Civic Intelligence

Aurora Center for the Arts

EIN 41-1382174 • 501(c)3 • Fosston, MN

Profile

To offer cultural opportunities through library services and the arts to enrich the lives of all area residents.

PO Box 73Fosston, MN 56542

www.fclaa.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

13th percentile

-58%

Higher net margin than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

29th percentile

-21%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-53%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$111,162

Down $30,014 (-21%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$111,162

Down $30,014 (-21%) from 2023

Revenue

Down

$51,318

Down $57,289 (-53%) from 2023

Expenses

Up

$81,332

Up $852 (+1.1%) from 2023

Net Income

Down

-$30,014

Down $58,141 (-207%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2021: $112,748Liabilities 2021: $0Net Assets 2021: $112,7482021Assets 2022: $113,051Liabilities 2022: $0Net Assets 2022: $113,0512022Assets 2023: $141,176Liabilities 2023: $0Net Assets 2023: $141,1762023Assets 2024: $111,162Net Assets 2024: $111,1622024

Highlighted filing

2024

Assets$111,162
Liabilities-
Net Assets$111,162

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2021: $84,051Expenses 2021: $56,700Net Income 2021: $27,3512021Revenue 2022: $91,022Expenses 2022: $90,719Net Income 2022: $3032022Revenue 2023: $108,607Expenses 2023: $80,480Net Income 2023: $28,1272023Revenue 2024: $51,318Expenses 2024: $81,332Net Income 2024: -$30,0142024

Highlighted filing

2024

Revenue$51,318
Expenses$81,332
Net Income-$30,014

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 9, 2025
Return Version
2024v5.0
Gross Receipts
$51,318
Mission and Program Overview

Mission

To offer cultural opportunities through library services and the arts to enrich the lives of all area residents.

Program Services

DescriptionGrantsExpenses
THERE WERE 30 CHILDREN/YOUTH ACTORS FROM 3RD TO 12TH GRADE THAT PARTICIPATED IN THE CHILDREN'S SUMMER THEATER THAT HAD 4 SOLD OUT PERFORMANCES WITH A TOTAL OF 600 PEOPLE IN ATTENDANCE. THERE WERE 30 CHILDREN THAT PARTICIPATED IN THE IMAGINATION AWAITS PLAY WITH 4 PERFORMANCES FOR A TOTAL OF 600 PEOPLE IN ATTENDANCE. THERE WERE 50 PARTICIPANTS IN THE CHILDREN'S DRAMA CAMP FOR GRADES 3RD-12TH THAT REHEARSED DAILY FOR A WEEK WITH A PERFORMANCE AT THE END OF THE WEEK. THERE WERE 70 PARTICIPANTS IN THE CHILDREN'S SUMMER ARTS PROGRAM THAT HAD 2 CLASSES FOR PREK-3RD GRADE AND TWO CLASSES FOR 4TH-6TH GRADE, WHICH CONSISTED OF ONE CLASS FOR 4 WEEKS IN JUNE. THERE WERE 25 CHILDREN AND ADULTS THAT PARTICIPATED IN THE CHRISTMAS MUSICAL OF "WHITE CHRISTMAS" IN DECEMBER WITH 5 PERFORMANCES WITH AN ESTIMATED 750 PEOPLE IN ATTENDANCE. THERE WERE 9 ARTISTS EXHIBITED IN THE GALLERY IN ADDITION TO THE CHILDREN'S SUMMER ARTS PROGRAM WITH TOTAL ESTIMATED ATTENDANCE OF 300 PEOPLE TO THE VARIOUS GALLERIES. THERE WERE 6 OUTDOOR SUMMER CONCERTS THAT HAD 10 PERFORMERS AND 550 AUDIENCE MEMBERS. IN ADDITION TO THE SUMMER CONCERTS, THERE WAS A CONCERT FEATURING ECLECTIC WHIRLWIND IN MARCH WHICH HAD AN ATTENDANCE OF 40 PEOPLE, THERE WAS HARP AND SOL IN AUGUST WITH AN ATTENDANCE OF 30 AND THERE WAS A HOLIDAY CONCERT WITH DAN RODRIGUEZ AND HIS BAND OF 2 INDIVIDUALS WHICH HAD 1 SOLD OUT PERFORMANCE WITH A TOTAL OF 150 IN ATTENDANCE.-$80,272
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ABIGAIL PEARSONPresident-$0--
KIRBY VOSSLERVice Preside-$0--
JOANN PAPKESecretary-$0--
MAGGIE STEWARTTreasurer-$0--
MIKE MCCOLLDirector-$0--
KATE MOOREDirector-$0--
KAREN NORLANDDirector-$0--
KIP FONTAINEDirector-$0--
MIKE MULRYDirector-$0--
Filing and Contact Details

Filer

Filer Name
Aurora Center for the Arts
EIN
41-1382174
Phone
2184356119
Address
PO BOX 73, FOSSTON, MN 56542

Signing Officer

Name
Abigail Pearson
Title
President
Phone
2184356675
Signed
2025-07-09
Discuss with paid preparer
Yes

Preparer

Firm
Overmoe & Nelson Ltd
Address
PO BOX 277, FOSSTON, MN 56542-0521
Preparer
Robert a Overmoe CPA
Phone
2184351988
Supplemental Narrative

Additional Explanations

Form 990-ez, Page 1, Item C

Fosston community library and arts center

Form 990-ez, Part I, Line 8

Rent 300 misc reimbursements 7 total 307

Form 990-ez, Part I, Line 16

Expenses advertising 1,152 office expense 183 small equip > 2,500 3,053 concerts 11,945 theater 13,725 repairs & maintenance 283 supplies - general 1,171 internet 976 web hosting/fees 441 miscellaneous 265 reimbursement nmac grant 4,088 scholarships 1,500 contributions 1,000 total 39,782

Form 990-ez, Part II, Line 24

21st century fund/nmf spendable 7,407 11,995 21st century/nmf 51,062 51,062 american federal - library checking 101 131 american federal - library savings 274 149 total 58,844 63,337

Form 990-ez, Part III

To offer cultural opportunities through library services and the arts to enrich the lives of all area residents.

Form 990-ez, Part III, Line 28

There were 30 children/youth actors from 3rd to 12th grade that participated in the children's summer theater that had 4 sold out performances with a total of 600 people in attendance. There were 30 children that participated in the imagination awaits play with 4 performances for a total of 600 people in attendance. There were 50 participants in the children's drama camp for grades 3rd-12th that rehearsed daily for a week with a performance at the end of the week. There were 70 participants in the children's summer arts program that had 2 classes for prek-3rd grade and two classes for 4th-6th grade, which consisted of one class for 4 weeks in june. There were 25 children and adults that participated in the christmas musical of "white christmas" in december with 5 performances with an estimated 750 people in attendance. There were 9 artists exhibited in the gallery in addition to the children's summer arts program with total estimated attendance of 300 people to the various galleries. There were 6 outdoor summer concerts that had 10 performers and 550 audience members. In addition to the summer concerts, there was a concert featuring eclectic whirlwind in march which had an attendance of 40 people, there was harp and sol in august with an attendance of 30 and there was a holiday concert with dan rodriguez and his band of 2 individuals which had 1 sold out performance with a total of 150 in attendance.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RENT 300 MISC REIMBURSEMENTS 7 TOTAL 307
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