Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Pentwater Artisan Learning Center Inc.
990EZ • Fiscal year 2014 • EIN 38-3643955
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Balance Sheet
Assets
Down$377,074
Down $29,765 (-7.3%) from 2011
Net Assets
$347,074
No earlier filing loaded for comparison.
Liabilities
Down$30,000
Down $27,113 (-47%) from 2011
Revenue And Expenses
Revenue
Up$66,228
Up $24,565 (+59%) from 2011
Expenses
Up$66,866
Up $25,115 (+60%) from 2011
Net Income
Down-$638
Down $550 (-625%) from 2011
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Aug 10, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $66,228
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
| Description | Grants | Expenses |
|---|---|---|
| MENTOR & INSTRUCT MEMBERS WITH FREE CLASSES IN THE SKILLS OF WOODWORKING AND GLASS ARTS; APPROXIMATELY 200 MEMBERS AND 50 STUDENT MEMBERS | - | $63,557 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| EVERETT E DAVIDSON | President | PT | $0 | - | - |
| DONALD TIBBITS | Vice Preside | - | $0 | - | - |
| PAUL GRADY | Director | - | $0 | - | - |
| THEODORE CUCHNA | Director | - | $0 | - | - |
| JAMES MIZE | Treasurer | - | $0 | - | - |
| ED EVERHART | Secretary | - | $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
- Everett Eugene Davidson
- Title
- President
- Phone
- 2318695323
- Signed
- 2015-08-10
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 signage 35 office supplies 3,065 interest 2,208 property & liability 1,355 equipment maintenance exp 7,437 hand tools & accessories 877 welding supplies 693 miscellaneous 40 materials 20,369 state of mi fees 20 bank charges 39 donations 580 non-investment depreciation 12,473 total 49,191”
Form 990-ez, Part II, Line 24
“33,956 33,956 less accumulated depreciation 32,157 32,692 520 520 less accumulated amortization 520 520 total 1,799 1,264”
Form 990-ez, Part II, Line 26
“Mortgage and other notes payable 40,000 30,000”
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.”
Raw XML Appendix157 raw XML fields
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 | 26919 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 28750 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 12277 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -638 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 150 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 387712 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 377074 |
| IRS990EZ/GrossReceiptsAmt | 0 | 66228 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 358994 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 347060 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 30000 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MembershipDuesAmt | 0 | 27230 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 347712 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 347074 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 347712 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 347074 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 17525 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.10 |
| 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/PersonNm | 0 | EVERETT E DAVIDSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DONALD TIBBITS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PAUL GRADY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | THEODORE CUCHNA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JAMES MIZE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ED EVERHART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1799 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1264 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 49191 |
| 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 | 26721 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | MENTOR & INSTRUCT MEMBERS WITH FREE CLASSES IN THE SKILLS OF WOODWORKING AND GLASS ARTS; APPROXIMATELY 200 MEMBERS AND 50 STUDENT MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 63557 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 40000 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 30000 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 66866 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 63557 |
| IRS990EZ/TotalRevenueAmt | 0 | 66228 |
| 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 | 38998 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 39020 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 42206 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 36935 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 37133 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 194292 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 26721 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 10620 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 11448 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4728 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 13616 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 67133 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 261425 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 65719 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 49640 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 53654 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 41663 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 50749 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 261425 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 65719 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 49640 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 53654 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 41663 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 50749 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 261425 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES SIGNAGE 35 OFFICE SUPPLIES 3,065 INTEREST 2,208 PROPERTY & LIABILITY 1,355 EQUIPMENT MAINTENANCE EXP 7,437 HAND TOOLS & ACCESSORIES 877 WELDING SUPPLIES 693 MISCELLANEOUS 40 MATERIALS 20,369 STATE OF MI FEES 20 BANK CHARGES 39 DONATIONS 580 NON-INVESTMENT DEPRECIATION 12,473 TOTAL 49,191 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 33,956 33,956 LESS ACCUMULATED DEPRECIATION 32,157 32,692 520 520 LESS ACCUMULATED AMORTIZATION 520 520 TOTAL 1,799 1,264 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MORTGAGE AND OTHER NOTES PAYABLE 40,000 30,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | EVERETT EUGENE DAVIDSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2318695323 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-08-10 |
| 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/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 | 2015-08-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KENNETH DIEMER |
| ReturnHeader/ReturnTs | 0 | 2015-08-11T15:08:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $377,074
- Liabilities
- $30,000
- Net assets
- $347,074
- Revenue
- $66,228
- Expenses
- $66,866
- Net income
- -$638