Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
EIN 59-1956939 • 501(c)3 • Sanibel, FL
Profile
To provide quality cultural and educational experiences to the residents and visitiors of sanibel, captiva, and neighboring communities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
39th percentile
Higher debt load relative to revenue than 39% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 5.5% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Down$9,481,182
Down $184,011 (-1.9%) from 2024
Liabilities
Down$242,213
Down $85,471 (-26%) from 2024
Net Assets
Down$9,238,969
Down $98,540 (-1.1%) from 2024
Revenue
Down$2,546,340
Down $109,063 (-4.1%) from 2024
Expenses
Down$2,756,897
Down $44,584 (-1.6%) from 2024
Net Income
Down-$210,557
Down $64,479 (-44%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide quality cultural and educational experiences to the residents and visitiors of sanibel, captiva, and neighboring communities.
To create great arts, entertainment and learning experiences that always inspire, enrich and delight.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $4,890,399 | $5,232,261 | ▲ $341,862 |
| Savings and Temporary Cash Investments | $885,574 | $2,399,243 | ▲ $1,513,669 |
| Land, Buildings, and Equipment, Net | $1,297,615 | $1,172,289 | ▼ $125,326 |
| Cash and Non-Interest-Bearing Accounts | $2,051,535 | $288,612 | ▼ $1,762,923 |
| Pledges and Grants Receivable | $250,343 | $89,343 | ▼ $161,000 |
| Prepaid Expenses and Deferred Charges | $77,634 | $81,878 | ▲ $4,244 |
| Accounts Receivable | $31,473 | - | - |
| Inventories for Sale or Use | $90 | $90 | → $0 |
| Total Assets | $9,665,193 | $9,481,182 | ▼ $184,011 |
| Other Assets Total | $180,530 | $217,466 | ▲ $36,936 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $136,026 | $131,875 | ▼ $4,151 |
| Accounts Payable and Accrued Expenses | $183,679 | $95,755 | ▼ $87,924 |
| Deferred Revenue | $7,979 | $14,583 | ▲ $6,604 |
| Total Liabilities | $327,684 | $242,213 | ▼ $85,471 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $6,150,581 | $6,378,915 | ▲ $228,334 |
| Net Assets Without Donor Restrictions | $3,186,928 | $2,860,054 | ▼ $326,874 |
| Total Net Assets Fund Balance | $9,337,509 | $9,238,969 | ▼ $98,540 |
| Total Liabilities and Net Assets / Fund Balance | $9,665,193 | $9,481,182 | ▼ $184,011 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $740,177 | $1,368,207 | $2,108,384 |
| Land | $432,112 | - | $432,112 |
| Equipment | - | $74,369 | $74,369 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $5,178,537 | - | ▲ $394,871 | $40,051 | $5,500,081 |
| 2023 | $4,632,551 | - | ▲ $637,923 | $54,000 | $5,178,537 |
| 2022 | $4,223,221 | - | ▲ $458,163 | - | $4,632,551 |
| 2021 | $4,708,210 | - | ▼ $384,824 | - | $4,223,221 |
| 2020 | $3,869,286 | $2,525 | ▲ $967,399 | $131,000 | $4,708,210 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lee Ellen Harder | Executive Di | FT | $127,892 | $12,688 | $140,580 |
| Name | Title |
|---|---|
| Rene Savarise | Chair |
| Bob Wiesemann | Vice Chair |
| Carmen Courter | Director |
| Mike Wood | Director |
| Gustav Christensen | Trustee/dire |
| Scot Congress | Trustee/dire |
| Don Rice | Demeritus |
| David Lowden | Treasurer & |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Works of Art | 1 | $11,000 | Fair Market Value (FMV) |
| Total Noncash Contributions | 1 | $11,000 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,594,471 |
| Salaries, Compensation, and Employee Benefits | $1,132,426 |
| Total Fundraising Expense | $299,680 |
| Grants and Similar Amounts Paid | $30,000 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $381,824 | $349,013 | $92,023 | $822,860 |
| Occupancy | $77,039 | $268,718 | - | $345,757 |
| Fees for Services Other | $38,096 | $84,637 | $41,610 | $164,343 |
| Depreciation Depletion | - | $136,777 | - | $136,777 |
| Current Officers, Directors, Trustees, and Key Employees | $59,903 | $54,755 | $14,437 | $129,095 |
| Other Employee Benefits | $63,785 | $31,870 | $16,405 | $112,060 |
| Insurance | $59,919 | $28,423 | - | $88,342 |
| Information Technology | $37,889 | $34,073 | $8,738 | $80,700 |
| Office Expenses | $25,458 | $47,424 | $3,233 | $76,115 |
| Payroll Taxes | $30,966 | $30,077 | $7,368 | $68,411 |
| Other Expenses | $97,117 | $48,244 | $945 | $49,189 |
| Fees for Service Investment Mgmnt Fees | - | $33,276 | - | $33,276 |
| Grants to Domestic Individuals | $30,000 | - | - | $30,000 |
| Conferences and Meetings | $7,831 | $3,912 | $2,014 | $13,757 |
| All Other Expenses | $3,048 | $576 | - | $3,624 |
| Interest | - | $3,541 | - | $3,541 |
| Total Functional Expenses | $1,301,568 | $1,155,649 | $299,680 | $2,756,897 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,781,117 |
| Total Expenses per Form 990 | $2,756,897 |
| Expenses per Audited Statements | $2,723,621 |
| Expenses Not Reported on Form 990 | $57,496 |
| Expenses Not Reported on Financial Statements | $33,276 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $63,946 |
| Fundraising Gross Income | $25,425 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Annual Event | $547,650 | $25,425 | $21,472 | $3,953 |
| Total Events | $547,650 | $25,425 | $63,946 | $-38,521 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Kelly Lowden | Spouse of Bm | Hourly Employee | No | - |
“The board of directors shall be elected by the board and announced at the annual membership meeting. Directors may be elected for two consecutive 3-year terms and thereafter shall be eligible for reelection after at least one additional year has elapsed. The executive director is an ex-officio non-voting member of the board and the treasurer is an ex-officio voting member of the board, with no terms as long as they hold these positions. There shall be three classes of directors, denoted as a, b or c classes, each of the classes shall comprise a group of directors serving the same three (3) year terms, and each class shall contain approximately one-third (1/3) of the board's directors. All of the terms of the directors in a class shall begin on the same date and expire three years from that date. The classes shall follow each other in staggered, annual succession, such that each year at the annual meeting on class of directors terms will expire and the same and/or new persons will be nominated to that class and elected by the board to begin new, three (3) year terms. Each director shall hold office for the term to which he or she is elected or appointed and until his or her successor has been elected or appointed and qualified or until his or her earlier resignation, removal from office, or death.”
“Form 990 is reviewed by the treasurer, executive director and finance committee prior to submittal to the irs. Form 990 is based on an external audit that is presented and reviewed by the finance committee and approved by the board of directors.”
“The policy is reviewed and re-signed annually by all board members at the november meeting.”
“The executive committee uses comparables to recommend the executive directors compensation.”
“The organization makes it's governing documents, conflict of interest policy, and financial statements available to the public upon request to the executive director.”
“Volunteers assist with set-up and clean-up for events, perform at events in the band and choir, provide usher services, greet visitors, assist at the box office, answer telephones, staff the gift shop, and help in the accounting department.”
“Performing arts series the 2024-2025 performing arts' series at big arts offered a diverse range of performances, attracting people with a variety of musical genres, theatrical performances, & dance performances. Highlights include: chris mann: must see show tribute to george michael full of energy and passion. Phat cat swinger: an 11 piece american pop band with a belnd of swing, jazz, & rock barricade boys: powerhouse vocals, slick dance routines and diverse music davina & the vagabonds: blues, jazz, r&b, soul & gospel melded together the players: formerly of chicago and earth wind & fire, the grammy winning former members of these bands are amazing late night catechism: a humorus and interactive production that ia always a delight additionally, the classical music series was a highlight with performances by: jupiter & jasper quartet: classic & contemporary music that is expressively confident and beautifully composed ilya yakushev: past winner of the world piano competion form 990 part iii line 4b 2nd accomplishment workshops & educational programming big arts offered a robust selection of workshops throughout the year. Painting, mixed media, pastels, alcohol ink, glass fusing, drawing, basket weaving, writing, and much more. Each offers introductory to advanced techniques monday night films were a hit along with the moderated discussions afterwards free community events: big arts hosted several including: family & friends day: featuring wild world of animals, an entertaining and educational show featuring live animals. Art vibe: on display were works from fsw colleges visual arts program, along with the celebration of recipients of the 2025 big arts creative and performing arts scholarships. Artist receptions were held throughout the year. Big arts had a holiday open house event as well with free food and entertainment.”
“Workshops & educational programming big arts offered a robust selection of workshops throughout the year. Painting, mixed media, pastels, alcohol ink, glass fusing, drawing, basket weaving, writing, and much more. Each offers introductory to advanced techniques monday night films were a hit along with the moderated discussions afterwards free community events: big arts hosted several including: family & friends day: featuring wild world of animals, an entertaining and educational show featuring live animals. Art vibe: on display were works from fsw colleges visual arts program, along with the celebration of recipients of the 2025 big arts creative and performing arts scholarships. Artist receptions were held throughout the year. Big arts had a holiday open house event as well with free food and entertainment.”
“Gift shop costs of goods sold 35,511 fundraising expenses 21,985 gift shop cost of goods sold -35,511 fundraising expenses -21,985”
“1 - generate earnings to support big arts operations. 2 - generate earnings to support music/arts scholarships.”
“The internal revenue service has determined that the organization is exempt from federal income taxs under section 501(c)(3) of the internal revenue code. The organization is a not-for-profit florida corporation and therefore is not subject to state income taxes. The internal revenue code provides for taxation of unrelated business income under certain circumstances. The organiation reports no unrelated business income; however, such status is subject to final determination upon examination of the related tax returns by the appropriate taxing authorities. The organization's tax filings are subject to audit by various taxing authorities. Certain income tax returns filed by the organization remain open to examination by these government agencies. The financial accounting standards board has issued guidance on accounting for uncertainity in income taxes and the organization has adopted this guidance. The organization has evaluated its tax positions and any estimates utilized in its tax returns, and concluded that the organization has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Interest and penalties associated with uncertain tax positions will be recgnized in income tax expense, if required.”
“Gift shop costs of goods sold 35,511 fundraising expenses 21,985”
“Gift shop cost of goods sold 35,511 fundraising expenses 21,985”
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/ActivityOrMissionDesc | 0 | TO CREATE GREAT ARTS, ENTERTAINMENT AND LEARNING EXPERIENCES THAT ALWAYS INSPIRE, ENRICH AND DELIGHT. |
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| IRS990/Desc | 0 | PERFORMING ARTS SERIES THE 2024-2025 PERFORMING ARTS' SERIES AT BIG ARTS OFFERED A DIVERSE RANGE OF PERFORMANCES, ATTRACTING PEOPLE WITH A VARIETY OF MUSICAL GENRES, THEATRICAL PERFORMANCES, & DANCE PERFORMANCES. HIGHLIGHTS INCLUDE: CHRIS MANN: MUST SEE SHOW TRIBUTE TO GEORGE MICHAEL FULL OF ENERGY AND PASSION. PHAT CAT SWINGER: AN 11 PIECE AMERICAN POP BAND WITH A BELND OF SWING, JAZZ, & ROCK BARRICADE BOYS: POWERHOUSE VOCALS, SLICK DANCE ROUTINES AND DIVERSE MUSIC DAVINA & THE VAGABONDS: BLUES, JAZZ, R&B, SOUL & GOSPEL MELDED TOGETHER THE PLAYERS: FORMERLY OF CHICAGO AND EARTH WIND & FIRE, THE GRAMMY WINNING FORMER MEMBERS OF THESE BANDS ARE AMAZING LATE NIGHT CATECHISM: A HUMORUS AND INTERACTIVE PRODUCTION THAT IA ALWAYS A DELIGHT ADDITIONALLY, THE CLASSICAL MUSIC SERIES WAS A HIGHLIGHT WITH PERFORMANCES BY: JUPITER & JASPER QUARTET: CLASSIC & CONTEMPORARY MUSIC THAT IS EXPRESSIVELY CONFIDENT AND BEAUTIFULLY COMPOSED ILYA YAKUSHEV: PAST WINNER OF THE WORLD PIANO COMPETION FORM 990 PART III LINE 4B 2ND ACCOMPLISHMENT WORKSHOPS & EDUCATIONAL PROGRAMMING BIG ARTS OFFERED A ROBUST SELECTION OF WORKSHOPS THROUGHOUT THE YEAR. PAINTING, MIXED MEDIA, PASTELS, ALCOHOL INK, GLASS FUSING, DRAWING, BASKET WEAVING, WRITING, AND MUCH MORE. EACH OFFERS INTRODUCTORY TO ADVANCED TECHNIQUES MONDAY NIGHT FILMS WERE A HIT ALONG WITH THE MODERATED DISCUSSIONS AFTERWARDS FREE COMMUNITY EVENTS: BIG ARTS HOSTED SEVERAL INCLUDING: FAMILY & FRIENDS DAY: FEATURING WILD WORLD OF ANIMALS, AN ENTERTAINING AND EDUCATIONAL SHOW FEATURING LIVE ANIMALS. ART VIBE: ON DISPLAY WERE WORKS FROM FSW COLLEGES VISUAL ARTS PROGRAM, ALONG WITH THE CELEBRATION OF RECIPIENTS OF THE 2025 BIG ARTS CREATIVE AND PERFORMING ARTS SCHOLARSHIPS. ARTIST RECEPTIONS WERE HELD THROUGHOUT THE YEAR. BIG ARTS HAD A HOLIDAY OPEN HOUSE EVENT AS WELL WITH FREE FOOD AND ENTERTAINMENT. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1979 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 522225 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 63946 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 25425 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -1161 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 100732 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantAmt | 0 | 30000 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 30000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 30000 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 101603 |
| IRS990/GrossReceiptsAmt | 0 | 2647829 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 61645 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 8738 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 34073 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 37889 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 80700 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 28423 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 59919 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 88342 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 3541 |
| IRS990/InterestGrp/TotalAmt | 0 | 3541 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 90 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 90 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 135064 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 135064 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4890399 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 5232261 |
| IRS990/IRPDocumentCnt | 0 | 83 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1442576 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1297615 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1172289 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2614865 |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 1161 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 871 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO CREATE GREAT ARTS, ENTERTAINMENT AND LEARNING EXPERIENCES THAT ALWAYS INSPIRE, ENRICH AND DELIGHT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 136026 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 131875 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 9337509 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 9238969 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 100732 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1161 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 99571 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -38521 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26134 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 26134 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 112017 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3186928 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2860054 |
| IRS990/NoncashContributionsAmt | 0 | 11000 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 268718 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 77039 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 345757 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 3233 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 47424 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 25458 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 76115 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 180530 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 217466 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 16405 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 31870 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 63785 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 112060 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | MEMBERSHIP DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | PUBLIC RELATIONS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 17112 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 2685 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 93110 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 945 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 333 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 48244 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 388693 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 97117 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 405805 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 100135 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 93110 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 49189 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | HANDLING FEES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 17977 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 17977 |
| IRS990/OtherRevenueTotalAmt | 0 | 17977 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 92023 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 349013 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 381824 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 822860 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 7368 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 30077 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 30966 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 68411 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 250343 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 89343 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 77634 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 81878 |
| IRS990/PrincipalOfficerNm | 0 | LEE ELLEN HARDER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1220195 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1220195 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | WORKSHOPS & EDUCATIONAL PROGRAMMING BIG ARTS OFFERED A ROBUST SELECTION OF WORKSHOPS THROUGHOUT THE YEAR. PAINTING, MIXED MEDIA, PASTELS, ALCOHOL INK, GLASS FUSING, DRAWING, BASKET WEAVING, WRITING, AND MUCH MORE. EACH OFFERS INTRODUCTORY TO ADVANCED TECHNIQUES MONDAY NIGHT FILMS WERE A HIT ALONG WITH THE MODERATED DISCUSSIONS AFTERWARDS FREE COMMUNITY EVENTS: BIG ARTS HOSTED SEVERAL INCLUDING: FAMILY & FRIENDS DAY: FEATURING WILD WORLD OF ANIMALS, AN ENTERTAINING AND EDUCATIONAL SHOW FEATURING LIVE ANIMALS. ART VIBE: ON DISPLAY WERE WORKS FROM FSW COLLEGES VISUAL ARTS PROGRAM, ALONG WITH THE CELEBRATION OF RECIPIENTS OF THE 2025 BIG ARTS CREATIVE AND PERFORMING ARTS SCHOLARSHIPS. ARTIST RECEPTIONS WERE HELD THROUGHOUT THE YEAR. BIG ARTS HAD A HOLIDAY OPEN HOUSE EVENT AS WELL WITH FREE FOOD AND ENTERTAINMENT. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | BIG ARTS HOSTED ART EXHIBITIONS HIGHLIGHTING A DIVERSE ARRAY OF ARTISTS AND MEDIUMS. SOME EXAMPLES INCLUDE: MALLY KHORASANTCHI, A MASTER OF OIL AND COLLAGE, MALLY RETURNED TO BIG ARTS WITH HER DYNAMIC NEW WORK GHOST HORIZONS: POETRY AND PRINTMAKING. A DEEP APPRECIATION AND RESPECT FOR SOUTHWEST FLORIDAS WATERWAYS ALL ARTIST RECEPTIONS WERE FREE AND OPEN TO THE PUBLIC AS WELL. THE SEASON WAS TESTAMENT TO BIG ARTS DEDICATION TO CULTURAL ENRICHMENT AND COMMUNITY ENGAGEMENT. LOOKING AHEAD, BIG ARTS REMAINS COMMITTED TO THE RESIDENTS AND VISITORS ON THE ISLANDS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1317775 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 25000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 148921 |
| IRS990/PYOtherExpensesAmt | 0 | 1748278 |
| IRS990/PYOtherRevenueAmt | 0 | 812502 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 376205 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -146078 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1028203 |
| IRS990/PYTotalExpensesAmt | 0 | 2801481 |
| IRS990/PYTotalRevenueAmt | 0 | 2655403 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -210557 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1220195 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 885574 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2399243 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 36,844 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1085920 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1317775 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2290463 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1431812 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3000231 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 9126201 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 135064 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 144373 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 107379 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 109525 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 112865 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 609206 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 3663751 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 17853 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 18991 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 36844 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.82400 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.86650 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 8051995 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 1074206 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1085920 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1317775 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2290463 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1431812 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3000231 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 9126201 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 9772251 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt | 0 | 217466 |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 33276 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5178537 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 5500081 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 394871 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 40051 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 37937 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4632551 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5178537 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 637923 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 54000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 29966 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4223221 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4632551 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 18867 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 458163 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 45165 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4708210 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4223221 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 55000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -384824 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 3869286 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 2525 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4708210 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 967399 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 131000 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 74369 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 74369 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 57496 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 33276 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2723621 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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