Civic Intelligence

Old Art Building

990 • Fiscal year 2022 • EIN 38-3052356

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

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

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

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

Liabilities / Revenue

30th percentile

0.02x

Higher debt load relative to revenue than 30% of similar nonprofits.

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

Net Margin

16th percentile

-17%

Higher net margin than 16% 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

34th percentile

-3.5%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

12th percentile

-33%

Faster revenue growth than 12% of similar nonprofits.

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

Assets

Down

$2,463,950

Down $90,315 (-3.5%) from 2021

Net Assets

Down

$2,454,378

Down $94,542 (-3.7%) from 2021

Liabilities

Up

$9,572

Up $4,227 (+79%) from 2021

Revenue

Down

$555,793

Down $272,511 (-33%) from 2021

Expenses

Up

$650,335

Up $234,065 (+56%) from 2021

Net Income

Down

-$94,542

Down $506,576 (-123%) from 2021

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

2022

Assets$2,463,950
Liabilities$9,572
Net Assets$2,454,378

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

2022

Revenue$555,793
Expenses$650,335
Net Income-$94,542
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$567,744
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
Land, Buildings, and Equipment, Net$1,012,350$1,031,460▲ $19,110
Investments in Publicly Traded Securities$659,833$812,333▲ $152,500
Cash and Non-Interest-Bearing Accounts$835,206$613,254▼ $221,952
Total Assets$2,554,265$2,463,950▼ $90,315
Other Assets Total$46,876$6,903▼ $39,973
Liabilities
Other Liabilities$5,345$9,572▲ $4,227
Total Liabilities$5,345$9,572▲ $4,227
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,548,920$2,454,378▼ $94,542
Total Net Assets Fund Balance$2,548,920$2,454,378▼ $94,542
Total Liabilities and Net Assets / Fund Balance$2,554,265$2,463,950▼ $90,315

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,031,460$231,057$1,262,517
Equipment-$2,160$2,160
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan LisukPresident
Amanda Campo JohnsonDirector
Cindy MeekerDirector
Hillary VoightDirector
James MorseDirector
Jane KiernanDirector
John ScottDirector
Judy FrederickDirector
Marlis MannDirector
Nancy MillerDirector
Tom McconnellDirector
Kerry SatterwhiteSecretary
Mary StewartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$269,831
Program Service Revenue
$143,088
Investment Income
$343
Other Revenue
$142,531
All Other Contributions
$269,831
Change in Net Assets
$-94,542
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$446,160
Salaries, Compensation, and Employee Benefits$204,175
Total Fundraising Expense$60,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$126,317$31,584$31,565$189,466
All Other Expenses$76,751$9,137$7,810$93,698
Occupancy$27,844$6,962$6,959$41,765
Depreciation Depletion$40,147$430$427$41,004
Advertising$23,050-$5,431$28,481
Information Technology$15,188$3,797$3,795$22,780
Other Expenses$21,455--$21,455
Payroll Taxes$9,806$2,452$2,451$14,709
Fees for Services Other$10,532--$10,532
Fees for Services Accounting$5,753$1,439$1,438$8,630
Insurance$519$127$127$773
Travel$38--$38
Total Functional Expenses$534,404$55,928$60,003$650,335
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$111,199
Fundraising Direct Expenses$1,244
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Leelanau$100,039$100,039-$100,039
Artist Market$11,160$11,160$1,244$9,916
Total Events$111,199$111,199$1,244$109,955
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$9,572
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 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, 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
2023-11-15

Organization Details

Principal Officer
Dan Lisuk
Formed
1992
Voting Board Members
9
Independent Board Members
9
Employees
5

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, Page 2, Part III, Line 4D

Offer cultural and art programs to the community.

Form 990, Part IX, Line 24E

Office supplies 7,842 1,961 1,960 instructors 10,042 0 0 art leelanau event exp 9,193 0 0 bank/cc/paypal 5,862 1,466 1,465 event - other 8,593 0 0 leland air expense 8,483 0 0 classic music celebration 7,596 0 0 postage & delivery 4,852 1,213 1,212 event supplies 6,699 0 0 contract labor 1,966 491 491 telephone 1,841 460 460 meeting expense 0 2,729 0 membership 1,268 317 317 equipment rental 0 0 1,355 miscellaneous - storage 870 217 217 insurance - d & o 515 129 129 office supplies - equip 471 118 118 licenses & permits & disc 413 0 0 dues & subscriptions 145 36 36 artist in residence 100 0 0 grant application fees 0 0 50 total 76,751 9,137 7,810

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/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116745
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0126343
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116745
IRS990/ProgSrvcAccomActy2Grp/Desc0OFFER CULTURAL AND ART PROGRAMS TO THE COMMUNITY.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OFFER CULTURAL AND ART PROGRAMS TO THE COMMUNITY.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0140104
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0673010
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0240
IRS990/PYOtherExpensesAmt0297881
IRS990/PYOtherRevenueAmt0114977
IRS990/PYProgramServiceRevenueAmt040077
IRS990/PYRevenuesLessExpensesAmt0412034
IRS990/PYSalariesCompEmpBnftPaidAmt0118389
IRS990/PYTotalExpensesAmt0416270
IRS990/PYTotalRevenueAmt0828304
IRS990/ReconcilationRevenueExpnssAmt0-94542
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt033443
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0143088
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME FROM FUNDRAISING EVENTS, CULTURAL AND ART CLASSES AND FUND RAISING EVENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0269831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0673010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01580940
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0282381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0247469
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03053631
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt033786
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt026390
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01275
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021332
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018181
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0100964
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0847331
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96800
IRS990ScheduleA/PublicSupportPY170Pct00.97130
IRS990ScheduleA/PublicSupportTotal170Amt03053631
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0269831
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0673010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01580940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0282381
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0247469
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03053631
IRS990ScheduleA/TotalSupportAmt03154595
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02160
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02160
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01031460
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0231057
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01262517
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09572
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILTIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01031460
IRS990ScheduleD/TotalLiabilityAmt09572
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01244
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ART LEELANAU
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ARTIST MARKET
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0100039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011160
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0111199
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0100039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011160
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0111199
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0109955
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01244
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01244
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFER CULTURAL AND ART PROGRAMS TO THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWS PROGRAM DIRECTORS COMPENSATION ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICE SUPPLIES 7,842 1,961 1,960 INSTRUCTORS 10,042 0 0 ART LEELANAU EVENT EXP 9,193 0 0 BANK/CC/PAYPAL 5,862 1,466 1,465 EVENT - OTHER 8,593 0 0 LELAND AIR EXPENSE 8,483 0 0 CLASSIC MUSIC CELEBRATION 7,596 0 0 POSTAGE & DELIVERY 4,852 1,213 1,212 EVENT SUPPLIES 6,699 0 0 CONTRACT LABOR 1,966 491 491 TELEPHONE 1,841 460 460 MEETING EXPENSE 0 2,729 0 MEMBERSHIP 1,268 317 317 EQUIPMENT RENTAL 0 0 1,355 MISCELLANEOUS - STORAGE 870 217 217 INSURANCE - D & O 515 129 129 OFFICE SUPPLIES - EQUIP 471 118 118 LICENSES & PERMITS & DISC 413 0 0 DUES & SUBSCRIPTIONS 145 36 36 ARTIST IN RESIDENCE 100 0 0 GRANT APPLICATION FEES 0 0 50 TOTAL 76,751 9,137 7,810
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02554265
IRS990/TotalAssetsEOYAmt02463950
IRS990/TotalAssetsGrp/BOYAmt02554265
IRS990/TotalAssetsGrp/EOYAmt02463950
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0269831
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt060003
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055928
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0534404
IRS990/TotalFunctionalExpensesGrp/TotalAmt0650335
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05345
IRS990/TotalLiabilitiesEOYAmt09572
IRS990/TotalLiabilitiesGrp/BOYAmt05345
IRS990/TotalLiabilitiesGrp/EOYAmt09572
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02548920
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02454378
IRS990/TotalOtherProgSrvcExpenseAmt0140104
IRS990/TotalProgramServiceExpensesAmt0534404
IRS990/TotalProgramServiceRevenueAmt0143088
IRS990/TotalRevenueGrp/ExclusionAmt033786
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0142221
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0555793
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02554265
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02463950
IRS990/TravelGrp/ProgramServicesAmt038
IRS990/TravelGrp/TotalAmt038
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 577
IRS990/USAddress/CityNm0LELAND
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049654
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0[email protected]

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