Civic Intelligence

The Elizabeth Lane Oliver Center for the Arts

EIN 38-2420743 • 501(c)3 • Frankfort, MI

Profile

Establish and maintain educational programs and a facility for the advancement of the arts. The art center also works to promote and develop the visual, performing, culinary and literary arts in benzie county and the surrounding area.

PO Box 1513Frankfort, MI 49635

oliverartcenterfrankfort.org

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

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

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

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

Net Margin

26th percentile

-6.6%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

50th percentile

$56,935

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

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

Asset Growth

37th percentile

-0.5%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

25th percentile

-8.2%

Faster revenue growth than 25% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$2,917,930

Down $15,785 (-0.5%) from 2023

Liabilities

Up

$36,512

Up $22,729 (+165%) from 2023

Net Assets

Down

$2,881,418

Down $38,514 (-1.3%) from 2023

Operations
Liabilities / Revenue47th percentileNet Margin26th percentile

Revenue

Down

$584,047

Down $52,204 (-8.2%) from 2023

Expenses

Up

$622,561

Up $89,889 (+17%) from 2023

Net Income

Down

-$38,514

Down $142,093 (-137%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,292,905Liabilities 2010: $221,865Net Assets 2010: $2,071,0402010Assets 2011: $3,053,545Liabilities 2011: $166,869Net Assets 2011: $2,886,6762011Assets 2012: $3,078,581Liabilities 2012: $71,541Net Assets 2012: $3,007,0402012Assets 2013: $3,235,804Liabilities 2013: $76,439Net Assets 2013: $3,159,3652013Assets 2014: $3,223,364Liabilities 2014: $9,588Net Assets 2014: $3,213,7762014Assets 2015: $3,158,020Liabilities 2015: $10,692Net Assets 2015: $3,147,3282015Assets 2016: $3,245,955Liabilities 2016: $11,113Net Assets 2016: $3,234,8422016Assets 2017: $3,179,391Liabilities 2017: $11,787Net Assets 2017: $3,167,6042017Assets 2018: $3,070,606Liabilities 2018: $14,471Net Assets 2018: $3,056,1352018Assets 2019: $2,983,129Liabilities 2019: $13,405Net Assets 2019: $2,969,7242019Assets 2020: $2,910,975Liabilities 2020: $6,171Net Assets 2020: $2,904,8042020Assets 2021: $2,890,677Liabilities 2021: $9,530Net Assets 2021: $2,881,1472021Assets 2022: $2,838,010Liabilities 2022: $21,657Net Assets 2022: $2,816,3532022Assets 2023: $2,933,715Liabilities 2023: $13,783Net Assets 2023: $2,919,9322023Assets 2024: $2,917,930Liabilities 2024: $36,512Net Assets 2024: $2,881,4182024

Highlighted filing

2024

Assets$2,917,930
Liabilities$36,512
Net Assets$2,881,418
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $158,9252010Revenue 2011: $1,026,219Expenses 2011: $210,583Net Income 2011: $815,6362011Expenses 2012: $422,0642012Revenue 2013: $477,557Expenses 2013: $325,232Net Income 2013: $152,3252013Revenue 2014: $417,726Expenses 2014: $363,315Net Income 2014: $54,4112014Revenue 2015: $306,002Expenses 2015: $372,450Net Income 2015: -$66,4482015Revenue 2016: $459,995Expenses 2016: $372,481Net Income 2016: $87,5142016Revenue 2017: $303,379Expenses 2017: $370,617Net Income 2017: -$67,2382017Revenue 2018: $253,269Expenses 2018: $364,738Net Income 2018: -$111,4692018Revenue 2019: $300,223Expenses 2019: $386,637Net Income 2019: -$86,4142019Revenue 2020: $270,952Expenses 2020: $335,950Net Income 2020: -$64,9982020Revenue 2021: $305,204Expenses 2021: $328,866Net Income 2021: -$23,6622021Revenue 2022: $322,304Expenses 2022: $387,098Net Income 2022: -$64,7942022Revenue 2023: $636,251Expenses 2023: $532,672Net Income 2023: $103,5792023Revenue 2024: $584,047Expenses 2024: $622,561Net Income 2024: -$38,5142024

Highlighted filing

2024

Revenue$584,047
Expenses$622,561
Net Income-$38,514
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,917,930
Liabilities
$36,512
Net assets
$2,881,418
Revenue
$584,047
Expenses
$622,561
Net income
-$38,514
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.04$2.88$0.58$0.62$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.93$0.01$2.92$0.64$0.53$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.84$0.02$2.82$0.32$0.39$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.89$0.01$2.88$0.31$0.33$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.91$0.01$2.90$0.27$0.34$0.06
2019Summary only. Only limited summary data is available for this year.$2.98$0.01$2.97$0.30$0.39$0.09
2018Summary only. Only limited summary data is available for this year.$3.07$0.01$3.06$0.25$0.36$0.11
2017Summary only. Only limited summary data is available for this year.$3.18$0.01$3.17$0.30$0.37$0.07
2016Summary only. Only limited summary data is available for this year.$3.25$0.01$3.23$0.46$0.37$0.09
2015Summary only. Only limited summary data is available for this year.$3.16$0.01$3.15$0.31$0.37$0.07
2014Summary only. Only limited summary data is available for this year.$3.22$0.01$3.21$0.42$0.36$0.05
2013Summary only. Only limited summary data is available for this year.$3.24$0.08$3.16$0.48$0.33$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$0.07$3.01$0.42
2011Summary only. Only limited summary data is available for this year.$3.05$0.17$2.89$1.03$0.21$0.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.22$2.07$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 16, 2025
Return Version
2024v5.2
Gross Receipts
$605,866
Mission and Program Overview

Mission

Establish and maintain educational programs and a facility for the advancement of the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,458,545$2,385,257▼ $73,288
Savings and Temporary Cash Investments$62,244$326,782▲ $264,538
Cash and Non-Interest-Bearing Accounts$409,399$199,652▼ $209,747
Accounts Receivable$3,527$6,239▲ $2,712
Total Assets$2,933,715$2,917,930▼ $15,785
Liabilities
Deferred Revenue$3,218$21,693▲ $18,475
Accounts Payable and Accrued Expenses$10,565$14,819▲ $4,254
Total Liabilities$13,783$36,512▲ $22,729
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,919,932$2,840,096▼ $79,836
Net Assets With Donor Restrictions-$41,322-
Total Net Assets Fund Balance$2,919,932$2,881,418▼ $38,514
Total Liabilities and Net Assets / Fund Balance$2,933,715$2,917,930▼ $15,785

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,359,240$1,175,469$3,534,709
Other Land Buildings$17,096$9,869$26,965
Equipment$8,921$16,486$25,407
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tamara HoffbauerExecutive DirectorFT$56,935$56,935

Board Members and Trustees

NameTitle
Kelly WinterPresident
Lesa HugetVice President/secretary
Carol Penfold-pattersonDirector
Hallie ChristianDirector
Jennifer FlynnDirector
Lauren Everett FinnDirector
Mica JonesDirector
Pam SpicerDirector
Richard DodgeDirector
Rick RodesDirector
Kristen ViglandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$204,475
Program Service Revenue
$342,680
Investment Income
$8,288
Other Revenue
$28,604
All Other Contributions
$177,306
Change in Net Assets
$-38,514

Audited Revenue Reconciliation

Revenue per Audited Statements
$584,047
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$584,047
Total Revenue per Form 990
$584,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$458,901
Salaries, Compensation, and Employee Benefits$163,660
Total Fundraising Expense$24,714
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,945$18,919$4,729$94,593
Depreciation Depletion$69,544$18,545$4,636$92,725
Current Officers, Directors, Trustees, and Key Employees$42,701$11,387$2,847$56,935
Occupancy$37,228$9,928$2,481$49,637
Other Expenses$22,125$13,961$8,404$44,490
Advertising$15,054$19,419$610$35,083
All Other Expenses$13,173$9,187$400$22,760
Payroll Taxes$8,694$2,318$580$11,592
Insurance$7,485$2,495-$9,980
Fees for Services Accounting-$7,834-$7,834
Office Expenses$1,918$3,723-$5,641
Other Employee Benefits$405$108$27$540
Travel-$400-$400
Total Functional Expenses$462,231$135,616$24,714$622,561

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$622,561
Total Expenses per Audited Statements$622,561
Total Expenses per Form 990$622,561
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Board members review a copy of the form 990 before it is filed.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy requires board signatures indicating board members are aware of and understand the policy.”

Form 990, Part VI, Section B, Line 15A

“The executive director has an annual review by board of directors - written and verbal; other employees have written and verbal review by executive director.”

Form 990, Part VI, Section C, Line 19

“All governing documents are available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
The Elizabeth Lane Oliver Center
EIN
38-2420743
Phone
2313524151
Address
PO BOX 1513, FRANKFORT, MI 49635

Signing Officer

Name
Neil Brilliant
Title
Treasurer
Phone
7734259620
Signed
2025-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Neil Brilliant
Formed
1948
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
15

Preparer

Firm
Dgn LLC
Address
PO BOX 947, TRAVERSE CITY, MI 49685-0947
Preparer
Trina Ochs CPA
Phone
2319461722
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The center is a tax-exempt organization pursuant to section 501(c)(3) of the internal revenue code. Although the center was granted income tax exemption by the internal revenue service, such exemption does not apply to "unrelated business taxable income". The center files information returns in the u. S. Federal jurisdiction. Management believes that all positions taken on such returns are supportable. With few exceptions, the center is no longer subject to u.s. Federal examinations by tax authorities for years before december 31, 2021.”

Raw XML AppendixShowing 400 of 504 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/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ESTABLISH AND MAINTAIN EDUCATIONAL PROGRAMS AND A FACILITY FOR THE ADVANCEMENT OF THE ARTS. THE ART CENTER ALSO WORKS TO PROMOTE AND DEVELOP THE VISUAL, PERFORMING, CULINARY AND LITERARY ARTS IN BENZIE COUNTY AND THE SURROUNDING AREA.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ARTISTS PARTICIPATE IN A VARIETY OF OPPORTUNITIES TO SHOW/SELL THEIR ARTWORK INCLUDING SPECIAL EXHIBITIONS, SUCH AS THE ANNUAL ALL-MEDIA JURIED EXHIBITION AND ANNUAL STUDENT EXHIBITION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0103480
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt083120
IRS990/ProgSrvcAccomActy3Grp/Desc0THE GENERAL PUBLIC AND MEMBERS ARE EXPOSED TO A VARIETY OF ARTWORKS AND MEDIUMS THROUGH THE ART CENTER GALLERY, WORKSHOPS AND LECTURES.
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IRS990ScheduleA/PublicSupportCY509Pct00.99570
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