Civic Intelligence

Arbor Gallery Inc.

EIN 27-1196517 • 501(c)3 • Merced, CA

Pub. 78 Eligible990-N Coverage

Profile

To educate and expose the public to various works of art by local artists.

645 W Main StreetMerced, CA 95340

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

87th percentile

42%

Higher net margin than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

88th percentile

55%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

46%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$43,983

Up $15,615 (+55%) from 2023

Liabilities

Up

$2,982

Up $1,931 (+184%) from 2023

Net Assets

Up

$41,001

Up $13,684 (+50%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin87th percentile

Revenue

Up

$32,535

Up $10,182 (+46%) from 2023

Expenses

Down

$18,851

Down $576 (-3.0%) from 2023

Net Income

Up

$13,684

Up $10,758 (+368%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$60K$40K$20K$0Assets 2023: $28,368Liabilities 2023: $1,051Net Assets 2023: $27,3172023Assets 2024: $43,983Liabilities 2024: $2,982Net Assets 2024: $41,0012024

Highlighted filing

2024

Assets$43,983
Liabilities$2,982
Net Assets$41,001
Open 2024 Filing

Operations Trend

Revenue Growth84th percentile

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

$40K$30K$20K$10K$0Revenue 2023: $22,353Expenses 2023: $19,427Net Income 2023: $2,9262023Revenue 2024: $32,535Expenses 2024: $18,851Net Income 2024: $13,6842024

Highlighted filing

2024

Revenue$32,535
Expenses$18,851
Net Income$13,684
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,983
Liabilities
$2,982
Net assets
$41,001
Revenue
$32,535
Expenses
$18,851
Net income
$13,684
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$44.0$2.98$41.0$32.5$18.9$13.7
2023Detailed filing. Detailed filing data is available for this year.$28.4$1.05$27.3$22.4$19.4$2.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 18, 2025
Return Version
2024v5.2
Gross Receipts
$32,535
Mission and Program Overview

Mission

To educate and expose the public to various works of art by local artists.

Program Services

DescriptionGrantsExpenses
PROVIDED A GALLERY TO GIVE ACCESS TO DIFFERENT TYPES OF ART WORK TO THE PUBLIC AND GIVING EXIBIT SPACE FOR WORKS OF ART BY LOCAL ARTISTS TO BE DISPLAYED.-$12,988
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TONIA HEMMETreasurer-$0--
ROSE TRIPPPresident-$0--
CAROLE KAMERERVice President-$0--
JACKIE ANDERSONAdvisor-$0--
LESLIE FRAZIERSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Arbor Gallery Inc
EIN
27-1196517
Phone
2093848338
Address
645 W MAIN STREET, MERCED, CA 95340

Signing Officer

Name
Tonia Hemme
Title
Treasurer
Signed
2025-08-18
Discuss with paid preparer
Yes

Preparer

Firm
Covert Sales Craig & Allan Llp
Address
102 West Alexander Avenue, Merced, CA 95348
Preparer
Robert A Craig
Phone
2097251370
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $898”

Other Expenses.1012

“Insurance $721”

Other Expenses.1

“SUPPLIES $4552”

Other Expenses.2

“GALLERY EXPENSES $933”

Other Expenses.3

“OTHER EXPENSE $443”

Other Expenses.4

“SECURITY $225”

Other Expenses.5

“Dues and subscriptions $125”

Other Expenses.7

“PROPERTY TAX $27”

Other Assets.1004

“Miscellaneous - Beginning $280 Miscellaneous - Ending $280”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $1051 Accounts Payable and Accrued Expenses - Ending $2238”

Total Liabilities.1

“SALES TAX PAYABLE - Beginning $0 SALES TAX PAYABLE - Ending $492”

Total Liabilities.2

“GC PAYABALE - Beginning $0 GC PAYABALE - Ending $252”

Raw XML Appendix168 raw XML fields

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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0TONIA HEMME
IRS990EZ/BooksInCareOfDetail/PhoneNum02093848338
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0645 W MAIN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MERCED
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095340
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028088
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt043703
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt032535
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt013684
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0698
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt028368
IRS990EZ/Form990TotalAssetsGrp/EOYAmt043983
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt032535
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt027317
IRS990EZ/NetAssetsOrFundBalancesEOYAmt041001
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt027317
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt041001
IRS990EZ/OccupancyRentUtltsAndMaintAmt010200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TONIA HEMME
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROSE TRIPP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CAROLE KAMERER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JACKIE ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LESLIE FRAZIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Advisor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0280
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0280
IRS990EZ/OtherExpensesTotalAmt07924
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO EDUCATE AND EXPOSE THE PUBLIC TO VARIOUS WORKS OF ART BY LOCAL ARTISTS.
IRS990EZ/PrintingPublicationsPostageAmt029
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED A GALLERY TO GIVE ACCESS TO DIFFERENT TYPES OF ART WORK TO THE PUBLIC AND GIVING EXIBIT SPACE FOR WORKS OF ART BY LOCAL ARTISTS TO BE DISPLAYED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt012988
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01051
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02982
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt018851
IRS990EZ/TotalProgramServiceExpensesAmt012988
IRS990EZ/TotalRevenueAmt032535
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt032535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt022353
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt033187
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt088075
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt088075
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt032535
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt022353
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt033187
IRS990ScheduleA/Total509Grp/TotalAmt088075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt032535
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt022353
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt033187
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt088075
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $898
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $721
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUPPLIES $4552
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GALLERY EXPENSES $933
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER EXPENSE $443
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SECURITY $225
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DUES AND SUBSCRIPTIONS $125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROPERTY TAX $27
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Miscellaneous - Beginning $280 Miscellaneous - Ending $280
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Accounts Payable and Accrued Expenses - Beginning $1051 Accounts Payable and Accrued Expenses - Ending $2238
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SALES TAX PAYABLE - Beginning $0 SALES TAX PAYABLE - Ending $492
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11GC PAYABALE - Beginning $0 GC PAYABALE - Ending $252
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.2
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TONIA HEMME
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARBOR GALLERY INC
ReturnHeader/Filer/BusinessNameControlTxt0ARBO
ReturnHeader/Filer/EIN0271196517
ReturnHeader/Filer/PhoneNum02093848338
ReturnHeader/Filer/USAddress/AddressLine1Txt0645 W MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0MERCED
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095340
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201710711
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COVERT SALES CRAIG & ALLAN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0102 West Alexander Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Merced
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095348
ReturnHeader/PreparerPersonGrp/PhoneNum02097251370
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert A Craig
ReturnHeader/ReturnTs02025-08-18T11:27:23-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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