Civic Intelligence

Old Art Building

990 • Fiscal year 2023 • EIN 38-3052356

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 23, 2024

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

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

49th percentile

4.0%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

48th percentile

5.4%

Faster revenue growth than 48% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,563,267

Up $99,317 (+4.0%) from 2022

Net Assets

Up

$2,560,124

Up $105,746 (+4.3%) from 2022

Liabilities

Down

$3,143

Down $6,429 (-67%) from 2022

Revenue

Up

$585,934

Up $30,141 (+5.4%) from 2022

Expenses

Down

$480,188

Down $170,147 (-26%) from 2022

Net Income

Up

$105,746

Up $200,288 (+212%) from 2022

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

2023

Assets$2,563,267
Liabilities$3,143
Net Assets$2,560,124

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

2023

Revenue$585,934
Expenses$480,188
Net Income$105,746
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 23, 2024
Return Version
2023v5.0
Gross Receipts
$638,423
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$1,031,460$1,049,732▲ $18,272
Investments in Publicly Traded Securities$812,333$1,023,757▲ $211,424
Cash and Non-Interest-Bearing Accounts$613,254$478,197▼ $135,057
Total Assets$2,463,950$2,563,267▲ $99,317
Other Assets Total$6,903$11,581▲ $4,678
Liabilities
Other Liabilities$9,572$3,143▼ $6,429
Total Liabilities$9,572$3,143▼ $6,429
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,454,378$2,560,124▲ $105,746
Total Net Assets Fund Balance$2,454,378$2,560,124▲ $105,746
Total Liabilities and Net Assets / Fund Balance$2,463,950$2,563,267▲ $99,317

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,049,732$266,181$1,315,913
Equipment-$2,160$2,160
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kerry SatterwhitePresident
Barbara BurkhardtDirector
Julie RidenourDirector
Kay DoyleDirector
Kim McmanamaraDirector
Kit WysorDirector
Kristin HusseyDirector
Margi MckinleyDirector
Tom KnowlesDirector
Cindy MeekerSecretary
Rick KoehlerTreasurer
Kathleen AckerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$397,080
Program Service Revenue
$90,211
Investment Income
$231
Other Revenue
$98,412
All Other Contributions
$377,580
Change in Net Assets
$105,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$274,973
Salaries, Compensation, and Employee Benefits$205,215
Total Fundraising Expense$61,326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$126,854$31,718$31,699$190,271
Occupancy$40,711$10,179$10,173$61,063
Depreciation Depletion$34,267$429$428$35,124
All Other Expenses$27,216$4,074$3,628$34,918
Advertising$13,787-$7,515$21,302
Payroll Taxes$9,963$2,491$2,490$14,944
Fees for Services Other$14,654--$14,654
Information Technology$6,774$1,694$1,693$10,161
Other Expenses$9,390--$9,390
Fees for Services Accounting$6,085$1,522$1,521$9,128
Fees for Services Legal$3,063--$3,063
Insurance$1,929$482$482$2,893
Travel--$1,697$1,697
Interest$8--$8
Total Functional Expenses$366,273$52,589$61,326$480,188
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$120,258
Fundraising Direct Expenses$52,149
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Leelanau$96,281$96,281$43,721$52,560
Special Events$12,092$12,092$6,902$5,190
Total Events$120,258$120,258$52,149$68,109
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$3,143
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
Old Art Building
EIN
38-3052356
Phone
2312562131
Address
PO BOX 883, LELAND, MI 49654

Signing Officer

Name
Kerry Satterwhite
Title
President
Phone
2312562131
Signed
2024-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kerry Satterwhite
Formed
1992
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
75

Preparer

Firm
David Faught CPA
Address
PO BOX 324, SUTTONS BAY, MI 49682-0324
Preparer
David Faught
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.

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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/ProgramServicesAmt09963
IRS990/PayrollTaxesGrp/TotalAmt014944
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KERRY SATTERWHITE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CLULTURAL CLASSES & PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1LELAND AIR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt073510
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116701
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt073510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116701
IRS990/ProgSrvcAccomActy2Grp/Desc0OFFER CULTURAL AND ART PROGRAMS TO THE COMMUNITY.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OFFER CULTURAL AND ART PROGRAMS TO THE COMMUNITY.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0579
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0269831
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0343
IRS990/PYOtherExpensesAmt0446160
IRS990/PYOtherRevenueAmt0142531
IRS990/PYProgramServiceRevenueAmt0143088
IRS990/PYRevenuesLessExpensesAmt0-94542
IRS990/PYSalariesCompEmpBnftPaidAmt0204175
IRS990/PYTotalExpensesAmt0650335
IRS990/PYTotalRevenueAmt0555793
IRS990/ReconcilationRevenueExpnssAmt0105746
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt025769
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt090211
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME FROM FUNDRAISING EVENTS, CULTURAL AND ART CLASSES AND FUND RAISING EVENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0397080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0269831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0673010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01580940
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0282381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03203242
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt026000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt033786
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt026390
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01275
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021332
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0108783
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0888673
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96720
IRS990ScheduleA/PublicSupportPY170Pct00.96800
IRS990ScheduleA/PublicSupportTotal170Amt03203242
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0397080
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0269831
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0673010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01580940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0282381
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03203242
IRS990ScheduleA/TotalSupportAmt03312025
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02160
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02160
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01049732
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0266181
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01315913
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03143
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILTIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01049732
IRS990ScheduleD/TotalLiabilityAmt03143
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt052149
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ART LEELANAU
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt096281
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012092
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011885
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0120258
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt096281
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012092
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011885
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0120258
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt068109
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01526
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt052149
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt043721
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06902
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02463950
IRS990/TotalAssetsEOYAmt02563267
IRS990/TotalAssetsGrp/BOYAmt02463950
IRS990/TotalAssetsGrp/EOYAmt02563267
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0397080
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt061326
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052589
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0366273
IRS990/TotalFunctionalExpensesGrp/TotalAmt0480188
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09572
IRS990/TotalLiabilitiesEOYAmt03143
IRS990/TotalLiabilitiesGrp/BOYAmt09572

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