Civic Intelligence

Crossroads Creative and Performing Arts Center Inc.

990 • Fiscal year 2022 • EIN 93-0619849

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 18, 2023

2020 Auburn AveBaker City, OR 97814

(541) 523-5369

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

48th percentile

$50,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

58th percentile

4.6%

Faster asset growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

29%

Faster revenue growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,488,991

Up $65,775 (+4.6%) from 2021

Net Assets

Up

$1,487,078

Up $66,154 (+4.7%) from 2021

Liabilities

Down

$1,913

Down $379 (-17%) from 2021

Revenue

Up

$409,543

Up $91,633 (+29%) from 2021

Expenses

Up

$343,389

Up $54,703 (+19%) from 2021

Net Income

Up

$66,154

Up $36,930 (+126%) from 2021

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,523,157Liabilities 2010: $0Net Assets 2010: $1,523,1572010Assets 2011: $1,498,475Liabilities 2011: $0Net Assets 2011: $1,498,4752011Assets 2012: $1,482,310Liabilities 2012: $0Net Assets 2012: $1,482,3102012Assets 2013: $1,426,808Liabilities 2013: $1,648Net Assets 2013: $1,425,1602013Assets 2014: $1,402,319Liabilities 2014: $0Net Assets 2014: $1,402,3192014Assets 2015: $1,378,631Liabilities 2015: $0Net Assets 2015: $1,378,6312015Assets 2016: $1,512,473Liabilities 2016: $0Net Assets 2016: $1,512,4732016Assets 2017: $1,420,308Liabilities 2017: $2,398Net Assets 2017: $1,417,9102017Assets 2018: $1,347,980Liabilities 2018: $51,430Net Assets 2018: $1,296,5502018Assets 2019: $1,289,721Liabilities 2019: $27,897Net Assets 2019: $1,261,8242019Assets 2020: $1,394,185Liabilities 2020: $2,485Net Assets 2020: $1,391,7002020Assets 2021: $1,423,216Liabilities 2021: $2,292Net Assets 2021: $1,420,9242021Assets 2022: $1,488,991Liabilities 2022: $1,913Net Assets 2022: $1,487,0782022Assets 2023: $1,395,558Liabilities 2023: $2,822Net Assets 2023: $1,392,7362023Assets 2024: $1,278,309Liabilities 2024: $21,144Net Assets 2024: $1,257,1652024

Highlighted filing

2022

Assets$1,488,991
Liabilities$1,913
Net Assets$1,487,078

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $198,1422010Expenses 2011: $208,2542011Expenses 2012: $225,2172012Revenue 2013: $153,330Expenses 2013: $210,480Net Income 2013: -$57,1502013Revenue 2014: $198,155Expenses 2014: $220,996Net Income 2014: -$22,8412014Revenue 2015: $200,111Expenses 2015: $223,799Net Income 2015: -$23,6882015Revenue 2016: $405,249Expenses 2016: $271,407Net Income 2016: $133,8422016Revenue 2017: $204,038Expenses 2017: $298,601Net Income 2017: -$94,5632017Revenue 2018: $192,101Expenses 2018: $313,461Net Income 2018: -$121,3602018Revenue 2019: $290,666Expenses 2019: $325,392Net Income 2019: -$34,7262019Revenue 2020: $409,576Expenses 2020: $279,700Net Income 2020: $129,8762020Revenue 2021: $317,910Expenses 2021: $288,686Net Income 2021: $29,2242021Revenue 2022: $409,543Expenses 2022: $343,389Net Income 2022: $66,1542022Revenue 2023: $327,878Expenses 2023: $422,220Net Income 2023: -$94,3422023Revenue 2024: $689,350Expenses 2024: $824,921Net Income 2024: -$135,5712024

Highlighted filing

2022

Revenue$409,543
Expenses$343,389
Net Income$66,154
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 18, 2023
Return Version
2022v5.0
Gross Receipts
$436,926
Mission and Program Overview

Mission

Dedicated to offering creative & performing arts to residents of all ages in baker county and the surrounding region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,070,478$1,104,389▲ $33,911
Savings and Temporary Cash Investments$273,739$234,364▼ $39,375
Cash and Non-Interest-Bearing Accounts$64,501$135,132▲ $70,631
Accounts Receivable-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,423,216$1,488,991▲ $65,775
Other Assets Total$14,498$15,106▲ $608
Liabilities
Other Liabilities$668$1,718▲ $1,050
Accounts Payable and Accrued Expenses$1,624$195▼ $1,429
Total Liabilities$2,292$1,913▼ $379
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,147,185$1,252,714▲ $105,529
Net Assets With Donor Restrictions$273,739$234,364▼ $39,375
Total Net Assets Fund Balance$1,420,924$1,487,078▲ $66,154
Total Liabilities and Net Assets / Fund Balance$1,423,216$1,488,991▲ $65,775

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,093,443$522,698$1,616,141
Other Land Buildings$1,679$28,936$30,615
Equipment$9,267$15,936$25,203
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ginger SavageExecutive DirectorFT$50,000$50,000
Alyson SpieringCommunity Art DirectorPT$25,420$25,420
Karen L OwenOffice ManagerPT$20,819$20,819
Katie AshEducation CoordinatorPT$13,225$13,225

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$336,957
Program Service Revenue
$62,206
Investment Income
$1,226
Other Revenue
$9,154
All Other Contributions
$174,478
Change in Net Assets
$66,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,800
Salaries, Compensation, and Employee Benefits$130,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,992--$69,992
Current Officers, Directors, Trustees, and Key Employees-$50,000-$50,000
Depreciation Depletion$41,715--$41,715
Advertising$33,607--$33,607
Occupancy-$24,434-$24,434
All Other Expenses$14,157$4,016-$18,173
Payroll Taxes$5,625$4,505-$10,130
Fees for Services Accounting-$8,814-$8,814
Insurance$7,923--$7,923
Other Expenses$4,818--$4,818
Travel$3,258--$3,258
Other Employee Benefits$467--$467
Fees for Service Investment Mgmnt Fees-$30-$30
Total Functional Expenses$251,590$91,799$0$343,389
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,457
Fundraising Direct Expenses$27,383
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Shows/events$36,457$36,457$27,383$9,074
Total Events$36,457$36,457$27,383$9,074
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
Fiscal Sponsorships$1,717
Rounding$1
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

Governance Explanations

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

Executive director reviews 990 with officers.

Form 990, Part VI, Section C, Line 19

All documents available to public upon request.

Filing and Contact Details

Filer

Filer Name
Crossroads Creative & Performing Arts
EIN
93-0619849
Phone
5415235369
Address
2020 AUBURN AVE, BAKER CITY, OR 97814

Signing Officer

Name
Brian Watt
Title
Chairman
Signed
2023-07-18
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
100

Preparer

Firm
Kristin Colton CPA Accountancy PC
Address
1950 Church Street Suite A, Baker City, OR 97814
Preparer
Kristin Colton
Phone
5415239716
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt062206
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01093443
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0522698
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01616141
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01679
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028936
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.28$0.02$1.26$0.69$0.82$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.39$0.33$0.42$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.41$0.34$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.32$0.29$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.41$0.28$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.03$1.26$0.29$0.33$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.35$0.05$1.30$0.19$0.31$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.20$0.30$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.41$0.27$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.20$0.22$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.20$0.22$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.15$0.21$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.50$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$0.20