Civic Intelligence

Studio 23

990 • Fiscal year 2013 • EIN 38-1704855

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 11, 2014

901 North Water StreetBay City, MI 48708

(989) 894-2323

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

59th percentile

$29,915

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

58th percentile

5.0%

Faster asset growth than 58% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$853,405

Up $40,258 (+5.0%) from 2012

Net Assets

Up

$850,172

Up $40,898 (+5.1%) from 2012

Liabilities

Down

$3,233

Down $640 (-17%) from 2012

Revenue

$225,160

No earlier filing loaded for comparison.

Expenses

Up

$184,262

Up $2,194 (+1.2%) from 2012

Net Income

$40,898

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $840,995Liabilities 2010: $23,476Net Assets 2010: $817,5192010Assets 2011: $809,286Liabilities 2011: $14,103Net Assets 2011: $795,1832011Assets 2012: $813,147Liabilities 2012: $3,873Net Assets 2012: $809,2742012Assets 2013: $853,405Liabilities 2013: $3,233Net Assets 2013: $850,1722013Assets 2014: $878,858Liabilities 2014: $673Net Assets 2014: $878,1852014Assets 2015: $911,448Liabilities 2015: $5,944Net Assets 2015: $905,5042015Assets 2016: $927,890Liabilities 2016: $5,606Net Assets 2016: $922,2842016Assets 2017: $947,966Liabilities 2017: $5,958Net Assets 2017: $942,0082017Assets 2018: $1,200,419Liabilities 2018: $13,537Net Assets 2018: $1,186,8822018Assets 2019: $1,366,014Liabilities 2019: $203,751Net Assets 2019: $1,162,2632019Assets 2020: $1,350,563Liabilities 2020: $175,763Net Assets 2020: $1,174,8002020Assets 2021: $1,361,436Liabilities 2021: $155,245Net Assets 2021: $1,206,1912021Assets 2022: $1,244,921Liabilities 2022: $35,294Net Assets 2022: $1,209,6272022Assets 2023: $1,186,109Liabilities 2023: $35,540Net Assets 2023: $1,150,5692023Assets 2024: $1,167,354Liabilities 2024: $55,648Net Assets 2024: $1,111,7062024

Highlighted filing

2013

Assets$853,405
Liabilities$3,233
Net Assets$850,172

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $211,0292010Expenses 2011: $201,7862011Expenses 2012: $182,0682012Revenue 2013: $225,160Expenses 2013: $184,262Net Income 2013: $40,8982013Revenue 2014: $243,682Expenses 2014: $215,730Net Income 2014: $27,9522014Revenue 2015: $274,945Expenses 2015: $247,611Net Income 2015: $27,3342015Revenue 2016: $284,252Expenses 2016: $267,478Net Income 2016: $16,7742016Revenue 2017: $295,049Expenses 2017: $275,251Net Income 2017: $19,7982017Revenue 2018: $542,489Expenses 2018: $297,542Net Income 2018: $244,9472018Revenue 2019: $331,983Expenses 2019: $356,797Net Income 2019: -$24,8142019Revenue 2020: $307,088Expenses 2020: $294,861Net Income 2020: $12,2272020Revenue 2021: $400,655Expenses 2021: $374,021Net Income 2021: $26,6342021Revenue 2022: $421,835Expenses 2022: $417,210Net Income 2022: $4,6252022Revenue 2023: $368,779Expenses 2023: $427,907Net Income 2023: -$59,1282023Revenue 2024: $368,518Expenses 2024: $417,269Net Income 2024: -$48,7512024

Highlighted filing

2013

Revenue$225,160
Expenses$184,262
Net Income$40,898
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 11, 2014
Return Version
2013v3.1
Gross Receipts
$225,660
Mission and Program Overview

Mission

To provide the bay area with a visual arts center and embrace creative educational activities involving the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$653,712$627,214▼ $26,498
Savings and Temporary Cash Investments$26,160$84,889▲ $58,729
Pledges and Grants Receivable$58,690$61,628▲ $2,938
Cash and Non-Interest-Bearing Accounts$20,745$20,307▼ $438
Investments in Publicly Traded Securities$11,352$10,813▼ $539
Prepaid Expenses and Deferred Charges$277$277→ $0
Total Assets$813,147$853,405▲ $40,258
Other Assets Total$42,211$48,277▲ $6,066
Liabilities
Accounts Payable and Accrued Expenses$3,873$3,233▼ $640
Total Liabilities$3,873$3,233▼ $640
Net Assets / Fund Balance
Unrestricted Net Assets$806,081$846,172▲ $40,091
Temporarily Rstr Net Assets$3,193$4,000▲ $807
Total Net Assets Fund Balance$809,274$850,172▲ $40,898
Total Liabilities and Net Assets / Fund Balance$813,147$853,405▲ $40,258

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$617,387$393,602$1,010,989
Equipment$9,827$134,218$144,045
Other Assets Org$48,277--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$42,211-▲ $6,066-$48,277
2012$38,927-▲ $3,284-$42,211
2011$41,800-▼ $705-$38,927
2010$38,519-▲ $3,281-$41,800
2009$32,259-▲ $6,260-$38,519
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah PietrzakCuratorPT$29,915$29,915

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$94,555
Program Service Revenue
$120,278
Investment Income
$10
Other Revenue
$10,317
All Other Contributions
$94,555
Change in Net Assets
$40,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,519
Salaries, Compensation, and Employee Benefits$58,743
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$15,749$15,748-$31,497
Current Officers, Directors, Trustees, and Key Employees$17,949$11,966-$29,915
Other Salaries and Wages$13,173$8,782-$21,955
Office Expenses$10,037$7,906-$17,943
Occupancy$4,927$4,927-$9,854
Payroll Taxes$4,124$2,749-$6,873
Other Expenses$3,160$3,159-$6,319
Advertising$1,692$1,691-$3,383
All Other Expenses$1,423$922-$2,345
Fees for Services Accounting$1,038$1,037-$2,075
Insurance$746$745-$1,491
Total Functional Expenses$124,630$59,632$0$184,262
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
Audit committee
Yes
Backup withholding compliance
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
No
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 11B

The executive director and treasurer review the 990 before signing. A copy is made available to board members.

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

Executive director compensation is determined by the board based upon available budget, comparison with other area nonprofit ed compensation, and performance evaluation.

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

Other employee compensation is determined in the same manner with ed input.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

EIN
38-1704855
Phone
9898942323

Signing Officer

Name
Glenda Labadie
Title
Board President
Phone
9898942323
Signed
2014-07-11

Organization Details

Principal Officer
Glenda Labadie
Formed
1963
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
5
Volunteers
25

Preparer

Preparer
Suzanne Lozano
Phone
9897939830
Raw XML AppendixShowing 400 of 496 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/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/Desc0CHANGE IN BENEFICIAL INCOME
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IRS990/OtherRevenueTotalAmt07317
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08782
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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02749
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IRS990/PayrollTaxesGrp/TotalAmt06873
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt058690
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0277
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IRS990/PrincipalOfficerNm0GLENDA LABADIE
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IRS990/ProgramServiceRevenueGrp/Desc0EVENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1ART CLASS AND MATERIAL FEES
IRS990/ProgramServiceRevenueGrp/Desc2COMMISSIONS ON CONSIGNMENT
IRS990/ProgramServiceRevenueGrp/Desc3MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt041279
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt139531
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt233033
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36435
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt139531
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt233033
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36435
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt080120
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0191
IRS990/PYOtherExpensesAmt0122814
IRS990/PYOtherRevenueAmt06499
IRS990/PYProgramServiceRevenueAmt0109349
IRS990/PYRevenuesLessExpensesAmt014091
IRS990/PYSalariesCompEmpBnftPaidAmt059254
IRS990/PYTotalExpensesAmt0182068
IRS990/PYTotalRevenueAmt0196159
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt040898
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt026160
IRS990/SavingsAndTempCashInvstGrp/EOYAmt084889
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt094555
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt080120
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt088597
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt088745
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0223508
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0575525
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03366
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02033
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02055
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0101
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0121527
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt090795
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt091183
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt057907
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0470841
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt06068
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt03284
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0-2068
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0167
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03115
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02055
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0101
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IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0180095
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0281415
IRS990ScheduleA/Total509Grp/TotalAmt01053817
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0225265
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0196199
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0182150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0281516
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01064487
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0617387
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0393602
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01010989
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt02258
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt042211
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt048277
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06066
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt038927
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt042211
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03284
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt02168
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt041800
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt038927
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-705
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt038519
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt041800
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03281
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt032259
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt038519
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06260
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.06$1.11$0.37$0.42$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.04$1.15$0.37$0.43$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.04$1.21$0.42$0.42$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.16$1.21$0.40$0.37$0.03
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.35$0.18$1.17$0.31$0.29$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.20$1.16$0.33$0.36$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.01$1.19$0.54$0.30$0.24
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.01$0.94$0.30$0.28$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.01$0.92$0.28$0.27$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.91$0.27$0.25$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.24$0.22$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.23$0.18$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.01$0.80$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.02$0.82$0.21
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $500k-$1M nonprofits