Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 38-2191987 • 501(c)3 • Sault Ste Marie, MI
Profile
To provide a means for artists to share ideas and sell their work.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Assets
Down$40,115
Down $6,097 (-13%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$40,115
Down $6,097 (-13%) from 2023
Revenue
Up$89,850
Up $38,901 (+76%) from 2023
Expenses
Up$95,946
Up $44,804 (+88%) from 2023
Net Income
Down-$6,096
Down $5,903 (-3059%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $40.1 | $40.1 | $89.9 | $95.9 | $6.10 | |
| 2023Detailed filing. Detailed filing data is available for this year. | $46.2 | $0.00 | $46.2 | $50.9 | $51.1 | $0.19 |
| 2010Summary only. Only limited summary data is available for this year. | $12.3 | $0.00 | $16.8 | $16.2 | $0.63 | |
To provide a means for artists to share ideas and sell their work.
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED A MEANS FOR ARTISTS TO DISPLAY AND SELL THEIR WORK. TO PROVIDE SPACE FOR ART INSTRUCTION. TO ADVERTISE THE AVAILABILITY OF ARTS RELATED CLASSES. TO HOLD GALLERY SHOWS FEATURING ARTWORK FOR DISPLAY AND SALE. TO PROVIDE RETAIL SPACE FOR ARTIST TO DISPLAY AND SELL THEIR WORK. | - | $95,946 |
| PROVIDED A MEANS AND RETAIL SPACE FOR ARTISTS TO DISPLAY AND SELL THEIR WORK. PROVIDED A SPACE FOR ART INSTRUCTION AND INFORMATION. TO ADVERTISE THE AVAILABILITY OF ARTS RELATED CLAEES AND INFORMATION. TO HOLD GALLERY SHOWS FEATURING ARTWORK FOR DISPLAY AND SALE. TO PROVIDE OUTREACH TO THE SURROUNDING COMMUNITIES FOR INFORMATION AND ACCESS. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AGATHA COLBERT | Chairperson | - | $0 | - | - |
| SCOTT LAURSEN | Vice Chairpe | - | $0 | - | - |
| CATHIE CHENOWETH | Treasurer | - | $0 | - | - |
| HOLLY MORRISON | Secretary | - | $0 | - | - |
| JIM HALVORSEN | Director | - | $0 | - | - |
| PHYLLIS BIGELOW | Director | - | $0 | - | - |
| TOM HARRISON | Director | - | $0 | - | - |
| ROBERT MUCKELBAUER | Director | - | $0 | - | - |
| JESSICA JOHNSTON | Director | - | $0 | - | - |
| VICKI NEWLAND | Director | - | $0 | - | - |
| SARA MAURER | Director | - | $0 | - | - |
“Expenses advertising 697 t shirts 674 office 1,316 zoom subscription 1,256 monitor and cart 1,002 printer 3,413 insurance 1,903 credit card chaarges 1,188 class supplies 324 event expense 2,435 show prizes 1,300 state of mi registration 20 non-investment depreciation 2,238 total 17,766”
“89,500 89,500 less accumulated depreciation 80,550 82,788 total 8,950 6,712”
“Provided a means and retail space for artists to display and sell their work. Provided a space for art instruction and information. To advertise the availability of arts related claees and information. To hold gallery shows featuring artwork for display and sale. To provide outreach to the surrounding communities for information and access.”
“Provided a means for artists to display and sell their work. To provide space for art instruction. To advertise the availability of arts related classes. To hold gallery shows featuring artwork for display and sale. To provide retail space for artist to display and sell their work.”
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/BusinessName/BusinessNameLine1Txt | 0 | GILLETT HALVORSEN & LEONHARDT |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9066351589 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 437 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SAULT STE MARIE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49783 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 33761 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 29903 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 55840 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6096 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 46418 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 46211 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 40115 |
| IRS990EZ/GrossReceiptsAmt | 0 | 89850 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 50 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 3500 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 3500 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 46211 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 40115 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 46211 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 40115 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 6409 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 000.00 |
| 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 | AGATHA COLBERT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SCOTT LAURSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CATHIE CHENOWETH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | HOLLY MORRISON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JIM HALVORSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | PHYLLIS BIGELOW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | TOM HARRISON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | ROBERT MUCKELBAUER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | JESSICA JOHNSTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | VICKI NEWLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | SARA MAURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIRPERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE CHAIRPE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| 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 | 8950 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6712 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 17766 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE A MEANS FOR ARTISTS TO SHARE IDEAS AND SELL THEIR WORK. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 433 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 33960 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED A MEANS AND RETAIL SPACE FOR ARTISTS TO DISPLAY AND SELL THEIR WORK. PROVIDED A SPACE FOR ART INSTRUCTION AND INFORMATION. TO ADVERTISE THE AVAILABILITY OF ARTS RELATED CLAEES AND INFORMATION. TO HOLD GALLERY SHOWS FEATURING ARTWORK FOR DISPLAY AND SALE. TO PROVIDE OUTREACH TO THE SURROUNDING COMMUNITIES FOR INFORMATION AND ACCESS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDED A MEANS FOR ARTISTS TO DISPLAY AND SELL THEIR WORK. TO PROVIDE SPACE FOR ART INSTRUCTION. TO ADVERTISE THE AVAILABILITY OF ARTS RELATED CLASSES. TO HOLD GALLERY SHOWS FEATURING ARTWORK FOR DISPLAY AND SALE. TO PROVIDE RETAIL SPACE FOR ARTIST TO DISPLAY AND SELL THEIR WORK. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 95946 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 24920 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 95946 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 95946 |
| IRS990EZ/TotalRevenueAmt | 0 | 89850 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SAULTARTCENTER.COM |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 55840 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 29164 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 85004 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 55795 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 85004 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 55840 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 29164 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 85004 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 85004 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 697 T SHIRTS 674 OFFICE 1,316 ZOOM SUBSCRIPTION 1,256 MONITOR AND CART 1,002 PRINTER 3,413 INSURANCE 1,903 CREDIT CARD CHAARGES 1,188 CLASS SUPPLIES 324 EVENT EXPENSE 2,435 SHOW PRIZES 1,300 STATE OF MI REGISTRATION 20 NON-INVESTMENT DEPRECIATION 2,238 TOTAL 17,766 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 89,500 89,500 LESS ACCUMULATED DEPRECIATION 80,550 82,788 TOTAL 8,950 6,712 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROVIDED A MEANS AND RETAIL SPACE FOR ARTISTS TO DISPLAY AND SELL THEIR WORK. PROVIDED A SPACE FOR ART INSTRUCTION AND INFORMATION. TO ADVERTISE THE AVAILABILITY OF ARTS RELATED CLAEES AND INFORMATION. TO HOLD GALLERY SHOWS FEATURING ARTWORK FOR DISPLAY AND SALE. TO PROVIDE OUTREACH TO THE SURROUNDING COMMUNITIES FOR INFORMATION AND ACCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROVIDED A MEANS FOR ARTISTS TO DISPLAY AND SELL THEIR WORK. TO PROVIDE SPACE FOR ART INSTRUCTION. TO ADVERTISE THE AVAILABILITY OF ARTS RELATED CLASSES. TO HOLD GALLERY SHOWS FEATURING ARTWORK FOR DISPLAY AND SALE. TO PROVIDE RETAIL SPACE FOR ARTIST TO DISPLAY AND SELL THEIR WORK. |
| 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 III, LINE 28 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AGATHA COLBERT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRPERSON |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9066351312 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SAULT AREA ARTS COUNCIL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SAUL |
| ReturnHeader/Filer/EIN | 0 | 382191987 |
| ReturnHeader/Filer/PhoneNum | 0 | 9066351312 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 217 FERRIS STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAULT STE MARIE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49783 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383147851 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GILLETT HALVORSEN & LEONHARDT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 478 W SPRUCE ST PO BOX 437 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAULT STE MARIE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 497830437 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9066351589 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES E HALVORSEN |
| ReturnHeader/ReturnTs | 0 | 2025-06-17T07:33:43-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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