Civic Intelligence

Miller Art Center Foundation Inc

EIN 39-1513814 • 501(c)3 • Sturgeon Bay, WI

Profile

The miller art museum is a 501(c)3 nonprofit education institution that serves to provide cultural enrichment in the visual arts for the northeast wisconsin region, in particular the communities of door county, wisconsin.

107 S 4th AvenueSturgeon Bay, WI 54235

www.millerartmuseum.org

Siviq Scores

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

Liabilities / Assets

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.37x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

10th percentile

-19%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-93%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,517,802

Down $360,439 (-19%) from 2023

Liabilities

Down

$9,581

Down $3,707 (-28%) from 2023

Net Assets

Down

$1,508,221

Down $356,732 (-19%) from 2023

Revenue

Down

$25,702

Down $350,841 (-93%) from 2023

Expenses

Down

$18,522

Down $362,592 (-95%) from 2023

Net Income

Up

$7,180

Up $11,751 (+257%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $880,167Liabilities 2011: $2,252Net Assets 2011: $877,9152011Assets 2012: $975,253Liabilities 2012: $614Net Assets 2012: $974,6392012Assets 2013: $957,500Liabilities 2013: $503Net Assets 2013: $956,9972013Assets 2014: $1,548,639Liabilities 2014: $12,468Net Assets 2014: $1,536,1712014Assets 2015: $1,466,837Liabilities 2015: $12,098Net Assets 2015: $1,454,7392015Assets 2016: $1,509,844Liabilities 2016: $10,338Net Assets 2016: $1,499,5062016Assets 2017: $1,695,499Liabilities 2017: $8,741Net Assets 2017: $1,686,7582017Assets 2018: $1,678,858Liabilities 2018: $9,396Net Assets 2018: $1,669,4622018Assets 2019: $1,803,654Liabilities 2019: $9,619Net Assets 2019: $1,794,0352019Assets 2020: $1,862,300Liabilities 2020: $34,411Net Assets 2020: $1,827,8892020Assets 2021: $2,053,956Liabilities 2021: $11,463Net Assets 2021: $2,042,4932021Assets 2022: $1,930,911Liabilities 2022: $16,594Net Assets 2022: $1,914,3172022Assets 2023: $1,878,241Liabilities 2023: $13,288Net Assets 2023: $1,864,9532023Assets 2024: $1,517,802Liabilities 2024: $9,581Net Assets 2024: $1,508,2212024

Highlighted filing

2024

Assets$1,517,802
Liabilities$9,581
Net Assets$1,508,221

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $357,993Expenses 2011: $161,537Net Income 2011: $196,4562011Revenue 2012: $268,657Expenses 2012: $171,933Net Income 2012: $96,7242012Revenue 2013: $153,198Expenses 2013: $170,840Net Income 2013: -$17,6422013Revenue 2014: $138,052Expenses 2014: $175,689Net Income 2014: -$37,6372014Revenue 2015: $164,031Expenses 2015: $165,878Net Income 2015: -$1,8472015Revenue 2016: $152,255Expenses 2016: $174,869Net Income 2016: -$22,6142016Revenue 2017: $167,319Expenses 2017: $193,093Net Income 2017: -$25,7742017Revenue 2018: $184,304Expenses 2018: $207,671Net Income 2018: -$23,3672018Revenue 2019: $244,493Expenses 2019: $224,282Net Income 2019: $20,2112019Revenue 2020: $195,911Expenses 2020: $241,162Net Income 2020: -$45,2512020Revenue 2021: $286,584Expenses 2021: $239,354Net Income 2021: $47,2302021Revenue 2022: $300,022Expenses 2022: $303,804Net Income 2022: -$3,7822022Revenue 2023: $376,543Expenses 2023: $381,114Net Income 2023: -$4,5712023Revenue 2024: $25,702Expenses 2024: $18,522Net Income 2024: $7,1802024

Highlighted filing

2024

Revenue$25,702
Expenses$18,522
Net Income$7,180

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.51$0.03$0.02$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.88$0.01$1.86$0.38$0.38$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.93$0.02$1.91$0.30$0.30$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.05$0.01$2.04$0.29$0.24$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.86$0.03$1.83$0.20$0.24$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.80$0.01$1.79$0.24$0.22$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.68$0.01$1.67$0.18$0.21$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.70$0.01$1.69$0.17$0.19$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.51$0.01$1.50$0.15$0.17$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.47$0.01$1.45$0.16$0.17$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.55$0.01$1.54$0.14$0.18$0.04
2013Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.15$0.17$0.02
2012Summary only. Only limited summary data is available for this year.$0.98$0.00$0.97$0.27$0.17$0.10
2011Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.36$0.16$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2024 to Dec 31, 2024
Signed
Nov 21, 2025
Return Version
2024v5.0
Gross Receipts
$29,437
Mission and Program Overview

Mission

The miller art museum is a 501(c)3 nonprofit education institution that serves to provide cultural enrichment in the visual arts for the northeast wisconsin region, in particular the communities of door county, wisconsin.

Mission: founded in 1975 through the generosity of gerhard cf and ruth miller, the miller art museum is door county's year-round center for exhibition, education and creative enrichment in the visual arts and the peninsulas only fine art museum, housing a dynamic permanent collection of 20th c. Wisconsin art. The museums main galleries feature regularly changing exhibitions, embracing a wide range of subjects and media, both historic and contemporary; the second floor gerhard cf miller wing surveys the extraordinary life and work of celebrated dean of door county artists gerhard cf miller; and the ruth morton miller mezzanine features rotating works from the permanent collection all free of charge and for the benefit of the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,205,600$1,230,089▲ $24,489
Savings and Temporary Cash Investments$202,066$186,688▼ $15,378
Cash and Non-Interest-Bearing Accounts$65,125$83,140▲ $18,015
Inventories for Sale or Use$10,813$10,813→ $0
Land, Buildings, and Equipment, Net$4,711$4,672▼ $39
Total Assets$1,490,715$1,517,802▲ $27,087
Other Assets Total$2,400$2,400→ $0
Liabilities
Accounts Payable and Accrued Expenses$9,507$6,050▼ $3,457
Other Liabilities$4,655$3,531▼ $1,124
Total Liabilities$14,162$9,581▼ $4,581
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,476,553$1,508,221▲ $31,668
Total Net Assets Fund Balance$1,476,553$1,508,221▲ $31,668
Total Liabilities and Net Assets / Fund Balance$1,490,715$1,517,802▲ $27,087

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,672$28,416$33,088

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,247,952$85,000▲ $29,721-$1,362,673
2023$1,802,845$978▼ $507,681$48,190$1,247,952
2022$1,848,278$12,743▲ $79,722$137,898$1,802,845
2021$1,947,179$10,756▲ $18,006$127,662$1,848,278
2020$1,777,173$11,734▲ $279,646$121,374$1,947,179
Compensation and Service Providers

Board Members and Trustees

NameTitle
James Vander HeidenPresident
Paul LurieDirector
Tom R BeerntsenDirector
William C ParsonsPast Preside
Paul WickmannTreasurer
David UtzingerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$13,996
Program Service Revenue
$310
Investment Income
$5,277
Other Revenue
$6,119
All Other Contributions
$9,620
Change in Net Assets
$7,180

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,496
Other Expenses$6,026
Total Fundraising Expense$2,883
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,993$653$684$6,330
Current Officers, Directors, Trustees, and Key Employees$1,873$1,605$1,873$5,351
Occupancy$2,674$41-$2,715
Advertising$1,310--$1,310
Payroll Taxes$479$158$178$815
Fees for Services Accounting-$649-$649
Office Expenses$127$211$52$390
Information Technology$67$29$96$192
Conferences and Meetings-$121-$121
Depreciation Depletion$38--$38
Other Expenses$19$123-$19
All Other Expenses$2--$2
Total Functional Expenses$12,049$3,590$2,883$18,522
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,804
Fundraising Direct Expenses$3,362
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fica Payable$2,374
Wit W/h Payable$1,155
Wi Sui Payable$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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

A copy of form 990 and accompanying schedules is reviewed by the board prior to submission to the irs. A copy of the approved form 990 is distributed to each board member at the regularly scheduled meeting following submission to the irs.

Form 990, Page 6, Part VI, Line 12C

Board members are required to review and sign a conflict of interest disclosure form annually.

Form 990, Page 6, Part VI, Line 15A

Compensation of executive director is subject to review per the terms of the "policy on the process for determining compensation."

Form 990, Page 6, Part VI, Line 15B

Compensation of other key employees is subject to the review per the terms of the "policy on the process for determining compensation."

Form 990, Page 6, Part VI, Line 19

All significant documents relating to governance and reporting are available at the miller art center foundation office during business hours to any individual upon request.

Filing and Contact Details

Filer

Filer Name
Miller Art Center Foundation Inc
EIN
39-1513814
Phone
9207460707
Address
107 S 4TH AVENUE, STURGEON BAY, WI 54235
Doing Business As
Miller Art Museum

Signing Officer

Name
James Vander Heiden
Title
President
Phone
9207460707
Signed
2025-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Vander Heiden
Formed
1984
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
6

Preparer

Firm
Kerberrose Sc
Address
PO BOX 229 10568 COUNTRY WALK LN, SISTER BAY, WI 54234
Preparer
Mary Horton CPA
Phone
9208542379
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers work as board members, desk attendant, docents and program volunteers, assisting with displays, and volunteering for special events and fundraising activities.

Form 990, Page 2, Part III, Line 4A

Exhibition program: regularly changing exhibitions (6-8) in the museums main galleries reflect teh organizations ongoing commitment to supporting it's creative community, shaping and influencing the artistic development and growth of both local and regional artists. In 2022, 329 artists were served, this includes 38% representation from student artists aged 14-18 years that are highlighted each year in the salong of door county high school art. 2022 exhibitions, in addition to the salon, included: marine life from shore to floor by peggy macnamara, for the love of chardin, landscapes of absence by brandon bauer, the 47th juried annual, and hanseatic: a restrospective of the life and work of karsten and ellen topelmann. Permanent collection: stewardship of the museums collection, which includes the management, preservation, display and growth of nearly 1,500 works of art, represents the core function of the museum. The miller art museum received by way of gift and purchase, 18 works of art during 2022 valued at 197,200.00. Audience education and engagement: the museum offers educational programming for the general public and school audiences through its school tour and student art ambassador programs, workshops for children, m3 programming, outreach events, special lectures and artist talks, and collaborations and initiatives with other community organizations including the boys and girls club of door county, write on door county, open door pride, and the door county history alliance. A 2022 highlight includes the dome house artist residency program that encourages public interaction with visual artists and associated public programming.

Raw XML AppendixShowing 400 of 447 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.

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IRS990/ActivityOrMissionDesc0MISSION: FOUNDED IN 1975 THROUGH THE GENEROSITY OF GERHARD CF AND RUTH MILLER, THE MILLER ART MUSEUM IS DOOR COUNTY'S YEAR-ROUND CENTER FOR EXHIBITION, EDUCATION AND CREATIVE ENRICHMENT IN THE VISUAL ARTS AND THE PENINSULAS ONLY FINE ART MUSEUM, HOUSING A DYNAMIC PERMANENT COLLECTION OF 20TH C. WISCONSIN ART. THE MUSEUMS MAIN GALLERIES FEATURE REGULARLY CHANGING EXHIBITIONS, EMBRACING A WIDE RANGE OF SUBJECTS AND MEDIA, BOTH HISTORIC AND CONTEMPORARY; THE SECOND FLOOR GERHARD CF MILLER WING SURVEYS THE EXTRAORDINARY LIFE AND WORK OF CELEBRATED DEAN OF DOOR COUNTY ARTISTS GERHARD CF MILLER; AND THE RUTH MORTON MILLER MEZZANINE FEATURES ROTATING WORKS FROM THE PERMANENT COLLECTION ALL FREE OF CHARGE AND FOR THE BENEFIT OF THE PUBLIC.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS WORK AS BOARD MEMBERS, DESK ATTENDANT, DOCENTS AND PROGRAM VOLUNTEERS, ASSISTING WITH DISPLAYS, AND VOLUNTEERING FOR SPECIAL EVENTS AND FUNDRAISING ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXHIBITION PROGRAM: REGULARLY CHANGING EXHIBITIONS (6-8) IN THE MUSEUMS MAIN GALLERIES REFLECT TEH ORGANIZATIONS ONGOING COMMITMENT TO SUPPORTING IT'S CREATIVE COMMUNITY, SHAPING AND INFLUENCING THE ARTISTIC DEVELOPMENT AND GROWTH OF BOTH LOCAL AND REGIONAL ARTISTS. IN 2022, 329 ARTISTS WERE SERVED, THIS INCLUDES 38% REPRESENTATION FROM STUDENT ARTISTS AGED 14-18 YEARS THAT ARE HIGHLIGHTED EACH YEAR IN THE SALONG OF DOOR COUNTY HIGH SCHOOL ART. 2022 EXHIBITIONS, IN ADDITION TO THE SALON, INCLUDED: MARINE LIFE FROM SHORE TO FLOOR BY PEGGY MACNAMARA, FOR THE LOVE OF CHARDIN, LANDSCAPES OF ABSENCE BY BRANDON BAUER, THE 47TH JURIED ANNUAL, AND HANSEATIC: A RESTROSPECTIVE OF THE LIFE AND WORK OF KARSTEN AND ELLEN TOPELMANN. PERMANENT COLLECTION: STEWARDSHIP OF THE MUSEUMS COLLECTION, WHICH INCLUDES THE MANAGEMENT, PRESERVATION, DISPLAY AND GROWTH OF NEARLY 1,500 WORKS OF ART, REPRESENTS THE CORE FUNCTION OF THE MUSEUM. THE MILLER ART MUSEUM RECEIVED BY WAY OF GIFT AND PURCHASE, 18 WORKS OF ART DURING 2022 VALUED AT 197,200.00. AUDIENCE EDUCATION AND ENGAGEMENT: THE MUSEUM OFFERS EDUCATIONAL PROGRAMMING FOR THE GENERAL PUBLIC AND SCHOOL AUDIENCES THROUGH ITS SCHOOL TOUR AND STUDENT ART AMBASSADOR PROGRAMS, WORKSHOPS FOR CHILDREN, M3 PROGRAMMING, OUTREACH EVENTS, SPECIAL LECTURES AND ARTIST TALKS, AND COLLABORATIONS AND INITIATIVES WITH OTHER COMMUNITY ORGANIZATIONS INCLUDING THE BOYS AND GIRLS CLUB OF DOOR COUNTY, WRITE ON DOOR COUNTY, OPEN DOOR PRIDE, AND THE DOOR COUNTY HISTORY ALLIANCE. A 2022 HIGHLIGHT INCLUDES THE DOME HOUSE ARTIST RESIDENCY PROGRAM THAT ENCOURAGES PUBLIC INTERACTION WITH VISUAL ARTISTS AND ASSOCIATED PUBLIC PROGRAMMING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 AND ACCOMPANYING SCHEDULES IS REVIEWED BY THE BOARD PRIOR TO SUBMISSION TO THE IRS. A COPY OF THE APPROVED FORM 990 IS DISTRIBUTED TO EACH BOARD MEMBER AT THE REGULARLY SCHEDULED MEETING FOLLOWING SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF EXECUTIVE DIRECTOR IS SUBJECT TO REVIEW PER THE TERMS OF THE "POLICY ON THE PROCESS FOR DETERMINING COMPENSATION."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF OTHER KEY EMPLOYEES IS SUBJECT TO THE REVIEW PER THE TERMS OF THE "POLICY ON THE PROCESS FOR DETERMINING COMPENSATION."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL SIGNIFICANT DOCUMENTS RELATING TO GOVERNANCE AND REPORTING ARE AVAILABLE AT THE MILLER ART CENTER FOUNDATION OFFICE DURING BUSINESS HOURS TO ANY INDIVIDUAL UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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