Civic Intelligence

2 Nd Floor Gallery Limited

EIN 87-3669338 • 501(c)3 • Churubusco, IN

Pub. 78 Eligible

Profile

Promote art in school age children and autisitic children

238 N Line StChurubusco, IN 46723

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.49x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.10x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Revenue Growth

81st percentile

38%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$7,210

Up $14,485 (+199%) from 2023

Liabilities

Up

$3,500

Up $3,500 from 2023

Net Assets

Up

$3,710

Up $10,985 (+151%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin82nd percentile

Revenue

Up

$34,594

Up $9,487 (+38%) from 2023

Expenses

Down

$23,609

Down $8,773 (-27%) from 2023

Net Income

Up

$10,985

Up $18,260 (+251%) from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10K$5.0K$0-$5.0K-$10KAssets 2023: -$7,275Liabilities 2023: $0Net Assets 2023: -$7,2752023Assets 2024: $7,210Liabilities 2024: $3,500Net Assets 2024: $3,7102024

Highlighted filing

2024

Assets$7,210
Liabilities$3,500
Net Assets$3,710
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40K$20K$0-$20KRevenue 2023: $25,107Expenses 2023: $32,382Net Income 2023: -$7,2752023Revenue 2024: $34,594Expenses 2024: $23,609Net Income 2024: $10,9852024

Highlighted filing

2024

Revenue$34,594
Expenses$23,609
Net Income$10,985
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$7,210
Liabilities
$3,500
Net assets
$3,710
Revenue
$34,594
Expenses
$23,609
Net income
$10,985
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.21$3.50$3.71$34.6$23.6$11.0
2023Detailed filing. Detailed filing data is available for this year.$7.28$0.00$7.28$25.1$32.4$7.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.2
Gross Receipts
$34,594
Mission and Program Overview

Mission

Promote art in school age children and autisitic children

To promote the arts in school age children and autistic children

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$8,990--
Pledges and Grants Receivable$16,117$5,210▼ $10,907
Cap Stk Tr Prin Current Funds$25,107$3,710▼ $21,397
Cash and Non-Interest-Bearing Accounts-$2,000-
Rtn Earn Endowment Incm Other Fnds$-32,382--
Prepaid Expenses and Deferred Charges$-32,382--
Total Assets$-7,275$7,210▲ $14,485
Liabilities
Accounts Payable and Accrued Expenses-$3,500-
Total Liabilities$0$3,500▲ $3,500
Net Assets / Fund Balance
Total Net Assets Fund Balance$-7,275$3,710▲ $10,985
Total Liabilities and Net Assets / Fund Balance$-7,275$7,210▲ $14,485
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Candy PeaseDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$18,597
Program Service Revenue
$15,997
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,500
Change in Net Assets
$10,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,609
Total Fundraising Expense$3,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$10,435--$10,435
Fees for Services Other$6,920-$3,000$9,920
Other Expenses$1,860--$1,860
Information Technology$885--$885
Office Expenses$315--$315
Advertising$194--$194
Total Functional Expenses$20,609$0$3,000$23,609
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
Filing and Contact Details

Filer

Filer Name
2nd Floor Gallery Limited
EIN
87-3669338
Phone
2606097010
Address
238 N LINE ST, CHURUBUSCO, IN 46723

Signing Officer

Name
Candy Pease
Title
Member
Phone
2606097010
Signed
2025-08-25
Discuss with paid preparer
No

Organization Details

Principal Officer
Candy Pease
Formed
2022
Legal Domicile
In
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
5

Preparer

Firm
H and R Block
Address
107 S MAIN ST, CHURUBUSCO, IN 46723
Preparer
Bonnie Arnold
Phone
8004725625
Supplemental Narrative

Additional Explanations

Part III Line 4

“Conducted summer art camp and fall gala”

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