Civic Intelligence

Lowell Arts

EIN 38-2226024 • 501(c)3 • Lowell, MI

Profile

Connecting regional artists and audiences through the visual and performing arts. Lowellarts provides program opportunities for artists to exhibit and performs,and for residents to develop their own creative talents.

223 W Main StLowell, MI 49331

www.lowellarts.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

27th percentile

-6.1%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

-2.9%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

48th percentile

6.3%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$1,334,065

Down $32,348 (-2.4%) from 2023

Liabilities

Up

$24,829

Up $10,109 (+69%) from 2023

Net Assets

Down

$1,309,236

Down $42,457 (-3.1%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin27th percentile

Revenue

Up

$368,890

Up $15,531 (+4.4%) from 2023

Expenses

Up

$412,041

Up $37,015 (+9.9%) from 2023

Net Income

Down

-$43,151

Down $21,484 (-99%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $101,202Liabilities 2011: $4,636Net Assets 2011: $96,5662011Assets 2012: $158,741Liabilities 2012: $40,770Net Assets 2012: $117,9712012Assets 2013: $119,706Liabilities 2013: $4,544Net Assets 2013: $115,1622013Assets 2014: $258,571Liabilities 2014: $49,774Net Assets 2014: $208,7972014Assets 2015: $887,721Liabilities 2015: $237,303Net Assets 2015: $650,4182015Assets 2016: $1,497,119Liabilities 2016: $400,015Net Assets 2016: $1,097,1042016Assets 2017: $1,382,347Liabilities 2017: $137,204Net Assets 2017: $1,245,1432017Assets 2018: $1,292,555Liabilities 2018: $14,867Net Assets 2018: $1,277,6882018Assets 2019: $1,311,554Liabilities 2019: $16,364Net Assets 2019: $1,295,1902019Assets 2020: $1,380,008Liabilities 2020: $32,098Net Assets 2020: $1,347,9102020Assets 2021: $1,403,462Liabilities 2021: $24,303Net Assets 2021: $1,379,1592021Assets 2022: $1,407,580Liabilities 2022: $34,742Net Assets 2022: $1,372,8382022Assets 2023: $1,366,413Liabilities 2023: $14,720Net Assets 2023: $1,351,6932023Assets 2024: $1,334,065Liabilities 2024: $24,829Net Assets 2024: $1,309,2362024

Highlighted filing

2024

Assets$1,334,065
Liabilities$24,829
Net Assets$1,309,236
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $170,9312011Revenue 2012: $204,407Expenses 2012: $184,141Net Income 2012: $20,2662012Revenue 2013: $205,359Expenses 2013: $211,872Net Income 2013: -$6,5132013Revenue 2014: $299,921Expenses 2014: $207,142Net Income 2014: $92,7792014Revenue 2015: $678,105Expenses 2015: $233,767Net Income 2015: $444,3382015Revenue 2016: $715,188Expenses 2016: $268,502Net Income 2016: $446,6862016Revenue 2017: $424,245Expenses 2017: $276,206Net Income 2017: $148,0392017Revenue 2018: $325,391Expenses 2018: $292,846Net Income 2018: $32,5452018Revenue 2019: $321,603Expenses 2019: $302,262Net Income 2019: $19,3412019Revenue 2020: $313,685Expenses 2020: $258,124Net Income 2020: $55,5612020Revenue 2021: $379,431Expenses 2021: $377,278Net Income 2021: $2,1532021Revenue 2022: $332,527Expenses 2022: $338,848Net Income 2022: -$6,3212022Revenue 2023: $353,359Expenses 2023: $375,026Net Income 2023: -$21,6672023Revenue 2024: $368,890Expenses 2024: $412,041Net Income 2024: -$43,1512024

Highlighted filing

2024

Revenue$368,890
Expenses$412,041
Net Income-$43,151
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,334,065
Liabilities
$24,829
Net assets
$1,309,236
Revenue
$368,890
Expenses
$412,041
Net income
-$43,151
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.33$0.02$1.31$0.37$0.41$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.35$0.35$0.38$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.41$0.03$1.37$0.33$0.34$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.40$0.02$1.38$0.38$0.38$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.03$1.35$0.31$0.26$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.31$0.02$1.30$0.32$0.30$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.29$0.01$1.28$0.33$0.29$0.03
2017Summary only. Only limited summary data is available for this year.$1.38$0.14$1.25$0.42$0.28$0.15
2016Summary only. Only limited summary data is available for this year.$1.50$0.40$1.10$0.72$0.27$0.45
2015Summary only. Only limited summary data is available for this year.$0.89$0.24$0.65$0.68$0.23$0.44
2014Summary only. Only limited summary data is available for this year.$0.26$0.05$0.21$0.30$0.21$0.09
2013Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.21$0.21$0.01
2012Summary only. Only limited summary data is available for this year.$0.16$0.04$0.12$0.20$0.18$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 20, 2024
Return Version
2024v5.0
Gross Receipts
$368,890
Mission and Program Overview

Mission

Connecting regional artists and audiences through the visual and performing arts. Lowellarts provides program opportunities for artists to exhibit and performs,and for residents to develop their own creative talents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$958,174$935,048▼ $23,126
Investments in Publicly Traded Securities$269,876$294,632▲ $24,756
Cash and Non-Interest-Bearing Accounts$138,363$104,385▼ $33,978
Total Assets$1,366,413$1,334,065▼ $32,348
Liabilities
Unsecured Notes Loans Payable-$23,402-
Grants Payable$10,771--
Accounts Payable and Accrued Expenses$3,949$1,427▼ $2,522
Total Liabilities$14,720$24,829▲ $10,109
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,351,693$1,309,236▼ $42,457
Total Net Assets Fund Balance$1,351,693$1,309,236▼ $42,457
Total Liabilities and Net Assets / Fund Balance$1,366,413$1,334,065▼ $32,348

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$935,048$296,020$1,231,068
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Rob FreundChair
Sue ClementsVice Chair
Gary EldridgeDirector
Laurie KunaDirector
Liz RipleyDirector
Rodney TerryDirector
Sharon OleniczakDirector
Mary TobinSecretary
Julie DevoeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$245,498
Program Service Revenue
$100,923
Investment Income
$22,397
Other Revenue
$72
All Other Contributions
$245,498
Change in Net Assets
$-43,151
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$231,133
Salaries, Compensation, and Employee Benefits$180,908
Total Fundraising Expense$3,731
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,479$155,000-$167,479
Occupancy$3,856$36,149$486$40,491
Depreciation Depletion$23,629$4,726$3,150$31,505
Advertising$16,568-$95$16,663
Payroll Taxes-$11,557-$11,557
Insurance-$9,935-$9,935
Fees for Services Accounting-$9,501-$9,501
Other Expenses$126$4,301-$4,427
Office Expenses$238$3,257-$3,495
Other Employee Benefits-$1,872-$1,872
All Other Expenses-$1,020-$1,020
Total Functional Expenses$170,992$237,318$3,731$412,041
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
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
No
Other officer compensation reviewed
No
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Lowell Arts
EIN
38-2226024
Phone
6168978545
Address
223 W MAIN ST, LOWELL, MI 49331

Signing Officer

Name
Rob Freund
Title
Chair
Phone
6168978545
Signed
2024-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Freund
Formed
1977
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
6

Preparer

Firm
Morgan & Associates Pc Cpas
Address
1787 GRAND RIDGE CT NE STE 200, GRAND RAPIDS, MI 49525-7042
Preparer
William T Morgan CPA
Phone
6167766457
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Connecting regional artists and audiences through the visual and performing arts. Lowellarts provides program opportunities for artists to exhibit and performs,and for residents to develop their own creative talents.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 694”

Raw XML Appendix391 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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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011092
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONNECTING REGIONAL ARTISTS AND AUDIENCES THROUGH THE VISUAL AND PERFORMING ARTS. LOWELLARTS PROVIDES PROGRAM OPPORTUNITIES FOR ARTISTS TO EXHIBIT AND PERFORMS,AND FOR RESIDENTS TO DEVELOP THEIR OWN CREATIVE TALENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 694
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROB FREUND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum06168978545
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWELL ARTS
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0382226024
ReturnHeader/Filer/PhoneNum06168978545
ReturnHeader/Filer/USAddress/AddressLine1Txt0223 W MAIN ST
ReturnHeader/Filer/USAddress/CityNm0LOWELL
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264625247
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MORGAN & ASSOCIATES PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01787 GRAND RIDGE CT NE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0495257042
ReturnHeader/PreparerPersonGrp/PhoneNum06167766457
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM T MORGAN CPA
ReturnHeader/ReturnTs02025-04-14T17:55:49-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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