Civic Intelligence

Cedar Center Arts Inc.

990 • Fiscal year 2018 • EIN 77-0670091

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

1429 Main StreetGreen Bay, WI 54302

(920) 448-6800

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.41x

Higher debt load relative to assets than 82% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

1.29x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

22nd percentile

-9.1%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$3,107

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

50th percentile

1.6%

Faster asset growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

27th percentile

-7.5%

Faster revenue growth than 27% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$606,405

Up $9,355 (+1.6%) from 2017

Net Assets

Down

$355,941

Down $13,526 (-3.7%) from 2017

Liabilities

Up

$250,464

Up $22,881 (+10%) from 2017

Revenue

Down

$194,411

Down $15,696 (-7.5%) from 2017

Expenses

Down

$212,144

Down $44,852 (-17%) from 2017

Net Income

Up

-$17,733

Up $29,156 (+62%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $191,325Liabilities 2011: $9,625Net Assets 2011: $181,7002011Assets 2012: $164,747Liabilities 2012: $13,3922012Assets 2013: $156,037Liabilities 2013: $10,862Net Assets 2013: $145,1752013Assets 2014: $147,910Liabilities 2014: $19,140Net Assets 2014: $128,7702014Assets 2015: $597,359Liabilities 2015: $349,445Net Assets 2015: $247,9142015Assets 2016: $814,576Liabilities 2016: $234,718Net Assets 2016: $579,8582016Assets 2017: $597,050Liabilities 2017: $227,583Net Assets 2017: $369,4672017Assets 2018: $606,405Liabilities 2018: $250,464Net Assets 2018: $355,9412018Assets 2019: $613,341Liabilities 2019: $242,530Net Assets 2019: $370,8112019Assets 2020: $692,551Liabilities 2020: $303,576Net Assets 2020: $388,9752020Assets 2021: $664,759Liabilities 2021: $268,260Net Assets 2021: $396,4992021Assets 2022: $446,954Liabilities 2022: $195,994Net Assets 2022: $250,9602022Assets 2023: $296,128Liabilities 2023: $139,908Net Assets 2023: $156,2202023Assets 2024: $501,425Liabilities 2024: $4,730Net Assets 2024: $496,6952024

Highlighted filing

2018

Assets$606,405
Liabilities$250,464
Net Assets$355,941

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $173,661Expenses 2011: $115,781Net Income 2011: $57,8802011Revenue 2012: $120,192Expenses 2012: $139,493Net Income 2012: -$19,3012012Revenue 2013: $100,017Expenses 2013: $101,082Net Income 2013: -$1,0652013Revenue 2014: $88,895Expenses 2014: $103,530Net Income 2014: -$14,6352014Revenue 2015: $269,042Expenses 2015: $143,444Net Income 2015: $125,5982015Revenue 2016: $422,161Expenses 2016: $227,186Net Income 2016: $194,9752016Revenue 2017: $210,107Expenses 2017: $256,996Net Income 2017: -$46,8892017Revenue 2018: $194,411Expenses 2018: $212,144Net Income 2018: -$17,7332018Revenue 2019: $199,334Expenses 2019: $181,536Net Income 2019: $17,7982019Revenue 2020: $201,343Expenses 2020: $183,179Net Income 2020: $18,1642020Revenue 2021: $240,501Expenses 2021: $232,977Net Income 2021: $7,5242021Revenue 2022: $60,268Expenses 2022: $205,807Net Income 2022: -$145,5392022Revenue 2023: $154,891Expenses 2023: $249,631Net Income 2023: -$94,7402023Revenue 2024: $599,087Expenses 2024: $258,612Net Income 2024: $340,4752024

Highlighted filing

2018

Revenue$194,411
Expenses$212,144
Net Income-$17,733
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$254,856
Mission and Program Overview

Mission

The mission of the artgarage is to encourage an appreciation for and participation in the visual, performing and literary arts.

The mission of the art garage is to encourage an appreciation for and participation in the visual, performing, and literary arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$540,679$554,720▲ $14,041
Cash and Non-Interest-Bearing Accounts$22,501$47,386▲ $24,885
Savings and Temporary Cash Investments$30,293$2,187▼ $28,106
Accounts Receivable$75--
Total Assets$597,050$606,405▲ $9,355
Other Assets Total$3,502$2,112▼ $1,390
Liabilities
Mortgage Notes Payable Secured by Investment Property$213,964$206,970▼ $6,994
Other Liabilities$13,619$42,368▲ $28,749
Accounts Payable and Accrued Expenses-$1,126-
Total Liabilities$227,583$250,464▲ $22,881
Net Assets / Fund Balance
Unrestricted Net Assets$369,467$355,941▼ $13,526
Total Net Assets Fund Balance$369,467$355,941▼ $13,526
Total Liabilities and Net Assets / Fund Balance$597,050$606,405▲ $9,355

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$376,776$68,089$444,865
Land$177,944-$177,944
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jill HuguetPresident$3,107$3,107

Board Members and Trustees

NameTitle
Brian AndersonDirector
Doug ReichDirector
Gregory FredericDirector
James KlugDirector
Jennie YoungDirector
Noah JenquinDirector
Susan MurphyDirector
Matt BuchananSecretary
Krista CisnerozTrueasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,009
Program Service Revenue
$122,947
Investment Income
$0
Other Revenue
$69,455
All Other Contributions
$2,009
Change in Net Assets
$-17,733
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,968
Salaries, Compensation, and Employee Benefits$95,176
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$86,794-$86,794
Occupancy-$27,388-$27,388
Depreciation Depletion$17,789--$17,789
Office Expenses$7,500$3,077-$10,577
Advertising$8,510--$8,510
Payroll Taxes-$8,382-$8,382
Interest-$5,600-$5,600
Fees for Services Accounting-$4,670-$4,670
Other Expenses$2,093$3,950-$2,093
Insurance-$1,550-$1,550
All Other Expenses$436--$436
Travel$134--$134
Total Functional Expenses$62,215$149,929$0$212,144
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
Line of Credit$35,000
Deferred Studio B Workshop$2,500
Long Term Rentals Security Dep$1,200
Artist Studio Rentals Security Dep$1,050
Gift Certificates$985
Loan-apple Computer Contract$836
Event Rental Security Dep$645
Sales Tax Payable$152
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

The president and operations director review the return and report to the board.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the general public upon request at the general office on main street in green bay, wi during regular business hours.

Filing and Contact Details

Filer

Filer Name
Cedar Center Arts Inc
EIN
77-0670091
Phone
9204486800
Address
1429 MAIN STREET, GREEN BAY, WI 54302
Doing Business As
The Art Garage

Signing Officer

Name
Jill Huguet
Title
President
Phone
9204486800
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Huguet
Formed
2007
Legal Domicile
Wi
Voting Board Members
10
Independent Board Members
10
Employees
9
Volunteers
50

Preparer

Firm
Patrickus & Jones Sc
Address
332 SOUTH MADISON STREET, GREEN BAY, WI 54301
Preparer
John L Jones
Phone
9204339340
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers assist in the running of the programs and events

Form 990, Part XI, Line 9

Book / tax depreciation difference 4,207

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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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0225240
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0189050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0486511
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0131
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0122973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0109343
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt046280
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0125400
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt076520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0480516
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt022812
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt020848
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt012009
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt024
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt055800
IRS990ScheduleA/InvestmentIncomeCYPct00.05000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt071414
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03448
IRS990ScheduleA/OtherIncome509Grp/TotalAmt074862
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt022812
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt020848
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt012009
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt055669
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88100
IRS990ScheduleA/PublicSupportPY509Pct00.86820
IRS990ScheduleA/PublicSupportTotal509Amt0967027
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0124982
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0153024
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt072811
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0350640
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0265570
IRS990ScheduleA/Total509Grp/TotalAmt0967027
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0147794
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0173872
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt084820
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0422161
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0269042
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01097689
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0177944
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0177944
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0376776
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt068089
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0444865
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4985
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5836
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6645
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7152
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED STUDIO B WORKSHOP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LONG TERM RENTALS SECURITY DEP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ARTIST STUDIO RENTALS SECURITY DEP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4GIFT CERTIFICATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5LOAN-APPLE COMPUTER CONTRACT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6EVENT RENTAL SECURITY DEP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0554720
IRS990ScheduleD/TotalLiabilityAmt042368
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ASSIST IN THE RUNNING OF THE PROGRAMS AND EVENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT AND OPERATIONS DIRECTOR REVIEW THE RETURN AND REPORT TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST AT THE GENERAL OFFICE ON MAIN STREET IN GREEN BAY, WI DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 4,207
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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 XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0597050
IRS990/TotalAssetsEOYAmt0606405
IRS990/TotalAssetsGrp/BOYAmt0597050
IRS990/TotalAssetsGrp/EOYAmt0606405
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02009
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0149929
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt062215
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212144
IRS990/TotalGrossUBIAmt069429
IRS990/TotalLiabilitiesBOYAmt0227583
IRS990/TotalLiabilitiesEOYAmt0250464
IRS990/TotalLiabilitiesGrp/BOYAmt0227583
IRS990/TotalLiabilitiesGrp/EOYAmt0250464
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0369467
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0355941
IRS990/TotalProgramServiceExpensesAmt062215
IRS990/TotalProgramServiceRevenueAmt0122947
IRS990/TotalReportableCompFromOrgAmt03107
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0122973
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0194411
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt069429
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0597050
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0606405
IRS990/TravelGrp/ProgramServicesAmt0134
IRS990/TravelGrp/TotalAmt0134
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0369467
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0355941
IRS990/USAddress/AddressLine1Txt01429 MAIN STREET
IRS990/USAddress/CityNm0GREEN BAY
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054302
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0THEARTGARAGE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL HUGUET

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.01$0.05$4.97$5.99$2.59$3.40
2023Detailed filing. Detailed filing data is available for this year.$2.96$1.40$1.56$1.55$2.50$0.95
2022Detailed filing. Detailed filing data is available for this year.$4.47$1.96$2.51$0.60$2.06$1.46
2021Detailed filing. Detailed filing data is available for this year.$6.65$2.68$3.96$2.41$2.33$0.08
2020Detailed filing. Detailed filing data is available for this year.$6.93$3.04$3.89$2.01$1.83$0.18
2019Detailed filing. Detailed filing data is available for this year.$6.13$2.43$3.71$1.99$1.82$0.18
2018Detailed filing. Detailed filing data is available for this year.$6.06$2.50$3.56$1.94$2.12$0.18
2017Detailed filing. Detailed filing data is available for this year.$5.97$2.28$3.69$2.10$2.57$0.47
2016Detailed filing. Detailed filing data is available for this year.$8.15$2.35$5.80$4.22$2.27$1.95
2015Detailed filing. Detailed filing data is available for this year.$5.97$3.49$2.48$2.69$1.43$1.26
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.19$1.29$0.89$1.04$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.11$1.45$1.00$1.01$0.01
2012Summary only. Only limited summary data is available for this year.$1.65$0.13$1.20$1.39$0.19
2011Summary only. Only limited summary data is available for this year.$1.91$0.10$1.82$1.74$1.16$0.58