Civic Intelligence

Maude I Kerns Art Center

990 • Fiscal year 2015 • EIN 93-0511950

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 03, 2016

1910 E 15th AveEugene, OR 97403-2007

(541) 345-1571

Siviq Scores

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

Liabilities / Assets

78th percentile

0.12x

Higher debt load relative to assets than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

32nd percentile

-4.0%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

38th percentile

-3.5%

Faster asset growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

29th percentile

-14%

Faster revenue growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Flat

$119,329

Flat from 2015

Net Assets

Flat

$105,145

Flat from 2015

Liabilities

Flat

$14,184

Flat from 2015

Revenue

Flat

$368,244

Flat from 2015

Expenses

Flat

$382,907

Flat from 2015

Net Income

Flat

-$14,663

Flat from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $118,682Liabilities 2010: $17,290Net Assets 2010: $101,3922010Assets 2011: $120,749Liabilities 2011: $14,125Net Assets 2011: $106,6242011Assets 2012: $117,529Liabilities 2012: $23,534Net Assets 2012: $93,9952012Assets 2013: $110,857Liabilities 2013: $28,625Net Assets 2013: $82,2322013Assets 2014: $123,593Liabilities 2014: $2,704Net Assets 2014: $120,8892014Assets 2015: $119,329Liabilities 2015: $14,184Net Assets 2015: $105,1452015Assets 2015: $119,329Liabilities 2015: $14,184Net Assets 2015: $105,1452015Assets 2016: $115,119Liabilities 2016: $2,663Net Assets 2016: $112,4562016Assets 2017: $137,406Liabilities 2017: $6,513Net Assets 2017: $130,8932017Assets 2018: $122,368Liabilities 2018: $7,202Net Assets 2018: $115,1662018Assets 2019: $130,843Liabilities 2019: $10,595Net Assets 2019: $120,2482019Assets 2020: $177,727Liabilities 2020: $4,576Net Assets 2020: $173,1512020Assets 2021: $194,658Liabilities 2021: $3,790Net Assets 2021: $190,8682021Assets 2022: $256,870Liabilities 2022: $6,728Net Assets 2022: $250,1422022Assets 2023: $255,058Liabilities 2023: $5,609Net Assets 2023: $249,4492023Assets 2024: $270,973Liabilities 2024: $6,883Net Assets 2024: $264,0902024

Highlighted filing

2015

Assets$119,329
Liabilities$14,184
Net Assets$105,145

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $173,0462010Expenses 2011: $176,1972011Revenue 2012: $377,446Expenses 2012: $390,075Net Income 2012: -$12,6292012Revenue 2013: $375,934Expenses 2013: $387,697Net Income 2013: -$11,7632013Revenue 2014: $427,272Expenses 2014: $388,615Net Income 2014: $38,6572014Revenue 2015: $368,244Expenses 2015: $382,907Net Income 2015: -$14,6632015Revenue 2015: $368,244Expenses 2015: $382,907Net Income 2015: -$14,6632015Revenue 2016: $422,418Expenses 2016: $415,291Net Income 2016: $7,1272016Revenue 2017: $458,131Expenses 2017: $439,694Net Income 2017: $18,4372017Revenue 2018: $443,835Expenses 2018: $457,270Net Income 2018: -$13,4352018Revenue 2019: $405,903Expenses 2019: $400,821Net Income 2019: $5,0822019Revenue 2020: $275,764Expenses 2020: $222,861Net Income 2020: $52,9032020Revenue 2021: $322,211Expenses 2021: $304,494Net Income 2021: $17,7172021Revenue 2022: $377,041Expenses 2022: $318,336Net Income 2022: $58,7052022Revenue 2023: $397,578Expenses 2023: $398,161Net Income 2023: -$5832023Revenue 2024: $646,166Expenses 2024: $635,440Net Income 2024: $10,7262024

Highlighted filing

2015

Revenue$368,244
Expenses$382,907
Net Income-$14,663
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 3, 2016
Return Version
2015v2.1
Gross Receipts
$368,244
Mission and Program Overview

Mission

To provide art education and promote art appreciation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$38,115$47,199▲ $9,084
Investments in Publicly Traded Securities$28,200$21,073▼ $7,127
Savings and Temporary Cash Investments$2,646$8,564▲ $5,918
Pledges and Grants Receivable$1,500--
Cash and Non-Interest-Bearing Accounts$10,554$-85▼ $10,639
Total Assets$123,593$119,329▼ $4,264
Other Assets Total$42,578$42,578→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,704$14,184▲ $11,480
Total Liabilities$2,704$14,184▲ $11,480
Net Assets / Fund Balance
Unrestricted Net Assets$93,143$77,399▼ $15,744
Permanently Rstr Net Assets$27,746$27,746→ $0
Total Net Assets Fund Balance$120,889$105,145▼ $15,744
Total Liabilities and Net Assets / Fund Balance$123,593$119,329▼ $4,264

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$28,334$119,241$147,575
Equipment$5,865$51,073$56,938
Land$13,000-$13,000
Other Assets Org$42,578--
Compensation and Service Providers

Board Members and Trustees

NameTitle
David WadePresident
Dale MuellerBoard Member
Esther Jacobson-tepferBord Member
Lloyd MaddenBord Member
Alison VossSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$98,394
Program Service Revenue
$268,973
Investment Income
$877
Other Revenue
$0
All Other Contributions
$82,985
Change in Net Assets
$-14,663
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$259,346
Salaries, Compensation, and Employee Benefits$123,461
Total Fundraising Expense$20,314
Grants and Similar Amounts Paid$100
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,577$12,186$14,367$111,130
Fees for Services Other$108,489$333-$108,822
Occupancy$12,583$3,381$918$16,882
Insurance$10,484$1,510$1,781$13,775
Office Expenses$4,852$6,159-$11,011
Payroll Taxes$7,677$1,106$1,304$10,087
Information Technology$6,110$880$1,038$8,028
Advertising$5,683--$5,683
All Other Expenses$3,406$668-$4,074
Fees for Services Accounting$289$3,356-$3,645
Depreciation Depletion$2,660$383$452$3,495
Other Expenses$2,575$3,730-$2,575
Other Employee Benefits$1,708$246$290$2,244
Interest$788$114$134$1,036
Travel$57$500-$557
Conferences and Meetings$176$26$30$232
Foreign Grants$100--$100
Total Functional Expenses$328,015$34,578$20,314$382,907
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Page 6, Part VI, Line 7A

Members ratify the new board directors nominated by board of directors at annual meeting of members.

Form 990, Page 6, Part VI, Line 11B

The secretary and executive director review 990 before filing.

Form 990, Page 6, Part VI, Line 12C

Conflicts are resolved as issues develop which is extremly rare.

Form 990, Page 6, Part VI, Line 15A

The board of directors determines salary of executive director based on comparable wages in the area and duties performed annually.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Maude Kerns Art Center
EIN
93-0511950
Phone
5413451571
Address
1910 E 15TH AVE, EUGENE, OR 97403-2007

Signing Officer

Name
Karen Pavelec
Title
Executive Director
Phone
5413451571
Signed
2016-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Pavelec
Voting Board Members
5
Independent Board Members
5
Employees
5

Preparer

Firm
Emge & Whyte
Address
2505 W 11TH, EUGENE, OR 97402
Preparer
Eugene D Emge
Phone
5414852100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services 19,850 0 0 contract services 88,639 333 0

Form 990, Part XI, Line 9

Prior year adjustment -5 total -5

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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/PublicSupportPY170Pct00.78930
IRS990ScheduleA/PublicSupportTotal170Amt0305683
IRS990ScheduleA/SubstantialContributorsTotAmt0114668
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt098394
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0117598
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt073942
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt068615
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt061802
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0420351
IRS990ScheduleA/TotalSupportAmt0425280
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt028334
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0119241
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0147575
IRS990ScheduleD/EquipmentGrp/BookValueAmt05865
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051073
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056938
IRS990ScheduleD/LandGrp/BookValueAmt013000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt042578
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ART COLLECTION
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047199
IRS990ScheduleD/TotalBookValueOtherAssetsAmt042578
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS RATIFY THE NEW BOARD DIRECTORS NOMINATED BY BOARD OF DIRECTORS AT ANNUAL MEETING OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SECRETARY AND EXECUTIVE DIRECTOR REVIEW 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICTS ARE RESOLVED AS ISSUES DEVELOP WHICH IS EXTREMLY RARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DETERMINES SALARY OF EXECUTIVE DIRECTOR BASED ON COMPARABLE WAGES IN THE AREA AND DUTIES PERFORMED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT SERVICES 19,850 0 0 CONTRACT SERVICES 88,639 333 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRIOR YEAR ADJUSTMENT -5 TOTAL -5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0123593
IRS990/TotalAssetsEOYAmt0119329
IRS990/TotalAssetsGrp/BOYAmt0123593
IRS990/TotalAssetsGrp/EOYAmt0119329
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt098394
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020314
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034578
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0328015
IRS990/TotalFunctionalExpensesGrp/TotalAmt0382907
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02704
IRS990/TotalLiabilitiesEOYAmt014184
IRS990/TotalLiabilitiesGrp/BOYAmt02704
IRS990/TotalLiabilitiesGrp/EOYAmt014184
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0120889
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0105145
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt049
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt049
IRS990/TotalProgramServiceExpensesAmt0328015
IRS990/TotalProgramServiceRevenueAmt0268973
IRS990/TotalRevenueGrp/ExclusionAmt0877
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0268973
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0368244
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0123593
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0119329
IRS990/TravelGrp/ManagementAndGeneralAmt0500
IRS990/TravelGrp/ProgramServicesAmt057
IRS990/TravelGrp/TotalAmt0557
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt093143
IRS990/UnrestrictedNetAssetsGrp/EOYAmt077399
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01910 E 15TH ST
IRS990/USAddress/CityNm0EUGENE
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097403
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0MKARTCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN PAVELEC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05413451571
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAUDE KERNS ART CENTER
ReturnHeader/Filer/BusinessNameControlTxt0MAUD
ReturnHeader/Filer/EIN0930511950
ReturnHeader/Filer/PhoneNum05413451571
ReturnHeader/Filer/USAddress/AddressLine1Txt01910 E 15TH AVE
ReturnHeader/Filer/USAddress/CityNm0EUGENE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0974032007
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930991735
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EMGE & WHYTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02505 W 11TH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EUGENE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097402
ReturnHeader/PreparerPersonGrp/PhoneNum05414852100
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EUGENE D EMGE
ReturnHeader/ReturnTs02016-11-04T15:37:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$0.07$2.64$6.46$6.35$0.11
2023Summary only. Only limited summary data is available for this year.$2.55$0.06$2.49$3.98$3.98$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$0.07$2.50$3.77$3.18$0.59
2021Summary only. Only limited summary data is available for this year.$1.95$0.04$1.91$3.22$3.04$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.05$1.73$2.76$2.23$0.53
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.11$1.20$4.06$4.01$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.07$1.15$4.44$4.57$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.07$1.31$4.58$4.40$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.03$1.12$4.22$4.15$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.19$0.14$1.05$3.68$3.83$0.15
2015Summary only. Only limited summary data is available for this year.$1.19$0.14$1.05$3.68$3.83$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.03$1.21$4.27$3.89$0.39
2013Detailed filing. Detailed filing data is available for this year.$1.11$0.29$0.82$3.76$3.88$0.12
2012Summary only. Only limited summary data is available for this year.$1.18$0.24$0.94$3.77$3.90$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.14$1.07$1.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.17$1.01$1.73