Civic Intelligence

Great River Arts Association

990 • Fiscal year 2015 • EIN 41-1313017

Sep 01, 2014 to Aug 31, 2015 • Filed on Jan 18, 2016

122 1st St SELittle Falls, MN 56345

(320) 632-0960

Siviq Scores

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

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

0.28x

Higher debt load relative to revenue than 89% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

87th percentile

$33,923

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

53rd percentile

3.4%

Faster asset growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

86th percentile

49%

Faster revenue growth than 86% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$248,269

Up $8,201 (+3.4%) from 2014

Net Assets

Up

$178,079

Up $12,583 (+7.6%) from 2014

Liabilities

Down

$70,190

Down $4,382 (-5.9%) from 2014

Revenue

Up

$248,248

Up $81,292 (+49%) from 2014

Expenses

Up

$222,812

Up $79,677 (+56%) from 2014

Net Income

Up

$25,436

Up $1,615 (+6.8%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $211,919Liabilities 2010: $62,429Net Assets 2010: $149,4902010Assets 2011: $215,525Liabilities 2011: $57,754Net Assets 2011: $157,7712011Assets 2012: $207,015Liabilities 2012: $53,079Net Assets 2012: $153,9362012Assets 2013: $219,896Liabilities 2013: $78,221Net Assets 2013: $141,6752013Assets 2014: $240,068Liabilities 2014: $74,572Net Assets 2014: $165,4962014Assets 2015: $248,269Liabilities 2015: $70,190Net Assets 2015: $178,0792015Assets 2016: $246,558Liabilities 2016: $67,325Net Assets 2016: $179,2332016Assets 2017: $255,316Liabilities 2017: $62,624Net Assets 2017: $192,6922017Assets 2018: $256,502Liabilities 2018: $56,696Net Assets 2018: $199,8062018Assets 2019: $293,819Liabilities 2019: $134,019Net Assets 2019: $159,8002019Assets 2020: $299,099Liabilities 2020: $147,321Net Assets 2020: $151,7782020Assets 2021: $350,722Liabilities 2021: $131,627Net Assets 2021: $219,0952021Assets 2022: $308,270Liabilities 2022: $121,408Net Assets 2022: $186,8622022Assets 2023: $276,127Liabilities 2023: $126,115Net Assets 2023: $150,0122023Assets 2024: $260,157Liabilities 2024: $110,081Net Assets 2024: $150,0762024

Highlighted filing

2015

Assets$248,269
Liabilities$70,190
Net Assets$178,079

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $83,616Expenses 2010: $67,379Net Income 2010: $16,2372010Revenue 2011: $107,695Expenses 2011: $99,414Net Income 2011: $8,2812011Revenue 2012: $77,470Expenses 2012: $81,305Net Income 2012: -$3,8352012Revenue 2013: $111,368Expenses 2013: $123,628Net Income 2013: -$12,2602013Revenue 2014: $166,956Expenses 2014: $143,135Net Income 2014: $23,8212014Revenue 2015: $248,248Expenses 2015: $222,812Net Income 2015: $25,4362015Revenue 2016: $244,806Expenses 2016: $243,652Net Income 2016: $1,1542016Revenue 2017: $292,194Expenses 2017: $278,735Net Income 2017: $13,4592017Revenue 2018: $298,758Expenses 2018: $291,644Net Income 2018: $7,1142018Revenue 2019: $264,408Expenses 2019: $304,414Net Income 2019: -$40,0062019Revenue 2020: $207,948Expenses 2020: $215,970Net Income 2020: -$8,0222020Revenue 2021: $223,339Expenses 2021: $156,022Net Income 2021: $67,3172021Revenue 2022: $186,767Expenses 2022: $219,000Net Income 2022: -$32,2332022Revenue 2023: $196,442Expenses 2023: $233,292Net Income 2023: -$36,8502023Revenue 2024: $209,812Expenses 2024: $209,748Net Income 2024: $642024

Highlighted filing

2015

Revenue$248,248
Expenses$222,812
Net Income$25,436
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jan 18, 2016
Return Version
2014v6.0
Gross Receipts
$264,726
Mission and Program Overview

Mission

The great river arts association exists to enrich lives by providing arts experiences and services to the people of morrison county and the surrounding communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$196,750$193,855▼ $2,895
Savings and Temporary Cash Investments$24,185$49,641▲ $25,456
Cash and Non-Interest-Bearing Accounts$18,350$4,193▼ $14,157
Accounts Receivable$286$580▲ $294
Inventories for Sale or Use$497--
Total Assets$240,068$248,269▲ $8,201
Liabilities
Mortgage Notes Payable Secured by Investment Property$69,851$65,652▼ $4,199
Other Liabilities$3,879$4,427▲ $548
Accounts Payable and Accrued Expenses$842$111▼ $731
Total Liabilities$74,572$70,190▼ $4,382
Net Assets / Fund Balance
Unrestricted Net Assets$141,309$154,928▲ $13,619
Temporarily Rstr Net Assets$24,187$23,151▼ $1,036
Total Net Assets Fund Balance$165,496$178,079▲ $12,583
Total Liabilities and Net Assets / Fund Balance$240,068$248,269▲ $8,201

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$171,513$59,981$231,494
Equipment$3,042$60,266$63,308
Land$19,300-$19,300
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jill MooreExecutive DirectorFT$33,923$33,923

Board Members and Trustees

NameTitle
Scott WonderlichPresident
Neree JacksonVice President
Charlie PeterkaDirector
Mark GerbiDirector
Sheryl JohnsonDirector
Tracy VanherckeDirector
Ron BieganekTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,689
Program Service Revenue
$163,751
Investment Income
$89
Other Revenue
$1,719
All Other Contributions
$17,704
Change in Net Assets
$25,436
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,732
Salaries, Compensation, and Employee Benefits$100,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,853$5,317-$53,170
Current Officers, Directors, Trustees, and Key Employees$36,000--$36,000
Fees for Services Other$28,757--$28,757
Occupancy$11,914$1,324-$13,238
Payroll Taxes$9,819$1,091-$10,910
Office Expenses$6,997$778-$7,775
Insurance$6,967--$6,967
Depreciation Depletion$5,894--$5,894
Other Expenses$2,786--$2,786
Interest$2,232--$2,232
Advertising$553--$553
All Other Expenses$160--$160
Total Functional Expenses$214,302$8,510$0$222,812
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,053
Fundraising Gross Income$4,788
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 Tax Liabilties$3,026
Sales Tax Payable$1,049
Gift Certificates$352
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
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 11

A copy of the form 990 is reviewed by the board of directors before filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is monitored by the board of directors.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Great River Arts Association
EIN
41-1313017
Phone
3206320960
Address
122 1ST ST SE, LITTLE FALLS, MN 56345

Signing Officer

Name
Jill Moore
Title
Executive Director
Phone
3206320960
Signed
2016-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Moore
Formed
1975
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
48

Preparer

Firm
SCHLENNER WENNER & CO CPA'S PA
Address
PO BOX 1496, ST CLOUD, MN 56302-1496
Preparer
Shelley Gaetz
Phone
3202510286
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract labor: program service expenses 28,757. Management and general expenses 0. Fundraising expenses 0. Total expenses 28,757.

FORM 990, PART XI, LINE 9:

Corection to beginning of year equity balance in the current year -12,853.

Raw XML AppendixShowing 400 of 415 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/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-1721
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0163751
IRS990/SavingsAndTempCashInvstGrp/BOYAmt024185
IRS990/SavingsAndTempCashInvstGrp/EOYAmt049641
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt082689
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt058446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt059032
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt060503
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt071386
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0332056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01268
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05909
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010368
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09532
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010082
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt037159
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0386348
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89940
IRS990ScheduleA/PublicSupportPY170Pct00.87680
IRS990ScheduleA/PublicSupportTotal170Amt0332056
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt082689
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt058446
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt059032
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt060503
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt071386
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0332056
IRS990ScheduleA/TotalSupportAmt0369215
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/BookValueAmt0171513
IRS990ScheduleD/BuildingsGrp/DepreciationAmt059981
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0231494
IRS990ScheduleD/EquipmentGrp/BookValueAmt03042
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060266
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063308
IRS990ScheduleD/LandGrp/BookValueAmt019300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0352
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13026
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21049
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT CERTIFICATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0193855
IRS990ScheduleD/TotalLiabilityAmt04427
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT LABOR: PROGRAM SERVICE EXPENSES 28,757. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,757.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CORECTION TO BEGINNING OF YEAR EQUITY BALANCE IN THE CURRENT YEAR -12,853.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt024187
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt023151
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0240068
IRS990/TotalAssetsEOYAmt0248269
IRS990/TotalAssetsGrp/BOYAmt0240068
IRS990/TotalAssetsGrp/EOYAmt0248269
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt082689
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08510
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0214302
IRS990/TotalFunctionalExpensesGrp/TotalAmt0222812
IRS990/TotalGrossUBIAmt0-1721
IRS990/TotalLiabilitiesBOYAmt074572
IRS990/TotalLiabilitiesEOYAmt070190
IRS990/TotalLiabilitiesGrp/BOYAmt074572
IRS990/TotalLiabilitiesGrp/EOYAmt070190
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0165496
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0178079
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0214302
IRS990/TotalProgramServiceRevenueAmt0163751
IRS990/TotalReportableCompFromOrgAmt033923
IRS990/TotalRevenueGrp/ExclusionAmt0-176
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0167456
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0248248
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-1721
IRS990/TotalVolunteersCnt048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0240068
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0248269
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0141309
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0154928
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0122 1ST ST SE
IRS990/USAddress/CityNm0LITTLE FALLS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056345
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.GREATART.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03206320960
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREAT RIVER ARTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GREA
ReturnHeader/Filer/EIN0411313017
ReturnHeader/Filer/PhoneNum03206320960
ReturnHeader/Filer/USAddress/AddressLine1Txt0122 1ST ST SE
ReturnHeader/Filer/USAddress/CityNm0LITTLE FALLS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.60$1.10$1.50$2.10$2.10$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.76$1.26$1.50$1.96$2.33$0.37
2022Detailed filing. Detailed filing data is available for this year.$3.08$1.21$1.87$1.87$2.19$0.32
2021Detailed filing. Detailed filing data is available for this year.$3.51$1.32$2.19$2.23$1.56$0.67
2020Detailed filing. Detailed filing data is available for this year.$2.99$1.47$1.52$2.08$2.16$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.94$1.34$1.60$2.64$3.04$0.40
2018Detailed filing. Detailed filing data is available for this year.$2.57$0.57$2.00$2.99$2.92$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.55$0.63$1.93$2.92$2.79$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.47$0.67$1.79$2.45$2.44$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.48$0.70$1.78$2.48$2.23$0.25
2014Detailed filing. Detailed filing data is available for this year.$2.40$0.75$1.65$1.67$1.43$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.78$1.42$1.11$1.24$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.53$1.54$0.77$0.81$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.58$1.58$1.08$0.99$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.62$1.49$0.84$0.67$0.16