{"success":true,"data":{"_id":870340155,"filings":[{"Organization":{"value":null,"Person":["HANA JANATOVA","BRUCE ROBERTSON","JASON WHEELER","KELLY MURDOCK","MICHAEL DOWDLE","MARGARET GRIFFIN","JULIE BERRY","ELISE MURDOCK","LAURIE BRAY","TAMARA COPIER","MICHAEL GREEN","SCOTT JENSEN","JAMES REES"],"Title":["EXECUTIVE DI","ART DIRECTOR","BOARD PRESID","PRESIDENT","VICE PRESIDE","TREASURER","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,0.5,0.5,0.5,6.0,0.5,1.0,0.5,0.5,0.5,0.5,1.0],"Total Compensation":[27750,74410,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[27750,72250,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,2160,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Visual art institute's mission is to foster and nurture creative, artistic development and personal growth through high quality art instruction for all ages, abilities, and backgrounds along the wasatch front.","year":2024,"name":"VISUAL ART INSTITUTE","phone":8014743796,"website":"WWW.VISUALARTINSTITUTE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE ROBERTSON","year_formation":1978,"state_legal_domicile":"UT","total_volunteers":65,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 522285, SALT LAKE CITY, UT, 84152, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84152},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":9,"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":1146221,"Contributions":{"value":793492,"Other contributions":718492,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":75000,"Related organizations":0},"Program revenue":{"value":351594,"Total revenue":{"value":351594,"TUITION AND FEES":343000,"OTHER INCOME":8594},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1135,"Investment income total":1135,"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":672428,"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":277075,"Current officers":102161,"Disqualified persons":0,"Other salaries and wages":153980,"Pension plan contributions":2155,"Other employee benefits":0,"Payroll taxes":18779},"Other expenses":{"value":395353,"Management services":0,"Legal":0,"Accounting":10300,"Lobbying services":0,"Investment management fees":0,"Other services":115634,"Advertising":5854,"Office expenses":17396,"Information technology":0,"Royalties":0,"Occupancy":139362,"Travel":3472,"Conferences and meetings":311,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":40626,"Insurance":7112,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50897,"SUPPLIES":28579,"FOOD AND BEVERAGE":8450,"BANK AND MERCHANT FEES":7882,"DUES AND SUBSCRIPTIONS":5986},"All other expenses":4389},"Functional Expenses":{"value":null,"Program Service Expenses":569155,"Management And General Expenses":74317,"Fundraising Expenses":28956}},"Assets":{"value":1910520,"Non-interest bearing cash":195119,"Savings and temp cash investments":126155,"Pledges and grants receivable":276000,"Accounts receivable":8520,"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":8338,"Land, building, equipment":452759,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":843629},"Liabilities":{"value":939600,"Sum of Total Liabilities":0,"Accounts payable, accrued":16776,"Grants payable":0,"Deferred, revenue":29009,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":5558,"Other liabilities":888257},"Fund balance":{"value":970920,"Net assets without donor restriction":714920,"Net assets with donor restriction":256000,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8464177577376314,"percentile":0.6877671529730208},"Fundraising Efficiency":{"score":27.403370631302668,"percentile":0.6718135708916212},"Operating Margin":{"score":0.4133522243965169,"percentile":0.8901258875911793},"Liabilities to Assets Ratio":{"score":0.4918032786885246,"percentile":0.13768204112199767},"Operating Reserve Ratio":{"score":2.8412261238377936,"percentile":0.7005209306950182},"Officer Compensation Ratio":{"score":0.15192704646445418,"percentile":0.4077923486005449},"Program Expense Growth":{"score":0.14893996015218086,"percentile":0.7539055236456524},"Revenue Growth":{"score":0.20807292891243753,"percentile":0.9023083549677744},"Asset Growth":{"score":0.2898491359492191,"percentile":0.9144542193944366},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7477734731876197,"percentile":0.9145923422265855}},"source_xml":"202513159349306041_public.xml"},{"Organization":{"value":null,"Person":["JAMIE BELLESSA","BECK BERRETT","PATTY EVANS BRADLEY","DAVID CLYDE","CONNIE DALY","KINDRA FEHR","JEN GILROY","TAMY RINGWOOD GRAY","MICHAEL GREEN","JK HOMER","WILLAMARIE HUELSKAMP","ROBERT N IMHOFF","GENE KLATT","CANNON TARBET","MARY WELSH","JESSICA WILDE","SUSAN STETICH","JAMES K THURMAN","BRUCE D ROBERTSON","SHELLEY YOUNG"],"Title":["Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Treasurer","President","Treasurer","Executive Dir.","Secretary"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.25,0.0,0.0,0.0,0.0,0.25,5.0,2.0,40.0,15.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,48880,26500],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,48880,26500],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Visual art institute nurtures creative expression, teaches imagination and fosters artistic development through in-depth study and experimentation,inspiring individuality and confidence regardless of age","year":2017,"name":"VISUAL ART INSTITUTE","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE D ROBERTSON","year_formation":1978,"state_legal_domicile":"UT","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"2901 SOUTH HIGHLAND DRIVE, SALT LAKE CITY, UT, 84106, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84106},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":20,"Number of independent voting members":0,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"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":260954,"Contributions":{"value":98519,"Other contributions":98519,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":127910,"Total revenue":127910,"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":34525,"Other total":14799,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":19726,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":268485,"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":134756,"Current officers":75380,"Disqualified persons":0,"Other salaries and wages":59376,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":133729,"Management services":0,"Legal":0,"Accounting":7862,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":562,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":36156,"Travel":543,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6253,"Insurance":2137,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":68781,"CONTRACT SERVICES":31954,"SUPPLIES":23851,"MISCELLANEOUS":7277,"UTILITIES":5699},"All other expenses":11435},"Functional Expenses":{"value":null,"Program Service Expenses":206389,"Management And General Expenses":45666,"Fundraising Expenses":16430}},"Assets":{"value":78219,"Non-interest bearing cash":17828,"Savings and temp cash investments":0,"Pledges and grants receivable":35500,"Accounts receivable":484,"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":3013,"Land, building, equipment":21394,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":20531,"Sum of Total Liabilities":0,"Accounts payable, accrued":14902,"Grants payable":0,"Deferred, revenue":5629,"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":57688,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":22188,"Temporarily restricted net assets":35500,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7687170605434196,"percentile":0.5907693763946734},"Fundraising Efficiency":{"score":5.996287279367012,"percentile":0.24935843709227273},"Operating Margin":{"score":-0.028859492477601417,"percentile":0.3211461357060448},"Liabilities to Assets Ratio":{"score":0.2624809828813971,"percentile":0.21848867563701077},"Operating Reserve Ratio":{"score":0.2913347114363931,"percentile":0.15868348847544156},"Officer Compensation Ratio":{"score":0.28076056390487364,"percentile":0.20603776128215862},"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":0.3993763296588388,"percentile":0.1204043770247199}},"source_xml":"201802849349300410_public.xml"},{"Organization":{"value":null,"Person":["HANA JANATOVA","BRUCE ROBERTSON","JASON WHEELER","TAMARA COPIER","MARGARET GRIFFIN","JULIE BERRY","LAURIE BRAY","ELISE MURDOCK","MICHAEL GREEN","KELLY MURDOCK","NOREEN ROECA","SCOTT JENSEN"],"Title":["EXECUTIVE DI","ART DIRECTOR","BOARD PRESID","VICE PRESIDE","TREASURER/SE","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,1.5,2.6,3.5,1.5,1.0,3.0,0.5,2.0,0.75,0.5],"Total Compensation":[53250,75600,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[53250,72000,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,3600,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Visual art institute's mission is to foster and nurture creative, artistic development and personal growth through high quality art instruction for all ages, abilities, and backgrounds along the wasatch front.","year":2023,"name":"VISUAL ART INSTITUTE","phone":8014743796,"website":"WWW.VISUALARTINSTITUTE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE ROBERTSON","year_formation":1978,"state_legal_domicile":"UT","total_volunteers":96,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 522285, SALT LAKE CITY, UT, 84152, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84152},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"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":1009471,"Contributions":{"value":752185,"Other contributions":677685,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":74500,"Related organizations":0},"Program revenue":{"value":266962,"Total revenue":{"value":266962,"TUITION AND FEES":259019,"OTHER INCOME":7943},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-9676,"Investment income total":0,"Net investment gain":-9676,"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":679116,"Grant expense":{"value":15,"Grants to domestic orgs":0,"Grants to domestic individuals":15,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":22000,"Fundraising professional":22000,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":254533,"Current officers":128851,"Disqualified persons":0,"Other salaries and wages":105783,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":19899},"Other expenses":{"value":402568,"Management services":0,"Legal":0,"Accounting":9980,"Lobbying services":0,"Investment management fees":0,"Other services":130607,"Advertising":9598,"Office expenses":15286,"Information technology":0,"Royalties":0,"Occupancy":144320,"Travel":3805,"Conferences and meetings":0,"Interest":366,"Payments to affiliates":0,"Depreciation and depletion":27873,"Insurance":15339,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":45001,"SUPPLIES":25919,"DUES AND SUBSCRIPTIONS":8494,"BANK AND MERCHANT FEES":7848,"SMALL EQUIPMENT":2740},"All other expenses":393},"Functional Expenses":{"value":null,"Program Service Expenses":555197,"Management And General Expenses":77000,"Fundraising Expenses":46919}},"Assets":{"value":1477841,"Non-interest bearing cash":51504,"Savings and temp cash investments":475,"Pledges and grants receivable":78000,"Accounts receivable":15295,"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":7503,"Land, building, equipment":428745,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":896319},"Liabilities":{"value":980714,"Sum of Total Liabilities":0,"Accounts payable, accrued":12323,"Grants payable":0,"Deferred, revenue":36153,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":8458,"Other liabilities":923780},"Fund balance":{"value":497127,"Net assets without donor restriction":352784,"Net assets with donor restriction":144343,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8175289641239494,"percentile":0.6479080905158177},"Fundraising Efficiency":{"score":16.031565037618023,"percentile":0.5387649926027053},"Operating Margin":{"score":0.3272555625669286,"percentile":0.8509739479595058},"Liabilities to Assets Ratio":{"score":0.6636126619846113,"percentile":0.09994502100017534},"Operating Reserve Ratio":{"score":2.17612455015049,"percentile":0.6377016643631629},"Officer Compensation Ratio":{"score":0.18973194564698814,"percentile":0.33169983399648456},"Program Expense Growth":{"score":0.1566307007979834,"percentile":0.76311674111676},"Revenue Growth":{"score":0.21481072918465943,"percentile":0.9068342996390387},"Asset Growth":{"score":0.343736083598562,"percentile":0.937924940009706},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.712255352098365,"percentile":0.8682268938199333}},"source_xml":"202403129349304925_public.xml"},{"Organization":{"value":null,"Person":["Susan Stetich","Scotti Hill","Margaret Griffin","Hana Janatova","Jay Wheeler","Heidi Somsen","Shelley Redford Young","Bruce Robertson"],"Title":["Board Chair","Board Secretary","Vice Chair","Executive Director","","","",""],"Hours":[3.0,1.0,2.0,2.0,1.0,3.0,20.0,40.0],"Total Compensation":[0,0,0,0,0,0,35750,63000],"Direct compensation":[0,0,0,0,0,0,35750,63000],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Visual art institute nurtures creative expression teaches imagination and fosters artistic development through in-depth study and experimentation inspiring individuality and confidence regardless of age or ability.","year":2020,"name":"VISUAL ART INSTITUTE","phone":8016415084,"website":"www.visualartinstitute.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"UT","total_volunteers":117,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"2901 S HIGHLAND DR, SALT LAKE CTY, UT, 841063040, USA","city":"SALT LAKE CTY","state":"UT","country":"USA","zip_code":841063040},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"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":false,"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":231640,"Contributions":{"value":120338,"Other contributions":73638,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":46700,"Related organizations":0},"Program revenue":{"value":77602,"Total revenue":{"value":77602,"VARIOUS":77602},"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":33700,"Other total":105,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":33595,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":256806,"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":140470,"Current officers":98750,"Disqualified persons":0,"Other salaries and wages":41720,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":116336,"Management services":0,"Legal":0,"Accounting":9209,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2490,"Office expenses":4950,"Information technology":0,"Royalties":0,"Occupancy":36156,"Travel":2058,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6100,"Insurance":1588,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":41611,"Contract Services":25186,"Supplies":5758,"Utilities":5509,"Miscellaneous":5158},"All other expenses":12174},"Functional Expenses":{"value":null,"Program Service Expenses":218208,"Management And General Expenses":29293,"Fundraising Expenses":9305}},"Assets":{"value":109781,"Non-interest bearing cash":45872,"Savings and temp cash investments":0,"Pledges and grants receivable":42700,"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":21209,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":14854,"Sum of Total Liabilities":0,"Accounts payable, accrued":4942,"Grants payable":0,"Deferred, revenue":9912,"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":94927,"Net assets without donor restriction":94927,"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":0.8496997733697811,"percentile":0.6925847679505047},"Fundraising Efficiency":{"score":12.932616872649113,"percentile":0.47715863236933287},"Operating Margin":{"score":-0.10864272146434122,"percentile":0.21473200101331266},"Liabilities to Assets Ratio":{"score":0.13530574507428425,"percentile":0.2947325038141169},"Operating Reserve Ratio":{"score":0.42748611792559366,"percentile":0.2200747778157934},"Officer Compensation Ratio":{"score":0.38453151406119795,"percentile":0.12364893211242525},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":5.0,"percentile":0.3603717955204631},"Overall Score":{"score":0.4838272763683569,"percentile":0.2832815006370512}},"source_xml":"202103269349300500_public.xml"},{"Organization":{"value":null,"Person":["HANA JANATOVA","BRUCE ROBERTSON","BRENT SEVERE","ROBERT HANSON","JASON WHEELER","HANA JANATOVA","TAMARA COPIER","MARGARET GRIFFIN","ELISE MURDOCK","SCOTTI HILL","LAURIE BRAY","MICHAEL GREEN","KELLY MURDOCK","NOREEN ROECA"],"Title":["EXECUTIVE DI","ART DIRECTOR","INTERIM ED","INTERIM ED","BOARD PRESID","BOARD PRESID","VICE PRESIDE","TREASURER","SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,40.0,40.0,3.0,10.0,5.0,20.0,5.0,5.0,1.0,1.0,2.0,1.0],"Total Compensation":[20982,72000,15708,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[20982,72000,15708,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Visual art institute's mission is to foster and nurture creative, artistic development and personal growth through high quality art instruction for all ages, abilities, and backgrounds along the wasatch front.","year":2022,"name":"VISUAL ART INSTITUTE","phone":8014743796,"website":"WWW.VISUALARTINSTITUTE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"HANA JANATOVA","year_formation":1978,"state_legal_domicile":"UT","total_volunteers":80,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 522285, SALT LAKE CITY, UT, 84152, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84152},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"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":535791,"Contributions":{"value":286548,"Other contributions":221548,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":65000,"Related organizations":0},"Program revenue":{"value":251676,"Total revenue":{"value":251676,"TUITION AND FEES":248581,"OTHER INCOME":3095},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-2433,"Investment income total":0,"Net investment gain":-2433,"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":514024,"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":8975,"Fundraising professional":8975,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":220171,"Current officers":108691,"Disqualified persons":0,"Other salaries and wages":93347,"Pension plan contributions":1100,"Other employee benefits":0,"Payroll taxes":17033},"Other expenses":{"value":284878,"Management services":56001,"Legal":1410,"Accounting":8530,"Lobbying services":0,"Investment management fees":0,"Other services":87001,"Advertising":746,"Office expenses":12553,"Information technology":0,"Royalties":0,"Occupancy":54738,"Travel":5002,"Conferences and meetings":468,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9044,"Insurance":6018,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39137,"SUPPLIES":25390,"DUES AND SUBSCRIPTIONS":5099,"FOOD AND BEVERAGE":4353,"BANK AND MERCHANT FEES":4295},"All other expenses":4230},"Functional Expenses":{"value":null,"Program Service Expenses":367674,"Management And General Expenses":104513,"Fundraising Expenses":41837}},"Assets":{"value":1180984,"Non-interest bearing cash":53087,"Savings and temp cash investments":515,"Pledges and grants receivable":45000,"Accounts receivable":1797,"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":10013,"Land, building, equipment":28964,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1041608},"Liabilities":{"value":1014212,"Sum of Total Liabilities":0,"Accounts payable, accrued":25882,"Grants payable":0,"Deferred, revenue":46327,"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":942003},"Fund balance":{"value":166772,"Net assets without donor restriction":117477,"Net assets with donor restriction":49295,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7152856675952873,"percentile":0.5467196474748858},"Fundraising Efficiency":{"score":6.849152663909936,"percentile":0.28570934824121036},"Operating Margin":{"score":0.04062591570220478,"percentile":0.5035658538086555},"Liabilities to Assets Ratio":{"score":0.8587855550964281,"percentile":0.07097842135708819},"Operating Reserve Ratio":{"score":2.297526963721538,"percentile":0.6511049643925267},"Officer Compensation Ratio":{"score":0.2114492708511665,"percentile":0.2953783234279848},"Program Expense Growth":{"score":0.11367860638328896,"percentile":0.7015949429349246},"Revenue Growth":{"score":0.14544099933902493,"percentile":0.84248307110235},"Asset Growth":{"score":0.44698440595361233,"percentile":0.9644499158495772},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5969731929611187,"percentile":0.5966152992680761}},"source_xml":"202332229349302053_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["HANA JANATOVA","BRUCE ROBERTSON","JASON WHEELER","KELLY MURDOCK","MICHAEL DOWDLE","MARGARET GRIFFIN","JULIE BERRY","ELISE MURDOCK","LAURIE BRAY","TAMARA COPIER","MICHAEL GREEN","SCOTT JENSEN","JAMES REES"],"Title":["EXECUTIVE DI","ART DIRECTOR","BOARD PRESID","PRESIDENT","VICE PRESIDE","TREASURER","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,0.5,0.5,0.5,6.0,0.5,1.0,0.5,0.5,0.5,0.5,1.0],"Total Compensation":[27750,74410,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[27750,72250,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,2160,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Visual art institute's mission is to foster and nurture creative, artistic development and personal growth through high quality art instruction for all ages, abilities, and backgrounds along the wasatch front.","year":2024,"name":"VISUAL ART INSTITUTE","phone":8014743796,"website":"WWW.VISUALARTINSTITUTE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRUCE ROBERTSON","year_formation":1978,"state_legal_domicile":"UT","total_volunteers":65,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 522285, SALT LAKE CITY, UT, 84152, USA","city":"SALT LAKE CITY","state":"UT","country":"USA","zip_code":84152},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":9,"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":1146221,"Contributions":{"value":793492,"Other contributions":718492,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":75000,"Related organizations":0},"Program revenue":{"value":351594,"Total revenue":{"value":351594,"TUITION AND FEES":343000,"OTHER INCOME":8594},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1135,"Investment income total":1135,"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":672428,"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":277075,"Current officers":102161,"Disqualified persons":0,"Other salaries and wages":153980,"Pension plan contributions":2155,"Other employee benefits":0,"Payroll taxes":18779},"Other expenses":{"value":395353,"Management services":0,"Legal":0,"Accounting":10300,"Lobbying services":0,"Investment management fees":0,"Other services":115634,"Advertising":5854,"Office expenses":17396,"Information technology":0,"Royalties":0,"Occupancy":139362,"Travel":3472,"Conferences and meetings":311,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":40626,"Insurance":7112,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50897,"SUPPLIES":28579,"FOOD AND BEVERAGE":8450,"BANK AND MERCHANT FEES":7882,"DUES AND SUBSCRIPTIONS":5986},"All other expenses":4389},"Functional Expenses":{"value":null,"Program Service Expenses":569155,"Management And General Expenses":74317,"Fundraising Expenses":28956}},"Assets":{"value":1910520,"Non-interest bearing cash":195119,"Savings and temp cash investments":126155,"Pledges and grants receivable":276000,"Accounts receivable":8520,"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":8338,"Land, building, equipment":452759,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":843629},"Liabilities":{"value":939600,"Sum of Total Liabilities":0,"Accounts payable, accrued":16776,"Grants payable":0,"Deferred, revenue":29009,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":5558,"Other liabilities":888257},"Fund balance":{"value":970920,"Net assets without donor restriction":714920,"Net assets with donor restriction":256000,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8464177577376314,"percentile":0.6877671529730208},"Fundraising Efficiency":{"score":27.403370631302668,"percentile":0.6718135708916212},"Operating Margin":{"score":0.4133522243965169,"percentile":0.8901258875911793},"Liabilities to Assets Ratio":{"score":0.4918032786885246,"percentile":0.13768204112199767},"Operating Reserve Ratio":{"score":2.8412261238377936,"percentile":0.7005209306950182},"Officer Compensation Ratio":{"score":0.15192704646445418,"percentile":0.4077923486005449},"Program Expense Growth":{"score":0.14893996015218086,"percentile":0.7539055236456524},"Revenue Growth":{"score":0.20807292891243753,"percentile":0.9023083549677744},"Asset Growth":{"score":0.2898491359492191,"percentile":0.9144542193944366},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7477734731876197,"percentile":0.9145923422265855}},"source_xml":"202513159349306041_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}