Civic Intelligence

International Guild of Miniature Artisans Ltd

EIN 16-1447318 • 501(c)3 • Hollywood, FL

Profile

To promote fine miniatures as an art form; to increase awareness and appreciation of high-quality workmanship through public education; to recognize and honor qualified artisans and encourage work of highest quality; to encourage the development of new artisans; to serve interests of artisans and non-artisans.

PO Box 3643Hollywood, FL 33083

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.16x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.10x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

59th percentile

9.0%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

62nd percentile

$33,912

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

-7.4%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$443,239

Up $65,604 (+17%) from 2024

Liabilities

Up

$70,585

Up $5,085 (+7.8%) from 2024

Net Assets

Up

$372,654

Up $60,519 (+19%) from 2024

Operations
Liabilities / Revenue71st percentileNet Margin59th percentile

Revenue

Down

$672,578

Down $53,688 (-7.4%) from 2024

Expenses

Down

$612,059

Down $54,973 (-8.2%) from 2024

Net Income

Up

$60,519

Up $1,285 (+2.2%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $360,914Liabilities 2011: $43,130Net Assets 2011: $317,7842011Assets 2012: $355,981Liabilities 2012: $43,970Net Assets 2012: $312,0112012Assets 2013: $347,682Liabilities 2013: $52,732Net Assets 2013: $294,9502013Assets 2014: $351,637Liabilities 2014: $41,719Net Assets 2014: $309,9182014Assets 2015: $322,789Liabilities 2015: $46,782Net Assets 2015: $276,0072015Assets 2016: $307,939Liabilities 2016: $43,174Net Assets 2016: $264,7652016Assets 2017: $303,416Liabilities 2017: $47,453Net Assets 2017: $255,9632017Assets 2018: $302,422Liabilities 2018: $62,551Net Assets 2018: $239,8712018Assets 2019: $311,690Liabilities 2019: $41,295Net Assets 2019: $270,3952019Assets 2020: $305,009Liabilities 2020: $116,520Net Assets 2020: $188,4892020Assets 2021: $253,106Liabilities 2021: $74,899Net Assets 2021: $178,2072021Assets 2022: $328,285Liabilities 2022: $63,568Net Assets 2022: $264,7172022Assets 2023: $315,213Liabilities 2023: $62,312Net Assets 2023: $252,9012023Assets 2024: $377,635Liabilities 2024: $65,500Net Assets 2024: $312,1352024Assets 2025: $443,239Liabilities 2025: $70,585Net Assets 2025: $372,6542025

Highlighted filing

2025

Assets$443,239
Liabilities$70,585
Net Assets$372,654
Open 2025 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $574,735Expenses 2011: $559,515Net Income 2011: $15,2202011Revenue 2012: $544,310Expenses 2012: $550,083Net Income 2012: -$5,7732012Revenue 2013: $514,620Expenses 2013: $531,681Net Income 2013: -$17,0612013Revenue 2014: $556,193Expenses 2014: $541,225Net Income 2014: $14,9682014Revenue 2015: $524,364Expenses 2015: $558,275Net Income 2015: -$33,9112015Revenue 2016: $543,987Expenses 2016: $555,229Net Income 2016: -$11,2422016Revenue 2017: $505,620Expenses 2017: $514,422Net Income 2017: -$8,8022017Revenue 2018: $499,234Expenses 2018: $515,326Net Income 2018: -$16,0922018Revenue 2019: $545,148Expenses 2019: $514,624Net Income 2019: $30,5242019Revenue 2020: $164,327Expenses 2020: $246,233Net Income 2020: -$81,9062020Revenue 2021: $347,047Expenses 2021: $357,329Net Income 2021: -$10,2822021Revenue 2022: $702,895Expenses 2022: $616,385Net Income 2022: $86,5102022Revenue 2023: $599,124Expenses 2023: $610,940Net Income 2023: -$11,8162023Revenue 2024: $726,266Expenses 2024: $667,032Net Income 2024: $59,2342024Revenue 2025: $672,578Expenses 2025: $612,059Net Income 2025: $60,5192025

Highlighted filing

2025

Revenue$672,578
Expenses$612,059
Net Income$60,519
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$443,239
Liabilities
$70,585
Net assets
$372,654
Revenue
$672,578
Expenses
$612,059
Net income
$60,519
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.43$0.71$3.73$6.73$6.12$0.61
2024Detailed filing. Detailed filing data is available for this year.$3.78$0.66$3.12$7.26$6.67$0.59
2023Detailed filing. Detailed filing data is available for this year.$3.15$0.62$2.53$5.99$6.11$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.28$0.64$2.65$7.03$6.16$0.87
2021Detailed filing. Detailed filing data is available for this year.$2.53$0.75$1.78$3.47$3.57$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.05$1.17$1.88$1.64$2.46$0.82
2019Summary only. Only limited summary data is available for this year.$3.12$0.41$2.70$5.45$5.15$0.31
2018Summary only. Only limited summary data is available for this year.$3.02$0.63$2.40$4.99$5.15$0.16
2017Detailed filing. Detailed filing data is available for this year.$3.03$0.47$2.56$5.06$5.14$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.08$0.43$2.65$5.44$5.55$0.11
2015Summary only. Only limited summary data is available for this year.$3.23$0.47$2.76$5.24$5.58$0.34
2014Summary only. Only limited summary data is available for this year.$3.52$0.42$3.10$5.56$5.41$0.15
2013Summary only. Only limited summary data is available for this year.$3.48$0.53$2.95$5.15$5.32$0.17
2012Summary only. Only limited summary data is available for this year.$3.56$0.44$3.12$5.44$5.50$0.06
2011Summary only. Only limited summary data is available for this year.$3.61$0.43$3.18$5.75$5.60$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 18, 2025
Return Version
2024v5.2
Gross Receipts
$672,578
Mission and Program Overview

Mission

To promote fine miniatures as an art form; to increase awareness and appreciation of high-quality workmanship through public education; to recognize and honor qualified artisans and encourage work of highest quality; to encourage the development of new artisans; to serve interests of artisans and non-artisans.

To promote fine miniatures as an art form; to increase awareness and appreciation of high-quality workmanship through public education; to recognize and honor qualified artisans and encourage work of highest quality, to encourage the development of new artisans; to serve interests of artisans and non-artisans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$377,635$443,239▲ $65,604
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$377,635$443,239▲ $65,604
Liabilities
Deferred Revenue$61,700$66,710▲ $5,010
Accounts Payable and Accrued Expenses$3,800$3,875▲ $75
Total Liabilities$65,500$70,585▲ $5,085
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$312,135$372,654▲ $60,519
Total Net Assets Fund Balance$312,135$372,654▲ $60,519
Total Liabilities and Net Assets / Fund Balance$377,635$443,239▲ $65,604

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$45,081-
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sophia HarrisGuild AdministratorPT$33,912-$33,912
Jeanette AndersonGuild School DirectorPT$16,000-$16,000
Linda ZechelGuild Show DirectorPT-$15,000$15,000
Audrey TrippGuild School DirectorPT$7,000-$7,000

Board Members and Trustees

NameTitle
Ann PennypackerGVL Chair
Christine PrattIndependent Study Chair
Troy SchmidtNominating Chair
Katie LafortuneSilent Auction Chair
Peter BoorumTool Pool Chair
Peggy Tyler1st Vice President
Tim O'Dell2nd Vice President
Cindy Adams3rd Vice President
Beverly GreenwellTrustee
Carole ElliottTrustee
Craig LabenzTrustee
Isabel LeiningerCorresponding Secretary
Peggy MeyersRecording Secretary
Carolyn LeGeytTreasurer
Joanna MarslandTruestee
Revenue and Support

Revenue Composition

Contributions and Grants
$47,376
Program Service Revenue
$618,533
Investment Income
$6,669
Other Revenue
$0
All Other Contributions
$6,997
Change in Net Assets
$60,519
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$549,494
Salaries, Compensation, and Employee Benefits$62,565
Total Fundraising Expense$5,925
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$230,082$0$0$230,082
All Other Expenses$192,552$7,817$5,925$206,294
Current Officers, Directors, Trustees, and Key Employees$26,427$30,636$0$57,063
Travel$18,591$4,775$0$23,366
Other Expenses$15,611$7,007$0$22,618
Advertising$11,078$1,830$0$12,908
Office Expenses$2,748$5,126$0$7,874
Payroll Taxes$2,747$2,755$0$5,502
Fees for Services Accounting$0$3,875$0$3,875
Insurance$0$846$0$846
Fees for Services Management$215$0$0$215
Total Functional Expenses$535,473$70,661$5,925$612,059
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
International Guild of Miniature Artisans Ltd
EIN
16-1447318
Phone
8007114462
Address
PO Box 3643, Hollywood, FL 33083

Signing Officer

Name
Sophia Harris
Title
Guild Administrator
Phone
8007114462
Signed
2025-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sophia Harris
Formed
1979
Legal Domicile
Fl
Voting Board Members
15
Independent Board Members
15
Employees
3
Volunteers
109

Preparer

Firm
Bacheler & Company Pc
Address
400 S KINGS HWY, CHERRY HILL, NJ 08034
Preparer
William F Bacheler CPA
Phone
8564291835
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The Federal Form 990 is provided to and reviewed by the treasurer.”

Pt VI, Line 19

“Through their website, www.igma.org”

Form 990, Part IX, Line 24E

“Director fees 15000. 15000. 0. 0.”

Form 990, Part IX, Line 24E

“Instructor fees 132635. 132635. 0. 0.”

Form 990, Part IX, Line 24E

“Printing and reproduction 17117. 14550. 2567. 0.”

Form 990, Part IX, Line 24E

“Fundraising expenses 7587. 1662. 0. 5925.”

Form 990, Part IX, Line 24E

“Telephone expenses 941. 0. 941. 0.”

Form 990, Part IX, Line 24E

“Licenses and permits 136. 0. 136. 0.”

Form 990, Part IX, Line 24E

“Computer software 4173. 0. 4173. 0.”

Form 990, Part IX, Line 24E

“Tickets 494. 494. 0. 0.”

Form 990, Part IX, Line 24E

“Other program costs 28211. 28211. 0. 0.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt03rd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Silent Auction Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Tool Pool Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Independent Study Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Truestee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Corresponding Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Recording Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Nominating Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt121st Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt132nd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt14GVL Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt15Guild School Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Guild Administrator
IRS990/Form990PartVIISectionAGrp/TitleTxt17Guild Show Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Guild School Director
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To promote fine miniatures as an art form; to increase awareness and appreciation of high-quality workmanship through public education; to recognize and honor qualified artisans and encourage work of highest quality; to encourage the development of new artisans; to serve interests of artisans and non-artisans.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0312135
IRS990/NetAssetsOrFundBalancesEOYAmt0372654
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IRS990/OfficeExpensesGrp/ProgramServicesAmt02748
IRS990/OfficeExpensesGrp/TotalAmt07874
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0Postage and delivery
IRS990/OtherExpensesGrp/Desc1Website hosting fees
IRS990/OtherExpensesGrp/Desc2Guild study program
IRS990/OtherExpensesGrp/Desc3Credit card fees
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1175
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
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IRS990/OtherExpensesGrp/ProgramServicesAmt02235
IRS990/OtherExpensesGrp/ProgramServicesAmt12361
IRS990/OtherExpensesGrp/ProgramServicesAmt230826
IRS990/OtherExpensesGrp/ProgramServicesAmt315611
IRS990/OtherExpensesGrp/TotalAmt08054
IRS990/OtherExpensesGrp/TotalAmt12536
IRS990/OtherExpensesGrp/TotalAmt230826
IRS990/OtherExpensesGrp/TotalAmt322618
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02755
IRS990/PayrollTaxesGrp/ProgramServicesAmt02747
IRS990/PayrollTaxesGrp/TotalAmt05502
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Sophia Harris
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Other programs
IRS990/ProgramServiceRevenueGrp/Desc1Guild school
IRS990/ProgramServiceRevenueGrp/Desc2Guild study program
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0112004
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1474624
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt231905
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0Annual guild show - to promote artisans and raise awareness of fine miniatures as an art form by offering a showcase for top-quality miniatures.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt081437
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt094038
IRS990/ProgSrvcAccomActy3Grp/Desc0Guild study program - education of members in the fine art of creating miniatures, to encourage the development of new artisans, to raise awareness and appreciation of high-quality workmanship.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
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IRS990/PYOtherExpensesAmt0611384
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IRS990/PYRevenuesLessExpensesAmt059234
IRS990/PYSalariesCompEmpBnftPaidAmt055648
IRS990/PYTotalExpensesAmt0667032
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IRS990/ReconcilationRevenueExpnssAmt060519
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Fundraising revenue 2020: 1770. 2021: 5404. 2022: 9336. 2023: 6232. 2024: 8117.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt047330
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt043834
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt055330
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06669
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05319
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01227
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0331
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0261
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt013807
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0671703
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0541231
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0653326
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IRS990ScheduleA/InvestmentIncomeCYPct00.00450
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt08117
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06232
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt09336
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01770
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