Civic Intelligence

Region 2 Arts Council

990 • Fiscal year 2018 • EIN 41-1390021

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 15, 2019

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

90th percentile

0.56x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

6th percentile

-64%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

18th percentile

-28%

Faster revenue growth than 18% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$41,723

Down $75,286 (-64%) from 2017

Net Assets

Down

$18,539

Down $63,230 (-77%) from 2017

Liabilities

Down

$23,184

Down $12,056 (-34%) from 2017

Revenue

Down

$391,771

Down $154,009 (-28%) from 2017

Expenses

Down

$455,001

Down $21,997 (-4.6%) from 2017

Net Income

Down

-$63,230

Down $132,012 (-192%) from 2017

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

2018

Assets$41,723
Liabilities$23,184
Net Assets$18,539

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

2018

Revenue$391,771
Expenses$455,001
Net Income-$63,230
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 15, 2019
Return Version
2017v2.2
Gross Receipts
$391,771
Mission and Program Overview

Mission

Strengthening the presence of the arts by supporting opportunities for arts creation, promotion, and education throughout the community in north central minnesota.

Funding local arts organizations

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$60,000$0▼ $60,000
Cash and Non-Interest-Bearing Accounts$36,118$25,145▼ $10,973
Savings and Temporary Cash Investments$13,422$14,904▲ $1,482
Accounts Receivable$3,830$0▼ $3,830
Land, Buildings, and Equipment, Net$3,039$1,674▼ $1,365
Prepaid Expenses and Deferred Charges$600$0▼ $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$117,009$41,723▼ $75,286
Other Assets Total-$0-
Liabilities
Grants Payable$30,507$20,527▼ $9,980
Accounts Payable and Accrued Expenses$4,733$2,657▼ $2,076
Total Liabilities$35,240$23,184▼ $12,056
Net Assets / Fund Balance
Temporarily Rstr Net Assets$61,606--
Unrestricted Net Assets$20,163$18,539▼ $1,624
Total Net Assets Fund Balance$81,769$18,539▼ $63,230
Total Liabilities and Net Assets / Fund Balance$117,009$41,723▼ $75,286

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,674$15,916$17,590
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sandy RomanChairman
Laura GrismoreVice President
Corryn TraskDirector
Mary ThereseDirector
Rebecca ColebankDirector
Susan OlinDirector
Jill JohnsonSecretary
Laura DroppsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$385,410
Program Service Revenue
$0
Investment Income
$882
Other Revenue
$5,479
Change in Net Assets
$-63,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$256,694
Salaries, Compensation, and Employee Benefits$144,682
Other Expenses$53,625
Total Fundraising Expense$1,446
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$205,881--$205,881
Other Salaries and Wages$104,970$14,479$1,206$120,655
Grants to Domestic Individuals$50,813--$50,813
Other Employee Benefits$12,912$1,781$148$14,841
Payroll Taxes$7,992$1,102$92$9,186
Travel$5,127$766-$5,893
Fees for Services Accounting-$5,110-$5,110
All Other Expenses$2,488$278-$2,766
Other Expenses$1,813$271-$2,084
Office Expenses$1,652$247-$1,899
Insurance$1,376$206-$1,582
Depreciation Depletion$1,188$177-$1,365
Occupancy$878$131-$1,009
Information Technology$813$121-$934
Total Functional Expenses$428,028$25,527$1,446$455,001
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bemidji Community TheaterBemidji, MN--$20,814
Bemidji Symphony OrcheBemidji, MN--$20,500
Northern Light Opera CPark Rapids, MN--$14,500
Nemeth Art CenterPark Rapids, MN--$11,000
Headwaters Sch of MusicBemidji, MN--$9,000
Watermark Art CenterBemidji, MN--$8,500
Red Lake NationRed Lake, MN--$8,458
City of Park RapidsPark Rapids, MN--$6,000
Depot Preservation AllBaudette, MN--$6,000
Farm by the LakeBagley, MN--$6,000
Indigenous Environmental NetwBemidji, MN--$6,000
Red Lake Band of Chippewa IndRed Lake, MN--$6,000
Bagley Area Arts CollabBagley, MN--$5,625
Bemidji Sculpture WalkPuposky, MN--$5,435
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
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
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
2019-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandy Roman
Formed
1982
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
10

Preparer

Firm
Swenson Saurer Gerber Anderson & Co
Address
122 North Court, Fergus Falls, MN 56538
Preparer
Edwin a Anderson
Phone
2187365618
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IRS990/OtherExpensesGrp/TotalAmt32084
IRS990/OtherRevenueMiscGrp/Desc0RETURNED GRANTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05479
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05479
IRS990/OtherRevenueTotalAmt05479
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01206
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014479
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0104970
IRS990/OtherSalariesAndWagesGrp/TotalAmt0120655
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt092
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01102
IRS990/PayrollTaxesGrp/ProgramServicesAmt07992
IRS990/PayrollTaxesGrp/TotalAmt09186
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt060000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0600
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0SANDY ROMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0542390
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0286154
IRS990/PYInvestmentIncomeAmt0850
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt051370
IRS990/PYOtherRevenueAmt02540
IRS990/PYRevenuesLessExpensesAmt068782
IRS990/PYSalariesCompEmpBnftPaidAmt0139474
IRS990/PYTotalExpensesAmt0476998
IRS990/PYTotalRevenueAmt0545780
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-63230
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013422
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014904
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0385410
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0542390
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0382683
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0383443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0561078
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02255004
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0882
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0850
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0854
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0956
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0982
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04524
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0882
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0850
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0854
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0956
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0982
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04524
IRS990ScheduleA/InvestmentIncomeCYPct00.00200
IRS990ScheduleA/InvestmentIncomePYPct00.00200
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99800
IRS990ScheduleA/PublicSupportPY509Pct00.99800
IRS990ScheduleA/PublicSupportTotal509Amt02255004
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0385410
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0542390
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0382683
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0383443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0561078
IRS990ScheduleA/Total509Grp/TotalAmt02255004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0386292
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0543240
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0383537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0384399
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0562060
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02259528
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01674
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015916
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017590
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01674
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt050813
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0ARTS GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt031
IRS990ScheduleI/RecipientTable/CashGrantAmt05625
IRS990ScheduleI/RecipientTable/CashGrantAmt120814
IRS990ScheduleI/RecipientTable/CashGrantAmt25435
IRS990ScheduleI/RecipientTable/CashGrantAmt320500
IRS990ScheduleI/RecipientTable/CashGrantAmt46000
IRS990ScheduleI/RecipientTable/CashGrantAmt56000
IRS990ScheduleI/RecipientTable/CashGrantAmt66000
IRS990ScheduleI/RecipientTable/CashGrantAmt79000
IRS990ScheduleI/RecipientTable/CashGrantAmt86000
IRS990ScheduleI/RecipientTable/CashGrantAmt911000
IRS990ScheduleI/RecipientTable/CashGrantAmt1014500
IRS990ScheduleI/RecipientTable/CashGrantAmt116000
IRS990ScheduleI/RecipientTable/CashGrantAmt128458
IRS990ScheduleI/RecipientTable/CashGrantAmt138500
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt60
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt70
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt80
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt90
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt100
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt110
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt120
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt130
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BAGLEY AREA ARTS COLLAB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BEMIDJI COMMUNITY THEATER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2BEMIDJI SCULPTURE WALK
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3BEMIDJI SYMPHONY ORCHE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4CITY OF PARK RAPIDS

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