Civic Intelligence

Ars Arts & Culture Center

EIN 46-4235650 • 501(c)3 • Benton Harbor, MI

Profile

To encourage, enlighten, and engage in the arts through a local community arts center which promotes, develops, and implements cultural and visual fine arts and arts education to our community with a focus to offer arts education to under-served youth in berrien county.

PO Box 9151Benton Harbor, MI 49022

www.arsartsandculture.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

39%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$156,079

Up $18,828 (+14%) from 2024

Liabilities

Down

$225

Down $13,057 (-98%) from 2024

Net Assets

Up

$155,854

Up $31,885 (+26%) from 2024

Revenue

Up

$105,907

Up $29,864 (+39%) from 2024

Expenses

Up

$74,022

Up $5,159 (+7.5%) from 2024

Net Income

Up

$31,885

Up $24,705 (+344%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2016: $12,840Liabilities 2016: $5,367Net Assets 2016: $7,4732016Assets 2017: $22,909Liabilities 2017: $6,176Net Assets 2017: $16,7332017Assets 2018: $1,279Liabilities 2018: $6,272Net Assets 2018: -$4,9932018Assets 2019: $30,628Liabilities 2019: $8,655Net Assets 2019: $21,9732019Assets 2020: $32,634Liabilities 2020: $10,061Net Assets 2020: $22,5732020Assets 2021: $88,979Liabilities 2021: $5,519Net Assets 2021: $83,4602021Assets 2022: $111,405Liabilities 2022: $1,363Net Assets 2022: $110,0422022Assets 2023: $120,200Liabilities 2023: $3,411Net Assets 2023: $116,7892023Assets 2024: $137,251Liabilities 2024: $13,282Net Assets 2024: $123,9692024Assets 2025: $156,079Liabilities 2025: $225Net Assets 2025: $155,8542025

Highlighted filing

2025

Assets$156,079
Liabilities$225
Net Assets$155,854

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2016: $43,446Expenses 2016: $34,751Net Income 2016: $8,6952016Revenue 2017: $56,699Expenses 2017: $47,439Net Income 2017: $9,2602017Revenue 2018: $23,314Expenses 2018: $45,040Net Income 2018: -$21,7262018Revenue 2019: $72,831Expenses 2019: $45,865Net Income 2019: $26,9662019Revenue 2020: $39,812Expenses 2020: $39,212Net Income 2020: $6002020Revenue 2021: $101,694Expenses 2021: $40,807Net Income 2021: $60,8872021Revenue 2022: $85,473Expenses 2022: $58,891Net Income 2022: $26,5822022Revenue 2023: $66,276Expenses 2023: $59,529Net Income 2023: $6,7472023Revenue 2024: $76,043Expenses 2024: $68,863Net Income 2024: $7,1802024Revenue 2025: $105,907Expenses 2025: $74,022Net Income 2025: $31,8852025

Highlighted filing

2025

Revenue$105,907
Expenses$74,022
Net Income$31,885

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 11, 2026
Return Version
2024v5.0
Gross Receipts
$105,907
Mission and Program Overview

Mission

To encourage, enlighten, and engage in the arts through a local community arts center which promotes, develops, and implements cultural and visual fine arts and arts education to our community with a focus to offer arts education to under-served youth in berrien county.

To encourage, enlighten, and engage in the arts

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$83,289$112,174▲ $28,885
Savings and Temporary Cash Investments$53,962$43,905▼ $10,057
Total Assets$137,251$156,079▲ $18,828
Liabilities
Deferred Revenue$240--
Accounts Payable and Accrued Expenses$13,042$225▼ $12,817
Total Liabilities$13,282$225▼ $13,057
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$123,969$155,854▲ $31,885
Total Net Assets Fund Balance$123,969$155,854▲ $31,885
Total Liabilities and Net Assets / Fund Balance$137,251$156,079▲ $18,828
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anna Russo SieberPresident
Diane BartleyBoard Member
William Stanley Whitaker JrVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$65,095
Program Service Revenue
$39,498
Investment Income
$1,314
Other Revenue
$0
All Other Contributions
$65,095
Change in Net Assets
$31,885
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,022
Total Fundraising Expense$1,274
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$12,600--$12,600
Advertising$11,929--$11,929
Fees for Services Other$5,381--$5,381
All Other Expenses$3,541$1,100$206$4,847
Other Expenses$3,410--$3,410
Office Expenses$1,280$678-$1,958
Fees for Services Accounting-$1,715-$1,715
Insurance$1,112--$1,112
Fees for Services Legal--$1,068$1,068
Total Functional Expenses$69,255$3,493$1,274$74,022
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

A copy of the return was provided to the finance committee for review prior to submission to the irs.

Form 990, Page 6, Part VI, Line 19

Information is available upon request.

Filing and Contact Details

Filer

Filer Name
Ars Arts & Culture Center
EIN
46-4235650
Phone
2693634740
Address
PO BOX 9151, BENTON HARBOR, MI 49022

Signing Officer

Name
Anna Russo Sieber
Title
President
Phone
2692084409
Signed
2026-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anna Russo Sieber
Formed
2013
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
15

Preparer

Firm
Rendel Elie & Associates Plc
Address
1010 MAIN ST, SAINT JOSEPH, MI 49085-1462
Preparer
Lynda Elie CPA
Phone
2699831069
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To encourage, enlighten, and engage in the arts through a local community arts center which promotes, develops, and implements cultural and visual fine arts and arts education to our community with a focus to offer arts education to under-served youth in berrien county.

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

Sculptor talks by 6 detroit artists, covering the development of their work and installations, also covering slideshows and short video about the processes. With over 50 visitors in attendance. This was free to the public. Opening exhibition in the gallery, with 3 artists, and a well attended opening reception. Arthop participation, highlighting featured artists. Summer arts camps: a popup camp, which includes sponsored underserved youth in camp each year. Develops skills, critical thinking, problem solving, as well as creating 5 to 6 completed works of art and an artists reception-approximately 25-30 students in attendance. This was our first merged age camp 10-15 years, with 2 teachers rotating youth through each class and in appropriate age based groups. Underserved youth workshop, incorporating new approach, with artist in residence, (we went directly to the centers with supplies and teacher). A great success. We offered introspective "self-portraits- and the students talked about their paintings. New exhibition popup in lakeside space included 11 artists and a holiday market with pottery and lots of ornaments. Artists/sculptors/potters, with over 50 pieces of artwork. New community engagement through attendance and discussions with all artists.

Raw XML Appendix322 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ENCOURAGE, ENLIGHTEN, AND ENGAGE IN THE ARTS THROUGH A LOCAL COMMUNITY ARTS CENTER WHICH PROMOTES, DEVELOPS, AND IMPLEMENTS CULTURAL AND VISUAL FINE ARTS AND ARTS EDUCATION TO OUR COMMUNITY WITH A FOCUS TO OFFER ARTS EDUCATION TO UNDER-SERVED YOUTH IN BERRIEN COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCULPTOR TALKS BY 6 DETROIT ARTISTS, COVERING THE DEVELOPMENT OF THEIR WORK AND INSTALLATIONS, ALSO COVERING SLIDESHOWS AND SHORT VIDEO ABOUT THE PROCESSES. WITH OVER 50 VISITORS IN ATTENDANCE. THIS WAS FREE TO THE PUBLIC. OPENING EXHIBITION IN THE GALLERY, WITH 3 ARTISTS, AND A WELL ATTENDED OPENING RECEPTION. ARTHOP PARTICIPATION, HIGHLIGHTING FEATURED ARTISTS. SUMMER ARTS CAMPS: A POPUP CAMP, WHICH INCLUDES SPONSORED UNDERSERVED YOUTH IN CAMP EACH YEAR. DEVELOPS SKILLS, CRITICAL THINKING, PROBLEM SOLVING, AS WELL AS CREATING 5 TO 6 COMPLETED WORKS OF ART AND AN ARTISTS RECEPTION-APPROXIMATELY 25-30 STUDENTS IN ATTENDANCE. THIS WAS OUR FIRST MERGED AGE CAMP 10-15 YEARS, WITH 2 TEACHERS ROTATING YOUTH THROUGH EACH CLASS AND IN APPROPRIATE AGE BASED GROUPS. UNDERSERVED YOUTH WORKSHOP, INCORPORATING NEW APPROACH, WITH ARTIST IN RESIDENCE, (WE WENT DIRECTLY TO THE CENTERS WITH SUPPLIES AND TEACHER). A GREAT SUCCESS. WE OFFERED INTROSPECTIVE "SELF-PORTRAITS- AND THE STUDENTS TALKED ABOUT THEIR PAINTINGS. NEW EXHIBITION POPUP IN LAKESIDE SPACE INCLUDED 11 ARTISTS AND A HOLIDAY MARKET WITH POTTERY AND LOTS OF ORNAMENTS. ARTISTS/SCULPTORS/POTTERS, WITH OVER 50 PIECES OF ARTWORK. NEW COMMUNITY ENGAGEMENT THROUGH ATTENDANCE AND DISCUSSIONS WITH ALL ARTISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE RETURN WAS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03493
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt069255
IRS990/TotalFunctionalExpensesGrp/TotalAmt074022
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IRS990/TotalLiabilitiesEOYAmt0225
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0155854
IRS990/TotalProgramServiceExpensesAmt069255
IRS990/TotalProgramServiceRevenueAmt039498
IRS990/TotalRevenueGrp/ExclusionAmt01314
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039498
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0105907
IRS990/TotalVolunteersCnt015
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0156079
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IRS990/WebsiteAddressTxt0WWW.ARSARTSANDCULTURE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANNA RUSSO SIEBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02692084409
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARS ARTS & CULTURE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0ARSA
ReturnHeader/Filer/EIN0464235650
ReturnHeader/Filer/PhoneNum02693634740
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9151
ReturnHeader/Filer/USAddress/CityNm0BENTON HARBOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049022
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RENDEL ELIE & ASSOCIATES PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01010 MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAINT JOSEPH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0490851462
ReturnHeader/PreparerPersonGrp/PhoneNum02699831069
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LYNDA ELIE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-12T10:45:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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