Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
EIN 20-0814939 • 501(c)3 • Mankato, MN
Profile
Advocating and promoting arts and culture as it relates to community and economic development, educating local artists/groups, and connecting the community to more arts and culture opportunities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Assets
Down$81,962
Down $50,395 (-38%) from 2023
Liabilities
Up$9,230
Up $7,104 (+334%) from 2023
Net Assets
Down$72,732
Down $57,499 (-44%) from 2023
Revenue
Down$130,885
Down $68,218 (-34%) from 2023
Expenses
Up$188,384
Up $60,596 (+47%) from 2023
Net Income
Down-$57,499
Down $128,814 (-181%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Promoting regional arts and culture
Advocating and promoting arts and culture as it relates to community and economic development, educating local artists/groups, and connecting the community to more arts and culture opportunities.
| Description | Grants | Expenses |
|---|---|---|
| ARTS COMMISSION FOR THE CITIES OF MANKATO AND NORTH MANKATO | - | $61,464 |
| ADVOCACY, EDUCATION AND SERVICES FOR REGIONAL ARTISTS AND ARTS ORGANIZATIONS | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BETH SERRILL | President | - | $0 | - | - |
| STACEY STRAKA | Director | - | $0 | - | - |
| TAMERA SAAR | Secretary | - | $0 | - | - |
| BOB PRESTON | Treasurer | - | $0 | - | - |
| KATIE HEINTZ | Director | - | $0 | - | - |
| MELISSA KETCHUM | Director | - | $0 | - | - |
| MIKE LAVEN | Director | - | $0 | - | - |
| TAMI PAULSEN | Director | - | $0 | - | - |
| LISA BIGHAM | Director | - | $0 | - | - |
| DENISE LAUERMAN | Director | - | $0 | - | - |
| MEGHAN STRAIT | Director | - | $0 | - | - |
“Expenses advertising & promotion 13,592 office expense 635 supplies 1,750 telephone 1,099 it/security 1,877 travel & workshops 209 insurance 2,339 bank & merchant fees 2,326 fundraising expenses 898 affiliate expenses 1,664 other program expenses 4,008 misc expenses 2,106 best in art 2,510 board expenses 221 staff training 169 database fees 3,875 art festival expenses 43,410 total 82,688”
“Accounts receivable 0 1,101 total 0 1,101”
“Accounts payable and accrued expenses 2,090 8,682 payroll liabilities 0 350 payable to fiscal agent 0 0 accrued wages & payroll taxes 0 0 payroll taxes payable 0 0 city of mankato payable 0 0 credit cards payable 36 198 mn department of revenue 0 0 payable city art 0 0”
“Advocating and promoting arts and culture as it relates to community and economic development, educating local artists/groups, and connecting the community to more arts and culture opportunities.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DAROLYN JUBERIEN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5075087165 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 217 E WALNUT ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MANKATO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 56001 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 132357 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 80861 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 82628 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -57499 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 8584 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 132357 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 81962 |
| IRS990EZ/GrossReceiptsAmt | 0 | 130885 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 150 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 130231 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 72732 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 130231 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 72732 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5841 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BETH SERRILL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | STACEY STRAKA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TAMERA SAAR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BOB PRESTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KATIE HEINTZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MELISSA KETCHUM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MIKE LAVEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | TAMI PAULSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | LISA BIGHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | DENISE LAUERMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | MEGHAN STRAIT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1101 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 82688 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ADVOCATING AND PROMOTING ARTS AND CULTURE AS IT RELATES TO COMMUNITY AND ECONOMIC DEVELOPMENT, EDUCATING LOCAL ARTISTS/GROUPS, AND CONNECTING THE COMMUNITY TO MORE ARTS AND CULTURE OPPORTUNITIES. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 623 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 48107 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ARTS COMMISSION FOR THE CITIES OF MANKATO AND NORTH MANKATO |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | ADVOCACY, EDUCATION AND SERVICES FOR REGIONAL ARTISTS AND ARTS ORGANIZATIONS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 61464 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 90648 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2126 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 9230 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 188384 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 61464 |
| IRS990EZ/TotalRevenueAmt | 0 | 130885 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.TWINRIVERSARTS.ORG |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME 202,962 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 82628 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 100236 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 98551 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 107912 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 96976 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 486303 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 57729 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 48107 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 95070 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1345 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 39762 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 66785 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 251069 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.65950 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.61990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 486303 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 82628 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 100236 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 98551 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 107912 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 96976 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 486303 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 737373 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING & PROMOTION 13,592 OFFICE EXPENSE 635 SUPPLIES 1,750 TELEPHONE 1,099 IT/SECURITY 1,877 TRAVEL & WORKSHOPS 209 INSURANCE 2,339 BANK & MERCHANT FEES 2,326 FUNDRAISING EXPENSES 898 AFFILIATE EXPENSES 1,664 OTHER PROGRAM EXPENSES 4,008 MISC EXPENSES 2,106 BEST IN ART 2,510 BOARD EXPENSES 221 STAFF TRAINING 169 DATABASE FEES 3,875 ART FESTIVAL EXPENSES 43,410 TOTAL 82,688 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 0 1,101 TOTAL 0 1,101 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,090 8,682 PAYROLL LIABILITIES 0 350 PAYABLE TO FISCAL AGENT 0 0 ACCRUED WAGES & PAYROLL TAXES 0 0 PAYROLL TAXES PAYABLE 0 0 CITY OF MANKATO PAYABLE 0 0 CREDIT CARDS PAYABLE 36 198 MN DEPARTMENT OF REVENUE 0 0 PAYABLE CITY ART 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ADVOCATING AND PROMOTING ARTS AND CULTURE AS IT RELATES TO COMMUNITY AND ECONOMIC DEVELOPMENT, EDUCATING LOCAL ARTISTS/GROUPS, AND CONNECTING THE COMMUNITY TO MORE ARTS AND CULTURE OPPORTUNITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BETH SERRILL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5074610647 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | TWIN RIVERS COUNCIL FOR THE ARTS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | TWIN |
| ReturnHeader/Filer/EIN | 0 | 200814939 |
| ReturnHeader/Filer/PhoneNum | 0 | 5075087165 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 293 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MANKATO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 56002 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 462815829 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BEGALKA & SWANSON PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1660 COMMERCE DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORTH MANKATO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 560031912 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5076254910 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-04-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KELLY BEGALKA |
| ReturnHeader/ReturnTs | 0 | 2025-05-12T15:41:44-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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