Civic Intelligence

Newaygo County Council for the Arts Inc

EIN 38-3000675 • 501(c)3 • Fremont, MI

Profile

To promote the arts and enhance the cultural climate in newaygo county and surrounding areas.

13 E Main StFremont, MI 49412-1243

www.ncca-artsplace.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$45,497

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

23rd percentile

-8.4%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-12%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$603,948

Down $55,569 (-8.4%) from 2023

Liabilities

Down

$1,691

Down $1,638 (-49%) from 2023

Net Assets

Down

$602,257

Down $53,931 (-8.2%) from 2023

Operations
Liabilities / Revenue43rd percentileNet Margin17th percentile

Revenue

Down

$293,520

Down $38,859 (-12%) from 2023

Expenses

Up

$347,451

Up $67,769 (+24%) from 2023

Net Income

Down

-$53,931

Down $106,628 (-202%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$800K$600K$400K$200K$0Assets 2010: $399,540Liabilities 2010: $5,663Net Assets 2010: $393,8772010Assets 2011: $443,620Liabilities 2011: $1,802Net Assets 2011: $441,8182011Assets 2012: $376,670Liabilities 2012: $4,946Net Assets 2012: $371,7242012Assets 2013: $378,537Liabilities 2013: $1,947Net Assets 2013: $376,5902013Assets 2014: $388,846Liabilities 2014: $1,866Net Assets 2014: $386,9802014Assets 2015: $411,203Liabilities 2015: $11,514Net Assets 2015: $399,6892015Assets 2016: $411,016Liabilities 2016: $1,860Net Assets 2016: $409,1562016Assets 2017: $408,688Liabilities 2017: $1,490Net Assets 2017: $407,1982017Assets 2018: $442,745Liabilities 2018: $1,507Net Assets 2018: $441,2382018Assets 2019: $475,440Liabilities 2019: $12,480Net Assets 2019: $462,9602019Assets 2020: $556,930Liabilities 2020: $10,085Net Assets 2020: $546,8452020Assets 2021: $605,476Liabilities 2021: $7,082Net Assets 2021: $598,3942021Assets 2022: $608,493Liabilities 2022: $5,002Net Assets 2022: $603,4912022Assets 2023: $659,517Liabilities 2023: $3,329Net Assets 2023: $656,1882023Assets 2024: $603,948Liabilities 2024: $1,691Net Assets 2024: $602,2572024

Highlighted filing

2024

Assets$603,948
Liabilities$1,691
Net Assets$602,257
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$400K$200K$0-$200KExpenses 2010: $308,8722010Expenses 2011: $317,8082011Expenses 2012: $305,7442012Revenue 2013: $295,538Expenses 2013: $290,672Net Income 2013: $4,8662013Revenue 2014: $281,822Expenses 2014: $271,432Net Income 2014: $10,3902014Revenue 2015: $309,458Expenses 2015: $296,749Net Income 2015: $12,7092015Revenue 2016: $302,693Expenses 2016: $293,226Net Income 2016: $9,4672016Revenue 2017: $296,924Expenses 2017: $298,882Net Income 2017: -$1,9582017Revenue 2018: $317,669Expenses 2018: $283,629Net Income 2018: $34,0402018Revenue 2019: $292,770Expenses 2019: $271,048Net Income 2019: $21,7222019Revenue 2020: $289,982Expenses 2020: $206,097Net Income 2020: $83,8852020Revenue 2021: $274,449Expenses 2021: $222,900Net Income 2021: $51,5492021Revenue 2022: $268,427Expenses 2022: $263,330Net Income 2022: $5,0972022Revenue 2023: $332,379Expenses 2023: $279,682Net Income 2023: $52,6972023Revenue 2024: $293,520Expenses 2024: $347,451Net Income 2024: -$53,9312024

Highlighted filing

2024

Revenue$293,520
Expenses$347,451
Net Income-$53,931
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$603,948
Liabilities
$1,691
Net assets
$602,257
Revenue
$293,520
Expenses
$347,451
Net income
-$53,931
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.04$0.02$6.02$2.94$3.47$0.54
2023Detailed filing. Detailed filing data is available for this year.$6.60$0.03$6.56$3.32$2.80$0.53
2022Detailed filing. Detailed filing data is available for this year.$6.08$0.05$6.03$2.68$2.63$0.05
2021Detailed filing. Detailed filing data is available for this year.$6.05$0.07$5.98$2.74$2.23$0.52
2020Detailed filing. Detailed filing data is available for this year.$5.57$0.10$5.47$2.90$2.06$0.84
2019Detailed filing. Detailed filing data is available for this year.$4.75$0.12$4.63$2.93$2.71$0.22
2018Detailed filing. Detailed filing data is available for this year.$4.43$0.02$4.41$3.18$2.84$0.34
2017Detailed filing. Detailed filing data is available for this year.$4.09$0.01$4.07$2.97$2.99$0.02
2016Detailed filing. Detailed filing data is available for this year.$4.11$0.02$4.09$3.03$2.93$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.11$0.12$4.00$3.09$2.97$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.89$0.02$3.87$2.82$2.71$0.10
2013Detailed filing. Detailed filing data is available for this year.$3.79$0.02$3.77$2.96$2.91$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$0.05$3.72$3.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$0.02$4.42$3.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.06$3.94$3.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 10, 2025
Return Version
2024v5.2
Gross Receipts
$297,201
Mission and Program Overview

Mission

To promote the arts and enhance the cultural climate in newaygo county and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$256,367-
Land, Buildings, and Equipment, Net$215,356$195,699▼ $19,657
Cash and Non-Interest-Bearing Accounts$444,161$151,882▼ $292,279
Total Assets$659,517$603,948▼ $55,569
Liabilities
Accounts Payable and Accrued Expenses$2,310$1,691▼ $619
Mortgage Notes Payable Secured by Investment Property$1,019--
Total Liabilities$3,329$1,691▼ $1,638
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$653,195$599,264▼ $53,931
Net Assets With Donor Restrictions$2,993$2,993→ $0
Total Net Assets Fund Balance$656,188$602,257▼ $53,931
Total Liabilities and Net Assets / Fund Balance$659,517$603,948▼ $55,569

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$163,834$415,822$579,656
Leasehold Improvements$1,865$40,315$42,180
Land$30,000-$30,000
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marianne BoerigterExecutive DirectorPT$45,403$94$45,497
Mary AndersonDirector-$713-$713

Board Members and Trustees

NameTitle
Kirk ParkhurstChair
Ed WosinkiVice-chair
Alexis MercerDirector
Ashley FolkemaDirector
Gilbert GarciaDirector
Jill Hansen AuneDirector
Susie RodriguezDirector
Tracy StreichhirschDirector
Emily FolkemaSecretary
Jeff DubaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$186,644
Program Service Revenue
$95,102
Investment Income
$6,480
Other Revenue
$5,294
All Other Contributions
$177,631
Change in Net Assets
$-53,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,233
Salaries, Compensation, and Employee Benefits$159,218
Total Fundraising Expense$15,308
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,631$20,956$9,662$103,249
Current Officers, Directors, Trustees, and Key Employees$38,673$6,824-$45,497
Fees for Services Other$41,103$237$607$41,947
Other Expenses$36,577-$2,543$39,120
Office Expenses$23,113$2,176$484$25,773
Fees for Services Accounting-$22,292-$22,292
Depreciation Depletion$15,727$3,930-$19,657
All Other Expenses$14,242$1,139$20$15,401
Occupancy$10,757$2,717$726$14,200
Payroll Taxes$7,746$1,934$673$10,353
Insurance$8,143$178$579$8,900
Advertising-$940-$940
Other Employee Benefits$89$16$14$119
Interest-$3-$3
Total Functional Expenses$268,801$63,342$15,308$347,451
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
Annual disclosure for covered persons
Yes
Audit committee
No
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
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

“A copy of the 990 will be provided to each board member before filing. The document is reviewed and questions directed to the finance committee, board treasurer, or the executive director.”

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

“The conflict of interest disclosure statement shall be submitted upon interested parties association with the organization, and shall be reviewed annually thereafter. An additional statement shall be filed whenever a potential conflict arises.”

Form 990, Part VI, Section C, Line 19

“Copies of the 990 and other policies are available for public inspection upon request.”

Form 990 Part VII

“Compensation for the executive director as reported on form 990 part vii differs from compensation reported on the w-2 as ncca has entered into an agreement with an area performing arts organization to share the services of the executive director. A portion of the executive director's compensation is reimbursed by this organization.”

Filing and Contact Details

Filer

Filer Name
Newaygo County Council for the Arts Inc
EIN
38-3000675
Phone
2319244022
Address
13 E MAIN ST, FREMONT, MI 49412-1243

Signing Officer

Name
Marianne Boerigter
Title
Executive Director
Phone
2319244022
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marianne Boerigter
Formed
1991
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
8
Volunteers
26

Preparer

Firm
Doeren Mayhew
Address
56 CESAR E CHAVEZ AVE SW STE 100, GRAND RAPIDS, MI 49503
Preparer
Justin D Hawkes CPA
Phone
6162355200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Artist fees: program service expenses 32,609. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,609. Classroom instructors & outside services: program service expenses 8,494. Management and general expenses 237. Fundraising expenses 607. Total expenses 9,338.”

Form 990, Part XII, Line 2C

“The full board of directors also functions as the audit committee. They review and approve the annual review as well as approve the selection of the accounting firm.”

Financial Statement Notes

PART III, LINE 1A:

“Collection items consist primarily of artwork created by members of the community provided for display in ncca's gallery. These collection items are not capitalized. The value of such items is a subjective measure and management believes that the total value is not material to the accompanying financial statements. If collection items are purchased by ncca, they are recorded as decreases in unrestricted net assets if purchased with unrestricted net assets and as decreases in restricted net assets if purchased with donor-restricted assets. Similarly, contributions of collection items are not recognized in the statement of activities.”

PART X, LINE 2:

“The internal revenue service has determined that the council is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. In addition, the council qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a)(2). Although the council was granted income tax exemption by the internal revenue service, the exemption does not apply to "unrelated business income." such income, pursuant to the internal revenue code and related regulations, includes certain gallery sales. There was no provision for unrelated business tax for the years ended december 31, 2024 and 2023. Tax positions taken are assessed for uncertainty and a provision may be recorded if a tax position is not likely to be sustained upon examination.”

Raw XML AppendixShowing 400 of 491 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/GrossReceiptsAmt0297201
IRS990/GrossRentsGrp/RealAmt08975
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/FundraisingAmt0579
IRS990/InsuranceGrp/ManagementAndGeneralAmt0178
IRS990/InsuranceGrp/ProgramServicesAmt08143
IRS990/InsuranceGrp/TotalAmt08900
IRS990/InterestGrp/ManagementAndGeneralAmt03
IRS990/InterestGrp/TotalAmt03
IRS990/InvestmentIncomeGrp/ExclusionAmt06480
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06480
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0456137
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0215356
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0195699
IRS990/LandBldgEquipCostOrOtherBssAmt0651836
IRS990/LegalDomicileStateCd0MI
IRS990/LessRentalExpensesGrp/RealAmt03681
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt06013
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE ARTS AND ENHANCE THE CULTURAL CLIMATE IN NEWAYGO COUNTY AND SURROUNDING AREAS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01019
IRS990/NetAssetsOrFundBalancesBOYAmt0656188
IRS990/NetAssetsOrFundBalancesEOYAmt0602257
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt05294
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05294
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0653195
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0599264
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0726
IRS990/OccupancyGrp/ManagementAndGeneralAmt02717
IRS990/OccupancyGrp/ProgramServicesAmt010757
IRS990/OccupancyGrp/TotalAmt014200
IRS990/OfficeExpensesGrp/FundraisingAmt0484
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02176
IRS990/OfficeExpensesGrp/ProgramServicesAmt023113
IRS990/OfficeExpensesGrp/TotalAmt025773
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt014
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt089
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0119
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt02543
IRS990/OtherExpensesGrp/ProgramServicesAmt036577
IRS990/OtherExpensesGrp/TotalAmt039120
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09662
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020956
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt072631
IRS990/OtherSalariesAndWagesGrp/TotalAmt0103249
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0673
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01934
IRS990/PayrollTaxesGrp/ProgramServicesAmt07746
IRS990/PayrollTaxesGrp/TotalAmt010353
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARIANNE BOERIGTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0459920
IRS990/ProgramServiceRevenueGrp/BusinessCd1459920
IRS990/ProgramServiceRevenueGrp/BusinessCd2459920
IRS990/ProgramServiceRevenueGrp/Desc0CONSIGNMENT GALLERY SA
IRS990/ProgramServiceRevenueGrp/Desc1CLASSES
IRS990/ProgramServiceRevenueGrp/Desc2GALLERY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034006
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12638
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt058458
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt134006
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22638
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt058458
IRS990/ProgSrvcAccomActy2Grp/Desc0GALLERY AND ARTIST MARKET - ELEVEN MAJOR EXHIBITS ARE FEATURED ANNUALLY THAT INCLUDE A RANGE OF ARTISTS, ARTWORK, MEDIA, AND STYLES. THROUGH GLASSWORK, PAINTINGS, SCULPTURE, PHOTOGRAPHY, POTTERY, AND MORE, NCCA PROVIDES A VISUAL ART EXPERIENCE IN THE RAY AND PHYLLIS JANSMA GALLERY THAT APPEALS TO A BROAD AUDIENCE. ANNUAL EXHIBITS INCLUDE NEWAYGO COUNTY YOUTH ARTS COMPETITION, NCCA STATEWIDE PHOTOGRAPHY COMPETITION, AND THE NCCA HOLIDAY ARTIST MARKET THAT FEATURES LOCAL ARTISTS. THROUGHOUT THE YEAR THE NCCA ARTIST MARKET PROVIDES OPPORTUNITIES FOR OVER 70 AREA ARTISTS TO DISPLAY AND SELL THEIR WORK ON CONSIGNMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0103797
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt054491
IRS990/ProgSrvcAccomActy3Grp/Desc0CLASSES - STAINED AND FUSED GLASS, PAINTING, PHOTOGRAPHY, LAPIDARY, WOODCARVING, AND POTTERY ARE SOME OF THE OPPORTUNITIES AVAILABLE. PARTICIPANTS ARE ABLE TO EXPAND ON THEIR CURRENT SKILLS OR LEARN SOMETHING TOTALLY NEW. CLASSES FOR YOUTH ALLOW THEM TO BECOME MORE ART INVOLVED AS THEY SPUR THEIR DEVELOPMENT OF CREATIVITY. WITH CLASSROOMS, POTTERY AREA, AND A PHOTOGRAPHY DARKROOM, PEOPLE CAN CHOOSE FROM MANY DIFFERENT CLASS OFFERINGS. NCCA OFFERS CLASSES THAT UTILIZE EXPERIENCED INSTRUCTORS, AS WELL AS A PARTICIPANT TO INSTRUCTOR RATIO THAT ALLOWS FOR A PARTICIPANT ORIENTED, SKILL BUILDING EXPERIENCE. CLASS INSTRUCTION IS ALSO PROVIDED IN PROGRAMMING FOR SPECIALIZED POPULATIONS IN COLLABORATION WITH NEWAYGO COUNTY JUVENILE COURTS, NEWAYGO COUNTY COMMISSION ON AGING, AND TRUENORTH COMMUNITY SERVICES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0110502
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt040611
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CULTURAL CALENDAR - NCCA FILLS AN IMPORTANT ROLE IN NEWAYGO COUNTY BY SUPPORTING OTHER AREA ORGANIZATIONS IN PROMOTING AREA ART AND CULTURAL ACTIVITIES. PROVIDING THE "NEWAYGO COUNTY ART AND CULTURAL CONNECTIONS" NEWSLETTER, DESIGNED IN-HOUSE, HAS BEEN AN ONGOING FUNCTION OF NCCA FOR OVER A DECADE. THE NEWSLETTER DESCRIBES ART AND CULTURAL EVENTS IN THE AREA ON A BI-MONTHLY BASIS. ACTING AS A RESOURCE FOR PEOPLE INTERESTED IN CULTURAL ACTIVITIES IS CRUCIAL FOR THE CONTINUED SUCCESS OF MANY EVENTS IN THE AREA AND PROMOTES VIBRANCY OF A RURAL AREA.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt015220
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0235383
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0182
IRS990/PYOtherExpensesAmt0160815
IRS990/PYOtherRevenueAmt07544
IRS990/PYProgramServiceRevenueAmt089270
IRS990/PYRevenuesLessExpensesAmt052697
IRS990/PYSalariesCompEmpBnftPaidAmt0118867
IRS990/PYTotalExpensesAmt0279682
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0332379
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-53931
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt05294
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0256367
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0186644
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0235383
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0172290
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0185235
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0215504
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0995056
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt015455
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt010931
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08343
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt011075
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010932
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt056736
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt036644
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt030433
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt025778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt017761
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt014007
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0124623
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt015455
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt010931
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt011075
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010932
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt056736
IRS990ScheduleA/InvestmentIncomeCYPct00.03840
IRS990ScheduleA/InvestmentIncomePYPct00.03450
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt058458
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt059173
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt064801
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt064527
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt052463
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0299422
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0183
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0195
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0378
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.75850
IRS990ScheduleA/PublicSupportPY509Pct00.76500
IRS990ScheduleA/PublicSupportTotal509Amt01119679
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0223288
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0265816
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0198068
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0202996
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0229511
IRS990ScheduleA/Total509Grp/TotalAmt01119679
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0297201
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0336103
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0271407
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0278598
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0292906
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01476215
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0163834
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0415822
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0579656
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01865
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt040315
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt042180
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COLLECTION ITEMS CONSIST PRIMARILY OF ARTWORK CREATED BY MEMBERS OF THE COMMUNITY PROVIDED FOR DISPLAY IN NCCA'S GALLERY. THESE COLLECTION ITEMS ARE NOT CAPITALIZED. THE VALUE OF SUCH ITEMS IS A SUBJECTIVE MEASURE AND MANAGEMENT BELIEVES THAT THE TOTAL VALUE IS NOT MATERIAL TO THE ACCOMPANYING FINANCIAL STATEMENTS. IF COLLECTION ITEMS ARE PURCHASED BY NCCA, THEY ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF PURCHASED WITH UNRESTRICTED NET ASSETS AND AS DECREASES IN RESTRICTED NET ASSETS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. SIMILARLY, CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE COUNCIL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). ALTHOUGH THE COUNCIL WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, THE EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES CERTAIN GALLERY SALES. THERE WAS NO PROVISION FOR UNRELATED BUSINESS TAX FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. TAX POSITIONS TAKEN ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUSTAINED UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 1A:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0195699
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 WILL BE PROVIDED TO EACH BOARD MEMBER BEFORE FILING. THE DOCUMENT IS REVIEWED AND QUESTIONS DIRECTED TO THE FINANCE COMMITTEE, BOARD TREASURER, OR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST DISCLOSURE STATEMENT SHALL BE SUBMITTED UPON INTERESTED PARTIES ASSOCIATION WITH THE ORGANIZATION, AND SHALL BE REVIEWED ANNUALLY THEREAFTER. AN ADDITIONAL STATEMENT SHALL BE FILED WHENEVER A POTENTIAL CONFLICT ARISES.

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