Civic Intelligence

Lowell Arts

990 • Fiscal year 2022 • EIN 38-2226024

Jan 01, 2022 to Dec 31, 2022 • Filed on May 05, 2023

Organization ProfileWWW.LOWELLARTSCOUNCIL.ORG
223 W Main St PO Box 53Lowell, MI 49331

(616) 897-8545

Siviq Scores

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

Liabilities / Assets

38th percentile

0.02x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

54th percentile

0.10x

Higher debt load relative to revenue than 54% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

31st percentile

-1.9%

Higher net margin than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

47th percentile

0.3%

Faster asset growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-12%

Faster revenue growth than 25% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$1,407,580

Up $4,118 (+0.3%) from 2021

Net Assets

Down

$1,372,838

Down $6,321 (-0.5%) from 2021

Liabilities

Up

$34,742

Up $10,439 (+43%) from 2021

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin31st percentile

Revenue

Down

$332,527

Down $46,904 (-12%) from 2021

Expenses

Down

$338,848

Down $38,430 (-10%) from 2021

Net Income

Down

-$6,321

Down $8,474 (-394%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$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

2022

Assets$1,407,580
Liabilities$34,742
Net Assets$1,372,838
Open 2022 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$332,527
Expenses$338,848
Net Income-$6,321
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 5, 2023
Return Version
2022v5.0
Gross Receipts
$332,527
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$1,028,889$994,688▼ $34,201
Investments in Publicly Traded Securities$271,444$246,306▼ $25,138
Cash and Non-Interest-Bearing Accounts$103,129$166,586▲ $63,457
Total Assets$1,403,462$1,407,580▲ $4,118
Liabilities
Deferred Revenue-$19,125-
Grants Payable$20,870$15,617▼ $5,253
Accounts Payable and Accrued Expenses$3,433--
Total Liabilities$24,303$34,742▲ $10,439
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,240,599$1,372,838▲ $132,239
Net Assets With Donor Restrictions$138,560--
Total Net Assets Fund Balance$1,379,159$1,372,838▼ $6,321
Total Liabilities and Net Assets / Fund Balance$1,403,462$1,407,580▲ $4,118

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$994,688$228,697$1,223,385
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Todd DrenthChair
John WengerVice Chair
Barb PierceDirector
Gary EldridgeDirector
Jennifer HelnerDirector
Laurie KunaDirector
Liz RipleyDirector
Sue ClementsDirector
Mary TobinSecretary
Julie DevoeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$160,094
Program Service Revenue
$194,571
Investment Income
$-22,138
Other Revenue
$0
All Other Contributions
$28,316
Change in Net Assets
$-6,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$170,166
Other Expenses$168,682
Total Fundraising Expense$5,602
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$95,367-$95,367
Fees for Services Other$71,989$5,128$882$77,999
Other Salaries and Wages$38,607$25,170-$63,777
Depreciation Depletion$27,263$5,453$3,635$36,351
Office Expenses$3,506$19,712$897$24,115
Occupancy$532$8,915-$9,447
Payroll Taxes-$9,143-$9,143
Advertising$3,604$3,900$188$7,692
Insurance-$6,800-$6,800
Fees for Services Accounting-$6,200-$6,200
Other Employee Benefits-$1,879-$1,879
Travel$78--$78
Total Functional Expenses$145,579$187,667$5,602$338,848
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
No
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
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 Area Arts Council
EIN
38-2226024
Phone
6168978545
Address
223 W MAIN ST PO BOX 53, LOWELL, MI 49331

Signing Officer

Name
Janet Teunis
Title
Executive Director
Phone
6168978545
Signed
2023-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Teunis
Formed
1980
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
50

Preparer

Firm
Morgan & Associates Pc Cpas
Address
1787 GRAND RIDGE CT NE STE 200, GRAND RAPIDS, MI 49525-7042
Preparer
James T Cook 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 IX, Line 11G

“Fees and dues 6,000 597 50 bank charge 3,826 342 832 artist commisions 39,749 0 0 costumes, props & general 3,647 85 0 director, production, stage 3,749 0 0 education scholarships 3,000 0 0 equipment 4,374 1,419 0 facility/cleaning fees 3,030 0 0 food/bev for events 527 0 0 hospitality 0 1,160 0 materials/educ. Supplies 276 0 0 playbill expense 858 0 0 professional development 0 721 0 royalty expense 1,860 0 0 scripts 387 0 0 volunteer program 706 96 0 payroll processing 0 708 0 total 71,989 5,128 882”

Raw XML Appendix382 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/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0963
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IRS990ScheduleA/InvestmentIncomePYPct00.02000
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IRS990ScheduleA/PublicSupportCY509Pct00.99410
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0343109
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0349587
IRS990ScheduleA/Total509Grp/TotalAmt01709209
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0994688
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0228697
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01223385
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0994688
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IRS990/ScheduleORequiredInd0false
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/ExplanationTxt3FEES AND DUES 6,000 597 50 BANK CHARGE 3,826 342 832 ARTIST COMMISIONS 39,749 0 0 COSTUMES, PROPS & GENERAL 3,647 85 0 DIRECTOR, PRODUCTION, STAGE 3,749 0 0 EDUCATION SCHOLARSHIPS 3,000 0 0 EQUIPMENT 4,374 1,419 0 FACILITY/CLEANING FEES 3,030 0 0 FOOD/BEV FOR EVENTS 527 0 0 HOSPITALITY 0 1,160 0 MATERIALS/EDUC. SUPPLIES 276 0 0 PLAYBILL EXPENSE 858 0 0 PROFESSIONAL DEVELOPMENT 0 721 0 ROYALTY EXPENSE 1,860 0 0 SCRIPTS 387 0 0 VOLUNTEER PROGRAM 706 96 0 PAYROLL PROCESSING 0 708 0 TOTAL 71,989 5,128 882
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 IX, LINE 11G
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0187667
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145579
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IRS990/TotalGrossUBIAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01407580
IRS990/TravelGrp/ProgramServicesAmt078
IRS990/TravelGrp/TotalAmt078
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IRS990/USAddress/CityNm0LOWELL
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049331
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IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.LOWELLARTSCOUNCIL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANET TEUNIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06168978545
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWELL AREA ARTS COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
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ReturnHeader/Filer/PhoneNum06168978545
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ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02023-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES T COOK CPA
ReturnHeader/ReturnTs02023-05-17T10:37:07-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JANET
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TEUNIS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,407,580
Liabilities
$34,742
Net assets
$1,372,838
Revenue
$332,527
Expenses
$338,848
Net income
-$6,321
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