Civic Intelligence

Perham Center for the Arts

EIN 45-3527675 • 501(c)3 • Perham, MN

Profile

Organization is organized to enhance art

PO Box 454Perham, MN 56573
Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

53rd percentile

5.2%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-54%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,107,038

Up $54,375 (+5.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,107,038

Up $54,375 (+5.2%) from 2023

Revenue

Down

$146,285

Down $172,526 (-54%) from 2023

Expenses

Up

$91,910

Up $1,163 (+1.3%) from 2023

Net Income

Down

$54,375

Down $173,689 (-76%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $210,966Liabilities 2013: $0Net Assets 2013: $210,9662013Assets 2014: $205,691Liabilities 2014: $0Net Assets 2014: $205,6912014Assets 2015: $219,961Liabilities 2015: $0Net Assets 2015: $219,9612015Assets 2016: $234,325Liabilities 2016: $0Net Assets 2016: $234,3252016Assets 2017: $236,570Liabilities 2017: $0Net Assets 2017: $236,5702017Assets 2018: $244,745Liabilities 2018: $0Net Assets 2018: $244,7452018Assets 2019: $241,630Liabilities 2019: $0Net Assets 2019: $241,6302019Assets 2020: $260,673Liabilities 2020: $0Net Assets 2020: $260,6732020Assets 2021: $306,552Net Assets 2021: $306,5522021Assets 2022: $824,599Liabilities 2022: $0Net Assets 2022: $824,5992022Assets 2023: $1,052,663Liabilities 2023: $0Net Assets 2023: $1,052,6632023Assets 2024: $1,107,038Liabilities 2024: $0Net Assets 2024: $1,107,0382024

Highlighted filing

2024

Assets$1,107,038
Liabilities$0
Net Assets$1,107,038

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $216,924Expenses 2013: $13,358Net Income 2013: $203,5662013Revenue 2014: $12,240Expenses 2014: $17,515Net Income 2014: -$5,2752014Revenue 2015: $33,808Expenses 2015: $19,538Net Income 2015: $14,2702015Revenue 2016: $33,642Expenses 2016: $19,278Net Income 2016: $14,3642016Revenue 2017: $32,623Expenses 2017: $30,378Net Income 2017: $2,2452017Revenue 2018: $29,352Expenses 2018: $21,177Net Income 2018: $8,1752018Revenue 2019: $23,824Expenses 2019: $26,939Net Income 2019: -$3,1152019Revenue 2020: $40,075Expenses 2020: $21,032Net Income 2020: $19,0432020Revenue 2021: $64,960Expenses 2021: $19,081Net Income 2021: $45,8792021Revenue 2022: $576,154Expenses 2022: $58,107Net Income 2022: $518,0472022Revenue 2023: $318,811Expenses 2023: $90,747Net Income 2023: $228,0642023Revenue 2024: $146,285Expenses 2024: $91,910Net Income 2024: $54,3752024

Highlighted filing

2024

Revenue$146,285
Expenses$91,910
Net Income$54,375

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.15$0.09$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.05$0.32$0.09$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.58$0.06$0.52
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.31$0.06$0.02$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$0.26$0.04$0.02$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.24$0.02$0.03$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.24$0.03$0.02$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.03$0.03$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.03$0.02$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$0.03$0.02$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.01$0.02$0.01
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$0.22$0.01$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$158,001
Mission and Program Overview

Mission

Organization is organized to enhance art

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$875,366$930,447▲ $55,081
Savings and Temporary Cash Investments$168,608$161,142▼ $7,466
Cash and Non-Interest-Bearing Accounts$8,689$15,449▲ $6,760
Total Assets$1,052,663$1,107,038▲ $54,375
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,052,663$1,107,038▲ $54,375
Total Net Assets Fund Balance$1,052,663$1,107,038▲ $54,375
Total Liabilities and Net Assets / Fund Balance$1,052,663$1,107,038▲ $54,375

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$920,447$100,317$1,020,764
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Char ScheelPresident
Douglas EckesBoard Member
Heidi SwensonBoard Memebe
Nettie SchultzBoard Memebe
Katie HennagirExecutive Di
Karen LaughlinSecretary
Jodi HallTreasurer
Ryan RustadVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$135,146
Program Service Revenue
$0
Investment Income
$4,455
Other Revenue
$6,684
All Other Contributions
$123,447
Change in Net Assets
$54,375
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,208
Salaries, Compensation, and Employee Benefits$6,702
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$33,590--$33,590
Fees for Services Other$17,112--$17,112
Occupancy$14,199--$14,199
Insurance$11,471--$11,471
Other Salaries and Wages$6,226--$6,226
Fees for Services Accounting$1,686--$1,686
Office Expenses$589--$589
Other Expenses$482--$482
Payroll Taxes$476--$476
Advertising$458--$458
Total Functional Expenses$91,910$0$0$91,910
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,400
Fundraising Direct Expenses$11,716
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$18,400$18,400$216$18,184
Total Events$18,400$18,400$11,716$6,684
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Perham Center for the Arts
EIN
45-3527675
Phone
2183716176
Address
PO BOX 454, PERHAM, MN 56573
Doing Business As
Perham Center for the Arts

Signing Officer

Name
Katie Hennagir
Title
Executive Director
Phone
2183467272
Signed
2025-05-13

Organization Details

Principal Officer
Katie Hennagir
Formed
2011
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
2

Preparer

Firm
Haga Kommer Ltd
Address
160 3RD AVE SW, PERHAM, MN 56573-1422
Preparer
Annie Paurus CPA
Phone
2183464200
Supplemental Narrative

Additional Explanations

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

DONATIONS

Form 990, Part IX, Line 11G

Repairs 5,367 0 0 outside services 11,745 0 0 total 17,112 0 0

Raw XML Appendix341 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
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0216
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DONATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REPAIRS 5,367 0 0 OUTSIDE SERVICES 11,745 0 0 TOTAL 17,112 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01052663
IRS990/TotalAssetsEOYAmt01107038
IRS990/TotalAssetsGrp/BOYAmt01052663
IRS990/TotalAssetsGrp/EOYAmt01107038
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0135146
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt091910
IRS990/TotalFunctionalExpensesGrp/TotalAmt091910
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01052663
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01107038
IRS990/TotalOtherProgSrvcExpenseAmt048270
IRS990/TotalProgramServiceExpensesAmt091910
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04455
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0146285
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01052663
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01107038
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0LOCAL
IRS990/USAddress/CityNm0PERHAM
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056573
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE HENNAGIR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02183467272
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERHAM CENTER FOR THE ARTS
ReturnHeader/Filer/BusinessNameControlTxt0PERH
ReturnHeader/Filer/EIN0453527675
ReturnHeader/Filer/PhoneNum02183716176
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 454
ReturnHeader/Filer/USAddress/CityNm0PERHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056573
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204028013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAGA KOMMER LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0160 3RD AVE SW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PERHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0565731422
ReturnHeader/PreparerPersonGrp/PhoneNum02183464200
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANNIE PAURUS CPA
ReturnHeader/ReturnTs02025-05-13T15:53:13-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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