Civic Intelligence

Loveland High Plains Arts Council Inc.

990 • Fiscal year 2013 • EIN 74-2336439

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 14, 2014

PO Box 700680537

(970) 663-2940

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.23x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

50th percentile

0.10x

Higher debt load relative to revenue than 50% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$541,967

Up $55,432 (+11%) from 2012

Net Assets

Down

$414,712

Down $3,908 (-0.9%) from 2012

Liabilities

Up

$127,255

Up $59,340 (+87%) from 2012

Revenue

$1,221,582

No earlier filing loaded for comparison.

Expenses

Up

$1,221,582

Up $286,712 (+31%) from 2012

Net Income

$0

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $443,406Liabilities 2010: $55,022Net Assets 2010: $388,3842010Assets 2011: $526,612Liabilities 2011: $102,108Net Assets 2011: $424,5042011Assets 2012: $486,535Liabilities 2012: $67,915Net Assets 2012: $418,6202012Assets 2013: $541,967Liabilities 2013: $127,255Net Assets 2013: $414,7122013Assets 2014: $669,790Liabilities 2014: $255,078Net Assets 2014: $414,7122014Assets 2015: $566,376Liabilities 2015: $157,835Net Assets 2015: $408,5412015Assets 2016: $545,472Liabilities 2016: $111,931Net Assets 2016: $433,5412016Assets 2017: $703,124Liabilities 2017: $304,643Net Assets 2017: $398,4812017Assets 2018: $687,096Liabilities 2018: $286,058Net Assets 2018: $401,0382018Assets 2019: $680,710Liabilities 2019: $109,786Net Assets 2019: $570,9242019Assets 2020: $484,944Liabilities 2020: $18,704Net Assets 2020: $466,2402020Assets 2021: $824,395Liabilities 2021: $319,916Net Assets 2021: $504,4792021Assets 2022: $715,305Liabilities 2022: $202,187Net Assets 2022: $513,1182022Assets 2023: $759,291Liabilities 2023: $187,846Net Assets 2023: $571,4452023Assets 2024: $767,258Liabilities 2024: $93,629Net Assets 2024: $673,6292024

Highlighted filing

2013

Assets$541,967
Liabilities$127,255
Net Assets$414,712

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,069,3422010Expenses 2011: $1,055,5372011Expenses 2012: $934,8702012Revenue 2013: $1,221,582Expenses 2013: $1,221,582Net Income 2013: $02013Revenue 2014: $1,371,314Expenses 2014: $1,371,314Net Income 2014: $02014Revenue 2015: $1,254,361Expenses 2015: $1,254,361Net Income 2015: $02015Revenue 2016: $1,308,746Expenses 2016: $1,308,746Net Income 2016: $02016Revenue 2017: $1,862,687Expenses 2017: $1,862,687Net Income 2017: $02017Revenue 2018: $1,847,041Expenses 2018: $1,847,005Net Income 2018: $362018Revenue 2019: $1,682,235Expenses 2019: $1,682,171Net Income 2019: $642019Revenue 2020: $61,296Expenses 2020: $178,611Net Income 2020: -$117,3152020Revenue 2021: $2,062,390Expenses 2021: $2,024,151Net Income 2021: $38,2392021Revenue 2022: $1,965,316Expenses 2022: $1,956,557Net Income 2022: $8,7592022Revenue 2023: $1,898,777Expenses 2023: $1,840,450Net Income 2023: $58,3272023Revenue 2024: $1,633,091Expenses 2024: $1,530,907Net Income 2024: $102,1842024

Highlighted filing

2013

Revenue$1,221,582
Expenses$1,221,582
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 14, 2014
Return Version
2013v3.1
Gross Receipts
$1,221,582
Mission and Program Overview

Mission

To promote scuptural arts for the cultural and economic benefit of the entire community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$287,938$297,188▲ $9,250
Savings and Temporary Cash Investments$173,449$212,530▲ $39,081
Cash and Non-Interest-Bearing Accounts$10,058$17,301▲ $7,243
Accounts Receivable$4,803$6,074▲ $1,271
Land, Buildings, and Equipment, Net$6,902$5,574▼ $1,328
Prepaid Expenses and Deferred Charges$3,300$3,300→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$486,450$541,967▲ $55,517
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$61,694$124,562▲ $62,868
Deferred Revenue$5,700$2,100▼ $3,600
Other Liabilities$520$593▲ $73
Total Liabilities$67,914$127,255▲ $59,341
Net Assets / Fund Balance
Temporarily Rstr Net Assets$333,794$329,970▼ $3,824
Unrestricted Net Assets$84,742$84,742→ $0
Total Net Assets Fund Balance$418,536$414,712▼ $3,824
Total Liabilities and Net Assets / Fund Balance$486,450$541,967▲ $55,517

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,736$26,074$27,810
Leasehold Improvements$3,726$7,315$11,041
Other Land Buildings$112$2,340$2,452
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mac JuneauPresident
Bill MoningerDirector
Don VanDellDirector
Harry LoveDirector
John PolanskyDirector
Larry BraunDirector
Sherri Heckel KuhlmannDirector
Tracy HogueDirector
Polly JuneauShow Bsnss CHR
Kenn WilsonTreasurer
Kim SummittVP/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$409
Program Service Revenue
$1,209,205
Investment Income
$11,968
Other Revenue
$0
All Other Contributions
$409
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,027,760
Grants and Similar Amounts Paid$119,650
Salaries, Compensation, and Employee Benefits$53,339
Professional Fundraising Fees$20,833
Total Fundraising Expense$20,833

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$119,650--$119,650
All Other Expenses$99,348$752-$100,100
Other Salaries and Wages$27,775$21,901-$49,676
Other Expenses$24,901--$24,901
Insurance$22,995--$22,995
Fees for Services Professional Fundraising--$20,833$20,833
Advertising$19,670--$19,670
Occupancy-$14,770-$14,770
Office Expenses$8,089--$8,089
Payroll Taxes$2,048$1,615-$3,663
Depreciation Depletion$928$401-$1,329
Fees for Services Accounting-$878-$878
Information Technology$274--$274
Total Functional Expenses$1,160,432$40,317$20,833$1,221,582
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
---Sculpture Pur & Cap Imp Benson Pk$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$20,833
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$593
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Mac Juneau and Polly Juneau, husband and wife, are show chairman and show business chairman respectively. Bill Moninger, director, is the step-father of Kim Summitt, VP/secretary.

Form 990, Part VI, Line 11B: Form 990 Review Process

A review subcommittee of the board reviews the return prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Directors are required to recuse themselves from any votes where they may have a conflict of interest.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request, financial statements are given to the requesting individual within one business day.

Filing and Contact Details

Filer

EIN
74-2336439
Phone
9706632940

Signing Officer

Name
Kenn Wilson
Title
Treasurer
Signed
2014-03-14
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Co
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
400

Preparer

Preparer
Rose E Melville CPA
Phone
9706696704
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

= -$3824

Raw XML AppendixShowing 400 of 500 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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IRS990/OtherChangesInNetAssetsAmt0-3824
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Artists Commissions
IRS990/OtherExpensesGrp/Desc1Equipment Rental
IRS990/OtherExpensesGrp/Desc2Sales Tax
IRS990/OtherExpensesGrp/Desc3Bank & Credit Card Fees
IRS990/OtherExpensesGrp/ProgramServicesAmt0715607
IRS990/OtherExpensesGrp/ProgramServicesAmt175023
IRS990/OtherExpensesGrp/ProgramServicesAmt244124
IRS990/OtherExpensesGrp/ProgramServicesAmt324901
IRS990/OtherExpensesGrp/TotalAmt0715607
IRS990/OtherExpensesGrp/TotalAmt175023
IRS990/OtherExpensesGrp/TotalAmt244124
IRS990/OtherExpensesGrp/TotalAmt324901
IRS990/OtherLiabilitiesGrp/BOYAmt0520
IRS990/OtherLiabilitiesGrp/EOYAmt0593
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt021901
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt027775
IRS990/OtherSalariesAndWagesGrp/TotalAmt049676
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01615
IRS990/PayrollTaxesGrp/ProgramServicesAmt02048
IRS990/PayrollTaxesGrp/TotalAmt03663
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03300
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03300
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IRS990/ProgramServiceRevenueGrp/Desc0After Show Sales
IRS990/ProgramServiceRevenueGrp/Desc1Art Show Income
IRS990/ProgramServiceRevenueGrp/Desc2Catalog & Park Guides
IRS990/ProgramServiceRevenueGrp/Desc3Pre Show Sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt067591
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11098095
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22645
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt340874
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt067591
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11098095
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22645
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt340874
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt039821
IRS990/PYInvestmentIncomeAmt08263
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0842834
IRS990/PYProgramServiceRevenueAmt0926520
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IRS990/PYTotalExpensesAmt0934870
IRS990/PYTotalProfFndrsngExpnsAmt0989
IRS990/PYTotalRevenueAmt0934870
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0173449
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0212530
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015740
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0140
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt016726
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011968
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08263
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07476
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01091
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09728
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt038526
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01209205
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0926520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01032321
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01067901
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0854939
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05090886
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011968
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08263
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07476
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01091
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09728
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IRS990ScheduleA/InvestmentIncomeCYPct00.00750
IRS990ScheduleA/InvestmentIncomePYPct00.00870
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99250
IRS990ScheduleA/PublicSupportPY509Pct00.99130
IRS990ScheduleA/PublicSupportTotal509Amt05107612
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01209614
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0926607
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01048061
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01068251
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0855079
IRS990ScheduleA/Total509Grp/TotalAmt05107612
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01221582
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0934870
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01055537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01069342
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0864807
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05146138
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01736
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026074
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027810
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03726
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07315
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt011041
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0112
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02340
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02452
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0593
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05574

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.09$0.67$1.63$1.53$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.19$0.57$1.90$1.84$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.20$0.51$1.97$1.96$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.32$0.50$2.06$2.02$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.02$0.47$0.06$0.18$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.11$0.57$1.68$1.68$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.29$0.40$1.85$1.85$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.70$0.30$0.40$1.86$1.86$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.11$0.43$1.31$1.31$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.16$0.41$1.25$1.25$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.67$0.26$0.41$1.37$1.37$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.54$0.13$0.41$1.22$1.22$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.07$0.42$0.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.10$0.42$1.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.06$0.39$1.07