Civic Intelligence

Region 2 Arts Council

990 • Fiscal year 2016 • EIN 41-1390021

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 14, 2016

PO Box 693Bemidji, MN 56619

(218) 751-5447

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.76x

Higher debt load relative to assets than 92% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.11x

Higher debt load relative to revenue than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

8th percentile

-54%

Faster asset growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

48th percentile

-0.1%

Faster revenue growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$55,003

Down $64,541 (-54%) from 2015

Net Assets

Down

$12,987

Down $55,776 (-81%) from 2015

Liabilities

Down

$42,016

Down $8,765 (-17%) from 2015

Revenue

Down

$383,909

Down $490 (-0.1%) from 2015

Expenses

Down

$439,685

Down $9,203 (-2.1%) from 2015

Net Income

Up

-$55,776

Up $8,713 (+14%) from 2015

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $169,231Liabilities 2011: $43,426Net Assets 2011: $125,8052011Assets 2012: $106,704Liabilities 2012: $34,708Net Assets 2012: $71,9962012Assets 2013: $63,378Liabilities 2013: $52,657Net Assets 2013: $10,7212013Assets 2014: $175,771Liabilities 2014: $42,519Net Assets 2014: $133,2522014Assets 2015: $119,544Liabilities 2015: $50,781Net Assets 2015: $68,7632015Assets 2016: $55,003Liabilities 2016: $42,016Net Assets 2016: $12,9872016Assets 2017: $117,009Liabilities 2017: $35,240Net Assets 2017: $81,7692017Assets 2018: $41,723Liabilities 2018: $23,184Net Assets 2018: $18,5392018Assets 2019: $74,749Liabilities 2019: $28,498Net Assets 2019: $46,2512019Assets 2020: $193,565Liabilities 2020: $65,193Net Assets 2020: $128,3722020Assets 2021: $196,361Liabilities 2021: $50,394Net Assets 2021: $145,9672021Assets 2023: $160,020Liabilities 2023: $96,429Net Assets 2023: $63,5912023Assets 2024: $161,637Liabilities 2024: $22,805Net Assets 2024: $138,8322024Assets 2025: $198,033Liabilities 2025: $53,560Net Assets 2025: $144,4732025

Highlighted filing

2016

Assets$55,003
Liabilities$42,016
Net Assets$12,987

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $501,190Expenses 2011: $407,814Net Income 2011: $93,3762011Revenue 2012: $335,938Expenses 2012: $389,747Net Income 2012: -$53,8092012Revenue 2013: $348,714Expenses 2013: $409,989Net Income 2013: -$61,2752013Revenue 2014: $564,576Expenses 2014: $442,045Net Income 2014: $122,5312014Revenue 2015: $384,399Expenses 2015: $448,888Net Income 2015: -$64,4892015Revenue 2016: $383,909Expenses 2016: $439,685Net Income 2016: -$55,7762016Revenue 2017: $545,780Expenses 2017: $476,998Net Income 2017: $68,7822017Revenue 2018: $391,771Expenses 2018: $455,001Net Income 2018: -$63,2302018Revenue 2019: $515,436Expenses 2019: $487,724Net Income 2019: $27,7122019Revenue 2020: $569,965Expenses 2020: $487,844Net Income 2020: $82,1212020Revenue 2021: $489,163Expenses 2021: $471,568Net Income 2021: $17,5952021Revenue 2023: $479,260Expenses 2023: $572,490Net Income 2023: -$93,2302023Revenue 2024: $699,381Expenses 2024: $653,249Net Income 2024: $46,1322024Revenue 2025: $757,510Expenses 2025: $751,869Net Income 2025: $5,6412025

Highlighted filing

2016

Revenue$383,909
Expenses$439,685
Net Income-$55,776
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 14, 2016
Return Version
2015v2.0
Gross Receipts
$383,909
Mission and Program Overview

Mission

Funding local arts organizations

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$60,000$0▼ $60,000
Cash and Non-Interest-Bearing Accounts$35,524$37,383▲ $1,859
Savings and Temporary Cash Investments$18,848$12,571▼ $6,277
Land, Buildings, and Equipment, Net$4,510$4,449▼ $61
Accounts Receivable$662$0▼ $662
Prepaid Expenses and Deferred Charges-$600-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$119,544$55,003▼ $64,541
Other Assets Total-$0-
Liabilities
Grants Payable$47,202$37,904▼ $9,298
Accounts Payable and Accrued Expenses$3,579$4,112▲ $533
Total Liabilities$50,781$42,016▼ $8,765
Net Assets / Fund Balance
Unrestricted Net Assets$7,550$12,178▲ $4,628
Temporarily Rstr Net Assets$61,213$809▼ $60,404
Total Net Assets Fund Balance$68,763$12,987▼ $55,776
Total Liabilities and Net Assets / Fund Balance$119,544$55,003▼ $64,541

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,449$13,141$17,590
Compensation and Service Providers

Board Members and Trustees

NameTitle
Justin HolleyChairman
Sandy RomanVice Chair
Gayle HighbergDirector
Janey MerschmanDirector
Jill JohnsonDirector
Joanne KellnerDirector
Lowell WolffDirector
Mary HilbrandDirector
Joseph AllenSecretary
Natalie Woods GrosfieldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$382,683
Program Service Revenue
$0
Investment Income
$854
Other Revenue
$372
Change in Net Assets
$-55,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$252,445
Salaries, Compensation, and Employee Benefits$142,429
Other Expenses$44,811
Total Fundraising Expense$1,424
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$200,669--$200,669
Other Salaries and Wages$107,990$14,895$1,241$124,126
Grants to Domestic Individuals$51,776--$51,776
Payroll Taxes$8,365$1,154$96$9,615
Pension Plan Contributions$7,558$1,043$87$8,688
Fees for Services Accounting$4,000$4,610-$8,610
Travel$4,558$681-$5,239
All Other Expenses$3,095$1,187-$4,282
Other Expenses$1,723$257-$1,980
Insurance$1,454$217-$1,671
Depreciation Depletion$1,328$199-$1,527
Office Expenses$1,301$194-$1,495
Information Technology$649$97-$746
Occupancy$632$94-$726
Total Functional Expenses$412,731$25,530$1,424$439,685
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bemidji State UniversityBemidji, MN--$17,079
Bemidji Symphony OrcheBemidji, MN--$12,000
Northern Light Opera CPark Rapids, MN--$12,000
Bemidji Community TheaterBemidji, MN--$11,775
Nemeth Art CenterPark Rapids, MN--$11,500
Bemidji Music CampBemidji, MN--$6,000
Lake of the Woods Art GuildBaudette, MN--$6,000
Lake of the Woods HistoricalBaudette, MN--$6,000
Paul Bunyan PlayhouseBemidji, MN--$6,000
Watermark Art CenterBemidji, MN--$6,000
Bagley Area Arts CollabBagley, MN--$5,995
Depot Preservation AllBaudette, MN--$5,192
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

A copy of the 990 is emailed to the board before a board meeting and they approve it at the next board meeting.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes these documents available to the public at their office.

Filing and Contact Details

Filer

Filer Name
Region 2 Arts Council
EIN
41-1390021
Phone
2187515447
Address
PO BOX 693, BEMIDJI, MN 56619

Signing Officer

Name
Laura Seter
Title
Executive Director
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Holley
Formed
1982
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
10

Preparer

Firm
Swenson Saurer Gerber Anderson & Co Ltd
Address
122 N Court Street, Fergus Falls, MN 56537
Preparer
Edwin a Anderson
Phone
2187365618
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0RENT
IRS990/OtherExpensesGrp/Desc1PROGRAM SERVICES
IRS990/OtherExpensesGrp/Desc2WORKSHOPS
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0902
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1257
IRS990/OtherExpensesGrp/ProgramServicesAmt06035
IRS990/OtherExpensesGrp/ProgramServicesAmt16729
IRS990/OtherExpensesGrp/ProgramServicesAmt24869
IRS990/OtherExpensesGrp/ProgramServicesAmt31723
IRS990/OtherExpensesGrp/TotalAmt06937
IRS990/OtherExpensesGrp/TotalAmt16729
IRS990/OtherExpensesGrp/TotalAmt24869
IRS990/OtherExpensesGrp/TotalAmt31980
IRS990/OtherRevenueMiscGrp/Desc0RETURNED GRANTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0372
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0372
IRS990/OtherRevenueTotalAmt0372
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01241
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014895
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0107990
IRS990/OtherSalariesAndWagesGrp/TotalAmt0124126
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt096
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01154
IRS990/PayrollTaxesGrp/ProgramServicesAmt08365
IRS990/PayrollTaxesGrp/TotalAmt09615
IRS990/PensionPlanContributionsGrp/FundraisingAmt087
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01043
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07558
IRS990/PensionPlanContributionsGrp/TotalAmt08688
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt060000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0600
IRS990/PrincipalOfficerNm0JUSTIN HOLLEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0381078
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0251567
IRS990/PYInvestmentIncomeAmt0956
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt045352
IRS990/PYOtherRevenueAmt02365
IRS990/PYRevenuesLessExpensesAmt0-64489
IRS990/PYSalariesCompEmpBnftPaidAmt0151969
IRS990/PYTotalExpensesAmt0448888
IRS990/PYTotalRevenueAmt0384399
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-55776
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0383909
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018848
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012571
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0382683
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0383443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0561078
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0346261
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0332841
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02006306
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0854
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0956
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0982
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0803
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt053
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03648
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0854
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0956
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0982
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0803
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03648
IRS990ScheduleA/InvestmentIncomeCYPct00.00180
IRS990ScheduleA/InvestmentIncomePYPct00.00160
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99820
IRS990ScheduleA/PublicSupportPY509Pct00.99840
IRS990ScheduleA/PublicSupportTotal509Amt02006306
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0382683
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0383443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0561078
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0346261
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0332841
IRS990ScheduleA/Total509Grp/TotalAmt02006306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0383537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0384399
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0562060
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0347064
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0332894
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02009954
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04449
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013141
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017590
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04449
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0ARTS GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt031
IRS990ScheduleI/RecipientTable/CashGrantAmt05995
IRS990ScheduleI/RecipientTable/CashGrantAmt111775
IRS990ScheduleI/RecipientTable/CashGrantAmt26000
IRS990ScheduleI/RecipientTable/CashGrantAmt317079
IRS990ScheduleI/RecipientTable/CashGrantAmt412000
IRS990ScheduleI/RecipientTable/CashGrantAmt55192
IRS990ScheduleI/RecipientTable/CashGrantAmt66000
IRS990ScheduleI/RecipientTable/CashGrantAmt76000
IRS990ScheduleI/RecipientTable/CashGrantAmt811500
IRS990ScheduleI/RecipientTable/CashGrantAmt912000
IRS990ScheduleI/RecipientTable/CashGrantAmt106000
IRS990ScheduleI/RecipientTable/CashGrantAmt116000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.98$0.54$1.44$7.58$7.52$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.62$0.23$1.39$6.99$6.53$0.46
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.96$0.64$4.79$5.72$0.93
2021Detailed filing. Detailed filing data is available for this year.$1.96$0.50$1.46$4.89$4.72$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.94$0.65$1.28$5.70$4.88$0.82
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.28$0.46$5.15$4.88$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.23$0.19$3.92$4.55$0.63
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.35$0.82$5.46$4.77$0.69
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.42$0.13$3.84$4.40$0.56
2015Detailed filing. Detailed filing data is available for this year.$1.20$0.51$0.69$3.84$4.49$0.64
2014Detailed filing. Detailed filing data is available for this year.$1.76$0.43$1.33$5.65$4.42$1.23
2013Summary only. Only limited summary data is available for this year.$0.63$0.53$0.11$3.49$4.10$0.61
2012Summary only. Only limited summary data is available for this year.$1.07$0.35$0.72$3.36$3.90$0.54
2011Summary only. Only limited summary data is available for this year.$1.69$0.43$1.26$5.01$4.08$0.93