Civic Intelligence

Pearson Lakes Art Center

990 • Fiscal year 2016 • EIN 42-0930815

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 29, 2017

Organization ProfileWWW.lakesart.org
2201 Highway 71 PO Box 255Okoboji, IA 51355

(712) 332-7013

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

40th percentile

0.12x

Higher debt load relative to revenue than 40% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

30th percentile

-3.3%

Higher net margin than 30% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

22nd percentile

$40,217

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

42nd percentile

-0.1%

Faster asset growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

37th percentile

-1.4%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$7,955,222

Down $6,871 (-0.1%) from 2015

Net Assets

Down

$7,867,720

Down $23,844 (-0.3%) from 2015

Liabilities

Up

$87,502

Up $16,973 (+24%) from 2015

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin30th percentile

Revenue

Down

$733,140

Down $10,350 (-1.4%) from 2015

Expenses

Down

$756,984

Down $4,886 (-0.6%) from 2015

Net Income

Down

-$23,844

Down $5,464 (-30%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$15M$10M$5.0M$0Assets 2010: $7,525,666Liabilities 2010: $177,295Net Assets 2010: $7,348,3712010Assets 2011: $7,799,351Liabilities 2011: $142,040Net Assets 2011: $7,657,3112011Assets 2012: $7,805,722Liabilities 2012: $134,064Net Assets 2012: $7,671,6582012Assets 2013: $8,074,252Liabilities 2013: $136,992Net Assets 2013: $7,937,2602013Assets 2014: $8,027,435Liabilities 2014: $117,491Net Assets 2014: $7,909,9442014Assets 2015: $7,962,093Liabilities 2015: $70,529Net Assets 2015: $7,891,5642015Assets 2016: $7,955,222Liabilities 2016: $87,502Net Assets 2016: $7,867,7202016Assets 2017: $8,677,871Liabilities 2017: $110,691Net Assets 2017: $8,567,1802017Assets 2018: $9,029,877Liabilities 2018: $109,378Net Assets 2018: $8,920,4992018Assets 2019: $9,378,487Liabilities 2019: $136,205Net Assets 2019: $9,242,2822019Assets 2020: $9,703,116Liabilities 2020: $189,458Net Assets 2020: $9,513,6582020Assets 2021: $10,483,985Liabilities 2021: $150,815Net Assets 2021: $10,333,1702021Assets 2022: $9,968,414Liabilities 2022: $150,971Net Assets 2022: $9,817,4432022Assets 2023: $12,645,470Liabilities 2023: $179,385Net Assets 2023: $12,466,0852023Assets 2024: $13,338,156Liabilities 2024: $199,761Net Assets 2024: $13,138,3952024

Highlighted filing

2016

Assets$7,955,222
Liabilities$87,502
Net Assets$7,867,720
Open 2016 Filing

Operations Trend

Revenue Growth37th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $737,5672010Revenue 2011: $1,059,246Expenses 2011: $750,306Net Income 2011: $308,9402011Expenses 2012: $826,9802012Revenue 2013: $1,050,197Expenses 2013: $784,595Net Income 2013: $265,6022013Revenue 2014: $762,460Expenses 2014: $789,776Net Income 2014: -$27,3162014Revenue 2015: $743,490Expenses 2015: $761,870Net Income 2015: -$18,3802015Revenue 2016: $733,140Expenses 2016: $756,984Net Income 2016: -$23,8442016Revenue 2017: $1,530,520Expenses 2017: $831,060Net Income 2017: $699,4602017Revenue 2018: $1,273,150Expenses 2018: $919,831Net Income 2018: $353,3192018Revenue 2019: $1,576,129Expenses 2019: $891,646Net Income 2019: $684,4832019Revenue 2020: $1,034,479Expenses 2020: $763,103Net Income 2020: $271,3762020Revenue 2021: $1,829,641Expenses 2021: $1,010,129Net Income 2021: $819,5122021Revenue 2022: $569,715Expenses 2022: $1,085,442Net Income 2022: -$515,7272022Revenue 2023: $3,879,598Expenses 2023: $1,230,956Net Income 2023: $2,648,6422023Revenue 2024: $1,995,770Expenses 2024: $1,323,460Net Income 2024: $672,3102024

Highlighted filing

2016

Revenue$733,140
Expenses$756,984
Net Income-$23,844
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 29, 2017
Return Version
2016v3.0
Gross Receipts
$771,176
Mission and Program Overview

Mission

To MAKE THE ARTS AVAILABLE TO ALL CITIZENS AND VISITORS OF THE IOWA GREAT LAKES AREA.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,701,577$4,648,826▼ $52,751
Investments in Publicly Traded Securities$1,698,006$1,715,040▲ $17,034
Savings and Temporary Cash Investments$248,462$264,720▲ $16,258
Cash and Non-Interest-Bearing Accounts$65,716$54,730▼ $10,986
Prepaid Expenses and Deferred Charges$22,543$18,518▼ $4,025
Pledges and Grants Receivable$22,000$11,500▼ $10,500
Accounts Receivable-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,962,093$7,955,222▼ $6,871
Other Assets Total$1,203,789$1,241,888▲ $38,099
Liabilities
Other Liabilities$44,998$56,493▲ $11,495
Accounts Payable and Accrued Expenses$25,531$31,009▲ $5,478
Total Liabilities$70,529$87,502▲ $16,973
Net Assets / Fund Balance
Unrestricted Net Assets$5,206,397$5,147,994▼ $58,403
Permanently Rstr Net Assets$2,563,381$2,651,147▲ $87,766
Temporarily Rstr Net Assets$121,786$68,579▼ $53,207
Total Net Assets Fund Balance$7,891,564$7,867,720▼ $23,844
Total Liabilities and Net Assets / Fund Balance$7,962,093$7,955,222▼ $6,871

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,153,405$2,051,034$5,204,439
Other Land Buildings$1,367,267$177,977$1,545,244
Equipment$102,119$1,026,839$1,128,958
Land$26,035-$26,035
Other Assets Org$1,241,888--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$2,563,381$52,500▲ $172,477$125,190$2,651,147
2015$2,634,218$74,110▼ $629$132,023$2,563,381
2014$2,613,744$6,050▲ $154,859$128,074$2,634,218
2013$2,273,260$101,000▲ $364,998$113,669$2,613,744
2012$2,129,871$22,854▲ $249,442$118,596$2,273,260
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Robert KirshbaumCEOFT$40,217$40,217

Board Members and Trustees

NameTitle
Jane HummelPast President
Becky PetersPresident
Morris CaudlePresident-elect
Connie FinnernDirector
Dan CarsonDirector
Dennis WalkerDirector
Greta GruysDirector
Joanne SackettDirector
Kathy BeachemDirector
Marilyn ConoverDirector
Rob OldsonDirector
Rosemarie WardDirector
Ryan SatherDirector
Steve GoodenowDirector
Deb DitsworthSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$210,196
Program Service Revenue
$226,417
Investment Income
$202,999
Other Revenue
$93,528
All Other Contributions
$120,530
Change in Net Assets
$-23,844

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art4$17,400Appraisal
Total Noncash Contributions4$17,400-

Audited Revenue Reconciliation

Revenue per Audited Statements
$721,119
Revenue Not Reported on Financial Statements
$12,021
Revenue Not Reported on Form 990
$38,036
Total Revenue per Audited Statements
$759,155
Total Revenue per Form 990
$733,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$481,981
Salaries, Compensation, and Employee Benefits$275,003
Total Fundraising Expense$90
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$200,038$40,217-$240,255
Depreciation Depletion$164,185--$164,185
Occupancy-$59,386-$59,386
Office Expenses$5,359$33,186-$38,545
Payroll Taxes$19,521$4,481-$24,002
Advertising$13,403--$13,403
Travel$8,624$4,323-$12,947
Fees for Service Investment Mgmnt Fees-$12,021-$12,021
Other Employee Benefits$9,605$1,141-$10,746
Fees for Services Accounting-$10,367-$10,367
Information Technology-$6,424-$6,424
Other Expenses$6,439$2,431$90$2,521
Total Functional Expenses$547,547$209,347$90$756,984

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$782,999
Total Expenses per Form 990$756,984
Expenses per Audited Statements$744,963
Expenses Not Reported on Form 990$38,036
Expenses Not Reported on Financial Statements$12,021
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$117,288
Fundraising Direct Expenses$33,266
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
June Fundraiser$111,820$111,820$26,756$85,064
Total Events$111,820$111,820$26,756$85,064
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Membership Dues and Revenues$56,493
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Line 6: Explanation of Classes of Members or Shareholder

“The Pearson Lakes Art Center offers a variety of memberships to individuals and businesses. It does not have any stockholders.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The finance committee of the board of directors review a draft of Form 990 before it is filed.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The board of directors reviews any conflicts of interest on an as needed basis when matters of potential conflict arise. The organization is subject to an annual audit that inquires about conflicts of interest.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“An employee evaluation is performed annually on the ceo by independent board members.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The board of directors determines the CEO's salary.”

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

“This information can be viewed upon request of the CEO.”

Filing and Contact Details

Filer

Filer Name
Pearson Lakes Art Center
EIN
42-0930815
Phone
7123327013
Address
2201 HIGHWAY 71 PO BOX 255, OKOBOJI, IA 51355

Signing Officer

Name
Robert Kirschbaum
Title
CEO
Signed
2017-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Morris Caudle
Formed
1966
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
16
Volunteers
75

Preparer

Firm
Winther Stave & Co Llp
Address
1316 W 18TH ST PO BOX 175, SPENCER, IA 51301-0175
Preparer
John P Toale
Phone
7122623117
Supplemental Narrative

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

“The organization has a collection of approximately 300 works of art. The organization maintains 4 separate galleries at its art center to display these works of art on a rotating basis and to also display other traveling exhibits. The organization's art center and all of its galleries are free and open to the public to view during regular business hours on a year round basis. The organization has a paid staff and a team of volunteers that are available during regular business hours to give tours of the facility and its 4 galleries.”

Part V, Line 4: Intended uses of the endowment fund.

“THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUND IS TO UTILIZE THE EARNINGS OF THE ENDOWMENT FUND TO PROVIDE ONGOING ANNUAL SUPPORT TO FUND THE GENERAL OPERATIONS OF THE ORGANIZATION AND TO FUND AS NEEDED SPECIAL MAINTENANCE and capital improvement PROJECTS.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“RENTAL EXPENSES (facility & bar) $4770 FUNDRAISING EXPENSES $33266”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Rental expenses $4770 fundraising expenses $33266”

Raw XML AppendixShowing 400 of 642 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025531
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt031009
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To MAKE THE ARTS AVAILABLE TO ALL CITIZENS AND VISITORS OF THE IOWA GREAT LAKES AREA.
IRS990/AdvertisingGrp/ProgramServicesAmt013403
IRS990/AdvertisingGrp/TotalAmt013403
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt0120530
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Juli Johnson
IRS990/BooksInCareOfDetail/PhoneNum07123327013
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02201 HIGHWAY 71
IRS990/BooksInCareOfDetail/USAddress/CityNm0OKOBOJI
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd051355
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt065716
IRS990/CashNonInterestBearingGrp/EOYAmt054730
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0true
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt040217
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0200038
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0240255
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0210196
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0202999
IRS990/CYOtherExpensesAmt0481981
IRS990/CYOtherRevenueAmt093528
IRS990/CYProgramServiceRevenueAmt0226417
IRS990/CYRevenuesLessExpensesAmt0-23844
IRS990/CYSalariesCompEmpBnftPaidAmt0275003
IRS990/CYTotalExpensesAmt0756984
IRS990/CYTotalFundraisingExpenseAmt090
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0733140
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0true
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0164185
IRS990/DepreciationDepletionGrp/TotalAmt0164185
IRS990/Desc0THE PEARSON LAKES ART CENTER OPERATES MULTIPLE VISUAL ARTS GALLERIES, A PERFORMING ARTS THEATER AND AN ARTS EDUCATIONAL CENTER THAT OFFERS PROGRAMS, CLASSES, LECTURES, PERFORMANCES AND EXHIBITS ON A YEAR ROUND BASIS. THE ACTIVITIES ACHIEVE THE GOAL OF EXPOSING THE VISUAL AND PERFORMING ARTS TO THE GENERAL PUBLIC IN NORTHWEST IOWA.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0547547
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010367
IRS990/FeesForServicesAccountingGrp/TotalAmt010367
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt012021
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt012021
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt150.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1548.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0JOANNE SACKETT
IRS990/Form990PartVIISectionAGrp/PersonNm1RYAN SATHER
IRS990/Form990PartVIISectionAGrp/PersonNm2MARILYN CONOVER
IRS990/Form990PartVIISectionAGrp/PersonNm3DEB DITSWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm4GRETA GRUYS
IRS990/Form990PartVIISectionAGrp/PersonNm5KATHY BEACHEM
IRS990/Form990PartVIISectionAGrp/PersonNm6ROSEMARIE WARD
IRS990/Form990PartVIISectionAGrp/PersonNm7DENNIS WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm8BECKY PETERS
IRS990/Form990PartVIISectionAGrp/PersonNm9DAN CARSON
IRS990/Form990PartVIISectionAGrp/PersonNm10MORRIS CAUDLE
IRS990/Form990PartVIISectionAGrp/PersonNm11CONNIE FINNERN
IRS990/Form990PartVIISectionAGrp/PersonNm12JANE HUMMEL
IRS990/Form990PartVIISectionAGrp/PersonNm13ROB OLDSON
IRS990/Form990PartVIISectionAGrp/PersonNm14STEVE GOODENOW
IRS990/Form990PartVIISectionAGrp/PersonNm15ROBERT KIRSHBAUM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1540217
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8President
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10President-elect
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15CEO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01966
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt033266
IRS990/FundraisingGrossIncomeAmt0117288
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0771176
IRS990/GrossRentsGrp/RealAmt014276
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt06424
IRS990/InformationTechnologyGrp/TotalAmt06424
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0202999
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0202999
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01698006
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01715040
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03255850
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04701577
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04648826
IRS990/LandBldgEquipCostOrOtherBssAmt07904676
IRS990/LegalDomicileStateCd0IA
IRS990/LessRentalExpensesGrp/RealAmt04770
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt089666
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To MAKE THE ARTS AVAILABLE TO ALL CITIZENS AND VISITORS OF THE IOWA GREAT LAKES AREA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt07891564
IRS990/NetAssetsOrFundBalancesEOYAmt07867720
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt084022
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt09506
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt09506
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt017400
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt059386
IRS990/OccupancyGrp/TotalAmt059386
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033186
IRS990/OfficeExpensesGrp/ProgramServicesAmt05359
IRS990/OfficeExpensesGrp/TotalAmt038545
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01203789
IRS990/OtherAssetsTotalGrp/EOYAmt01241888
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01141
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt09605
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010746
IRS990/OtherExpensesGrp/Desc0PROGRAM/EXHIBITS
IRS990/OtherExpensesGrp/Desc1FACILITY REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt090
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt035370
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12431
IRS990/OtherExpensesGrp/ProgramServicesAmt0120373
IRS990/OtherExpensesGrp/ProgramServicesAmt16439
IRS990/OtherExpensesGrp/TotalAmt0120373
IRS990/OtherExpensesGrp/TotalAmt141809
IRS990/OtherExpensesGrp/TotalAmt22521
IRS990/OtherLiabilitiesGrp/BOYAmt044998
IRS990/OtherLiabilitiesGrp/EOYAmt056493
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04481
IRS990/PayrollTaxesGrp/ProgramServicesAmt019521
IRS990/PayrollTaxesGrp/TotalAmt024002
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt02563381
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt02651147
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt022000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt011500
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022543
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018518
IRS990/PrincipalOfficerNm0MORRIS CAUDLE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CLASSES, EXHIBITS, SHOWS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0226417
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0226417
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0350711
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02149
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0463250
IRS990/PYOtherRevenueAmt0165314
IRS990/PYProgramServiceRevenueAmt0225316
IRS990/PYRevenuesLessExpensesAmt0-18380
IRS990/PYSalariesCompEmpBnftPaidAmt0298620
IRS990/PYTotalExpensesAmt0761870
IRS990/PYTotalRevenueAmt0743490
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-23844
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt09506
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0226417
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0248462
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0264720
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0184053
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt039000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt081855
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0134334
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt050850
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0490092
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0323583
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0561689
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0342565
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0402754
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0286404
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01916995
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0621
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0646
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0539
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0610
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0818
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03234
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0226417
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0225316

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,955,222
Liabilities
$87,502
Net assets
$7,867,720
Revenue
$733,140
Expenses
$756,984
Net income
-$23,844
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$0.20$13.1$2.00$1.32$0.67
2023Summary only. Only limited summary data is available for this year.$12.6$0.18$12.5$3.88$1.23$2.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.97$0.15$9.82$0.57$1.09$0.52
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$0.15$10.3$1.83$1.01$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.70$0.19$9.51$1.03$0.76$0.27
2019Summary only. Only limited summary data is available for this year.$9.38$0.14$9.24$1.58$0.89$0.68
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.03$0.11$8.92$1.27$0.92$0.35
2017Summary only. Only limited summary data is available for this year.$8.68$0.11$8.57$1.53$0.83$0.70
2016Detailed filing. Detailed filing data is available for this year.$7.96$0.09$7.87$0.73$0.76$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.96$0.07$7.89$0.74$0.76$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.03$0.12$7.91$0.76$0.79$0.03
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.07$0.14$7.94$1.05$0.78$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.81$0.13$7.67$0.83
2011Summary only. Only limited summary data is available for this year.$7.80$0.14$7.66$1.06$0.75$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.53$0.18$7.35$0.74