · Net rental income or loss

    total $1,000 · excluded $1,000

  • 10a · Gross sales of inventory

    $2,722

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $2,722 · unrelated business $2,722

  • 11d · All other revenue

    total $10,658 · excluded $10,658

  • 11e · Other revenue, total

    $10,658

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $2,764,906 · program services $2,103,515 · management and general $661,391

  • 8 · Pension plan contributions

    total $225,091 · program services $167,247 · management and general $57,844

  • 9 · Other employee benefits

    total $104,699 · program services $79,314 · management and general $25,385

  • 10 · Payroll taxes

    total $208,052 · program services $156,142 · management and general $51,910

  • 11g · Fees: other

    total $835,990 · program services $491,548 · management and general $344,442

  • 13 · Office expenses

    total $593,108 · program services $561,535 · management and general $31,573

  • 16 · Occupancy

    total $656,639 · program services $656,639

  • 17 · Travel

    total $486,726 · program services $486,726

  • 19 · Conferences, conventions and meetings

    total $27,761 · program services $21,411 · management and general $6,350

  • 22 · Depreciation, depletion and amortization

    total $189,506 · program services $189,506

  • 23 · Insurance

    total $21,493 · program services $21,493

  • 24a · Other expenses: DUES, MEMBERSHIPS, LICE

    total $28,531 · management and general $28,531

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $15,203 · program services $15,203

  • 24c · Other expenses: CAPITAL OUTLAY

    total $5,198 · program services $5,198

  • 24e · All other expenses

    total $55,197 · management and general $55,197

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $69,688 · end of year $239,456

  • 2 · Savings and temporary cash investments

    beginning of year -$5 · end of year $0

  • 4 · Accounts receivable

    beginning of year $1,005,513 · end of year $763,357

  • 9 · Prepaid expenses and deferred charges

    beginning of year $5,404 · end of year $5,549

  • 10a · Land, buildings and equipment: cost or other basis

    $572,046

  • 10b · Land, buildings and equipment: accumulated depreciation

    $528,975

  • 10c · Land, buildings and equipment, net

    beginning of year $43,071 · end of year $43,071

  • 15 · Other assets

    beginning of year $2,305,664 · end of year $2,260,500

  • 17 · Accounts payable and accrued expenses

    beginning of year $447,309 · end of year $846,999

  • 23 · Secured mortgages and notes payable

    beginning of year $150,000 · end of year $150,000

  • 25 · Other liabilities

    beginning of year $3,839,045 · end of year $3,570,509

  • 29 · Capital stock, trust principal or current funds

    beginning of year -$1,105,831 · end of year -$1,354,387

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $26,754 · end of year $26,754

  • 31 · Retained earnings, endowment or other funds

    beginning of year $72,058 · end of year $72,058

Mission and programs · 2022

Mission

TO EDUCATE CHILDREN TO BE CONFIDENT, CREATIVE, AND COMPETENT CITIZENS. LEARNERS ARE EMPOWERED TO FIND MEANING AND UNDERSTANDING THROUGH ARTS, WHICH INCLUDE; DANCE, MUSIC, THEATER, LITERATURE, MEDIA, AND VISUAL.

Activities or mission (Part I)

TO EDUCATE CHILDREN TO BE CONFIDENT, CREATIVE, AND COMPETENT CITIZENS.

  • FRIENDSHIP ACADEMY OF THE ARTS EDUCATES CHILDREN TO BE CONFIDENT, CREATIVE, AND COMPETENT CITIZENS. BY DOING SO-OUR VISION IS TO EMPOWER SCHOLARS TO BE LIFELONG LEARNERS BY DEVELOPING THE WHOLE CHILD SOCIALLY, EMOTIONALLY, ACADEMICALLY, AND ARTISTICALLY. THE ACADEMY SERVES STUDENTS IN GRADES K-8 AT TWO DIFFERENT LOCATIONS. THE PRIMARY LOCATION SERVIED OUR STUDENTS SINCE IT WAS FOUNDED IN 2001, AND NOW SERVES GRADES K-8 AND IN 2019-2021, AND THE ACADEMY LOCATED TO ITS 2ND LOCATION TO SERVE GRADES 2-8TH.

    Expenses $4,955,477 · Revenue $9,093

As filed on the 2022 return.

Listed in Part VII

  • Ananysia Joseph

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Wendy Hines

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Brenda Hill

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tiffani Forslund

    DIRECTOR/TEACHER

    Total calculated
    $17,330
    From this org
    $6,231
    From related orgs
    $0
    Other
    $11,099
    Hours/week
    40

  • Portia Jackson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lorna Pettis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Janice Phillips

    SECRETARY

    Total calculated
    $85,013
    From this org
    $50,424
    From related orgs
    $0
    Other
    $34,589
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • FFA BUILDING COMPANY

    501(C)(3) · SCHOOL BUILDING LEASE · MN · controlled entity

    Directly controlled by FRIENDSHIP ACADEMY OF THE ARTS

Provenance

Return type
form_990
Tax year
2022
Filed
11 May 2024
IRS schema version
2022v5.0
Source object
202401369349309905

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