Civic Intelligence

Old Art Building

990 • Fiscal year 2018 • EIN 38-3052356

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

PO Box 883Leland, MI 49654

(231) 256-2131

Siviq Scores

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

Liabilities / Assets

41st percentile

0.01x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

46th percentile

0.02x

Higher debt load relative to revenue than 46% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2018

Revenue Growth

63rd percentile

11%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2018

Assets

Up

$786,833

Up $195,911 (+33%) from 2016

Net Assets

Up

$777,152

Up $193,557 (+33%) from 2016

Liabilities

Up

$9,681

Up $2,354 (+32%) from 2016

Revenue

Up

$406,581

Up $78,895 (+24%) from 2016

Expenses

Up

$304,716

Up $64,654 (+27%) from 2016

Net Income

Up

$101,865

Up $14,241 (+16%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2008: $110,536Liabilities 2008: $4,037Net Assets 2008: $106,4992008Assets 2009: $115,997Liabilities 2009: $3,972Net Assets 2009: $112,0252009Assets 2010: $331,068Liabilities 2010: $4,338Net Assets 2010: $326,7302010Assets 2011: $542,969Liabilities 2011: $28,908Net Assets 2011: $514,0612011Assets 2012: $499,542Liabilities 2012: $4,601Net Assets 2012: $494,9412012Assets 2015: $500,830Liabilities 2015: $4,859Net Assets 2015: $495,9712015Assets 2016: $590,922Liabilities 2016: $7,327Net Assets 2016: $583,5952016Assets 2018: $786,833Liabilities 2018: $9,681Net Assets 2018: $777,1522018Assets 2021: $2,554,265Liabilities 2021: $5,345Net Assets 2021: $2,548,9202021Assets 2022: $2,463,950Liabilities 2022: $9,572Net Assets 2022: $2,454,3782022Assets 2023: $2,563,267Liabilities 2023: $3,143Net Assets 2023: $2,560,1242023Assets 2024: $7,172,349Liabilities 2024: $10,076Net Assets 2024: $7,162,2732024

Highlighted filing

2018

Assets$786,833
Liabilities$9,681
Net Assets$777,152

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2008: $12,878Expenses 2008: $118,349Net Income 2008: -$105,4712008Revenue 2009: $133,613Expenses 2009: $136,985Net Income 2009: -$3,3722009Revenue 2010: $333,400Expenses 2010: $118,695Net Income 2010: $214,7052010Revenue 2011: $513,972Expenses 2011: $126,641Net Income 2011: $387,3312011Expenses 2012: $183,2342012Revenue 2015: $238,230Expenses 2015: $237,120Net Income 2015: $1,1102015Revenue 2016: $327,686Expenses 2016: $240,062Net Income 2016: $87,6242016Revenue 2018: $406,581Expenses 2018: $304,716Net Income 2018: $101,8652018Revenue 2021: $828,304Expenses 2021: $416,270Net Income 2021: $412,0342021Revenue 2022: $555,793Expenses 2022: $650,335Net Income 2022: -$94,5422022Revenue 2023: $585,934Expenses 2023: $480,188Net Income 2023: $105,7462023Revenue 2024: $5,192,662Expenses 2024: $590,513Net Income 2024: $4,602,1492024

Highlighted filing

2018

Revenue$406,581
Expenses$304,716
Net Income$101,865
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$439,651
Mission and Program Overview

Mission

Provide cultural and art programs to the community, in addition to providing a facility to hold these programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$254,134$366,184▲ $112,050
Land, Buildings, and Equipment, Net$237,428$237,147▼ $281
Cash and Non-Interest-Bearing Accounts$187,181$178,102▼ $9,079
Total Assets$684,143$786,833▲ $102,690
Other Assets Total$5,400$5,400→ $0
Liabilities
Other Liabilities$8,856$9,681▲ $825
Total Liabilities$8,856$9,681▲ $825
Net Assets / Fund Balance
Unrestricted Net Assets$675,287$777,152▲ $101,865
Total Net Assets Fund Balance$675,287$777,152▲ $101,865
Total Liabilities and Net Assets / Fund Balance$684,143$786,833▲ $102,690
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan LisukPresident
Alexia PostDirector
Hillary VoightDirector
Jane KiernanDirector
John ScottDirector
Judy FrederickDirector
Marlis MannDirector
Mary StewartDirector
Nancy MillerDirector
Tom McconnellDirector
Trudy UnderhillDirector
Zach MikowskiDirector
Kerry SatterwhiteSecretary
Logan HardieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$247,469
Program Service Revenue
$79,014
Investment Income
$50
Other Revenue
$80,048
All Other Contributions
$247,469
Change in Net Assets
$101,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$195,486
Salaries, Compensation, and Employee Benefits$109,230
Total Fundraising Expense$38,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,417$16,857$16,847$101,121
All Other Expenses$39,770$3,975$9,081$52,826
Occupancy$17,141$4,286$4,283$25,710
Advertising$9,002-$4,848$13,850
Depreciation Depletion$10,663$806$804$12,273
Other Expenses$9,179--$9,179
Payroll Taxes$5,406$1,352$1,351$8,109
Fees for Services Accounting$2,646$662$661$3,969
Information Technology$1,290$323$322$1,935
Insurance$50--$50
Total Functional Expenses$238,258$28,261$38,197$304,716
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$94,987
Fundraising Direct Expenses$30,070
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Leelanau$43,788$43,788-$43,788
Holly Pop$32,190$32,190$26,303$5,887
Total Events$91,191$91,191$27,982$63,209
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilties$7,036
Sales Tax Liability$2,645
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 11B

Reviewed by executive director.

Form 990, Page 6, Part VI, Line 15A

Board reviews program directors compensation on an annual basis.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Leelanau Community Cultural Center
EIN
38-3052356
Phone
2312562131
Address
PO BOX 883, LELAND, MI 49654

Signing Officer

Name
Dan Lisuk
Title
President
Phone
2312562131
Signed
2019-11-15

Organization Details

Principal Officer
Dan Lisuk
Formed
1992
Voting Board Members
14
Independent Board Members
14
Employees
4

Preparer

Firm
David Faught CPA
Address
PO BOX 324, SUTTONS BAY, MI 49682-0324
Preparer
David Faught CPA
Phone
2312714011
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

NONE

Form 990, Part IX, Line 24E

Office supplies 5,397 1,349 1,349 art of the garden 5,126 0 0 leland air expense 4,968 0 0 donor recognition 0 0 4,857 bank/cc/paypal 2,526 631 631 telephone 1,997 499 499 film 2,864 0 0 artist in residence 2,704 0 0 class supplies 2,407 0 0 postage & delivery 1,424 356 356 office supplies - equip 1,075 269 269 octoberfest 1,535 0 0 miscellaneous - bal 867 217 217 licenses & permits 1,134 0 0 miscellaneous 748 187 187 workers comp insurance 714 179 179 event supplies 1,062 0 0 special event 1,000 0 0 fiber festival event exp 887 0 0 insurance - d & o 500 125 125 dues & subscriptions 386 97 96 membership 178 44 44 grant expense 0 0 250 exposures event exp 185 0 0 donation 86 22 22 total 39,770 3,975 9,081

Raw XML AppendixShowing 400 of 432 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/PayrollTaxesGrp/TotalAmt08109
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAN LISUK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CLULTURAL CLASSES & PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1LELAND AIR
IRS990/ProgramServiceRevenueGrp/Desc2FIBER FESTIVAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt068051
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19763
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt068051
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21200
IRS990/ProgSrvcAccomActy2Grp/Desc0OFFER CULTURAL AND ART PROGRAMS TO THE COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0107661
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0223539
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt049
IRS990/PYOtherExpensesAmt0214137
IRS990/PYOtherRevenueAmt0146312
IRS990/PYProgramServiceRevenueAmt040911
IRS990/PYRevenuesLessExpensesAmt089993
IRS990/PYSalariesCompEmpBnftPaidAmt0106681
IRS990/PYTotalExpensesAmt0320818
IRS990/PYTotalRevenueAmt0410811
IRS990/ReconcilationRevenueExpnssAmt0101865
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt015131
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt079014
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME FROM FUNDRAISING EVENTS, CULTURAL AND ART CLASSES AND FUND RAISING EVENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0247469
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0247469
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018181
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018181
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0174001
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93160
IRS990ScheduleA/PublicSupportTotal170Amt0247469
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0247469
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0247469
IRS990ScheduleA/TotalSupportAmt0265650
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07036
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12645
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX LIABILITY
IRS990ScheduleD/TotalLiabilityAmt09681
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027982
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ART LEELANAU
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HOLLY POP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt043788
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt032190
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt015213
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt091191
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt043788
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt032190
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt015213
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt091191
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt063209
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01679
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt027982
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt026303
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS PROGRAM DIRECTORS COMPENSATION ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICE SUPPLIES 5,397 1,349 1,349 ART OF THE GARDEN 5,126 0 0 LELAND AIR EXPENSE 4,968 0 0 DONOR RECOGNITION 0 0 4,857 BANK/CC/PAYPAL 2,526 631 631 TELEPHONE 1,997 499 499 FILM 2,864 0 0 ARTIST IN RESIDENCE 2,704 0 0 CLASS SUPPLIES 2,407 0 0 POSTAGE & DELIVERY 1,424 356 356 OFFICE SUPPLIES - EQUIP 1,075 269 269 OCTOBERFEST 1,535 0 0 MISCELLANEOUS - BAL 867 217 217 LICENSES & PERMITS 1,134 0 0 MISCELLANEOUS 748 187 187 WORKERS COMP INSURANCE 714 179 179 EVENT SUPPLIES 1,062 0 0 SPECIAL EVENT 1,000 0 0 FIBER FESTIVAL EVENT EXP 887 0 0 INSURANCE - D & O 500 125 125 DUES & SUBSCRIPTIONS 386 97 96 MEMBERSHIP 178 44 44 GRANT EXPENSE 0 0 250 EXPOSURES EVENT EXP 185 0 0 DONATION 86 22 22 TOTAL 39,770 3,975 9,081
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0684143
IRS990/TotalAssetsEOYAmt0786833
IRS990/TotalAssetsGrp/BOYAmt0684143
IRS990/TotalAssetsGrp/EOYAmt0786833
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0247469
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt038197
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028261
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0238258
IRS990/TotalFunctionalExpensesGrp/TotalAmt0304716
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08856
IRS990/TotalLiabilitiesEOYAmt09681
IRS990/TotalLiabilitiesGrp/BOYAmt08856
IRS990/TotalLiabilitiesGrp/EOYAmt09681
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0675287
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0777152
IRS990/TotalProgramServiceExpensesAmt0238258
IRS990/TotalProgramServiceRevenueAmt079014
IRS990/TotalRevenueGrp/ExclusionAmt015181
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079014
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0406581
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0684143
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0786833
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0675287
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0777152
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 577
IRS990/USAddress/CityNm0LELAND
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049654
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN LISUK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

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