Liabilities / Assets
14th percentile
Higher debt load relative to assets than 14% of similar nonprofits.
Arts Center for Newaygo County
990 • Fiscal year 2017 • EIN 38-3205000
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
15th percentile
Higher debt load relative to revenue than 15% of similar nonprofits.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 10.9% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Balance Sheet
Assets
Down$4,776,093
Down $174,513 (-3.5%) from 2016
Net Assets
Down$4,775,943
Down $174,513 (-3.5%) from 2016
Liabilities
Flat$150
Flat from 2016
Revenue And Expenses
Revenue
Down$473,487
Down $49,339 (-9.4%) from 2016
Expenses
Up$648,000
Up $17,674 (+2.8%) from 2016
Net Income
Down-$174,513
Down $67,013 (-62%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2016 to Aug 31, 2017
- Signed
- Feb 22, 2018
- Return Version
- 2016v3.1
- Gross Receipts
- $479,110
Mission and Program Overview
Mission
The organization's mission is to be a creative force and community resource providing cultural experiences for newaygo county and surrounding areas.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,701,440 | $4,500,782 | ▼ $200,658 |
| Savings and Temporary Cash Investments | $223,687 | $252,945 | ▲ $29,258 |
| Accounts Receivable | $15,000 | - | - |
| Cash and Non-Interest-Bearing Accounts | $7 | $6 | ▼ $1 |
| Total Assets | $4,950,606 | $4,776,093 | ▼ $174,513 |
| Other Assets Total | $10,472 | $22,360 | ▲ $11,888 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $150 | $150 | → $0 |
| Total Liabilities | $150 | $150 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,936,805 | $4,765,940 | ▼ $170,865 |
| Temporarily Rstr Net Assets | $13,651 | $10,003 | ▼ $3,648 |
| Total Net Assets Fund Balance | $4,950,456 | $4,775,943 | ▼ $174,513 |
| Total Liabilities and Net Assets / Fund Balance | $4,950,606 | $4,776,093 | ▼ $174,513 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $4,325,878 | $2,705,194 | $7,031,072 |
| Equipment | $160,880 | $454,017 | $614,897 |
| Other Land Buildings | $14,024 | $54,661 | $68,685 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $112,435 | $11,220 | ▲ $15,378 | $5,500 | $132,374 |
| 2016 | $98,599 | $10,550 | ▲ $9,836 | $5,500 | $112,435 |
| 2015 | $106,344 | $2,830 | ▼ $4,567 | $5,000 | $98,599 |
| 2014 | $100,356 | $1,323 | ▲ $7,536 | $1,900 | $106,344 |
| 2013 | $90,019 | $650 | ▲ $12,522 | $1,900 | $100,356 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Marianne Boerigter | Executive Di | PT | $51,521 | $51,521 |
Board Members and Trustees
| Name | Title |
|---|---|
| Sandy Siegel | Chair |
| Ken Delaat | Vice-chair |
| Charles Chandler | Trustee |
| Deb Reinhold | Trustee |
| Jamie Denslow | Trustee |
| Lisa Jahr | Trustee |
| Mary Anderson | Trustee |
| Sherrie Harris | Trustee |
| Terrie Ortwein | Trustee |
| Danielle Merrill | Ex-officio |
| Sandy Williams | Secretary |
| Jodi De Kuiper | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $390,720
- Program Service Revenue
- $81,315
- Investment Income
- $1,931
- Other Revenue
- $-479
- All Other Contributions
- $386,344
- Change in Net Assets
- $-174,513
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $648,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $206,357 | - | - | $206,357 |
| Occupancy | $98,973 | - | - | $98,973 |
| Advertising | $25,360 | - | - | $25,360 |
| Insurance | $16,402 | - | - | $16,402 |
| Fees for Services Accounting | - | $10,271 | - | $10,271 |
| Office Expenses | $4,779 | $917 | - | $5,696 |
| Other Expenses | $3,188 | $6,150 | - | $3,188 |
| Travel | $1,784 | - | - | $1,784 |
| Information Technology | $1,741 | - | - | $1,741 |
| Conferences and Meetings | - | $1,272 | - | $1,272 |
| Fees for Services Other | $94 | - | - | $94 |
| Total Functional Expenses | $629,390 | $18,610 | $0 | $648,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
- Yes
- 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
“The completed form 990 is presented as an agenda item at a regular meeting of the board of directors. Each board member is provided a copy of form 990. The board treasurer presents the 990 to the board for review and discussion.”
Form 990, Page 6, Part VI, Line 12C
“The board of directors update and review their individual conflict of interest disclosure statements on an annual basis. The board chairperson reviews each disclosure statement and the statements are held in the offices of the organization.”
Form 990, Page 6, Part VI, Line 15A
“The executive committee of the board of directors completes an annual review of the executive director. The review is provided in written and verbal format to the executive director by the executive committee.”
Form 990, Page 6, Part VI, Line 15B
“The executive committee of the board of directors completes an annual review of the executive director. The review is provided in written and verbal format to the executive director by the executive committee.”
Form 990, Page 6, Part VI, Line 19
“The organization's form 1023 and 990 are available upon request. Contact information is provided on the organization's website. The organization's governing documents, conflict of interest policy and financial statements are available upon request. Contact information is provided on the organization's website. Additionally, the articles of nonprofit incorporation and annual reports are available from michigan dept of energy, labor & economic growth at www.dleg.state.mi.us/bcs_corp/sr_corp.asp.”
Form 990, Part VII
“The organization leases its employees from another tax exempt organization. As such, there is no compensation expense reflected in part ix. Rather, leased employee expense is reported separately. Executive director compensation has been disclosed in part vii. The organization's leasing costs for the executive director were 51,521 as disclosed in part vii. There were no leased employees with wages above 100,000.”
Filing and Contact Details
Filer
- Filer Name
- Arts Center for Newaygo County
- EIN
- 38-3205000
- Phone
- 2319248885
- Address
- 4734 S CAMPUS COURT, FREMONT, MI 49412
- Doing Business As
- Dogwood Center
Signing Officer
- Name
- Jodi De Kuiper
- Title
- Treasurer
- Phone
- 2319248885
- Signed
- 2018-02-22
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jodi De Kuiper
- Formed
- 1994
- Legal Domicile
- Mi
- Voting Board Members
- 12
- Independent Board Members
- 12
- Employees
- 0
- Volunteers
- 40
Preparer
- Firm
- Brickley Delong Pc
- Address
- PO BOX 999, MUSKEGON, MI 49443-0999
- Preparer
- Eric P Vandop
- Phone
- 2317265800
Supplemental Narrative
Financial Statement Notes
Schedule D, Page 2, Part V, Line 4
“Arts center for newaygo county fund the arts center for newaygo county fund (arts center fund) was established in 1996 for the establishment, benefit, and support of a facility for the performing arts and other civic activities in newaygo. The fund agreement allows the use of the fund's income only in accordance with the foundation's spending policy. Floyd and betty lou head fund the floyd and betty lou head fund for the dogwood center for the performing arts (head fund) was established in 2002 to provide support to the arts center for newaygo county at the dogwood center for the performing arts to carry out its role and mission. The fund agreement allows the use of the fund's income only in accordance with the foundation's spending policy. Ted and nancy johnson fund the ted and nancy johnson fund for the dogwood center for the performing arts (johnson fund) was established in 2003 to support the programs and operations of the arts center for newaygo county at the dogwood center for the performing arts. The fund agreement allows the use of the fund's income only in accordance with the foundation's spending policy. Dwight c. Austin fund the dwight c. Austin fund for the dogwood center for the performing arts (austin fund) was established in 2010 to support the programs and operations of the arts center for newaygo county at the dogwood center for the performing arts. The fund agreement allows the use of the fund's income only in accordance with the foundation's spending policy. Arts center for newaygo county flexible fund the arts center for newaygo county flexible fund (flexible fund) was established in 2016 for the benefit and support of the charitable purposes of the arts center for newaygo county. The fund agreement allows the use of the fund's principal and income in accordance with the foundation's spending policy.”
Schedule D, Page 3, Part X
“In the preparation of tax returns, tax positions are taken based on interpretation of federal, state and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state and local tax returns generally remain open for examination by the various taxing authorities for a period of three or four years.”
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4500782 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7714654 |
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| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 4376 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ORGANIZATION'S MISSION IS TO BE A CREATIVE FORCE AND COMMUNITY RESOURCE PROVIDING CULTURAL EXPERIENCES FOR NEWAYGO COUNTY AND SURROUNDING AREAS. |
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| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4950456 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4775943 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | -556 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -556 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 98973 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 98973 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 917 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4779 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5696 |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 10472 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 22360 |
| IRS990/OtherExpensesGrp/Desc | 0 | LEASED EMPLOYEE EXPENSE |
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| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT REPAIR/MAINTENA |
| IRS990/OtherExpensesGrp/Desc | 3 | PRINTING AND PUBLICATIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6150 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 142327 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 121184 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3188 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 121184 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7201 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3188 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 77 |
| IRS990/OtherRevenueTotalAmt | 0 | 77 |
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| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JODI DE KUIPER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TICKET SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FACILITY FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 52496 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 28819 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 28819 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROMOTION AND DISPLAY OF VISUAL AND PERFORMING ART IN NEWAYGO COUNTY. 41 DIFFERENT PERFORMANCES TOOK PLACE DURING THE YEAR SEPTEMBER 2016 - AUGUST 2017 WITH 5,925 PEOPLE ATTENDING. |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 52496 |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 783 |
| IRS990/PYOtherExpensesAmt | 0 | 630326 |
| IRS990/PYOtherRevenueAmt | 0 | 6280 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 88483 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -107500 |
| IRS990/PYTotalExpensesAmt | 0 | 630326 |
| IRS990/PYTotalRevenueAmt | 0 | 522826 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -174513 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 28819 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 252945 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 1931 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 311 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 339 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 322 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 262 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 3165 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 371561 |
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| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4071 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3921 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 30854 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 1931 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 311 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 339 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 322 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 262 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 3165 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 77 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5405 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 312 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 78 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 5872 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99630 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99620 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2408659 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 477179 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 523900 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 538840 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 544458 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 324282 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2408659 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 479187 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 529616 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 539491 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 544780 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 324622 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2417696 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.16890 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 4325878 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2705194 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 7031072 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1159 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 112435 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 11220 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 132374 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 15378 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 5500 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1050 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 98599 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 10550 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 112435 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 9836 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 5500 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1008 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 106344 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 2830 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 98599 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -4567 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 5000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 971 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 100356 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 1323 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 106344 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 7536 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 1900 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 935 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 90019 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 650 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 100356 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 12522 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 1900 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 160880 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 454017 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 614897 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 14024 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 54661 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 68685 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.83110 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ARTS CENTER FOR NEWAYGO COUNTY FUND THE ARTS CENTER FOR NEWAYGO COUNTY FUND (ARTS CENTER FUND) WAS ESTABLISHED IN 1996 FOR THE ESTABLISHMENT, BENEFIT, AND SUPPORT OF A FACILITY FOR THE PERFORMING ARTS AND OTHER CIVIC ACTIVITIES IN NEWAYGO. THE FUND AGREEMENT ALLOWS THE USE OF THE FUND'S INCOME ONLY IN ACCORDANCE WITH THE FOUNDATION'S SPENDING POLICY. FLOYD AND BETTY LOU HEAD FUND THE FLOYD AND BETTY LOU HEAD FUND FOR THE DOGWOOD CENTER FOR THE PERFORMING ARTS (HEAD FUND) WAS ESTABLISHED IN 2002 TO PROVIDE SUPPORT TO THE ARTS CENTER FOR NEWAYGO COUNTY AT THE DOGWOOD CENTER FOR THE PERFORMING ARTS TO CARRY OUT ITS ROLE AND MISSION. THE FUND AGREEMENT ALLOWS THE USE OF THE FUND'S INCOME ONLY IN ACCORDANCE WITH THE FOUNDATION'S SPENDING POLICY. TED AND NANCY JOHNSON FUND THE TED AND NANCY JOHNSON FUND FOR THE DOGWOOD CENTER FOR THE PERFORMING ARTS (JOHNSON FUND) WAS ESTABLISHED IN 2003 TO SUPPORT THE PROGRAMS AND OPERATIONS OF THE ARTS CENTER FOR NEWAYGO COUNTY AT THE DOGWOOD CENTER FOR THE PERFORMING ARTS. THE FUND AGREEMENT ALLOWS THE USE OF THE FUND'S INCOME ONLY IN ACCORDANCE WITH THE FOUNDATION'S SPENDING POLICY. DWIGHT C. AUSTIN FUND THE DWIGHT C. AUSTIN FUND FOR THE DOGWOOD CENTER FOR THE PERFORMING ARTS (AUSTIN FUND) WAS ESTABLISHED IN 2010 TO SUPPORT THE PROGRAMS AND OPERATIONS OF THE ARTS CENTER FOR NEWAYGO COUNTY AT THE DOGWOOD CENTER FOR THE PERFORMING ARTS. THE FUND AGREEMENT ALLOWS THE USE OF THE FUND'S INCOME ONLY IN ACCORDANCE WITH THE FOUNDATION'S SPENDING POLICY. ARTS CENTER FOR NEWAYGO COUNTY FLEXIBLE FUND THE ARTS CENTER FOR NEWAYGO COUNTY FLEXIBLE FUND (FLEXIBLE FUND) WAS ESTABLISHED IN 2016 FOR THE BENEFIT AND SUPPORT OF THE CHARITABLE PURPOSES OF THE ARTS CENTER FOR NEWAYGO COUNTY. THE FUND AGREEMENT ALLOWS THE USE OF THE FUND'S PRINCIPAL AND INCOME IN ACCORDANCE WITH THE FOUNDATION'S SPENDING POLICY. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE OR FOUR YEARS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART V, LINE 4 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4500782 |
| IRS990/ScheduleJRequiredInd | 0 | false |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,776,093
- Liabilities
- $150
- Net assets
- $4,775,943
- Revenue
- $473,487
- Expenses
- $648,000
- Net income
- -$174,513