Civic Intelligence

Kneisel Hall

990 • Fiscal year 2015 • EIN 23-7361263

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 13, 2016

P O Box 648Blue Hill, ME 04614

(207) 374-2811

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

8th percentile

0.00x

Higher debt load relative to revenue than 8% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

89th percentile

43%

Higher net margin than 89% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

24th percentile

$53,592

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

67th percentile

5.6%

Faster asset growth than 67% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

84th percentile

32%

Faster revenue growth than 84% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$8,091,185

Up $431,317 (+5.6%) from 2014

Net Assets

Up

$8,088,169

Up $428,846 (+5.6%) from 2014

Liabilities

Up

$3,016

Up $2,471 (+453%) from 2014

Revenue

Up

$1,331,354

Up $319,178 (+32%) from 2014

Expenses

Up

$760,400

Up $99,799 (+15%) from 2014

Net Income

Up

$570,954

Up $219,379 (+62%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $4,797,134Liabilities 2011: $799Net Assets 2011: $4,796,3352011Assets 2012: $5,240,782Liabilities 2012: $67Net Assets 2012: $5,240,7152012Assets 2013: $6,977,980Liabilities 2013: $543Net Assets 2013: $6,977,4372013Assets 2014: $7,659,868Liabilities 2014: $545Net Assets 2014: $7,659,3232014Assets 2015: $8,091,185Liabilities 2015: $3,016Net Assets 2015: $8,088,1692015Assets 2016: $8,814,726Liabilities 2016: $915Net Assets 2016: $8,813,8112016Assets 2017: $9,942,836Liabilities 2017: $647Net Assets 2017: $9,942,1892017Assets 2018: $9,932,328Liabilities 2018: $9,432Net Assets 2018: $9,922,8962018Assets 2019: $11,263,379Liabilities 2019: $611Net Assets 2019: $11,262,7682019Assets 2020: $12,351,194Liabilities 2020: $970Net Assets 2020: $12,350,2242020Assets 2021: $13,811,555Liabilities 2021: $1,485Net Assets 2021: $13,810,0702021Assets 2022: $12,374,565Liabilities 2022: $0Net Assets 2022: $12,374,5652022Assets 2023: $13,311,046Liabilities 2023: $65Net Assets 2023: $13,310,9812023Assets 2024: $14,641,258Liabilities 2024: $15,338Net Assets 2024: $14,625,9202024

Highlighted filing

2015

Assets$8,091,185
Liabilities$3,016
Net Assets$8,088,169

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $595,6482011Expenses 2012: $592,5992012Revenue 2013: $1,943,290Expenses 2013: $632,787Net Income 2013: $1,310,5032013Revenue 2014: $1,012,176Expenses 2014: $660,601Net Income 2014: $351,5752014Revenue 2015: $1,331,354Expenses 2015: $760,400Net Income 2015: $570,9542015Revenue 2016: $1,070,367Expenses 2016: $826,898Net Income 2016: $243,4692016Revenue 2017: $1,165,380Expenses 2017: $844,825Net Income 2017: $320,5552017Revenue 2018: $1,415,662Expenses 2018: $921,908Net Income 2018: $493,7542018Revenue 2019: $868,706Expenses 2019: $944,442Net Income 2019: -$75,7362019Revenue 2020: $1,072,108Expenses 2020: $602,613Net Income 2020: $469,4952020Revenue 2021: $1,519,605Expenses 2021: $968,354Net Income 2021: $551,2512021Revenue 2022: $1,919,567Expenses 2022: $1,020,950Net Income 2022: $898,6172022Revenue 2023: $1,459,143Expenses 2023: $1,119,830Net Income 2023: $339,3132023Revenue 2024: $2,251,604Expenses 2024: $1,155,668Net Income 2024: $1,095,9362024

Highlighted filing

2015

Revenue$1,331,354
Expenses$760,400
Net Income$570,954
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 13, 2016
Return Version
2015v2.1
Gross Receipts
$1,331,354
Mission and Program Overview

Mission

To foster the art of chamber music through teaching and performance in an intimate environment steeped in tradition and artistic excellence, thereby enriching the artistic skills of its students and the cultural life of the surrounding community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,433,900$5,776,767▲ $342,867
Land, Buildings, and Equipment, Net$1,634,950$1,814,525▲ $179,575
Savings and Temporary Cash Investments$532,409$440,591▼ $91,818
Cash and Non-Interest-Bearing Accounts$91$409▲ $318
Accounts Receivable-$375-
Total Assets$7,659,868$8,091,185▲ $431,317
Other Assets Total$58,518$58,518→ $0
Liabilities
Accounts Payable and Accrued Expenses$545$3,016▲ $2,471
Total Liabilities$545$3,016▲ $2,471
Net Assets / Fund Balance
Unrestricted Net Assets$3,811,583$4,035,557▲ $223,974
Temporarily Rstr Net Assets$3,505,791$3,460,663▼ $45,128
Permanently Rstr Net Assets$341,949$591,949▲ $250,000
Total Net Assets Fund Balance$7,659,323$8,088,169▲ $428,846
Total Liabilities and Net Assets / Fund Balance$7,659,868$8,091,185▲ $431,317

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,643,970$667,046$2,311,016
Equipment$105,524$123,454$228,978
Other Land Buildings$57,010$43,162$100,172
Land$8,021-$8,021

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$5,504,392$531,124▲ $8,766$149,300$5,836,482
2014$5,093,014$57,920▲ $496,408$84,450$5,504,392
2013$3,426,708$1,048,822▲ $737,484$61,500$5,093,014
2012$3,078,874$67,755▲ $379,079$40,500$3,426,708
2011$3,033,857$21,940▲ $121,077$39,500$3,078,874
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ellen WernerExecutive DiFT$53,592$53,592
Seymour LipkinArtistic DirectorPT$33,979$33,979
Revenue and Support

Revenue Composition

Contributions and Grants
$1,011,405
Program Service Revenue
$164,291
Investment Income
$152,150
Other Revenue
$3,508
All Other Contributions
$1,011,405
Change in Net Assets
$570,954
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$390,517
Salaries, Compensation, and Employee Benefits$369,883
Total Fundraising Expense$40,261
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$166,382$79,915-$246,297
Occupancy$82,557$8,340-$90,897
Current Officers, Directors, Trustees, and Key Employees$60,775-$26,796$87,571
Depreciation Depletion$73,280--$73,280
Fees for Services Other$54,690$1,595$147$56,432
Office Expenses$253$18,406$9,798$28,457
Payroll Taxes$16,466$5,794$1,940$24,200
Insurance$3,058$14,509$360$17,927
Advertising$17,281$484-$17,765
Other Employee Benefits-$11,815-$11,815
All Other Expenses$8,748$610$1,220$10,578
Travel$7,510$1,287-$8,797
Other Expenses$10,492$6,434-$6,434
Fees for Services Accounting-$3,165-$3,165
Interest-$2,295-$2,295
Total Functional Expenses$565,325$154,814$40,261$760,400
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Seymour lipkin ellen werner artistic dir exec dir married susan richardson robin clements trustee trustee siblings in-law

Form 990, Page 6, Part VI, Line 11B

A copy of the draft form 990 is reviewed by the executive committee of the governing board.

Form 990, Page 6, Part VI, Line 12C

The executive committee reviews any proposed commercial transactions that would benefit a board member or key employee, and if any are present, then it would require bids from that individual as well as those with no connection to the organization, and it would advise the members of the governing board, in writing, what the conflict might be. The board would then decide how to proceed in spite of there being a potential conflict and after considering other bids.

Form 990, Page 6, Part VI, Line 15A

The governing board, upon recommendation of the finance and personnel committees, determines compensation for both the executive director and the artistic director.

Form 990, Page 6, Part VI, Line 15B

The governing board, upon recommendation of the finance and personnel committees, determines compensation for both the executive director and the artistic director.

Form 990, Page 6, Part VI, Line 19

If a request were to be made for copies of the governing documents or conflict of interest policy, the governing board would decide whether or not to release them. The same is generally true for the financial statements except that certain parties request them each year, and a separate approval by the governing board for those parties is not needed; instead the executive director is authorized to release them to those parties.

Filing and Contact Details

Filer

Filer Name
Kneisel Hall
EIN
23-7361263
Phone
2073742811
Address
P O BOX 648, BLUE HILL, ME 04614

Signing Officer

Name
Ellen Werner
Title
Executive Director
Phone
2073742811
Signed
2016-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Werner
Formed
1953
Legal Domicile
Me
Voting Board Members
19
Independent Board Members
19
Employees
30
Volunteers
20

Preparer

Firm
Loiselle Goodwin & Hinds
Address
12 STILLWATER AVE STE 5, BANGOR, ME 04401
Preparer
Christopher S Hinds
Phone
2079904585
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To foster the art of chamber music through teaching and performance in an intimate environment steeped in tradition and artistic excellence, thereby enriching the artistic skills of its students and the cultural life of the surrounding community.

Form 990, Part XI, Line 9

Change in value of crut 0

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment in intended to provide a predictable stream of funding for the school's programs while seeking to maintain purchasing power of the endowment assets. Endowment distributions (annual maximum of 4.5%) are used for scholarships, faculty salaries, and maintenance of facilities.

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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt084450
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt058500
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0737484

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.6$0.02$14.6$2.25$1.16$1.10
2023Detailed filing. Detailed filing data is available for this year.$13.3$0.00$13.3$1.46$1.12$0.34
2022Detailed filing. Detailed filing data is available for this year.$12.4$0.00$12.4$1.92$1.02$0.90
2021Detailed filing. Detailed filing data is available for this year.$13.8$0.00$13.8$1.52$0.97$0.55
2020Detailed filing. Detailed filing data is available for this year.$12.4$0.00$12.4$1.07$0.60$0.47
2019Detailed filing. Detailed filing data is available for this year.$11.3$0.00$11.3$0.87$0.94$0.08
2018Detailed filing. Detailed filing data is available for this year.$9.93$0.01$9.92$1.42$0.92$0.49
2017Detailed filing. Detailed filing data is available for this year.$9.94$0.00$9.94$1.17$0.84$0.32
2016Detailed filing. Detailed filing data is available for this year.$8.81$0.00$8.81$1.07$0.83$0.24
2015Detailed filing. Detailed filing data is available for this year.$8.09$0.00$8.09$1.33$0.76$0.57
2014Detailed filing. Detailed filing data is available for this year.$7.66$0.00$7.66$1.01$0.66$0.35
2013Detailed filing. Detailed filing data is available for this year.$6.98$0.00$6.98$1.94$0.63$1.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.00$5.24$0.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.80$0.00$4.80$0.60