Civic Intelligence

Charlevoix Circle of Arts

990 • Fiscal year 2019 • EIN 26-2637019

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 04, 2020

Organization ProfileWWW.CHARLEVOIXCIRCLE.COM
PO Box 617Charlevoix, MI 49720

(231) 547-3554

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.02x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

15th percentile

-30%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-33%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$85,127

Down $36,504 (-30%) from 2018

Net Assets

Down

$78,276

Down $35,864 (-31%) from 2018

Liabilities

Down

$6,851

Down $640 (-8.5%) from 2018

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin21st percentile

Revenue

Down

$318,868

Down $158,792 (-33%) from 2018

Expenses

Down

$359,732

Down $126,455 (-26%) from 2018

Net Income

Down

-$40,864

Down $32,337 (-379%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$1.5M$1.0M$500K$0Assets 2016: $26,236Liabilities 2016: $3,481Net Assets 2016: $22,7552016Assets 2017: $129,258Liabilities 2017: $6,591Net Assets 2017: $122,6672017Assets 2018: $121,631Liabilities 2018: $7,491Net Assets 2018: $114,1402018Assets 2019: $85,127Liabilities 2019: $6,851Net Assets 2019: $78,2762019Assets 2020: $125,231Liabilities 2020: $4,627Net Assets 2020: $120,6042020Assets 2021: $147,578Liabilities 2021: $4,797Net Assets 2021: $142,7812021Assets 2022: $169,582Liabilities 2022: $21,416Net Assets 2022: $148,1662022Assets 2023: $165,713Liabilities 2023: $4,993Net Assets 2023: $160,7202023Assets 2024: $1,161,941Liabilities 2024: $36,640Net Assets 2024: $1,125,3012024

Highlighted filing

2019

Assets$85,127
Liabilities$6,851
Net Assets$78,276
Open 2019 Filing

Operations Trend

Revenue Growth16th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $154,635Expenses 2016: $128,095Net Income 2016: $26,5402016Revenue 2017: $350,308Expenses 2017: $250,396Net Income 2017: $99,9122017Revenue 2018: $477,660Expenses 2018: $486,187Net Income 2018: -$8,5272018Revenue 2019: $318,868Expenses 2019: $359,732Net Income 2019: -$40,8642019Revenue 2020: $201,620Expenses 2020: $159,292Net Income 2020: $42,3282020Revenue 2021: $253,242Expenses 2021: $234,393Net Income 2021: $18,8492021Revenue 2022: $268,448Expenses 2022: $259,672Net Income 2022: $8,7762022Revenue 2023: $263,082Expenses 2023: $251,541Net Income 2023: $11,5412023Revenue 2024: $1,207,027Expenses 2024: $274,721Net Income 2024: $932,3062024

Highlighted filing

2019

Revenue$318,868
Expenses$359,732
Net Income-$40,864
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 4, 2020
Return Version
2019v5.0
Gross Receipts
$318,868
Mission and Program Overview

Mission

The charlevoix circle of arts (the circle) is a nonprofit arts organization serving the greater charlevoix area. Open year round, the circle presents a wide variety of art and cultural events including visual arts exhibits, lectures, theatrical & musical performances, as well as classes for children and adults. Thousands of visitors have enjoyed the circle's activities and look forward to a bright future as we continue to grow.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$87,698$53,487▼ $34,211
Land, Buildings, and Equipment, Net$30,833$25,833▼ $5,000
Prepaid Expenses and Deferred Charges$3,000$3,000→ $0
Savings and Temporary Cash Investments$100$2,807▲ $2,707
Total Assets$121,631$85,127▼ $36,504
Liabilities
Other Liabilities$7,253$6,851▼ $402
Accounts Payable and Accrued Expenses$238--
Total Liabilities$7,491$6,851▼ $640
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$114,140$78,276▼ $35,864
Total Net Assets Fund Balance$114,140$78,276▼ $35,864
Total Liabilities and Net Assets / Fund Balance$121,631$85,127▼ $36,504

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$25,833$9,167$35,000
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Charie MeteviaPresident
Chris MorleyTrustee
Doug PetersTrustee
Laura KellyTrustee
Robert GroveTrustee
Robert KoachesSecretary
Jamie MclaneTreasurer
Linda WestonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$44,285
Program Service Revenue
$274,576
Investment Income
$7
Other Revenue
$0
All Other Contributions
$34,085
Change in Net Assets
$-40,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$201,135
Other Expenses$158,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$97,881$81,897-$179,778
Fees for Services Other$70,067$6,227-$76,294
Other Expenses$23,505--$23,505
Occupancy$8,542$6,858-$15,400
Payroll Taxes$8,264$6,598-$14,862
Advertising$4,562$6,920-$11,482
Office Expenses$2,176$8,197-$10,373
Depreciation Depletion$10,000--$10,000
Other Employee Benefits$6,229$266-$6,495
Travel$5,942$65-$6,007
Fees for Services Accounting-$2,940-$2,940
Insurance-$2,088-$2,088
Payment Travel Entrtnmnt Publicly Ofcl$508--$508
Total Functional Expenses$237,676$122,056$0$359,732
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$3,188
Deferred Revenue$2,500
Sales Tax Payable$1,163
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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 7A

“YES”

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

“No review was or will be conducted.”

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

“Salary and wage determinations are based on comparable regional non-profit data.”

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

“Salary and wage determinations are based on comparable regional non-profit data.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Charlevoix Circle of Arts
EIN
26-2637019
Phone
2315473554
Address
PO BOX 617, CHARLEVOIX, MI 49720

Signing Officer

Name
Jamie Mclane
Title
Treasurer
Phone
2315473554
Signed
2020-11-04

Organization Details

Principal Officer
Jamie Mclane
Voting Board Members
11
Independent Board Members
11
Employees
10

Preparer

Firm
Hoffman Mclane CPA Firm Plc
Address
104 MASON ST, CHARLEVOIX, MI 49720
Preparer
Robert B Hoffman CPA
Phone
2315472663
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The charlevoix circle of arts (the circle) is a nonprofit arts organization serving the greater charlevoix area. Open year round, the circle presents a wide variety of art and cultural events including visual arts exhibits, lectures, theatrical & musical performances, as well as classes for children and adults. Thousands of visitors have enjoyed the circle's activities and look forward to a bright future as we continue to grow.”

Form 990, Page 2, Part III, Line 4D

“Classes offered included summer art camps, fine art painting, jewelry making, printmaking, textiles, drawing studios, children's hand-on projects and docent tours, community art projects.”

Form 990, Part IX, Line 11G

“Dues & subscriptions 0 388 0 other general cost 0 1,129 0 contract labor 0 1,936 0 special events special events costs 26,195 0 0 0 0 0 exhibits & gift shop exhibits costs 2,983 0 0 miscellaneous 53 0 0 supplies 543 0 0 0 0 0 gerber strings dues & subscriptions 538 0 0 contract labor 26,788 0 0 music supplies/instrument 320 0 0 miscellaneous 503 0 0 0 0 0 programs education & camps costs 1,298 0 0 contract labor 10,650 0 0 miscellaneous 196 0 0 0 0 0 parking other costs 0 2,774 0 total 70,067 6,227 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 5,000”

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

“Charlevoix circle of art's permanent collection includes the norman brumm artist's reference library, with approximately 1,000 rare art history, instruction and reference books.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHARLEVOIX CIRCLE OF ART'S PERMANENT COLLECTION INCLUDES THE NORMAN BRUMM ARTIST'S REFERENCE LIBRARY, WITH APPROXIMATELY 1,000 RARE ART HISTORY, INSTRUCTION AND REFERENCE BOOKS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARY AND WAGE DETERMINATIONS ARE BASED ON COMPARABLE REGIONAL NON-PROFIT DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARY AND WAGE DETERMINATIONS ARE BASED ON COMPARABLE REGIONAL NON-PROFIT DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 5,000
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$85,127
Liabilities
$6,851
Net assets
$78,276
Revenue
$318,868
Expenses
$359,732
Net income
-$40,864
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.16$0.04$1.13$1.21$0.27$0.93
2023Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.16$0.26$0.25$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.15$0.27$0.26$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.14$0.25$0.23$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.12$0.20$0.16$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.09$0.01$0.08$0.32$0.36$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$0.48$0.49$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$0.35$0.25$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.02$0.15$0.13$0.03