Civic Intelligence

La Pointe Center Inc.

990 • Fiscal year 2013 • EIN 39-1620538

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 15, 2014

PO Box 247La Pointe, WI 54850

(715) 209-8470

Siviq Scores

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

Liabilities / Assets

70th percentile

0.04x

Higher debt load relative to assets than 70% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

47th percentile

-0.1%

Faster revenue growth than 47% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Up

$89,672

Up $9,268 (+12%) from 2012

Net Assets

Up

$85,864

Up $9,891 (+13%) from 2012

Liabilities

Down

$3,808

Down $623 (-14%) from 2012

Revenue

$78,654

No earlier filing loaded for comparison.

Expenses

Up

$68,764

Up $7,572 (+12%) from 2012

Net Income

$9,890

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $75,367Liabilities 2011: $4,945Net Assets 2011: $70,4222011Assets 2012: $80,404Liabilities 2012: $4,431Net Assets 2012: $75,9732012Assets 2013: $89,672Liabilities 2013: $3,808Net Assets 2013: $85,8642013Assets 2014: $99,994Liabilities 2014: $1,526Net Assets 2014: $98,4682014Assets 2015: $69,067Liabilities 2015: $1,725Net Assets 2015: $67,3422015Assets 2016: $80,026Liabilities 2016: $526Net Assets 2016: $79,5002016Assets 2017: $73,437Liabilities 2017: $344Net Assets 2017: $73,0932017Assets 2018: $78,532Liabilities 2018: $184Net Assets 2018: $78,3482018Assets 2019: $77,325Liabilities 2019: $264Net Assets 2019: $77,0612019Assets 2020: $90,156Liabilities 2020: $74Net Assets 2020: $90,0822020Assets 2021: $102,057Liabilities 2021: $477Net Assets 2021: $101,5802021Assets 2022: $107,348Liabilities 2022: $498Net Assets 2022: $106,8502022Assets 2023: $85,925Liabilities 2023: $307Net Assets 2023: $85,6182023Assets 2024: $74,609Liabilities 2024: $1,756Net Assets 2024: $72,8532024

Highlighted filing

2013

Assets$89,672
Liabilities$3,808
Net Assets$85,864

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $78,758Expenses 2011: $75,249Net Income 2011: $3,5092011Expenses 2012: $61,1922012Revenue 2013: $78,654Expenses 2013: $68,764Net Income 2013: $9,8902013Revenue 2014: $92,903Expenses 2014: $80,299Net Income 2014: $12,6042014Revenue 2015: $92,348Expenses 2015: $123,474Net Income 2015: -$31,1262015Revenue 2016: $98,809Expenses 2016: $86,652Net Income 2016: $12,1572016Revenue 2017: $90,422Expenses 2017: $96,829Net Income 2017: -$6,4072017Revenue 2018: $119,802Expenses 2018: $114,547Net Income 2018: $5,2552018Revenue 2019: $98,760Expenses 2019: $100,047Net Income 2019: -$1,2872019Revenue 2020: $64,078Expenses 2020: $51,057Net Income 2020: $13,0212020Revenue 2021: $104,239Expenses 2021: $92,741Net Income 2021: $11,4982021Revenue 2022: $105,352Expenses 2022: $100,082Net Income 2022: $5,2702022Revenue 2023: $111,360Expenses 2023: $135,059Net Income 2023: -$23,6992023Revenue 2024: $106,132Expenses 2024: $118,897Net Income 2024: -$12,7652024

Highlighted filing

2013

Revenue$78,654
Expenses$68,764
Net Income$9,890
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 15, 2014
Return Version
2013v3.1
Gross Receipts
$82,948
Mission and Program Overview

Mission

To enable local deserving artists to produce artistic works

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$38,005$38,005→ $0
Cash and Non-Interest-Bearing Accounts$26,950$34,943▲ $7,993
Land, Buildings, and Equipment, Net$15,449$14,757▼ $692
Total Assets$80,404$89,672▲ $9,268
Other Assets Total-$1,967-
Liabilities
Grants Payable$4,051$3,432▼ $619
Accounts Payable and Accrued Expenses$380$376▼ $4
Total Liabilities$4,431$3,808▼ $623
Net Assets / Fund Balance
Unrestricted Net Assets$75,973$83,397▲ $7,424
Temporarily Rstr Net Assets-$2,467-
Total Net Assets Fund Balance$75,973$85,864▲ $9,891
Total Liabilities and Net Assets / Fund Balance$80,404$89,672▲ $9,268

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,757$14,733$29,490
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$18,600
Program Service Revenue
$46,568
Investment Income
$34
Other Revenue
$13,452
All Other Contributions
$15,100
Change in Net Assets
$9,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$54,404
Grants and Similar Amounts Paid$7,350
Salaries, Compensation, and Employee Benefits$7,010
Total Fundraising Expense$766
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$9,100$503-$9,603
Grants to Domestic Individuals$7,350--$7,350
Other Salaries and Wages$6,512--$6,512
Fees for Services Accounting$1,533$1,341$766$3,640
Occupancy$994$2,486-$3,480
Other Expenses$2,654--$2,654
Insurance$1,070$357-$1,427
Office Expenses$731$506-$1,237
Conferences and Meetings$668$322-$990
Advertising$692--$692
Depreciation Depletion$692--$692
Payroll Taxes$498--$498
Fees for Services Other$340--$340
Travel-$32-$32
Total Functional Expenses$62,451$5,547$766$68,764
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,391
Fundraising Direct Expenses$4,294
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$15,391$15,391$4,294$11,097
Total Events$15,391$15,391$4,294$11,097
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michele Auger-eldred-Sale of ArtNo$846
Sally Brown-Sale of ArtNo$288
Susan Sabre-Sale of ArtNo$198
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 7A

Officers term of service is 2 years and limited to 3 consecutive terms. Directors term of service is 3 years and limited to 3 consecutive terms.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

EIN
39-1620538
Phone
7152098470

Signing Officer

Name
Susan Sabre
Title
President
Phone
7152098470
Signed
2014-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Sabre
Formed
1988
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
0
Employees
5
Volunteers
10

Preparer

Preparer
Ryan J Pierce
Phone
7156828353
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers receive no benefits. They serve on the board and committees.

Form 990, Part IX, Line 24E

Artistic director 2,500 0 0 gallery supplies 1,895 0 0 asst. Director 1,100 0 0 playwright 1,000 0 0 dues & subscriptions 337 338 0 costume/lighting/etc 500 0 0 literary society assistan 410 0 0 paypal fees 328 0 0 music tech 300 0 0 acting 200 0 0 bank charges 72 115 0 opera society assistance 150 0 0 pct miscellaneous 138 0 0 repairs 117 0 0 miscellaneous 53 0 0 computer expenses 0 30 0 license fee 0 20 0

Form 990, Part XI, Line 9

ROUNDING ADJUSTMENT 1

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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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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029490
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014757
IRS990ScheduleG/AllStatesCd0All States
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04294
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015391
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015391
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015391
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015391
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0WINE TASTING/AU
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011097
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04294
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04294
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07350
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHELE AUGER-ELDRED
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1SALLY BROWN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2SUSAN SABRE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0846
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1288
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt2198
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SALE OF ART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1SALE OF ART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2SALE OF ART
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt0EDUCATION IN THE ART
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt0200
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm0SALLY BROWN
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt0GRANT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS RECEIVE NO BENEFITS. THEY SERVE ON THE BOARD AND COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS TERM OF SERVICE IS 2 YEARS AND LIMITED TO 3 CONSECUTIVE TERMS. DIRECTORS TERM OF SERVICE IS 3 YEARS AND LIMITED TO 3 CONSECUTIVE TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ARTISTIC DIRECTOR 2,500 0 0 GALLERY SUPPLIES 1,895 0 0 ASST. DIRECTOR 1,100 0 0 PLAYWRIGHT 1,000 0 0 DUES & SUBSCRIPTIONS 337 338 0 COSTUME/LIGHTING/ETC 500 0 0 LITERARY SOCIETY ASSISTAN 410 0 0 PAYPAL FEES 328 0 0 MUSIC TECH 300 0 0 ACTING 200 0 0 BANK CHARGES 72 115 0 OPERA SOCIETY ASSISTANCE 150 0 0 PCT MISCELLANEOUS 138 0 0 REPAIRS 117 0 0 MISCELLANEOUS 53 0 0 COMPUTER EXPENSES 0 30 0 LICENSE FEE 0 20 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING ADJUSTMENT 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02467
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt080404
IRS990/TotalAssetsEOYAmt089672
IRS990/TotalAssetsGrp/BOYAmt080404
IRS990/TotalAssetsGrp/EOYAmt089672
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018600
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0766
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05547
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt062451
IRS990/TotalFunctionalExpensesGrp/TotalAmt068764
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04431
IRS990/TotalLiabilitiesEOYAmt03808
IRS990/TotalLiabilitiesGrp/BOYAmt04431
IRS990/TotalLiabilitiesGrp/EOYAmt03808
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt075973
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt085864
IRS990/TotalProgramServiceExpensesAmt062451
IRS990/TotalProgramServiceRevenueAmt046568
IRS990/TotalRevenueGrp/ExclusionAmt013486
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt078654
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt080404
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt089672
IRS990/TravelGrp/ManagementAndGeneralAmt032
IRS990/TravelGrp/TotalAmt032
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt075973
IRS990/UnrestrictedNetAssetsGrp/EOYAmt083397
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 247
IRS990/USAddress/City0LA POINTE
IRS990/USAddress/State0WI
IRS990/USAddress/ZIPCode054850
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN SABRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07152098470
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10LA POINTE CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0LAPO
ReturnHeader/Filer/EIN0391620538
ReturnHeader/Filer/PhoneNum07152098470
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 247
ReturnHeader/Filer/USAddress/City0LA POINTE
ReturnHeader/Filer/USAddress/State0WI
ReturnHeader/Filer/USAddress/ZIPCode054850
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10EHLERS & PIERCE CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10313 3RD ST W
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ASHLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0548061659
ReturnHeader/PreparerPersonGrp/PhoneNum07156828353
ReturnHeader/PreparerPersonGrp/PreparationDt02014-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN J PIERCE
ReturnHeader/ReturnTs02014-04-29T16:06:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.75$0.02$0.73$1.06$1.19$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$1.11$1.35$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$1.05$1.00$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.00$1.02$1.04$0.93$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.64$0.51$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$0.99$1.00$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.00$0.78$1.20$1.15$0.05
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.73$0.00$0.73$0.90$0.97$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.01$0.80$0.99$0.87$0.12
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.69$0.02$0.67$0.92$1.23$0.31
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.02$0.98$0.93$0.80$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.90$0.04$0.86$0.79$0.69$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.04$0.76$0.61
2011Summary only. Only limited summary data is available for this year.$0.75$0.05$0.70$0.79$0.75$0.04