Civic Intelligence

African-American Heritage

EIN 42-1415305 • 501(c)3 • Cedar Rapids, IA

Profile

To preserve, exhibit, and teach the african american heritage of iowa.

55 12th Ave SECedar Rapids, IA 52401

www.blackiowa.org

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.03x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

29th percentile

$67,880

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-61%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,685,868

Down $749,535 (-12%) from 2023

Liabilities

Down

$27,880

Down $788,630 (-97%) from 2023

Net Assets

Up

$5,657,988

Up $39,095 (+0.7%) from 2023

Revenue

Down

$930,796

Down $1,441,819 (-61%) from 2023

Expenses

Up

$831,499

Up $218,118 (+36%) from 2023

Net Income

Down

$99,297

Down $1,659,937 (-94%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,380,304Liabilities 2011: $38,362Net Assets 2011: $2,341,9422011Assets 2012: $2,201,038Liabilities 2012: $28,763Net Assets 2012: $2,172,2752012Assets 2013: $2,082,904Liabilities 2013: $34,152Net Assets 2013: $2,048,7522013Assets 2014: $2,043,096Liabilities 2014: $64,348Net Assets 2014: $1,978,7482014Assets 2015: $2,084,599Liabilities 2015: $128,033Net Assets 2015: $1,956,5662015Assets 2016: $2,097,476Liabilities 2016: $38,355Net Assets 2016: $2,059,1212016Assets 2017: $2,011,409Liabilities 2017: $29,155Net Assets 2017: $1,982,2542017Assets 2018: $1,927,515Liabilities 2018: $27,464Net Assets 2018: $1,900,0512018Assets 2019: $1,891,465Liabilities 2019: $20,201Net Assets 2019: $1,871,2642019Assets 2020: $1,908,312Liabilities 2020: $63,222Net Assets 2020: $1,845,0902020Assets 2021: $1,911,791Liabilities 2021: $17,045Net Assets 2021: $1,894,7462021Assets 2022: $3,089,178Liabilities 2022: $114,188Net Assets 2022: $2,974,9902022Assets 2023: $6,435,403Liabilities 2023: $816,510Net Assets 2023: $5,618,8932023Assets 2024: $5,685,868Liabilities 2024: $27,880Net Assets 2024: $5,657,9882024

Highlighted filing

2024

Assets$5,685,868
Liabilities$27,880
Net Assets$5,657,988

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $405,082Expenses 2011: $483,963Net Income 2011: -$78,8812011Revenue 2012: $319,844Expenses 2012: $489,511Net Income 2012: -$169,6672012Revenue 2013: $306,292Expenses 2013: $429,815Net Income 2013: -$123,5232013Revenue 2014: $329,389Expenses 2014: $407,996Net Income 2014: -$78,6072014Revenue 2015: $338,649Expenses 2015: $360,409Net Income 2015: -$21,7602015Revenue 2016: $485,037Expenses 2016: $427,338Net Income 2016: $57,6992016Revenue 2017: $385,191Expenses 2017: $463,183Net Income 2017: -$77,9922017Revenue 2018: $342,489Expenses 2018: $454,390Net Income 2018: -$111,9012018Revenue 2019: $444,399Expenses 2019: $474,019Net Income 2019: -$29,6202019Revenue 2020: $434,917Expenses 2020: $468,320Net Income 2020: -$33,4032020Revenue 2021: $548,617Expenses 2021: $503,385Net Income 2021: $45,2322021Revenue 2022: $1,630,745Expenses 2022: $580,269Net Income 2022: $1,050,4762022Revenue 2023: $2,372,615Expenses 2023: $613,381Net Income 2023: $1,759,2342023Revenue 2024: $930,796Expenses 2024: $831,499Net Income 2024: $99,2972024

Highlighted filing

2024

Revenue$930,796
Expenses$831,499
Net Income$99,297

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.69$0.03$5.66$0.93$0.83$0.10
2023Detailed filing. Detailed filing data is available for this year.$6.44$0.82$5.62$2.37$0.61$1.76
2022Detailed filing. Detailed filing data is available for this year.$3.09$0.11$2.97$1.63$0.58$1.05
2021Detailed filing. Detailed filing data is available for this year.$1.91$0.02$1.89$0.55$0.50$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.91$0.06$1.85$0.43$0.47$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.89$0.02$1.87$0.44$0.47$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.93$0.03$1.90$0.34$0.45$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.01$0.03$1.98$0.39$0.46$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.10$0.04$2.06$0.49$0.43$0.06
2015Summary only. Only limited summary data is available for this year.$2.08$0.13$1.96$0.34$0.36$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.04$0.06$1.98$0.33$0.41$0.08
2013Detailed filing. Detailed filing data is available for this year.$2.08$0.03$2.05$0.31$0.43$0.12
2012Summary only. Only limited summary data is available for this year.$2.20$0.03$2.17$0.32$0.49$0.17
2011Summary only. Only limited summary data is available for this year.$2.38$0.04$2.34$0.41$0.48$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.0
Gross Receipts
$964,512
Mission and Program Overview

Mission

To preserve, publicize, and educate the public on african american heritage and culture of iowa

To preserve, exhibit, and teach the african american heritage of iowa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,450,266$4,950,667▲ $500,401
Savings and Temporary Cash Investments$631,123$422,205▼ $208,918
Pledges and Grants Receivable$1,306,552$270,041▼ $1,036,511
Cash and Non-Interest-Bearing Accounts$15,283$17,157▲ $1,874
Investments in Publicly Traded Securities$7,438$8,198▲ $760
Accounts Receivable$6,561--
Prepaid Expenses and Deferred Charges$7,251$6,039▼ $1,212
Inventories for Sale or Use$595$1,230▲ $635
Total Assets$6,435,403$5,685,868▼ $749,535
Other Assets Total$10,334$10,331▼ $3
Liabilities
Accounts Payable and Accrued Expenses$809,913$22,279▼ $787,634
Other Liabilities$5,805$4,751▼ $1,054
Deferred Revenue$792$850▲ $58
Total Liabilities$816,510$27,880▼ $788,630
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,476,243$5,410,933▲ $2,934,690
Net Assets With Donor Restrictions$3,142,650$247,055▼ $2,895,595
Total Net Assets Fund Balance$5,618,893$5,657,988▲ $39,095
Total Liabilities and Net Assets / Fund Balance$6,435,403$5,685,868▼ $749,535

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,231,589$1,034,405$5,265,994
Other Land Buildings$250,827$235,788$486,615
Leasehold Improvements$295,116-$295,116
Equipment$173,135$101,733$274,868
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brianna KimDeputy DirecFT$63,005$4,875$67,880
Lanisha Cassell Left Oct 24Executive Di-$56,225$2,832$59,057
Revenue and Support

Revenue Composition

Contributions and Grants
$928,428
Program Service Revenue
$17,334
Investment Income
$2,695
Other Revenue
$-17,661
All Other Contributions
$798,109
Change in Net Assets
$99,297

Audited Revenue Reconciliation

Revenue per Audited Statements
$933,237
Revenue Not Reported on Financial Statements
$-2,441
Revenue Not Reported on Form 990
$21,460
Other Revenue Adjustments
$-2,441
Total Revenue per Audited Statements
$954,697
Total Revenue per Form 990
$930,796
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$514,505
Salaries, Compensation, and Employee Benefits$316,994
Total Fundraising Expense$114,931
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$176,422$24,617$4,103$205,142
Other Salaries and Wages$93,707$9,998$45,283$148,988
Current Officers, Directors, Trustees, and Key Employees$46,498$55,933$24,505$126,936
Fees for Services Other$13,539$27,904$8,944$50,387
Occupancy$22,943$5,545$2,174$30,662
Other Expenses$27,801$4,442$647$27,801
Office Expenses$12,222$1,738$13,145$27,105
Other Employee Benefits$10,871$4,771$5,187$20,829
Payroll Taxes$10,564$4,637$5,040$20,241
Insurance$16,040$3,130$391$19,561
All Other Expenses$1,804$2,272$3,259$7,335
Travel$3,087-$755$3,842
Advertising$2,445$195$250$2,890
Total Functional Expenses$535,682$180,886$114,931$831,499

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$833,940
Expenses per Audited Statements$831,499
Total Expenses per Form 990$831,499
Expenses Not Reported on Form 990$2,441
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$28,728
Fundraising Gross Income$785
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Juneteenth$53,325$625$2,563$-1,938
History Makers$66,564$160$4,156$-3,996
Total Events$119,889$785$28,728$-27,943
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion of Cap Lease$4,751
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

The form 990 is prepared by an independent accounting firm, then a complete draft is reviewed by the executive director. The executive director provides a complete draft to the entire board of directors prior to filing with the irs.

Form 990, Page 6, Part VI, Line 12C

Signed conflict of interest statements are required to be completed at the start of each board member's term of service. Within the statement the board member agrees to disclose any actual or potential conflicts of interest to the other board members. The member in actual or potential conflict will be excused from any discussion and subsequent vote, except for the ability to answer any partinent questions. Deliberation, decision and abstention will be noted in the board minutes.

Form 990, Page 6, Part VI, Line 15A

The board approves executive director compensation annually as required in the bylaws. The determination is based on budgetary constraints and candidate qualifications.

Form 990, Page 6, Part VI, Line 15B

The board approves deputy director compensation annually. The determination is based on budgetary constraints and candidate qualifications.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available upon request. The organization does not make its conflict of interest policy available to the general public.

Filing and Contact Details

Filer

Filer Name
African-american Heritage
EIN
42-1415305
Phone
3198622101
Address
55 12TH AVE SE, CEDAR RAPIDS, IA 52401
Doing Business As
African American Museum of Iowa

Signing Officer

Name
Brianna Kim
Title
Deputy Director
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brianna Kim
Formed
1994
Legal Domicile
Ia
Voting Board Members
16
Independent Board Members
16
Employees
12
Volunteers
30

Preparer

Firm
Forge Financial & Management Consulting
Address
1245 JORDAN CREEK PKWY STE 100, WEST DES MOINES, IA 50266-2343
Preparer
Dan Montgomery CPA
Phone
5156203050
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

To accomplish the mission, the organization runs a museum that produces exhibits, on-site programs, off-site programs, virtual programs, and houses a collection. Exhibits: the museum's facility features two exhibit galleries. The permanent exhibit, "endless possibilities", explores over 200 years of iowa's african american history. The changing exhibit gallery hosts a new exhibit each year on a different theme. Several traveling exhibits are also made available to organizations, businesses, libraries, and other museums for a small fee. The museum building was closed from late 2022 through may 11, 2024 due to a major renovation. During this time, off-site exhibits were held at the cedar rapids public library and cedar rapids museum of art. Traveling exhibits were rented 41 times in 13 different communities in 2024 with an estimated viewership of 16,800 people. The museum conducts numerous programs for youth and adults, both on-site at the museum and off-site at locations around the state. This includes hands-on workshops, lectures, and performances. 64 programs at the museum and around iowa reached 2022 people in 15 iowa communities. The museum maintains a collection of approximately 3,000 objects, over 100 linear feet of archival material, and dozens of oral histories. In addition to preserving these items for future generations, they are utilized in exhibits and programs. Most of the collection database and a selection of oral histories are available on the museum's website. From fall 2022 may 2024, the museum closed to the public for a major renovation project that transformed the buildings interior and exterior. During the renovation, the museum maintained its mission fulfillment through off-site programs and exhibits. From may december 2024, 2473 people visited the museums on- site exhibits.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code and a similar section of the iowa income tax law, which provides an income tax exemption for corporations organized and operated exclusively for religious, charitable, or educational purposes. The internal revenue service has not determined that the organization is a private foundation. The organization files information returns in the u.s. Federal jurisdiction. The organization follows the accounting standards to evaluate uncertain tax positions and has determined that it was not required to record a liability related to uncertain tax positions.

Schedule D, Page 4, Part XI, Line 2D

Change in beneficial interest 760

Schedule D, Page 4, Part XI, Line 4B

RENTAL EXPENSE -2,441

Schedule D, Page 4, Part XII, Line 2D

RENTAL EXPENSES 2,441

Schedule D, Page 4, Part XII, Line 4B

Plug -1 book / tax depreciation difference 1

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0DEPUTY DIREC
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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