Civic Intelligence

Pentwater Artisan Learning Center

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.

780 East Park StPentwater, MI 49449

www.fios.org/ROSEMAN/ARTISAN

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

4.0%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

-12%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $419,927Liabilities 2010: $70,113Net Assets 2010: $349,8142010Assets 2011: $406,839Liabilities 2011: $57,1132011Assets 2014: $377,074Liabilities 2014: $30,000Net Assets 2014: $347,0742014Assets 2015: $367,572Liabilities 2015: $25,000Net Assets 2015: $342,5722015Assets 2016: $357,912Liabilities 2016: $20,000Net Assets 2016: $337,9122016Assets 2017: $355,587Liabilities 2017: $5,000Net Assets 2017: $350,5872017Assets 2018: $337,928Liabilities 2018: $0Net Assets 2018: $337,9282018Assets 2019: $341,620Liabilities 2019: $0Net Assets 2019: $341,6202019Assets 2020: $335,632Liabilities 2020: $0Net Assets 2020: $335,6322020Assets 2021: $344,232Liabilities 2021: $0Net Assets 2021: $344,2322021Assets 2022: $383,433Liabilities 2022: $0Net Assets 2022: $383,4332022Assets 2023: $405,717Liabilities 2023: $0Net Assets 2023: $405,7172023Assets 2024: $421,905Net Assets 2024: $421,9052024

Highlighted filing

2024

Assets$421,905
Liabilities-
Net Assets$421,905

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $50,749Expenses 2010: $41,707Net Income 2010: $9,0422010Revenue 2011: $41,663Expenses 2011: $41,751Net Income 2011: -$882011Revenue 2014: $66,228Expenses 2014: $66,866Net Income 2014: -$6382014Revenue 2015: $52,957Expenses 2015: $57,464Net Income 2015: -$4,5072015Revenue 2016: $55,149Expenses 2016: $59,815Net Income 2016: -$4,6662016Revenue 2017: $70,885Expenses 2017: $58,207Net Income 2017: $12,6782017Revenue 2018: $50,265Expenses 2018: $62,924Net Income 2018: -$12,6592018Revenue 2019: $60,893Expenses 2019: $57,202Net Income 2019: $3,6912019Revenue 2020: $45,937Expenses 2020: $51,925Net Income 2020: -$5,9882020Revenue 2021: $66,185Expenses 2021: $57,585Net Income 2021: $8,6002021Revenue 2022: $124,260Expenses 2022: $85,059Net Income 2022: $39,2012022Revenue 2023: $100,666Expenses 2023: $78,380Net Income 2023: $22,2862023Revenue 2024: $88,928Expenses 2024: $72,738Net Income 2024: $16,1902024

Highlighted filing

2024

Revenue$88,928
Expenses$72,738
Net Income$16,190

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$88,928
Mission and Program Overview

Mission

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.

Program Services

DescriptionGrantsExpenses
MENTOR & INSTRUCT MEMBERS WITH FREE CLASSES IN THE SKILLS OF WOODWORKING AND GLASS ARTS; APPROXIMATELY 250 MEMBERS AND 65 STUDENT MEMBERS-$71,368
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DARRYL MASSAPresident-$0--
JAMES CRUMDirector-$0--
JAMES MIZEDirector-$0--
JENNIFER LYDEYSecretary-$0--
ED EVERHARTDirector-$0--
VERN BLOCHERTreasurer-$0--
SUE HOPPVice Preside-$0--
GENE JANKOWSKIDirector-$0--
PETE LUNDBORGDirector-$0--
ROGER WILLSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Pentwater Artisan Learning Center
EIN
38-3643955
Phone
2318695323
Address
780 EAST PARK ST, PENTWATER, MI 49449

Signing Officer

Name
Vern Blocher
Title
Treasurer
Phone
2318695323
Signed
2025-11-15

Preparer

Firm
Diemer Accounting & Tax Service Inc
Address
165 DOUGLAS AVE, HOLLAND, MI 49424-6584
Preparer
Kenneth Diemer
Phone
6163964434
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

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

Form 990-ez, Part II, Line 24

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

Form 990-ez, Part III

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.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 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/ExplanationTxt1EQUIPMENT 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/ExplanationTxt2TO 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/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
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