{"success":true,"data":{"_id":262759952,"filings":[{"Organization":{"value":null,"Person":["KIMBERLY PERRAULT","SHARON DEARMON","CHARLES DEARMON","MATTHEW RUBY","LORINDA STEIN"],"Title":["TREASURER","PRESIDENT","SECRETARY","DIRECTOR","DIRECTOR"],"Hours":[20.0,20.0,10.0,5.0,5.0],"Total Compensation":[14559,0,0,0,0],"Direct compensation":[14559,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Serving over 400 children in the creative arts of music, and drama.","year":2019,"name":"DEARMON CREATIVE ARTS SCHOOL INC","phone":8139080400,"website":"WWW.DEARMONCAST.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SHARON DEARMON","year_formation":2008,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2019-06-01T00:00:00","tax_period_end":"2020-05-31T00:00:00","address":"15402 NEBRASKA AVE Room 200, Lutz, FL, 33549, USA","city":"Lutz","state":"FL","country":"USA","zip_code":33549},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":481961,"Contributions":{"value":55457,"Other contributions":55457,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":426504,"Total revenue":426504,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":516493,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":102353,"Current officers":14559,"Disqualified persons":0,"Other salaries and wages":70245,"Pension plan contributions":0,"Other employee benefits":13375,"Payroll taxes":4174},"Other expenses":{"value":414140,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":123233,"Advertising":375,"Office expenses":27007,"Information technology":0,"Royalties":0,"Occupancy":138681,"Travel":424,"Conferences and meetings":243,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9633,"Insurance":3547,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":107363,"BANKING AND MERCHANT FEES":20642,"COSTUMES AND SUPPLIES":46237,"OTHER PRODUCTION EXPENSES":39172,"BUSINESS LICENSES AND FEES":1312},"All other expenses":3634},"Functional Expenses":{"value":null,"Program Service Expenses":471748,"Management And General Expenses":44321,"Fundraising Expenses":0}},"Assets":{"value":169158,"Non-interest bearing cash":167443,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1715},"Liabilities":{"value":1790,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":1790},"Fund balance":{"value":167368,"Net assets without donor restriction":167368,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9133676545471091,"percentile":0.7922133920875191},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07164895084872012,"percentile":0.2551648477514017},"Liabilities to Assets Ratio":{"score":0.01058182291112451,"percentile":0.4953673432934633},"Operating Reserve Ratio":{"score":0.3275126671610264,"percentile":0.17540411688232163},"Officer Compensation Ratio":{"score":0.028188184544611448,"percentile":0.8694354757180177},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5572973839606041,"percentile":0.4788805177523402}},"source_xml":"202022839349301447_public.xml"},{"Organization":{"value":null,"Person":["SHARON DEARMON","KIMBERLY PERRAULT","CHARLES DEARMON","MATTHEW RUBY","LORINDA STEIN"],"Title":["PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,10.0,5.0,5.0],"Total Compensation":[66741,54794,0,0,0],"Direct compensation":[66741,54794,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Serving over 400 children in the creative arts of music, and drama.","year":2023,"name":"DEARMON CREATIVE ARTS SCHOOL INC","phone":8139080400,"website":"WWW.DEARMONCAST.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SHARON Dearmon","year_formation":2008,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2023-06-01T00:00:00","tax_period_end":"2024-05-31T00:00:00","address":"15402 NEBRASKA AVE APT 200, Lutz, FL, 33549, USA","city":"Lutz","state":"FL","country":"USA","zip_code":33549},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1055629,"Contributions":{"value":135778,"Other contributions":135778,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":919634,"Total revenue":{"value":919634,"TUITION AND FEES":720118,"TICKETS AND EVENT INCOME":199516},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":217,"Investment income total":217,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":906790,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":409636,"Current officers":121535,"Disqualified persons":0,"Other salaries and wages":243496,"Pension plan contributions":0,"Other employee benefits":16119,"Payroll taxes":28486},"Other expenses":{"value":497154,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":20209,"Advertising":7290,"Office expenses":39690,"Information technology":0,"Royalties":0,"Occupancy":177168,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1873,"Insurance":6517,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":244407,"BANKING AND MERCHANT FEES":31440,"COSTUMES AND SUPPLIES":73993,"OTHER PRODUCTION EXPENSES":138762,"BUSINESS LICENSES AND FEES":212},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":816068,"Management And General Expenses":90722,"Fundraising Expenses":0}},"Assets":{"value":436340,"Non-interest bearing cash":431352,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3273,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1715},"Liabilities":{"value":7521,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":5375,"Unsecured notes loans payable":0,"Other liabilities":2146},"Fund balance":{"value":428819,"Net assets without donor restriction":428819,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8999525799799292,"percentile":0.7703435025335729},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1409955580985365,"percentile":0.6865333966212177},"Liabilities to Assets Ratio":{"score":0.01723655864692671,"percentile":0.46724775618493264},"Operating Reserve Ratio":{"score":0.4811918966905237,"percentile":0.24313884944179356},"Officer Compensation Ratio":{"score":0.13402772416987396,"percentile":0.4512458077885392},"Program Expense Growth":{"score":0.13459444035574486,"percentile":0.7348614097160157},"Revenue Growth":{"score":0.18983116912735817,"percentile":0.8885530219485639},"Asset Growth":{"score":0.261662763534229,"percentile":0.8979431859184648},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6701843034389707,"percentile":0.7894655269406363}},"source_xml":"202520159349302202_public.xml"},{"Organization":{"value":null,"Person":["SHARON DEARMON","KIMBERLY PERRAULT","CHARLES DEARMON","MATTHEW RUBY","LORINDA STEIN"],"Title":["PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR"],"Hours":[20.0,20.0,10.0,5.0,5.0],"Total Compensation":[61021,50160,0,0,0],"Direct compensation":[61021,50160,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Serving over 400 children in the creative arts of music, and drama.","year":2022,"name":"DEARMON CREATIVE ARTS SCHOOL INC","phone":8139080400,"website":"WWW.DEARMONCAST.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SHARON Dearmon","year_formation":2008,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2022-06-01T00:00:00","tax_period_end":"2023-05-31T00:00:00","address":"15402 NEBRASKA AVE APT 200, Lutz, FL, 33549, USA","city":"Lutz","state":"FL","country":"USA","zip_code":33549},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":791179,"Contributions":{"value":110906,"Other contributions":110906,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":680095,"Total revenue":{"value":680095,"TUITION AND FEES":521675,"TICKETS AND EVENT INCOME":158420},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":178,"Investment income total":178,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":760367,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":315973,"Current officers":111181,"Disqualified persons":0,"Other salaries and wages":165758,"Pension plan contributions":0,"Other employee benefits":17282,"Payroll taxes":21752},"Other expenses":{"value":444394,"Management services":0,"Legal":0,"Accounting":2779,"Lobbying services":0,"Investment management fees":0,"Other services":50665,"Advertising":0,"Office expenses":32422,"Information technology":0,"Royalties":0,"Occupancy":166744,"Travel":352,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1152,"Insurance":5118,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":175292,"BANKING AND MERCHANT FEES":21752,"COSTUMES AND SUPPLIES":43885,"OTHER PRODUCTION EXPENSES":109468,"BUSINESS LICENSES AND FEES":187},"All other expenses":9870},"Functional Expenses":{"value":null,"Program Service Expenses":681549,"Management And General Expenses":78818,"Fundraising Expenses":0}},"Assets":{"value":282265,"Non-interest bearing cash":275404,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":5146,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1715},"Liabilities":{"value":2285,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":2198,"Unsecured notes loans payable":0,"Other liabilities":87},"Fund balance":{"value":279980,"Net assets without donor restriction":279980,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8963421610880009,"percentile":0.7647138553003633},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03894441080969035,"percentile":0.49959595889602726},"Liabilities to Assets Ratio":{"score":0.00809522966007121,"percentile":0.5087652994839676},"Operating Reserve Ratio":{"score":0.3712220546131013,"percentile":0.19521896489250057},"Officer Compensation Ratio":{"score":0.1462201805180919,"percentile":0.42100034822155485},"Program Expense Growth":{"score":0.1262470367370322,"percentile":0.7225199464267811},"Revenue Growth":{"score":0.17053094321214998,"percentile":0.8711217237225181},"Asset Growth":{"score":0.2135851712867313,"percentile":0.8602676832938632},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6304144780765483,"percentile":0.6912166528043951}},"source_xml":"202430199349300628_public.xml"},{"Organization":{"value":null,"Person":["SHARON DEARMON","KIMBERLY PERRAULT","CHARLES DEARMON","MATTHEW RUBY","LORINDA STEIN"],"Title":["PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR"],"Hours":[20.0,20.0,10.0,5.0,5.0],"Total Compensation":[45252,40737,0,0,0],"Direct compensation":[45252,40737,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Serving over 400 children in the creative arts of music, and drama.","year":2020,"name":"DEARMON CREATIVE ARTS SCHOOL INC","phone":8139080400,"website":"WWW.DEARMONCAST.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SHARON DEARMON","year_formation":2008,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2020-06-01T00:00:00","tax_period_end":"2021-05-31T00:00:00","address":"15402 NEBRASKA AVE Room 200, Lutz, FL, 33549, USA","city":"Lutz","state":"FL","country":"USA","zip_code":33549},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":565133,"Contributions":{"value":110848,"Other contributions":110848,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":454285,"Total revenue":{"value":454285,"TUITION AND FEES":334174,"TICKETS AND EVENT INCOME":120111},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":591820,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":131172,"Current officers":85989,"Disqualified persons":0,"Other salaries and wages":22563,"Pension plan contributions":0,"Other employee benefits":14021,"Payroll taxes":8599},"Other expenses":{"value":460648,"Management services":0,"Legal":0,"Accounting":1002,"Lobbying services":0,"Investment management fees":0,"Other services":142534,"Advertising":353,"Office expenses":26636,"Information technology":0,"Royalties":0,"Occupancy":138768,"Travel":0,"Conferences and meetings":2243,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5881,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":139231,"BANKING AND MERCHANT FEES":17231,"COSTUMES AND SUPPLIES":23390,"OTHER PRODUCTION EXPENSES":98289,"BUSINESS LICENSES AND FEES":321},"All other expenses":4000},"Functional Expenses":{"value":null,"Program Service Expenses":529392,"Management And General Expenses":62428,"Fundraising Expenses":0}},"Assets":{"value":142606,"Non-interest bearing cash":140776,"Savings and temp cash investments":115,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1715},"Liabilities":{"value":1925,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":1925},"Fund balance":{"value":140681,"Net assets without donor restriction":140681,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8945152242235815,"percentile":0.761860866973327},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04722251222278649,"percentile":0.2895604134690694},"Liabilities to Assets Ratio":{"score":0.01349873076869136,"percentile":0.4819396853333071},"Operating Reserve Ratio":{"score":0.24096177891926598,"percentile":0.13483085667100286},"Officer Compensation Ratio":{"score":0.14529586698658375,"percentile":0.4232484040659384},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5163448527485511,"percentile":0.36373593782716246}},"source_xml":"202142809349300324_public.xml"},{"Organization":{"value":null,"Person":["SHARON DEARMON","KIMBERLY PERRAULT","CHARLES DEARMON","MATTHEW RUBY","LORINDA STEIN"],"Title":["PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,10.0,5.0,5.0],"Total Compensation":[67480,55405,0,0,0],"Direct compensation":[67480,55405,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Serving over 400 children in the creative arts of music, and drama.","year":2024,"name":"DEARMON CREATIVE ARTS SCHOOL INC","phone":8139080400,"website":"WWW.DEARMONCAST.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SHARON Dearmon","year_formation":2008,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2024-06-01T00:00:00","tax_period_end":"2025-05-31T00:00:00","address":"15402 NEBRASKA AVE APT 200, Lutz, FL, 33549, USA","city":"Lutz","state":"FL","country":"USA","zip_code":33549},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":21,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":21,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1041487,"Contributions":{"value":116024,"Other contributions":116024,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":925133,"Total revenue":{"value":925133,"TUITION AND FEES":727269,"TICKETS AND EVENT INCOME":197864},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":330,"Investment income total":330,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":952027,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":435874,"Current officers":122885,"Disqualified persons":0,"Other salaries and wages":267271,"Pension plan contributions":0,"Other employee benefits":15284,"Payroll taxes":30434},"Other expenses":{"value":516153,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":40304,"Advertising":300,"Office expenses":40559,"Information technology":0,"Royalties":0,"Occupancy":205695,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1177,"Insurance":6131,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":221987,"BANKING AND MERCHANT FEES":33180,"COSTUMES AND SUPPLIES":66403,"OTHER PRODUCTION EXPENSES":122192,"BUSINESS LICENSES AND FEES":212},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":853731,"Management And General Expenses":98296,"Fundraising Expenses":0}},"Assets":{"value":531779,"Non-interest bearing cash":527968,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2096,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1715},"Liabilities":{"value":13500,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":8520,"Unsecured notes loans payable":0,"Other liabilities":4980},"Fund balance":{"value":518279,"Net assets without donor restriction":518279,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.89675082744502,"percentile":0.7653408038152627},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08589641541373055,"percentile":0.5981110645306122},"Liabilities to Assets Ratio":{"score":0.025386485739376696,"percentile":0.44125379158452593},"Operating Reserve Ratio":{"score":0.558575544601151,"percentile":0.27497004501987465},"Officer Compensation Ratio":{"score":0.12907722154938883,"percentile":0.46448848304825235},"Program Expense Growth":{"score":0.12057143898071564,"percentile":0.7134706825444023},"Revenue Growth":{"score":0.15782618741386562,"percentile":0.85758168523827},"Asset Growth":{"score":0.24788304309194778,"percentile":0.8885765976314522},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6494674831615991,"percentile":0.7403336904393123}},"source_xml":"202502679349300040_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["SHARON DEARMON","KIMBERLY PERRAULT","CHARLES DEARMON","MATTHEW RUBY","LORINDA STEIN"],"Title":["PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,10.0,5.0,5.0],"Total Compensation":[67480,55405,0,0,0],"Direct compensation":[67480,55405,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Serving over 400 children in the creative arts of music, and drama.","year":2024,"name":"DEARMON CREATIVE ARTS SCHOOL INC","phone":8139080400,"website":"WWW.DEARMONCAST.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SHARON Dearmon","year_formation":2008,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2024-06-01T00:00:00","tax_period_end":"2025-05-31T00:00:00","address":"15402 NEBRASKA AVE APT 200, Lutz, FL, 33549, USA","city":"Lutz","state":"FL","country":"USA","zip_code":33549},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":21,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":21,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1041487,"Contributions":{"value":116024,"Other contributions":116024,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":925133,"Total revenue":{"value":925133,"TUITION AND FEES":727269,"TICKETS AND EVENT INCOME":197864},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":330,"Investment income total":330,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":952027,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":435874,"Current officers":122885,"Disqualified persons":0,"Other salaries and wages":267271,"Pension plan contributions":0,"Other employee benefits":15284,"Payroll taxes":30434},"Other expenses":{"value":516153,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":40304,"Advertising":300,"Office expenses":40559,"Information technology":0,"Royalties":0,"Occupancy":205695,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1177,"Insurance":6131,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":221987,"BANKING AND MERCHANT FEES":33180,"COSTUMES AND SUPPLIES":66403,"OTHER PRODUCTION EXPENSES":122192,"BUSINESS LICENSES AND FEES":212},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":853731,"Management And General Expenses":98296,"Fundraising Expenses":0}},"Assets":{"value":531779,"Non-interest bearing cash":527968,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2096,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1715},"Liabilities":{"value":13500,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":8520,"Unsecured notes loans payable":0,"Other liabilities":4980},"Fund balance":{"value":518279,"Net assets without donor restriction":518279,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.89675082744502,"percentile":0.7653408038152627},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08589641541373055,"percentile":0.5981110645306122},"Liabilities to Assets Ratio":{"score":0.025386485739376696,"percentile":0.44125379158452593},"Operating Reserve Ratio":{"score":0.558575544601151,"percentile":0.27497004501987465},"Officer Compensation Ratio":{"score":0.12907722154938883,"percentile":0.46448848304825235},"Program Expense Growth":{"score":0.12057143898071564,"percentile":0.7134706825444023},"Revenue Growth":{"score":0.15782618741386562,"percentile":0.85758168523827},"Asset Growth":{"score":0.24788304309194778,"percentile":0.8885765976314522},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6494674831615991,"percentile":0.7403336904393123}},"source_xml":"202502679349300040_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}