Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
EIN 26-2888114 • 501(c)3 • Pine City, MN
Profile
Community arts programs and education
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% 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
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Assets
Down$125,070
Down $10,380 (-7.7%) from 2023
Liabilities
Down$31,107
Down $4,595 (-13%) from 2023
Net Assets
Down$93,963
Down $5,785 (-5.8%) from 2023
Revenue
Up$96,530
Up $20,849 (+28%) from 2023
Expenses
Up$102,315
Up $25,744 (+34%) from 2023
Net Income
Down-$5,785
Down $4,895 (-550%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Community arts programs and education
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE QUALITY LESSONS, WORKSHOPS AND CLASSES, EVENTS THAT CREATE A POSITIVE EXPERIENCE FOR THE COMMUNITY, AND MONTHLY EXHIBITIONS WHICH HIGHLIGHT LOCAL ARTIST. | - | $93,603 |
| ACCUMULATED DEPRECIATION ON ASSETS. | - | $5,094 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LINDA DEFENBAUGH | President | PT | $0 | - | - |
| JENNIFER PETERS | Vice Preside | PT | $0 | - | - |
| NANCY MACH | Secretary/Tr | PT | $0 | - | - |
| STACY O'ROURKE | Director | - | $0 | - | - |
| JACK FRECHETTE | Director | - | $0 | - | - |
| TIM LEE | Director | - | $0 | - | - |
| CYNDI ZEMAN | Director | - | $0 | - | - |
| SHAWNDA SCHELINDER | Director | - | $0 | - | - |
| MAKAYLA THOMPSON | Director | - | $0 | - | - |
| CATHY CLUNE | Director | - | $0 | - | - |
| NADIA HONARY-SATRIANO | Director | - | $0 | - | - |
“Expenses marketing 2,103 insurance 1,758 supplies 4,228 program expense 58,088 business expense 2,341 grant reporting 100 total 68,618”
“Loan fees 2,049 2,049 less accumulated amortization 512 922 total 1,537 1,127”
“Accounts payable and accrued expenses 2,314 2,231 unsecured notes and loans payable 33,388 28,876”
“Accumulated depreciation on assets.”
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 | BONNIE MENIGO |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3206294924 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 308 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PINE CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55063 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 44391 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 37595 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 39914 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5785 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 13201 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 135450 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 125070 |
| IRS990EZ/GrossReceiptsAmt | 0 | 96530 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 18 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 89522 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 86348 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 99748 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 93963 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 99748 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 93963 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 20446 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 1.00 |
| 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 | LINDA DEFENBAUGH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JENNIFER PETERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | NANCY MACH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | STACY O'ROURKE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JACK FRECHETTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | TIM LEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | CYNDI ZEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | SHAWNDA SCHELINDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | MAKAYLA THOMPSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | CATHY CLUNE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | NADIA HONARY-SATRIANO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| 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/BOYAmt | 0 | 1537 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1127 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 68618 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COMMUNITY ARTS PROGRAMS AND EDUCATION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 50 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 56598 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE QUALITY LESSONS, WORKSHOPS AND CLASSES, EVENTS THAT CREATE A POSITIVE EXPERIENCE FOR THE COMMUNITY, AND MONTHLY EXHIBITIONS WHICH HIGHLIGHT LOCAL ARTIST. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | ACCUMULATED DEPRECIATION ON ASSETS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 93603 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 5094 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 35702 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 31107 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 102315 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 98697 |
| IRS990EZ/TotalRevenueAmt | 0 | 96530 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://WWW.PINECENTER.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 39914 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 19832 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 44076 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 33719 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20014 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 157555 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 56616 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 55849 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 51113 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 25442 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 17929 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 206949 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 364504 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 96530 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 75681 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 95189 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 59161 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 37943 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 364504 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 96530 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 75681 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 95189 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 59161 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 37943 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 364504 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES MARKETING 2,103 INSURANCE 1,758 SUPPLIES 4,228 PROGRAM EXPENSE 58,088 BUSINESS EXPENSE 2,341 GRANT REPORTING 100 TOTAL 68,618 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LOAN FEES 2,049 2,049 LESS ACCUMULATED AMORTIZATION 512 922 TOTAL 1,537 1,127 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,314 2,231 UNSECURED NOTES AND LOANS PAYABLE 33,388 28,876 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCUMULATED DEPRECIATION ON ASSETS. |
| 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, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LINDA DEFENBAUGH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3206294924 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PINE CENTER FOR THE ARTS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PINE |
| ReturnHeader/Filer/EIN | 0 | 262888114 |
| ReturnHeader/Filer/PhoneNum | 0 | 3206294924 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 308 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PINE CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55063 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411926228 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CURRIE MYERS & ASSOCIATES LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 539 MAIN ST S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PINE CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55063 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3206292090 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-29 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KRISTA CURRIE CPA EA |
| ReturnHeader/ReturnTs | 0 | 2025-10-30T17:54:56-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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