2024-10-21T13:05:12-04:00 2023-12-31 Finline Incorporated 606 Edward Ln Pittsburgh PA 15205 990 2023-01-01 821504077 The Art Institute of Tampa LLC ARTI 139 E Main St PO BOX 744 Carnegie PA 15106 FLORENCE TATE CHAIR OF THE BO 9784234833 2024-10-31 false true Denis Yevstifeyev P01346290 7244131982 2024-10-21 2023 2024-10-15 13:58:12Z X X 3168824 false X www.artinstitutes.edu X LLC 2017 PA SEE SCH O X 8 6 47 0 0 4507000 5500 4517676 3154733 2419 275 19819 8316 9046914 3168824 566464 467470 0 752801 389050 0 0 5666627 4490981 6985892 5347501 2061022 -2178677 10293442 0 8114765 0 2178677 0 X SEE SCH O false false 1286744 THIS ENTITY IS AN INSTITUTION OF HIGHER EDUCATION THAT OFFERS ACADEMIC PROGRAMS AND CERTIFICATES IN THE FIELDS OF CULINARY ARTS, FASHION, MEDIA AND DESIGN. ALL PROGRAMS ARE ACCREDITED BY THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS COMMISION ON COLLEGES (SACSCOC). THE INSTITUTION IS COMMITTED TO ACADEMIC QUALITY AND STUDENT SUCCESS. FACULTY UTILIZE STATE-OF-THE-ART TECHNOLOGY TO ENSURE GRADUATES RECEIVE INDUSTRY-RELEVANT SKILLS AND TRAINING. DURING THE PERIOD, THE AVERAGE MONTHLY ENROLLMENT WAS 150 STUDENTS WITH 31 GRADUATING. 1286744 true false false false false false false false false false false false false false false false false false true false false false false false false false false false true true false false false false false false false false false false true true false true false false true false true X 0 0 true 47 true false false false false false false false false false false false false false false false false true X 8 6 false false false false true true true true true false true true true true true true true true true true false X FLORENCE TATE 9784234833 139 E Main St PO BOX 744 Carnegie PA 15106 X CLAUDE BROWN FORMER CHANCELLORCEO 5.00 45.00 X X 0 336647 11357 DENIS YEVSTIFEYEV FORMER CHIEF FINANCIAL OFFICE 5.00 45.00 X 0 199134 912 LESLIE BAUGHMAN FORMER SCHOOL PRESIDENT 15.00 30.00 X X 0 176421 14196 CLYDE TANNER DEPARTMENT CHAIR - CULINARY 15.00 30.00 X 100227 0 389 WENDY BAKER FORMER GENERAL COUNSEL 5.00 45.00 X 0 98571 457 FLORENCE TATE CHAIR OF THE BOARD 1.00 9.00 X X 0 80000 0 PAMELA DENICHILO FORMER TRUSTEE 1.00 2.00 X 0 0 0 STEVEN WILBURN FORMER TRUSTEE 1.00 2.00 X 0 0 0 TRISHA EARLS BOARD CHAIRTRUSTEE 1.00 2.00 X 0 0 0 TONY DAMMICCI FORMER TRUSTEE 1.00 2.00 X 0 0 0 MEGAN FARRELL FORMER TRUSTEE 1.00 2.00 X 0 0 0 100227 890773 27311 1 false true false HIGHWOODS REALTY LP 3111 W DR MARTIN LUTHER KING JR BLV Tampa FL 33607 RENT 1108988 THE ARTS INSTITUTES INTERNATIONAL 139 E MAIN ST PO BOX744 Carnegie PA 15106 SHARED SERVICES 1994344 2 5500 5500 TUITION AND FEES 611600 3115571 3115571 SALES AND SERVICES OF F 611600 39162 39162 3154733 275 275 2100 2100 2100 OTHER REVENUE 611600 6216 6216 6216 3168824 3160949 0 2375 X 467470 467470 100616 100616 249601 249601 6531 6531 32302 32302 120 120 332 332 2059284 152199 1907085 12895 12895 186959 157678 29281 80952 80952 1111739 1111739 13198 13198 1076 1076 80594 80594 11774 11774 BAD DEBT 204547 204547 LOSS ON LIQUIDATION 727511 727511 5347501 1286744 4060757 0 977 1014 740907 33963 300720 9215861 10293442 0 157000 85917 7871848 8114765 0 X 2178677 2178677 0 10293442 0 -2178677 0 X false false true true X true true false true true true true false false false false false false false false true false true Governmental Agency Financial Aid (Questions 6a and 6b) THE ORGANIZATION PARTICIPATES IN U.S. DEPARTMENT OF EDUCATION PROGRAMS INCLUDING:- FEDERAL DIRECT STUDENT LOANS- FEDERAL PELL GRANT PROGRAM- FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS- FEDERAL WORK-STUDY PROGRAM- FEDERAL CARES ACTTHE ORGANIZATION ALSO PARTICIPATES IN POST 9/11 VETERAN EDUCATION ASSISTANCE PROGRAM. Description of nondiscriminatory policy (Question 3) SINCE THE SCHOOL: (1) DRAWS ITS STUDENTS FROM AN EXTENSIVE AREA, MORE THAN THE LOCAL COMMUNITY, AND (2) FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO THEIR STUDENTS, WE SATISFY THE PUBLICITY REQUIREMENT BY INCLUDING A STATEMENT OF OUR RACIALLY NONDISCRIMINATORY POLICY IN ALL OUR BROCHURES AND CATALOGS DEALING WITH STUDENT ADMISSIONS, PROGRAMS, AND SCHOLARSHIPS.ALSO, WE INCLUDE A REFERENCE TO OUR RACIALLY NONDISCRIMINATORY POLICY ON OUR WEBSITE AND IN OTHER WRITTEN ADVERTISING THAT WE USE TO INFORM PROSPECTIVE STUDENTS OF OUR PROGRAMS. true GRANTS SCHOLARSHIPS & AID 120 467470 Monitoring procedures (Part I, line 2) THE SCHOOL AWARDS GRANTS BASED UPON THE FOLLOWING: THE SCHOOL AWARDS SCHOLARSHIPS TO STUDENTS BASED ON MERIT AND FINANCIAL NEED. THE FINANCIAL AID OFFICE AND BUSINESS OFFICE MAINTAIN RECORDS ON WHAT STUDENTS ARE AWARDED, AND THE FINANCIAL OFFICE HAS SPECIFIC CRITERIA THAT MUST BE FOLLOWED IN AWARDING AID TO STUDENTS, THE CRITERIA FOR AWARDING AID IS DOCUMENTED BY THE FINANCIAL AID OFFICE. STUDENTS RECEIVING SCHOLARSHIPS AND FELLOWSHIPS ARE JUDGED WORTHY BY THE INSTITUTIONS ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENTS, FINANCIAL NEED AND OTHER SIMILAR STANDARDS. X X X false false false false false false false false false CLAUDE BROWN FORMER CHANCELLORCEO 336647 11357 348004 DENIS YEVSTIFEYEV FORMER CHIEF FINANCIAL OFFICER 199134 912 200046 LESLIE BAUGHMAN DR FORMER SCHOOL PRESIDENT 176421 14196 190617 ACCOUNTS RECEIVABLE 2023-11-10 785817 BOOK VALUE 821491664 MIAMI INTERNATIONAL UNIVERSITY OF A 139 E MAIN ST PO BOX 744 Carnegie PA 15106 501C3 false true false false true true true true false false BANK ACCOUNTS 2023-09-26 42313 BOOK VALUE 831613016 STUDIO ENTERPRISE LLC 1920 HILLHURST AVE STE1142 Los Angeles CA 90027 LLC false true false false Listed persons relations (Part I, line 2e or Part II, line 2e) THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER OF THE ORGANIZATION WERE TRANSFERED TO MIAMI INTERNATIONAL UNIVERSITY OF ART & DESIGN, LLC TO WIND DOWN THE OPERATIONS OF THE EIGHT CAMPUSES.SUBSEQUENTLY, THE CHIEF FINANCIAL OFFICER WAS RETAINED AS CONSULTANT BY STUDIO ENTERPRISES, LLC TO WIND DOWN THE FINANCIAL MATTERS SUCH AS PREPARING FINANCIAL STATEMENTS, UNDERGOING CLOSE-OUT AUDITS, PREPARATION AND FILING OF FINAL TAX RETURNS ETC FOR THE CLOSED ENTITIES. Members or stockholder classes and rights Part VI line 6 THE MEMBER HAS THE POWER TO APPOINT MEMBERS OF THE ORGANIZATIONS GOVERNING BODY, BUT GRANTS THE ORGANIZATIONS GOVERNING BODY THE GENERAL AUTHORITY TO CONDUCT THE BUSINESS OPERATIONS OF THE ORGANIZATION. Member election for additional members Part VI line 7a THE MEMBER HAS THE POWER TO APPOINT MEMBERS OF THE ORGANIZATIONS GOVERNING BODY. Governing body decisions Part VI line 7b THE MEMBER GRANTS THE ORGANIZATIONS GOVERNING BODY THE GENERAL AUTHORITY TO CONDUCT THE BUSINESS OPERATIONS OF THE ORGANIZATION. Form 990 governing body review Part VI line 11 FORM 990 WILL BE REVIEWED BY THE BOARD CHAIR PRIOR TO FILING. Conflict of interest policy compliance Part VI line 12c EACH DIRECTOR , PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHOULD ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THAT THE ORGANIZATION IS CHARITABLE AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. TO ENSURE THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS OF EMPLOYEE COMPENSATION AND VENDOR PAYMENTS SHOULD BE CONDUCTED AT LEAST ANNUALLY. CEO executive director top management comp Part VI line 15a THE BOARD DEVELOPS THE COMPENSATION ARRANGEMENTS FOR CHIEF EMPLOYED EXECUTIVES. THE ARRANGEMENTS ARE REVIEWED AND APPROVED BY THE BOARD OR DELEGATED COMMITTEE OF THE BOARD. THE PROCESS UTILIZES IMPARTIAL DECISION MAKERS, COMPARABILITY DATA, AND CONCURRENT DOCUMENTATION IN SETTING COMPENSATION. Other officer or key employee compensation Part VI line 15b THE BOARD DEVELOPS THEC COMPENSATION ARRANGEMENTS FOR OFFICERS AND KEY EMPLOYEES. THE ARRANGEMENTS ARE REVIEWED AND APPROVED BY THE BOARD OR DELEGATED COMMITTEE OF THE BOARD. THE PROCESS UTILIZES IMPARTIAL DECISION MAKERS, COMPARABILITY DATA, AND CONCURRENT DOCUMENTATION IN SETTING COMPENSATION. Governing documents etc available to public Part VI line 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. Cessation of or significant change to any program service Part III line 3 ON SEPTEMBER 22, 2023, THE INSTITUTION ANNOUNCED THAT IT CEASED ALL ENROLLMENTS AND ALL FUTURE CLASSES WERE CANCELLED. THE INSTITUTION PERMANENTLY CLOSED ON SEPTEMBER 30, 2023. THE INSTITUTION HAD STAFF THROUGH THE END OF 2023 TO ASSIST STUDENTS AFFECTED BY CLOSURE. List of other fees for services expenses Part IX line 11g PROGRAM SERVICE EXPENSES 152,199MANAGEMENT AND GENERAL EXPENSES 1,907,085FUNDRAISING EXPENSES 0TOTAL EXPENSES 2,059,284 Part III response or note to any other line in Part III FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:THE ART INSTITUTE OF TAMPA IS A BRANCH CAMPUS OF MIAMI INTERNATIONAL UNIVERSITY OF ART&DESIGN, LLC A MULTI-CAMPUS, CAREER-ORIENTED INSTITUTION THAT PROVIDES STUDENTS WITH ACADEMIC PREPARATION AND PRACTICAL SKILLS THROUGH PROGRAMS IN THE APPLIED ARTS AND DESIGN INDUSTRIES. THE INSTITUTION PREPARES ITS UNDERGRADUATE STUDENTS FOR ENTRY-LEVEL POSITIONS AND ITS GRADUATE STUDENTS FOR ADVANCEMENT IN THEIR CHOSEN FIELDS. THE UNIVERSITY IS DEDICATED TO FOSTERING A CULTURE THAT ENCOURAGES CREATIVITY, RESEARCH, AND LEARNING-CENTERED ENDEAVORS. Part V response or note to any other line in Part V FORM 990, PART V, LINES 2A & 2B:THE W-2S FOR EMPLOYEES OF THE ENTITY ARE ISSUED BY G&A OUTSOURCING, LLC AS A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) - A PROFESSIONAL EMPLOYER ORGANIZATION (PEO). A PEO PROVIDES OUTSOURCING OF PAYROLL, WORKERS COMPENSATION, HUMAN RESOURCES AND EMPLOYEE BENEFITS ADMINISTRATION BY HIRING A CLIENT COMPANYS EMPLOYEES, THUS BECOMING THEIR EMPLOYER OF RECORD, AND LEASING THESE EMPLOYEES BACK TO THE CLIENT. THIS PRACTICE IS KNOWN AS CO-EMPLOYMENT, EMPLOYEE LEASING, OR STAFF LEASING. THE EMPLOYEES OF THE ORGANIZATION ARE REPORTED AS EMPLOYEES OF THE PEO ON THE OFFICIAL PAYROLL TAX RETURNS. Part VII response or note to any other line in Part VII SECTION B, LINE 1ALL 1099S WERE ISSUED BY THE PARENT ORGANIZATION, THE ARTS INSTITUTES INTERNATIONAL, LLC EDUCATION PRINCIPLE FOUNDATION 888 SEVENTH AVE 29TH FLOOR New York NY 10106 464265864 EDUCATION DE 501C3 PF N/A false THE ARTS INSTITUTES INTERNATIONAL 139 E MAIN ST PO BOX 744 Carnegie PA 15106 815126041 EDUCATION AZ 501C3 2 EPF false MIAMI INTERNATIONAL UNIVERSITY OF A 139 E MAIN ST PO BOX 744 Carnegie PA 15106 821491664 EDUCATION FL 501C3 2 AII false THE ART INSTITUTE OF ATLANTA AII 139 E MAIN ST PO BOX 744 Carnegie PA 15106 821730615 EDUCATION GA 501C3 2 AII false THE ART INSTITUTE OF HOUSTON 139 E MAIN ST PO BOX 744 Carnegie PA 15106 815166672 EDUCATION TX 501C3 2 AII false THE ART INSTITUTE OF DALLAS AII 139 E MAIN ST PO BOX 744 Carnegie PA 15106 821669380 EDUCATION TX 501C3 2 MIA false THE ART INSTITUTE OF VIRGINIA BEACH 139 E MAIN ST PO BOX 744 Carnegie PA 15106 821841799 EDUCATION VA 501C3 2 ATL false THE ART INSTITUTE OF SAN ANTONIO AI 139 E MAIN ST PO BOX 744 Carnegie PA 15106 821669287 EDUCATION TX 501C3 2 HOU false THE ART INSTITUTE OF AUSTIN AII 139 E MAIN ST PO BOX 744 Carnegie PA 15106 821669178 EDUCATION TX 501C3 2 EPF false SOUTH UNIVERSITY - MEMBER LLC 709 MALL BLVD Savannah GA 31406 815128459 EDUCATION AZ 501C3 2 EPF false false false false false false false false false false false false false true false false false true false MIAMI INTERNATIONAL UNIVERSITY OF A r 2275064 BOOK VALUE THE ARTS INSTITUTES INTERNATIONAL m 1994344 CASH