Civic Intelligence

Cedar Center Arts Inc.

990 • Fiscal year 2023 • EIN 77-0670091

Jan 01, 2023 to Dec 31, 2023 • Filed on May 15, 2024

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

90th percentile

0.47x

Higher debt load relative to assets than 90% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

0.90x

Higher debt load relative to revenue than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

9th percentile

-61%

Higher net margin than 9% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

16th percentile

-34%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

157%

Faster revenue growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$296,128

Down $150,826 (-34%) from 2022

Net Assets

Down

$156,220

Down $94,740 (-38%) from 2022

Liabilities

Down

$139,908

Down $56,086 (-29%) from 2022

Revenue

Up

$154,891

Up $94,623 (+157%) from 2022

Expenses

Up

$249,631

Up $43,824 (+21%) from 2022

Net Income

Up

-$94,740

Up $50,799 (+35%) from 2022

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

2023

Assets$296,128
Liabilities$139,908
Net Assets$156,220

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

2023

Revenue$154,891
Expenses$249,631
Net Income-$94,740
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$184,055
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 the participation in the visual, performing and literary arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$250,960$156,220▼ $94,740
Cash and Non-Interest-Bearing Accounts$345,528$106,877▼ $238,651
Savings and Temporary Cash Investments$4,305$104,309▲ $100,004
Land, Buildings, and Equipment, Net$93,659$78,309▼ $15,350
Pledges and Grants Receivable$2,982$6,484▲ $3,502
Prepaid Expenses and Deferred Charges$480$149▼ $331
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$446,954$296,128▼ $150,826
Liabilities
Mortgage Notes Payable Secured by Investment Property$192,302$134,973▼ $57,329
Other Liabilities$1,863$3,238▲ $1,375
Accounts Payable and Accrued Expenses$1,829$1,697▼ $132
Total Liabilities$195,994$139,908▼ $56,086
Net Assets / Fund Balance
Total Net Assets Fund Balance$250,960$156,220▼ $94,740
Total Liabilities and Net Assets / Fund Balance$446,954$296,128▼ $150,826

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$56,565$15,874$72,439
Equipment$101$37,251$37,352
Buildings$21,643$3,616$25,259
Other Land Buildings$0$7,362$7,362
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wendy Wimmer SchuchartPresident
Jen MetcalfVice President
Amy FlemingDirector
Beth ManningDirector
Don KrumposDirector
Ed DorffDirector
Naomi Moes-jenkinsDirector
Sherri ValitchkaDirector
Alex GaultSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,876
Program Service Revenue
$71,644
Investment Income
$41,495
Other Revenue
$35,876
All Other Contributions
$5,836
Change in Net Assets
$-94,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,053
Salaries, Compensation, and Employee Benefits$115,578
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,915$93,127-$107,042
Occupancy$43,362$6,928-$50,290
Fees for Services Accounting-$17,265-$17,265
Office Expenses$6,895$2,069-$8,964
Payroll Taxes$1,110$7,426-$8,536
All Other Expenses$7,048$625-$7,673
Other Expenses$6,104$7,955-$6,104
Insurance$5,657--$5,657
Depreciation Depletion$4,816--$4,816
Advertising$4,296--$4,296
Information Technology$1,942--$1,942
Conferences and Meetings-$1,097-$1,097
Fees for Services Legal-$863-$863
Total Functional Expenses$108,312$141,319$0$249,631
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 Certificates$1,485
Wisconsin Income Taxes$711
Tenant Security Deposits - Tag$571
Sales Tax Payable$31
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Organization's process to review form 990: the president and operations director review the return and report to the board.

Form 990, Part VI, Section C, Line 18

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.

Form 990, Part VI, Section C, 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
Wendy Wimmer-schuchart
Title
President
Phone
9204486800
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Wimmer-schuchart
Formed
2007
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
14

Preparer

Firm
Hawkins Ash Cpas Llp
Address
ONE EAST WALDO BOULEVARD SUITE 5, MANITOWOC, WI 54220-2912
Preparer
Jeffrey Dvorachek
Phone
9206847128
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IRS990/PYInvestmentIncomeAmt0-80935
IRS990/PYOtherExpensesAmt0123829
IRS990/PYOtherRevenueAmt020219
IRS990/PYProgramServiceRevenueAmt0115637
IRS990/PYRevenuesLessExpensesAmt0-145539
IRS990/PYSalariesCompEmpBnftPaidAmt081978
IRS990/PYTotalExpensesAmt0205807
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt060268
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-94740
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt035876
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt018166
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0250960
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0156220
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04305
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0104309
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05876
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05347
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt058478
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt025938
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02493
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt098132
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt07116
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0184
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07306
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt071644
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0115637
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0163064
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0162839
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0152619
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0665803
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07116
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0184
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04294
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04239
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015839
IRS990ScheduleA/InvestmentIncomeCYPct00.01870
IRS990ScheduleA/InvestmentIncomePYPct00.03600
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt035876
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt017875
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt013155
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt066906
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02344
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02344
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt04294
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt04239
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt08533
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89980
IRS990ScheduleA/PublicSupportPY509Pct00.92590
IRS990ScheduleA/PublicSupportTotal509Amt0763935
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt077520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0120984
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0221542
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0188777
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0155112
IRS990ScheduleA/Total509Grp/TotalAmt0763935
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0120512
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0141387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0234703
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0193071
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0159351
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0849024
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt021643
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03616
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt025259
IRS990ScheduleD/EquipmentGrp/BookValueAmt0101
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037251
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037352
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0440
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt056565
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt015874
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt072439
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07362
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07362
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01485
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt131
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2571
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3711
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT CERTIFICATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TENANT SECURITY DEPOSITS - TAG
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3WISCONSIN INCOME TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt078309
IRS990ScheduleD/TotalLiabilityAmt03238
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990: THE PRESIDENT AND OPERATIONS DIRECTOR REVIEW THE RETURN AND REPORT TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING 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/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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0446954
IRS990/TotalAssetsEOYAmt0296128
IRS990/TotalAssetsGrp/BOYAmt0446954
IRS990/TotalAssetsGrp/EOYAmt0296128
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05876
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0141319
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0108312
IRS990/TotalFunctionalExpensesGrp/TotalAmt0249631
IRS990/TotalGrossUBIAmt035876
IRS990/TotalLiabilitiesBOYAmt0195994
IRS990/TotalLiabilitiesEOYAmt0139908
IRS990/TotalLiabilitiesGrp/BOYAmt0195994
IRS990/TotalLiabilitiesGrp/EOYAmt0139908
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0250960
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0156220

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