Civic Intelligence

Central Wisconsin Cultural Center Inc

EIN 39-1869751 • 501(c)3 • Wisc Rapids, WI

Profile

Provide classes, instruction, events and shows to provide programs in varied art forms

2651 8th St SWisc Rapids, WI 54494-6242

www.culturalcenterarts.com

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

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

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

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

Net Margin

80th percentile

29%

Higher net margin than 80% 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

60th percentile

7.5%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

89th percentile

79%

Faster revenue growth than 89% of similar nonprofits.

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

Assets

Up

$1,327,661

Up $92,268 (+7.5%) from 2023

Liabilities

Up

$3,895

Up $2,221 (+133%) from 2023

Net Assets

Up

$1,323,766

Up $90,047 (+7.3%) from 2023

Revenue

Up

$314,660

Up $139,132 (+79%) from 2023

Expenses

Up

$224,613

Up $53,991 (+32%) from 2023

Net Income

Up

$90,047

Up $85,141 (+1735%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $41,067Liabilities 2010: $1,948Net Assets 2010: $39,1192010Assets 2011: $51,267Liabilities 2011: $1,9862011Assets 2012: $50,743Liabilities 2012: $1,9862012Assets 2013: $56,052Liabilities 2013: $1,8542013Assets 2014: $61,509Liabilities 2014: $1,8542014Assets 2015: $89,364Liabilities 2015: $3672015Assets 2016: $98,933Liabilities 2016: $368Net Assets 2016: $98,5652016Assets 2017: $87,336Liabilities 2017: $435Net Assets 2017: $86,9012017Assets 2018: $189,214Liabilities 2018: $5,453Net Assets 2018: $183,7612018Assets 2019: $930,545Liabilities 2019: $0Net Assets 2019: $930,5452019Assets 2021: $1,268,354Liabilities 2021: $6,452Net Assets 2021: $1,261,9022021Assets 2022: $1,234,114Liabilities 2022: $5,301Net Assets 2022: $1,228,8132022Assets 2023: $1,235,393Liabilities 2023: $1,674Net Assets 2023: $1,233,7192023Assets 2024: $1,327,661Liabilities 2024: $3,895Net Assets 2024: $1,323,7662024

Highlighted filing

2024

Assets$1,327,661
Liabilities$3,895
Net Assets$1,323,766

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $71,472Expenses 2010: $92,474Net Income 2010: -$21,0022010Revenue 2011: $77,938Expenses 2011: $67,776Net Income 2011: $10,1622011Revenue 2012: $64,323Expenses 2012: $69,722Net Income 2012: -$5,3992012Revenue 2013: $64,720Expenses 2013: $56,812Net Income 2013: $7,9082013Revenue 2014: $64,929Expenses 2014: $59,472Net Income 2014: $5,4572014Revenue 2015: $87,795Expenses 2015: $58,453Net Income 2015: $29,3422015Revenue 2016: $66,813Expenses 2016: $57,245Net Income 2016: $9,5682016Revenue 2017: $59,218Expenses 2017: $70,882Net Income 2017: -$11,6642017Revenue 2018: $102,330Expenses 2018: $89,198Net Income 2018: $13,1322018Revenue 2019: $866,397Expenses 2019: $94,335Net Income 2019: $772,0622019Revenue 2021: $184,386Expenses 2021: $178,674Net Income 2021: $5,7122021Revenue 2022: $220,357Expenses 2022: $253,446Net Income 2022: -$33,0892022Revenue 2023: $175,528Expenses 2023: $170,622Net Income 2023: $4,9062023Revenue 2024: $314,660Expenses 2024: $224,613Net Income 2024: $90,0472024

Highlighted filing

2024

Revenue$314,660
Expenses$224,613
Net Income$90,047

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.00$1.32$0.31$0.22$0.09
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.00$1.23$0.18$0.17$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.23$0.22$0.25$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.01$1.26$0.18$0.18$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.87$0.09$0.77
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.10$0.09$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.06$0.07$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.07$0.06$0.01
2015Summary only. Only limited summary data is available for this year.$0.09$0.00$0.09$0.06$0.03
2014Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.06$0.01
2013Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.06$0.01
2012Summary only. Only limited summary data is available for this year.$0.05$0.00$0.06$0.07$0.01
2011Summary only. Only limited summary data is available for this year.$0.05$0.00$0.08$0.07$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.07$0.09$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 16, 2025
Return Version
2024v5.2
Gross Receipts
$314,660
Mission and Program Overview

Mission

Provide classes, instruction, events and shows to provide programs in varied art forms

To take a leadership role in enhancing the appreciation and knowledge of varied art forms in central wisconsin and to ensure cultural visibility in our area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$951,720$1,040,219▲ $88,499
Savings and Temporary Cash Investments$212,581$263,451▲ $50,870
Intangible Assets$12,418$12,418→ $0
Cash and Non-Interest-Bearing Accounts$53,228$6,127▼ $47,101
Inventories for Sale or Use$5,446$5,446→ $0
Total Assets$1,235,393$1,327,661▲ $92,268
Liabilities
Other Liabilities$1,674$3,895▲ $2,221
Total Liabilities$1,674$3,895▲ $2,221
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,233,719$1,323,766▲ $90,047
Total Net Assets Fund Balance$1,233,719$1,323,766▲ $90,047
Total Liabilities and Net Assets / Fund Balance$1,235,393$1,327,661▲ $92,268

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,040,219$130,912$1,171,131
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim LucasPresident
Alison BruenerVice President
Beth StarkDirector
Joyce ClausonDirector
Lois AltmannDirector
Jack WatkinsSecretary
Scott KelloggTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$253,409
Program Service Revenue
$39,677
Investment Income
$16,140
Other Revenue
$5,434
All Other Contributions
$253,409
Change in Net Assets
$90,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,683
Salaries, Compensation, and Employee Benefits$91,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$82,280--$82,280
Depreciation Depletion$27,187--$27,187
Occupancy$17,730--$17,730
Office Expenses$17,044--$17,044
Payroll Taxes$9,650--$9,650
Fees for Services Accounting$8,599--$8,599
Insurance$6,523--$6,523
Advertising$1,879--$1,879
Other Expenses$798--$798
Travel$779--$779
All Other Expenses$270--$270
Total Functional Expenses$224,613$0$0$224,613
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Payroll Liabilities$3,405
Sales Tax Payable$490
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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, Part VI, Section B, Line 11B

There is no formal review of the 990 by the board members. The board reviews financials every month.

Form 990, Part VI, Section C, Line 19

Documents are available to public upon request.

Filing and Contact Details

Filer

Filer Name
Central Wisconsin Cultural Center Inc
EIN
39-1869751
Phone
7154214598
Address
2651 8TH ST S, WISC RAPIDS, WI 54494-6242

Signing Officer

Name
Jim Lucas
Title
President
Phone
7155722698
Signed
2025-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Lucas
Formed
1996
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
48

Preparer

Firm
Legacy Accounting & Financial Services L
Address
400 DALY AVE, WISCONSIN RAPIDS, WI 54494-4702
Preparer
David W Wolfe CPA
Phone
7154233550
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Miscellaneous: program service expenses 270. Management and general expenses 0. Fundraising expenses 0. Total expenses 270.

Raw XML AppendixShowing 400 of 407 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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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05549
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt071
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt021825
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt039677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt038724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt051193
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt052261
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt014929
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0196784
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016140
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05549
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt071
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt021825
IRS990ScheduleA/InvestmentIncomeCYPct00.01620
IRS990ScheduleA/InvestmentIncomePYPct00.00350
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05434
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06886
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt06343
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt018336
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt036545
IRS990ScheduleA/OtherIncome509Grp/TotalAmt073544
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92910
IRS990ScheduleA/PublicSupportPY509Pct00.95750
IRS990ScheduleA/PublicSupportTotal509Amt01248915
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0293086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0163093
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0213943
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0166016
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0412777
IRS990ScheduleA/Total509Grp/TotalAmt01248915
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0314660
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0175528
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0220357
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0184386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0449353
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01344284
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01040219
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0130912
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01171131
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03405
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01040219
IRS990ScheduleD/TotalLiabilityAmt03895
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS NO FORMAL REVIEW OF THE 990 BY THE BOARD MEMBERS. THE BOARD REVIEWS FINANCIALS EVERY MONTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MISCELLANEOUS: PROGRAM SERVICE EXPENSES 270. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 270.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01235393
IRS990/TotalAssetsEOYAmt01327661
IRS990/TotalAssetsGrp/BOYAmt01235393
IRS990/TotalAssetsGrp/EOYAmt01327661
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0253409
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0224613
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224613
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01674
IRS990/TotalLiabilitiesEOYAmt03895
IRS990/TotalLiabilitiesGrp/BOYAmt01674
IRS990/TotalLiabilitiesGrp/EOYAmt03895
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01233719
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01323766
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0224613
IRS990/TotalProgramServiceRevenueAmt039677
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061251
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0314660
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01235393
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01327661
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0779
IRS990/TravelGrp/TotalAmt0779
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01930 1ST ST N
IRS990/USAddress/CityNm0WISCONSIN RAPIDS
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054494
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0CULTURALCENTERARTS.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM LUCAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07155722698
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL WISCONSIN CULTURAL CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0391869751
ReturnHeader/Filer/PhoneNum07154214598
ReturnHeader/Filer/USAddress/AddressLine1Txt02651 8TH ST S
ReturnHeader/Filer/USAddress/CityNm0WISC RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd0544946242
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGACY ACCOUNTING & FINANCIAL SERVICES L
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 DALY AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WISCONSIN RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0544944702

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