{"success":true,"data":{"_id":814396515,"filings":[{"Organization":{"value":null,"Person":["Nadia Javan","Brett Osborn","Massoud Besharat","David Besharat","Luis Perez"],"Title":["Vice-President and Secretary","Vice-President","President and CEO","Vice-President and CFO","Employee"],"Hours":[5.0,2.0,10.0,2.0,10.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.","year":2021,"name":"Besharat Arts Foundation Inc","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Massoud Besharat","year_formation":2013,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"161 Mangum St SW STE 101, Atlanta, GA, 30313, USA","city":"Atlanta","state":"GA","country":"USA","zip_code":30313},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":4,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"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":191741,"Contributions":{"value":116999,"Other contributions":116999,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"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":74742,"Other total":0,"Royalties revenue":0,"Net rental income":10000,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":64742,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":165228,"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":28846,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":23195,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5651},"Other expenses":{"value":136382,"Management services":0,"Legal":4449,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":89259,"Advertising":53,"Office expenses":6146,"Information technology":0,"Royalties":0,"Occupancy":18117,"Travel":11970,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4692,"Framing Reimbursement":734,"Sale Commission":1870,"Meals & Entertainment":2058,"Taxes & Licenses":30},"All other expenses":1696},"Functional Expenses":{"value":null,"Program Service Expenses":79433,"Management And General Expenses":85795,"Fundraising Expenses":0}},"Assets":{"value":647286,"Non-interest bearing cash":32106,"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":20180,"Inventories for sale or use":45000,"Prepaid expenses deferred charges":0,"Land, building, equipment":550000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"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":0},"Fund balance":{"value":647286,"Net assets without donor restriction":647286,"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":0.48074781514029097,"percentile":0.4728579426905013},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13827506897325037,"percentile":0.6827377539879825},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.917532137410124,"percentile":0.7649803698634207},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.23273911227933566,"percentile":0.8285442771685714},"Revenue Growth":{"score":-0.490964591594938,"percentile":0.022535094549016744},"Asset Growth":{"score":-0.0653674092188968,"percentile":0.14084282753270624},"Independent Voting Board Pct":{"score":0.8,"percentile":0.1938826265975589},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5459235547716978,"percentile":0.44541648109754794}},"source_xml":"202212779349301116_public.xml"},{"Organization":{"value":null,"Person":["Luis Perez","Geraldine Besharat","Sami Tannous","Massoud Besharat","David Besharat"],"Title":["Employee","Treasurer","Secretary","President and CEO","Vice-President and CFO"],"Hours":[0.0,5.0,5.0,10.0,5.0],"Total Compensation":[38000,0,0,0,0],"Direct compensation":[38000,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.","year":2022,"name":"Besharat Arts Foundation Inc","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Massoud Besharat","year_formation":2013,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"161 Mangum St SW STE 101, Atlanta, GA, 30313, USA","city":"Atlanta","state":"GA","country":"USA","zip_code":30313},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":306980,"Contributions":{"value":297480,"Other contributions":297480,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"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":9500,"Other total":0,"Royalties revenue":0,"Net rental income":40240,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-30740,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":258234,"Grant expense":{"value":2000,"Grants to domestic orgs":2000,"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":40907,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":38000,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2907},"Other expenses":{"value":215327,"Management services":0,"Legal":7228,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":153792,"Advertising":0,"Office expenses":22103,"Information technology":0,"Royalties":0,"Occupancy":21254,"Travel":284,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":352,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9314,"Sale Commission":6880,"Meals & Entertainment":1680,"Taxes & Licenses":754},"All other expenses":1000},"Functional Expenses":{"value":null,"Program Service Expenses":184798,"Management And General Expenses":73436,"Fundraising Expenses":0}},"Assets":{"value":696032,"Non-interest bearing cash":80852,"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":20180,"Inventories for sale or use":45000,"Prepaid expenses deferred charges":0,"Land, building, equipment":550000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"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":0},"Fund balance":{"value":696032,"Net assets without donor restriction":696032,"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":0.7156222650774104,"percentile":0.5469570944068056},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.15879210372011207,"percentile":0.7098940036631701},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.6953538263745287,"percentile":0.6887945841153423},"Officer Compensation Ratio":{"score":0.14715335703276872,"percentile":0.4187591298270565},"Program Expense Growth":{"score":0.1954051111140501,"percentile":0.8011951146571425},"Revenue Growth":{"score":-0.26944989509297307,"percentile":0.05369568887391999},"Asset Growth":{"score":-0.027212626982869415,"percentile":0.221811150358568},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6261446940872202,"percentile":0.6796347399789177}},"source_xml":"202342869349302254_public.xml"},{"Organization":{"value":null,"Person":["Sami Tannous","Geraldine Besharat","Massoud Besharat","David Besharat","Luis Perez"],"Title":["Secretary","Treasurer","President and CEO","Vice-President and CFO","Employee"],"Hours":[5.0,5.0,10.0,5.0,20.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.","year":2023,"name":"Besharat Arts Foundation Inc","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Massoud Besharat","year_formation":2013,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"161 Mangum St SW STE 101, Atlanta, GA, 30313, USA","city":"Atlanta","state":"GA","country":"USA","zip_code":30313},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"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":265003,"Contributions":{"value":266650,"Other contributions":266650,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"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":-1647,"Other total":0,"Royalties revenue":0,"Net rental income":8500,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-10147,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":232764,"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":40907,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":38000,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2907},"Other expenses":{"value":191857,"Management services":0,"Legal":2687,"Accounting":702,"Lobbying services":0,"Investment management fees":0,"Other services":65994,"Advertising":0,"Office expenses":72245,"Information technology":0,"Royalties":0,"Occupancy":34391,"Travel":7944,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":7894,"Charitable donations":5050,"Meals":2844},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":144016,"Management And General Expenses":88748,"Fundraising Expenses":0}},"Assets":{"value":728271,"Non-interest bearing cash":113091,"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":20180,"Inventories for sale or use":45000,"Prepaid expenses deferred charges":0,"Land, building, equipment":550000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"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":0},"Fund balance":{"value":728271,"Net assets without donor restriction":728271,"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":0.6187211080751319,"percentile":0.5013388865168811},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12165522654460516,"percentile":0.6583440653036402},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.128795690055163,"percentile":0.7212061858524382},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.1188140611542707,"percentile":0.7105460920770419},"Revenue Growth":{"score":-0.18941310652101231,"percentile":0.08045268405652979},"Asset Growth":{"score":-0.0057004966968215946,"percentile":0.29627004617829794},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6139698914060878,"percentile":0.6458253297797388}},"source_xml":"202400679349301015_public.xml"},{"Organization":{"value":null,"Person":["Massoud Besharat","Bijan Amini","David Besharat","Nadia Javan","Brett Osborn"],"Title":["President and CEO","Vice-President and CFO","Vice-President and Secretary","Vice-President","Vice-President"],"Hours":[2.5,0.5,0.2,2.5,0.2],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.","year":2018,"name":"Besharat Arts Foundation Inc","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Massoud Besharat","year_formation":2013,"state_legal_domicile":"GA","total_volunteers":2,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"161 Mangum St SW, Atlanta, GA, 30313, USA","city":"Atlanta","state":"GA","country":"USA","zip_code":30313},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":788000,"Contributions":{"value":788000,"Other contributions":788000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"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":7655,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":7655,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":105,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":7550},"Functional Expenses":{"value":null,"Program Service Expenses":7550,"Management And General Expenses":105,"Fundraising Expenses":0}},"Assets":{"value":780345,"Non-interest bearing cash":165165,"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":20180,"Inventories for sale or use":45000,"Prepaid expenses deferred charges":0,"Land, building, equipment":550000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"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":0},"Fund balance":{"value":780345,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":780345,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9862834748530372,"percentile":0.8997263016280924},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.9902855329949238,"percentile":0.9936290921007875},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":101.93925538863488,"percentile":0.9895510724074872},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8562941226112823,"percentile":0.9832584824002482}},"source_xml":"201903229349300045_public.xml"},{"Organization":{"value":null,"Person":["Nadia Javan","Brett Osborn","Massoud Besharat","David Besharat"],"Title":["Vice-President and Secretary","Vice-President","President and CEO","Vice-President and CFO"],"Hours":[5.0,2.0,10.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.","year":2020,"name":"Besharat Arts Foundation Inc","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Massoud Besharat","year_formation":2013,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"161 Mangum St SW STE 101, Atlanta, GA, 30313, USA","city":"Atlanta","state":"GA","country":"USA","zip_code":30313},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":4,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":250342,"Contributions":{"value":195899,"Other contributions":195899,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"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":54443,"Other total":0,"Royalties revenue":0,"Net rental income":11705,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":42738,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":275403,"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":49105,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":38033,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":11072},"Other expenses":{"value":226298,"Management services":0,"Legal":4140,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":156390,"Advertising":24000,"Office expenses":36957,"Information technology":0,"Royalties":0,"Occupancy":5700,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":-889,"Income Expense Reimbursement":-3800,"Sale Commission":625,"Meals & Entertainment":420,"Taxes & Licenses":1866},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":240760,"Management And General Expenses":34643,"Fundraising Expenses":0}},"Assets":{"value":620139,"Non-interest bearing cash":2424,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":2535,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":20180,"Inventories for sale or use":45000,"Prepaid expenses deferred charges":0,"Land, building, equipment":550000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"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":0},"Fund balance":{"value":620139,"Net assets without donor restriction":620139,"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":0.8742097943740628,"percentile":0.7303130513239832},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10010705355074258,"percentile":0.2230374149195413},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.2517510702497794,"percentile":0.6461399858010666},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.8403237197503638,"percentile":0.9754220433401514},"Revenue Growth":{"score":-0.6927511209606761,"percentile":0.012040535845420204},"Asset Growth":{"score":-0.11639370306041492,"percentile":0.09219931328320662},"Independent Voting Board Pct":{"score":0.8,"percentile":0.1938826265975589},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5469620763050882,"percentile":0.4484584480828768}},"source_xml":"202131369349301358_public.xml"},{"Organization":{"value":null,"Person":["Massoud Besharat","David Besharat","Sami Tannous"],"Title":["President and Treasurer","Vice-President and CFO","Secretary"],"Hours":[20.0,5.0,5.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.","year":2024,"name":"Besharat Arts Foundation Inc","phone":4045244781,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Massoud Besharat","year_formation":2013,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"161 Mangum St SW STE 101, Atlanta, GA, 30313, USA","city":"Atlanta","state":"GA","country":"USA","zip_code":30313},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"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":218806,"Contributions":{"value":221570,"Other contributions":221570,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"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":-2764,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-2764,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":222133,"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":56985,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":56785,"Pension plan contributions":0,"Other employee benefits":200,"Payroll taxes":0},"Other expenses":{"value":165148,"Management services":0,"Legal":2509,"Accounting":792,"Lobbying services":0,"Investment management fees":0,"Other services":128,"Advertising":0,"Office expenses":51109,"Information technology":0,"Royalties":0,"Occupancy":32444,"Travel":6028,"Conferences and meetings":0,"Interest":113,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":72025,"Meals":1395,"Framing maintenance":70590,"Taxes and Licenses":40},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":125928,"Management And General Expenses":96205,"Fundraising Expenses":0}},"Assets":{"value":726968,"Non-interest bearing cash":111788,"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":20180,"Inventories for sale or use":45000,"Prepaid expenses deferred charges":0,"Land, building, equipment":550000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1000,"Sum of Total Liabilities":0,"Accounts payable, accrued":1000,"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":0},"Fund balance":{"value":725968,"Net assets without donor restriction":725968,"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":0.5669036118001377,"percentile":0.4875085593677749},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.015205250313062713,"percentile":0.34861685469948206},"Liabilities to Assets Ratio":{"score":0.0013755763664975624,"percentile":0.5639561036522115},"Operating Reserve Ratio":{"score":3.272669976995764,"percentile":0.7304326632862185},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.06608687784138434,"percentile":0.587205580800702},"Revenue Growth":{"score":-0.15985088810319042,"percentile":0.09551658229864572},"Asset Growth":{"score":0.0022633343333650683,"percentile":0.32953827028897115},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5191313547483959,"percentile":0.37117376808936436}},"source_xml":"202503159349302855_public.xml"},{"Organization":{"value":null,"Person":["Massoud Besharat","David Besharat","Nadia Javan","Brett Osborn"],"Title":["President and CEO","Vice-President and CFO","Vice-President and Secretary","Vice-President"],"Hours":[10.0,2.0,5.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.","year":2019,"name":"Besharat Arts Foundation Inc","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Massoud Besharat","year_formation":2013,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"161 Mangum St SW, Atlanta, GA, 30313, USA","city":"Atlanta","state":"GA","country":"USA","zip_code":30313},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":4,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"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":125838,"Contributions":{"value":167334,"Other contributions":167334,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"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":-41496,"Other total":0,"Royalties revenue":0,"Net rental income":16238,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-57734,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":242045,"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":48647,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":37738,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10909},"Other expenses":{"value":193398,"Management services":0,"Legal":11809,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":104082,"Advertising":1500,"Office expenses":23393,"Information technology":0,"Royalties":0,"Occupancy":32839,"Travel":3125,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14650,"Income Expense Reimbursement":7000,"Sale Commission":5672,"Meals & Entertainment":190,"Taxes & Licenses":1788},"All other expenses":2000},"Functional Expenses":{"value":null,"Program Service Expenses":167976,"Management And General Expenses":74069,"Fundraising Expenses":0}},"Assets":{"value":664138,"Non-interest bearing cash":50072,"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":20180,"Inventories for sale or use":43886,"Prepaid expenses deferred charges":0,"Land, building, equipment":550000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"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":0},"Fund balance":{"value":664138,"Net assets without donor restriction":664138,"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":0.6939866553740007,"percentile":0.5333714644776167},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.923465090036396,"percentile":0.044437795910431475},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.743861678613481,"percentile":0.6927802283591057},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8,"percentile":0.1938826265975589},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46469197509429,"percentile":0.2411701263683202}},"source_xml":"202002889349301455_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Massoud Besharat","David Besharat","Sami Tannous"],"Title":["President and Treasurer","Vice-President and CFO","Secretary"],"Hours":[20.0,5.0,5.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.","year":2024,"name":"Besharat Arts Foundation Inc","phone":4045244781,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Massoud Besharat","year_formation":2013,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"161 Mangum St SW STE 101, Atlanta, GA, 30313, USA","city":"Atlanta","state":"GA","country":"USA","zip_code":30313},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"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":218806,"Contributions":{"value":221570,"Other contributions":221570,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"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":-2764,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-2764,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":222133,"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":56985,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":56785,"Pension plan contributions":0,"Other employee benefits":200,"Payroll taxes":0},"Other expenses":{"value":165148,"Management services":0,"Legal":2509,"Accounting":792,"Lobbying services":0,"Investment management fees":0,"Other services":128,"Advertising":0,"Office expenses":51109,"Information technology":0,"Royalties":0,"Occupancy":32444,"Travel":6028,"Conferences and meetings":0,"Interest":113,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":72025,"Meals":1395,"Framing maintenance":70590,"Taxes and Licenses":40},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":125928,"Management And General Expenses":96205,"Fundraising Expenses":0}},"Assets":{"value":726968,"Non-interest bearing cash":111788,"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":20180,"Inventories for sale or use":45000,"Prepaid expenses deferred charges":0,"Land, building, equipment":550000,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1000,"Sum of Total Liabilities":0,"Accounts payable, accrued":1000,"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":0},"Fund balance":{"value":725968,"Net assets without donor restriction":725968,"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":0.5669036118001377,"percentile":0.4875085593677749},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.015205250313062713,"percentile":0.34861685469948206},"Liabilities to Assets Ratio":{"score":0.0013755763664975624,"percentile":0.5639561036522115},"Operating Reserve Ratio":{"score":3.272669976995764,"percentile":0.7304326632862185},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.06608687784138434,"percentile":0.587205580800702},"Revenue Growth":{"score":-0.15985088810319042,"percentile":0.09551658229864572},"Asset Growth":{"score":0.0022633343333650683,"percentile":0.32953827028897115},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5191313547483959,"percentile":0.37117376808936436}},"source_xml":"202503159349302855_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}