Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 38-3643955 • 501(c)3 • Pentwater, MI
Profile
To transfer knowledge from artisans to other artisans and those with little experience who have the desire to learn new crafts. These groups can work at their specialties in a safe, clean, healthy environment; using safe, depenable equipment in a responsible manner. All of this will be accomplished through mentoring and partnership.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Assets
Up$421,905
Up $16,188 (+4.0%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$421,905
Up $16,188 (+4.0%) from 2023
Revenue
Down$88,928
Down $11,738 (-12%) from 2023
Expenses
Down$72,738
Down $5,642 (-7.2%) from 2023
Net Income
Down$16,190
Down $6,096 (-27%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To transfer knowledge from artisans to other artisans and those with little experience who have the desire to learn new crafts. These groups can work at their specialties in a safe, clean, healthy environment; using safe, depenable equipment in a responsible manner. All of this will be accomplished through mentoring and partnership.
| Description | Grants | Expenses |
|---|---|---|
| MENTOR & INSTRUCT MEMBERS WITH FREE CLASSES IN THE SKILLS OF WOODWORKING AND GLASS ARTS; APPROXIMATELY 250 MEMBERS AND 65 STUDENT MEMBERS | - | $71,368 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DARRYL MASSA | President | - | $0 | - | - |
| JAMES CRUM | Director | - | $0 | - | - |
| JAMES MIZE | Director | - | $0 | - | - |
| JENNIFER LYDEY | Secretary | - | $0 | - | - |
| ED EVERHART | Director | - | $0 | - | - |
| VERN BLOCHER | Treasurer | - | $0 | - | - |
| SUE HOPP | Vice Preside | - | $0 | - | - |
| GENE JANKOWSKI | Director | - | $0 | - | - |
| PETE LUNDBORG | Director | - | $0 | - | - |
| ROGER WILLS | Director | - | $0 | - | - |
“Expenses office supplies 4,127 software fees 1,200 property & liability 6,940 equipment maintenance exp 12,029 parts & accessories for e 348 materials 8,307 state of mi fees 140 bank charges 567 donations 2,815 saw sharpening/blades 366 dues & memberships 100 misc. Expenses 601 hand tools 2,020 credit card processing fe 22 small tools 224 scholarships 300 hart concert 203 community goodwill 250 fund raising supplies 30 non-investment depreciation 19,944 total 60,533”
“Equipment 541,875 544,526 less accumulated depreciation 271,760 291,704 organizational costs 520 520 less accumulated amortization 520 520 total 270,115 252,822”
“To transfer knowledge from artisans to other artisans and those with little experience who have the desire to learn new crafts. These groups can work at their specialties in a safe, clean, healthy environment; using safe, depenable equipment in a responsible manner. All of this will be accomplished through mentoring and partnership.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2318695323 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 780 PARK STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PENTWATER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49449 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 135600 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 169083 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 75493 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 16190 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 405715 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 421905 |
| IRS990EZ/GrossReceiptsAmt | 0 | 88928 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4379 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 405715 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 421905 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 405715 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 421905 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12205 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DARRYL MASSA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JAMES CRUM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMES MIZE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JENNIFER LYDEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ED EVERHART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | VERN BLOCHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | SUE HOPP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | GENE JANKOWSKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | PETE LUNDBORG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | ROGER WILLS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 270115 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 252822 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 60533 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO TRANSFER KNOWLEDGE FROM ARTISANS TO OTHER ARTISANS AND THOSE WITH LITTLE EXPERIENCE WHO HAVE THE DESIRE TO LEARN NEW CRAFTS. THESE GROUPS CAN WORK AT THEIR SPECIALTIES IN A SAFE, CLEAN, HEALTHY ENVIRONMENT; USING SAFE, DEPENABLE EQUIPMENT IN A RESPONSIBLE MANNER. ALL OF THIS WILL BE ACCOMPLISHED THROUGH MENTORING AND PARTNERSHIP. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 9056 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | MENTOR & INSTRUCT MEMBERS WITH FREE CLASSES IN THE SKILLS OF WOODWORKING AND GLASS ARTS; APPROXIMATELY 250 MEMBERS AND 65 STUDENT MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 71368 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 72738 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 71368 |
| IRS990EZ/TotalRevenueAmt | 0 | 88928 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTP://WWW.FIOS.ORG/ROSEMAN/ARTISAN |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 75493 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 83602 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 67773 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 16150 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9845 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 252863 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 4379 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 4379 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 9056 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 16414 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 54297 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 50035 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 36092 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 165894 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 4379 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4379 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98970 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 418757 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 84549 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 100016 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 122070 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 66185 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 45937 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 418757 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 88928 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 100016 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 122070 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 66185 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 45937 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 423136 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE SUPPLIES 4,127 SOFTWARE FEES 1,200 PROPERTY & LIABILITY 6,940 EQUIPMENT MAINTENANCE EXP 12,029 PARTS & ACCESSORIES FOR E 348 MATERIALS 8,307 STATE OF MI FEES 140 BANK CHARGES 567 DONATIONS 2,815 SAW SHARPENING/BLADES 366 DUES & MEMBERSHIPS 100 MISC. EXPENSES 601 HAND TOOLS 2,020 CREDIT CARD PROCESSING FE 22 SMALL TOOLS 224 SCHOLARSHIPS 300 HART CONCERT 203 COMMUNITY GOODWILL 250 FUND RAISING SUPPLIES 30 NON-INVESTMENT DEPRECIATION 19,944 TOTAL 60,533 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EQUIPMENT 541,875 544,526 LESS ACCUMULATED DEPRECIATION 271,760 291,704 ORGANIZATIONAL COSTS 520 520 LESS ACCUMULATED AMORTIZATION 520 520 TOTAL 270,115 252,822 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO TRANSFER KNOWLEDGE FROM ARTISANS TO OTHER ARTISANS AND THOSE WITH LITTLE EXPERIENCE WHO HAVE THE DESIRE TO LEARN NEW CRAFTS. THESE GROUPS CAN WORK AT THEIR SPECIALTIES IN A SAFE, CLEAN, HEALTHY ENVIRONMENT; USING SAFE, DEPENABLE EQUIPMENT IN A RESPONSIBLE MANNER. ALL OF THIS WILL BE ACCOMPLISHED THROUGH MENTORING AND PARTNERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | VERN BLOCHER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2318695323 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PENTWATER ARTISAN LEARNING CENTER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PENT |
| ReturnHeader/Filer/EIN | 0 | 383643955 |
| ReturnHeader/Filer/PhoneNum | 0 | 2318695323 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 780 EAST PARK ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PENTWATER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49449 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382902645 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DIEMER ACCOUNTING & TAX SERVICE INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 165 DOUGLAS AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HOLLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 494246584 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6163964434 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KENNETH DIEMER |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T10:13:31-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.