Civic Intelligence

Arts Center for Newaygo County

990 • Fiscal year 2018 • EIN 38-3205000

Sep 01, 2017 to Aug 31, 2018 • Filed on Feb 19, 2019

4734 S Campus CourtFremont, MI 49412

(231) 924-8885

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

62nd percentile

8.1%

Higher net margin than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

44th percentile

$47,513

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

51st percentile

1.3%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

87th percentile

48%

Faster revenue growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$4,837,025

Up $60,932 (+1.3%) from 2017

Net Assets

Up

$4,832,459

Up $56,516 (+1.2%) from 2017

Liabilities

Up

$4,566

Up $4,416 (+2944%) from 2017

Revenue

Up

$699,432

Up $225,945 (+48%) from 2017

Expenses

Down

$642,916

Down $5,084 (-0.8%) from 2017

Net Income

Up

$56,516

Up $231,029 (+132%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $5,815,718Liabilities 2010: $4,072Net Assets 2010: $5,811,6462010Assets 2011: $5,623,299Liabilities 2011: $150Net Assets 2011: $5,623,1492011Assets 2012: $5,605,486Liabilities 2012: $150Net Assets 2012: $5,605,3362012Assets 2013: $5,237,330Liabilities 2013: $150Net Assets 2013: $5,237,1802013Assets 2014: $5,166,088Liabilities 2014: $150Net Assets 2014: $5,165,9382014Assets 2015: $5,058,106Liabilities 2015: $150Net Assets 2015: $5,057,9562015Assets 2016: $4,950,606Liabilities 2016: $150Net Assets 2016: $4,950,4562016Assets 2017: $4,776,093Liabilities 2017: $150Net Assets 2017: $4,775,9432017Assets 2018: $4,837,025Liabilities 2018: $4,566Net Assets 2018: $4,832,4592018Assets 2019: $4,753,207Liabilities 2019: $11,416Net Assets 2019: $4,741,7912019Assets 2020: $4,579,140Liabilities 2020: $150Net Assets 2020: $4,578,9902020Assets 2021: $4,536,694Liabilities 2021: $150Net Assets 2021: $4,536,5442021Assets 2022: $4,294,587Liabilities 2022: $150Net Assets 2022: $4,294,4372022Assets 2023: $4,740,265Liabilities 2023: $9,253Net Assets 2023: $4,731,0122023

Highlighted filing

2018

Assets$4,837,025
Liabilities$4,566
Net Assets$4,832,459

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $611,4022010Revenue 2011: $491,924Expenses 2011: $680,421Net Income 2011: -$188,4972011Expenses 2012: $745,0262012Revenue 2013: $319,565Expenses 2013: $687,721Net Income 2013: -$368,1562013Revenue 2014: $539,715Expenses 2014: $610,957Net Income 2014: -$71,2422014Revenue 2015: $532,647Expenses 2015: $640,629Net Income 2015: -$107,9822015Revenue 2016: $522,826Expenses 2016: $630,326Net Income 2016: -$107,5002016Revenue 2017: $473,487Expenses 2017: $648,000Net Income 2017: -$174,5132017Revenue 2018: $699,432Expenses 2018: $642,916Net Income 2018: $56,5162018Revenue 2019: $558,216Expenses 2019: $648,884Net Income 2019: -$90,6682019Revenue 2020: $412,227Expenses 2020: $575,028Net Income 2020: -$162,8012020Revenue 2021: $439,083Expenses 2021: $487,904Net Income 2021: -$48,8212021Revenue 2022: $427,386Expenses 2022: $664,017Net Income 2022: -$236,6312022Revenue 2023: $1,171,081Expenses 2023: $738,844Net Income 2023: $432,2372023

Highlighted filing

2018

Revenue$699,432
Expenses$642,916
Net Income$56,516
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Feb 19, 2019
Return Version
2017v2.3
Gross Receipts
$704,793
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
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,506,591$4,360,229▼ $146,362
Savings and Temporary Cash Investments$252,952$452,942▲ $199,990
Total Assets$4,781,903$4,837,025▲ $55,122
Other Assets Total$22,360$23,854▲ $1,494
Liabilities
Accounts Payable and Accrued Expenses$5,960$4,566▼ $1,394
Total Liabilities$5,960$4,566▼ $1,394
Net Assets / Fund Balance
Unrestricted Net Assets$4,765,940$4,657,512▼ $108,428
Temporarily Rstr Net Assets$10,003$174,947▲ $164,944
Total Net Assets Fund Balance$4,775,943$4,832,459▲ $56,516
Total Liabilities and Net Assets / Fund Balance$4,781,903$4,837,025▲ $55,122

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,212,743$2,875,445$7,088,188
Equipment$136,896$483,741$620,637
Other Land Buildings$10,590$58,095$68,685

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$132,374$900▲ $9,400$20,300$129,115
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marianne BoerigterExecutive DiPT$47,513$47,513

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$618,023
Program Service Revenue
$79,954
Investment Income
$1,494
Other Revenue
$-39
All Other Contributions
$614,782
Change in Net Assets
$56,516

Audited Revenue Reconciliation

Revenue per Audited Statements
$699,432
Revenue Not Reported on Form 990
$5,361
Total Revenue per Audited Statements
$704,793
Total Revenue per Form 990
$699,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$642,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$205,558--$205,558
Occupancy$96,022--$96,022
Advertising$27,680--$27,680
Insurance$17,094--$17,094
Fees for Services Accounting-$10,335-$10,335
Other Expenses$4,091$5,697-$4,091
Fees for Services Other$2,967--$2,967
Office Expenses$2,807--$2,807
Information Technology$1,677--$1,677
Travel$1,660--$1,660
Conferences and Meetings-$1,014-$1,014
All Other Expenses-$635-$635
Total Functional Expenses$625,235$17,681$0$642,916

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$648,277
Expenses per Audited Statements$642,916
Total Expenses per Form 990$642,916
Expenses Not Reported on Form 990$5,361
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
No
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. The organization's leasing costs for the executive director were 55,554. Executive director compensation has been 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
2019-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jodi De Kuiper
Formed
1994
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
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

Additional Explanations

Form 990, Part X

On the financial statements, certain prior year accounts have been reclassified for comparative purposes to conform to current year presentation. Therefore, these reclassifications are reflected in beginning of year balances on the balance sheet in part x.

Form 990, Part XI, Line 9

Concession direct expense 5,361 concession direct expense -5,361

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.

Schedule D, Page 4, Part XI, Line 2D

Concession direct expense 5,361

Schedule D, Page 4, Part XII, Line 2D

Concession direct expense 5,361

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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0471200
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0339
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt079986
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt088483
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt065138
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt069187
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt05290
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt05067
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt011046
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt06749
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt04071
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt032223
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01494
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01931
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0311
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0339
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0322
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt05405
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0312
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05717
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0544458
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0539491
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/BuildingsGrp/BookValueAmt04212743
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02875445
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07088188
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015378
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010590
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.74$0.01$4.73$1.17$0.74$0.43
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$0.00$4.29$0.43$0.66$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$0.00$4.54$0.44$0.49$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$0.00$4.58$0.41$0.58$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$0.01$4.74$0.56$0.65$0.09
2018Detailed filing. Detailed filing data is available for this year.$4.84$0.00$4.83$0.70$0.64$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.78$0.00$4.78$0.47$0.65$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.95$0.00$4.95$0.52$0.63$0.11
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$0.00$5.06$0.53$0.64$0.11
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.17$0.00$5.17$0.54$0.61$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.00$5.24$0.32$0.69$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$0.00$5.61$0.75
2011Summary only. Only limited summary data is available for this year.$5.62$0.00$5.62$0.49$0.68$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$0.00$5.81$0.61
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $1M-$5M nonprofits