Civic Intelligence

Galena Art & Recreation Center

EIN 36-2616288 • 501(c)3 • Galena, IL

Profile

Programs provide recreation, learning experiences, promote health improvement and socialization for all ages. See attachment list 1 for list of programs and number of participants.

11084 US Hwy 20 WestGalena, IL 61036

n/A

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.05x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

30th percentile

-2.6%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

0.2%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,885,899

Down $51,010 (-2.6%) from 2023

Liabilities

Up

$60,126

Up $57,022 (+1837%) from 2023

Net Assets

Down

$1,825,773

Down $108,032 (-5.6%) from 2023

Revenue

Up

$1,145,009

Up $2,165 (+0.2%) from 2023

Expenses

Down

$1,267,663

Down $16,066 (-1.3%) from 2023

Net Income

Up

-$122,654

Up $18,231 (+13%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $887,227Liabilities 2014: $5,268Net Assets 2014: $881,9592014Assets 2015: $834,993Liabilities 2015: $5,409Net Assets 2015: $829,5842015Assets 2016: $856,719Liabilities 2016: $804Net Assets 2016: $855,9152016Assets 2017: $935,996Liabilities 2017: $2,924Net Assets 2017: $933,0722017Assets 2018: $1,768,158Liabilities 2018: $332,873Net Assets 2018: $1,435,2852018Assets 2019: $2,110,883Liabilities 2019: $341,995Net Assets 2019: $1,768,8882019Assets 2020: $2,100,784Liabilities 2020: $246,293Net Assets 2020: $1,854,4912020Assets 2021: $2,298,497Liabilities 2021: $109,679Net Assets 2021: $2,188,8182021Assets 2022: $2,085,878Liabilities 2022: $11,188Net Assets 2022: $2,074,6902022Assets 2023: $1,936,909Liabilities 2023: $3,104Net Assets 2023: $1,933,8052023Assets 2024: $1,885,899Liabilities 2024: $60,126Net Assets 2024: $1,825,7732024

Highlighted filing

2024

Assets$1,885,899
Liabilities$60,126
Net Assets$1,825,773

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $399,863Expenses 2014: $389,591Net Income 2014: $10,2722014Revenue 2015: $348,300Expenses 2015: $400,675Net Income 2015: -$52,3752015Revenue 2016: $439,967Expenses 2016: $413,636Net Income 2016: $26,3312016Revenue 2017: $509,044Expenses 2017: $431,887Net Income 2017: $77,1572017Revenue 2018: $946,743Expenses 2018: $444,530Net Income 2018: $502,2132018Revenue 2019: $985,878Expenses 2019: $627,274Net Income 2019: $358,6042019Revenue 2020: $796,157Expenses 2020: $710,554Net Income 2020: $85,6032020Revenue 2021: $1,180,194Expenses 2021: $845,867Net Income 2021: $334,3272021Revenue 2022: $1,005,922Expenses 2022: $1,120,050Net Income 2022: -$114,1282022Revenue 2023: $1,142,844Expenses 2023: $1,283,729Net Income 2023: -$140,8852023Revenue 2024: $1,145,009Expenses 2024: $1,267,663Net Income 2024: -$122,6542024

Highlighted filing

2024

Revenue$1,145,009
Expenses$1,267,663
Net Income-$122,654

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.06$1.83$1.15$1.27$0.12
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.00$1.93$1.14$1.28$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.01$2.07$1.01$1.12$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.11$2.19$1.18$0.85$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.25$1.85$0.80$0.71$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.34$1.77$0.99$0.63$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.33$1.44$0.95$0.44$0.50
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.93$0.51$0.43$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$0.44$0.41$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.01$0.83$0.35$0.40$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.88$0.40$0.39$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 5, 2025
Return Version
2024v5.2
Gross Receipts
$1,180,608
Mission and Program Overview

Mission

Programs provide recreation, learning experiences, promote health improvement and socialization for all ages. See attachment list 1 for list of programs and number of participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,332,722$1,275,689▼ $57,033
Investments in Publicly Traded Securities$544,189$564,299▲ $20,110
Cash and Non-Interest-Bearing Accounts$55,597$45,911▼ $9,686
Savings and Temporary Cash Investments$3,593--
Total Assets$1,936,101$1,885,899▼ $50,202
Liabilities
Mortgage Notes Payable Secured by Investment Property-$50,000-
Accounts Payable and Accrued Expenses$3,104$10,126▲ $7,022
Total Liabilities$3,104$60,126▲ $57,022
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,932,997$1,825,773▼ $107,224
Total Net Assets Fund Balance$1,932,997$1,825,773▼ $107,224
Total Liabilities and Net Assets / Fund Balance$1,936,101$1,885,899▼ $50,202

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$962,928$229,030$1,191,958
Leasehold Improvements$190,491$74,749$265,240
Land$100,000-$100,000
Equipment$22,270$14,527$36,797
Compensation and Service Providers

Board Members and Trustees

NameTitle
Drew BurkenPresident
Ashley PetersonVice President
Callie BessertDirector
Cassie WienenDirector
Lynn BemingDirector
Tim BuiskerDirector
Pete StrykerSecretary
Emily SimmonsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$320,454
Program Service Revenue
$741,387
Investment Income
$35,134
Other Revenue
$48,034
All Other Contributions
$68,279
Change in Net Assets
$-122,654
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$949,311
Other Expenses$318,352
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$759,589$110,171$0$869,760
Payroll Taxes$60,058$11,575$0$71,633
Occupancy$0$64,101$0$64,101
Depreciation Depletion$0$59,175$0$59,175
Other Expenses$19,969$0$0$19,969
Fees for Services Accounting$0$19,145$0$19,145
Pension Plan Contributions$7,918$0$0$7,918
Fees for Service Investment Mgmnt Fees$0$7,323$0$7,323
Information Technology$2,402$0$0$2,402
Interest$1,741$0$0$1,741
Advertising$680$0$0$680
Office Expenses$671$0$0$671
Travel$158$0$0$158
Total Functional Expenses$996,173$271,490$0$1,267,663
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$26,072
Fundraising Gross Income$0
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 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
Filing and Contact Details

Filer

Filer Name
Galena Art & Recreation Center
EIN
36-2616288
Phone
8157772248
Address
11084 US HWY 20 WEST, GALENA, IL 61036

Signing Officer

Name
Dave Decker
Title
Exec Director
Phone
8157772248
Signed
2025-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Decker
Formed
1968
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
49
Volunteers
250

Preparer

Firm
Saxer Accounting Services LLC
Address
303 N Van Buren Avenue, Freeport, IL 61032
Preparer
Cindy Saxer
Phone
8152331422
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

During monthly board meetings financial statements are reviewed.

Pt VI, Line 11B

Officers reviewed the audit results before the return is filed.

Pt VI, Line 12C

Annual review as a part of the audit process.

Pt VI, Line 15A

Human Resources committee reviews all employee changes and

Pt VI, Line 15A

make recommendations as to any raises offered to key employees.

Pt VI, Line 15B

Human Resources committee reviews all employee changes and

Pt VI, Line 15B

make recommendations as to any raises offered to key employees.

Raw XML AppendixShowing 400 of 442 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.

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IRS990/OtherRevenueMiscGrp/BusinessCd0624410
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt069954
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt069954
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt069954
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0110171
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0759589
IRS990/OtherSalariesAndWagesGrp/TotalAmt0869760
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011575
IRS990/PayrollTaxesGrp/ProgramServicesAmt060058
IRS990/PayrollTaxesGrp/TotalAmt071633
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07918
IRS990/PensionPlanContributionsGrp/TotalAmt07918
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAVE DECKER
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0741387
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0337480
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt023137
IRS990/PYOtherExpensesAmt0304898
IRS990/PYOtherRevenueAmt0-22459
IRS990/PYProgramServiceRevenueAmt0747432
IRS990/PYRevenuesLessExpensesAmt0-195533
IRS990/PYSalariesCompEmpBnftPaidAmt0976225
IRS990/PYTotalExpensesAmt01281123
IRS990/PYTotalRevenueAmt01085590
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-122654
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04152
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0815493
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0320454
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0337480
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0301411
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0294423
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0217082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01470850
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt019957
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt020243
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06978
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05473
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06813
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt059464
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96110
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.97070
IRS990ScheduleA/PublicSupportTotal170Amt01470850
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0320454
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0337480
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0301411
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0294423
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0217082
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01470850
IRS990ScheduleA/TotalSupportAmt01530314
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0962928
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0229030
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01191958
IRS990ScheduleD/EquipmentGrp/BookValueAmt022270
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014527
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036797
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0190491
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074749
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0265240
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01275689
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0During monthly board meetings financial statements are reviewed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers reviewed the audit results before the return is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annual review as a part of the audit process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Human Resources committee reviews all employee changes and
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4make recommendations as to any raises offered to key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Human Resources committee reviews all employee changes and
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6make recommendations as to any raises offered to key employees.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01936101
IRS990/TotalAssetsEOYAmt01885899
IRS990/TotalAssetsGrp/BOYAmt01936101
IRS990/TotalAssetsGrp/EOYAmt01885899
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0320454
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0271490
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0996173
IRS990/TotalFunctionalExpensesGrp/TotalAmt01267663
IRS990/TotalGrossUBIAmt0-10895
IRS990/TotalLiabilitiesBOYAmt03104
IRS990/TotalLiabilitiesEOYAmt060126
IRS990/TotalLiabilitiesGrp/BOYAmt03104
IRS990/TotalLiabilitiesGrp/EOYAmt060126
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01932997
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01825773
IRS990/TotalProgramServiceExpensesAmt0996173
IRS990/TotalProgramServiceRevenueAmt0741387
IRS990/TotalRevenueGrp/ExclusionAmt019957
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0815493
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01145009
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-10895
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01936101
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01885899
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0158

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