Civic Intelligence

Garfield Center Foundation Inc.

990 • Fiscal year 2015 • EIN 52-2343419

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 31, 2016

PO Box 37Chestertown, MD 21620

(410) 810-2060

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

70th percentile

0.33x

Higher debt load relative to revenue than 70% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

13th percentile

-23%

Higher net margin than 13% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

19th percentile

-6.1%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-5.9%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,463,546

Down $94,573 (-6.1%) from 2014

Net Assets

Down

$1,379,166

Down $58,094 (-4.0%) from 2014

Liabilities

Down

$84,380

Down $36,479 (-30%) from 2014

Revenue

Down

$255,166

Down $15,909 (-5.9%) from 2014

Expenses

Down

$313,260

Down $56,567 (-15%) from 2014

Net Income

Up

-$58,094

Up $40,658 (+41%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,003,407Liabilities 2010: $257,049Net Assets 2010: $746,3582010Assets 2011: $1,461,941Liabilities 2011: $27,876Net Assets 2011: $1,434,0652011Assets 2012: $1,757,679Liabilities 2012: $112,020Net Assets 2012: $1,645,6592012Assets 2013: $1,635,162Liabilities 2013: $99,150Net Assets 2013: $1,536,0122013Assets 2014: $1,558,119Liabilities 2014: $120,859Net Assets 2014: $1,437,2602014Assets 2015: $1,463,546Liabilities 2015: $84,380Net Assets 2015: $1,379,1662015Assets 2016: $1,401,555Liabilities 2016: $104,967Net Assets 2016: $1,296,5882016Assets 2017: $1,399,525Liabilities 2017: $98,920Net Assets 2017: $1,300,6052017Assets 2018: $1,413,695Liabilities 2018: $166,677Net Assets 2018: $1,247,0182018Assets 2019: $1,282,428Liabilities 2019: $110,218Net Assets 2019: $1,172,2102019Assets 2020: $1,211,434Liabilities 2020: $88,395Net Assets 2020: $1,123,0392020Assets 2021: $1,204,643Liabilities 2021: $65,194Net Assets 2021: $1,139,4492021Assets 2022: $1,106,265Liabilities 2022: $81,835Net Assets 2022: $1,024,4302022Assets 2023: $999,922Liabilities 2023: $71,908Net Assets 2023: $928,0142023Assets 2024: $936,398Liabilities 2024: $104,884Net Assets 2024: $831,5142024

Highlighted filing

2015

Assets$1,463,546
Liabilities$84,380
Net Assets$1,379,166

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $220,3532010Expenses 2011: $275,3682011Expenses 2012: $371,9112012Revenue 2013: $285,498Expenses 2013: $395,145Net Income 2013: -$109,6472013Revenue 2014: $271,075Expenses 2014: $369,827Net Income 2014: -$98,7522014Revenue 2015: $255,166Expenses 2015: $313,260Net Income 2015: -$58,0942015Revenue 2016: $262,618Expenses 2016: $345,196Net Income 2016: -$82,5782016Revenue 2017: $334,225Expenses 2017: $330,208Net Income 2017: $4,0172017Revenue 2018: $322,209Expenses 2018: $375,796Net Income 2018: -$53,5872018Revenue 2019: $258,058Expenses 2019: $332,866Net Income 2019: -$74,8082019Revenue 2020: $198,718Expenses 2020: $176,735Net Income 2020: $21,9832020Revenue 2021: $339,583Expenses 2021: $252,708Net Income 2021: $86,8752021Revenue 2022: $254,976Expenses 2022: $369,995Net Income 2022: -$115,0192022Revenue 2023: $182,051Expenses 2023: $278,467Net Income 2023: -$96,4162023Revenue 2024: $266,443Expenses 2024: $395,396Net Income 2024: -$128,9532024

Highlighted filing

2015

Revenue$255,166
Expenses$313,260
Net Income-$58,094
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 31, 2016
Return Version
2015v2.1
Gross Receipts
$255,166
Mission and Program Overview

Mission

To invigorate the cultural life of our community by nuturing, celebrating and supporting arts and artists through performance and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,486,517$1,422,699▼ $63,818
Cash and Non-Interest-Bearing Accounts$56,762$39,008▼ $17,754
Prepaid Expenses and Deferred Charges$3,867$1,289▼ $2,578
Accounts Receivable$10,973$550▼ $10,423
Total Assets$1,558,119$1,463,546▼ $94,573
Liabilities
Unsecured Notes Loans Payable$115,751$80,751▼ $35,000
Accounts Payable and Accrued Expenses$4,444$2,844▼ $1,600
Other Liabilities$664$785▲ $121
Total Liabilities$120,859$84,380▼ $36,479
Net Assets / Fund Balance
Unrestricted Net Assets$1,437,260$1,379,166▼ $58,094
Total Net Assets Fund Balance$1,437,260$1,379,166▼ $58,094
Total Liabilities and Net Assets / Fund Balance$1,558,119$1,463,546▼ $94,573

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,118,869$432,820$1,551,689
Land$303,830-$303,830
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim LandskroenerPresident
-Director
Butch ClarkDirector
Cathie KempfDirector
Cheryl SaundersDirector
Jenn BakerDirector
Julie LawrenceDirector
Kristen OwenDirector
Mark SullivanDirector
Pam DukeDirector
Ruth ShogeDirector
Matthew GarfieldHonarary CHA
Morgan EllisSecretary
Vic PfeifferTreasurer
Judith KohlVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$129,844
Program Service Revenue
$125,320
Investment Income
$2
Other Revenue
$0
All Other Contributions
$98,968
Change in Net Assets
$-58,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,603
Salaries, Compensation, and Employee Benefits$49,657
Total Fundraising Expense$5,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$67,675$7,261-$74,936
Other Salaries and Wages$24,082$16,801-$40,883
Occupancy-$29,418-$29,418
Advertising$15,692--$15,692
All Other Expenses$11,366$1,377$2,547$15,290
Office Expenses$7,960$4,013$2,833$14,806
Insurance-$14,202-$14,202
Fees for Services Other$543$5,500-$6,043
Fees for Services Accounting-$5,901-$5,901
Other Employee Benefits$1,899$3,797-$5,696
Interest-$5,647-$5,647
Other Expenses$3,652$298-$3,950
Payroll Taxes$2,052$1,026-$3,078
Total Functional Expenses$188,556$119,324$5,380$313,260
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Certificate$785
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
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

Reviewed by the treasurer and executive director

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

Subject to review by the board of directors

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

Compensation is authorized by the board

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Garfield Center Foundation Inc
EIN
52-2343419
Address
PO BOX 37, CHESTERTOWN, MD 21620

Signing Officer

Name
Jim Landskroener
Title
President
Signed
2016-08-31

Organization Details

Principal Officer
Jim Landskroener
Formed
2002
Legal Domicile
Md
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
125

Preparer

Firm
Radcliffe Corporate Services
Address
870 HIGH ST STE 1, CHESTERTOWN, MD 21620-3000
Preparer
Maureen a Karns CPA
Phone
4107781099
Supplemental Narrative

Additional Explanations

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

Achieved wide community participation in the educational and cultural programs provided.

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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/ProgSrvcAccomActyOtherGrp/Desc0ACHIEVED WIDE COMMUNITY PARTICIPATION IN THE EDUCATIONAL AND CULTURAL PROGRAMS PROVIDED.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt012962
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0134621
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0276517
IRS990/PYProgramServiceRevenueAmt0136452
IRS990/PYRevenuesLessExpensesAmt0-98752
IRS990/PYSalariesCompEmpBnftPaidAmt093310
IRS990/PYTotalExpensesAmt0369827
IRS990/PYTotalRevenueAmt0271075
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-58094
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0125320
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt06565
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt020460
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt033850
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt041720
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt043848
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0146443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0129844
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0134621
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0168744
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0451009
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0853885
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01738103
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0125322
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0136454
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0116754
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0144254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0109089
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0631873
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93820
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt02223533
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt06565
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt020460
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt033850
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt041720
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt043848
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0146443
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0255166
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0271075
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0285498
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0595263
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0962974
IRS990ScheduleA/Total509Grp/TotalAmt02369976
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0255166
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0271075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0285498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0595263
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0962974
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02369976
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0303830
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0303830
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01118869
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0432820
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01551689
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0785
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT CERTIFICATE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01422699
IRS990ScheduleD/TotalLiabilityAmt0785
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACHIEVED WIDE COMMUNITY PARTICIPATION IN THE EDUCATIONAL AND CULTURAL PROGRAMS PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY THE TREASURER AND EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBJECT TO REVIEW BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS AUTHORIZED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01558119
IRS990/TotalAssetsEOYAmt01463546
IRS990/TotalAssetsGrp/BOYAmt01558119
IRS990/TotalAssetsGrp/EOYAmt01463546
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0129844
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05380
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0119324
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0188556
IRS990/TotalFunctionalExpensesGrp/TotalAmt0313260
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0120859
IRS990/TotalLiabilitiesEOYAmt084380
IRS990/TotalLiabilitiesGrp/BOYAmt0120859
IRS990/TotalLiabilitiesGrp/EOYAmt084380
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01437260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01379166
IRS990/TotalOtherProgSrvcExpenseAmt012962
IRS990/TotalProgramServiceExpensesAmt0188556
IRS990/TotalProgramServiceRevenueAmt0125320
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0125322
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255166
IRS990/TotalVolunteersCnt0125
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01558119
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01463546
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01437260
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01379166

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.94$0.10$0.83$0.27$0.40$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.07$0.93$0.18$0.28$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.08$1.02$0.25$0.37$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.07$1.14$0.34$0.25$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.09$1.12$0.20$0.18$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.28$0.11$1.17$0.26$0.33$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.17$1.25$0.32$0.38$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.40$0.10$1.30$0.33$0.33$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.10$1.30$0.26$0.35$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.08$1.38$0.26$0.31$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.56$0.12$1.44$0.27$0.37$0.10
2013Detailed filing. Detailed filing data is available for this year.$1.64$0.10$1.54$0.29$0.40$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.11$1.65$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.03$1.43$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.26$0.75$0.22