Civic Intelligence

Arts Central

990 • Fiscal year 2015 • EIN 93-0696258

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

313 SW Shevlin Hixon DriveBend, OR 97702

(503) 201-8245

Siviq Scores

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

Liabilities / Assets

81st percentile

0.20x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.07x

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

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

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

16th percentile

-27%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

27th percentile

-16%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Down

$118,066

Down $43,593 (-27%) from 2014

Net Assets

Down

$94,509

Down $57,259 (-38%) from 2014

Liabilities

Up

$23,557

Up $13,666 (+138%) from 2014

Revenue

Down

$325,348

Down $61,376 (-16%) from 2014

Expenses

Up

$374,049

Up $24,414 (+7.0%) from 2014

Net Income

Down

-$48,701

Down $85,790 (-231%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $235,094Liabilities 2011: $25,718Net Assets 2011: $209,3762011Assets 2012: $162,270Liabilities 2012: $12,129Net Assets 2012: $150,1412012Assets 2013: $120,752Liabilities 2013: $9,200Net Assets 2013: $111,5522013Assets 2014: $161,659Liabilities 2014: $9,891Net Assets 2014: $151,7682014Assets 2015: $118,066Liabilities 2015: $23,557Net Assets 2015: $94,5092015Assets 2016: $16,041Liabilities 2016: $24,130Net Assets 2016: -$8,0892016

Highlighted filing

2015

Assets$118,066
Liabilities$23,557
Net Assets$94,509

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $364,339Expenses 2011: $430,384Net Income 2011: -$66,0452011Expenses 2012: $391,2212012Revenue 2013: $359,867Expenses 2013: $396,499Net Income 2013: -$36,6322013Revenue 2014: $386,724Expenses 2014: $349,635Net Income 2014: $37,0892014Revenue 2015: $325,348Expenses 2015: $374,049Net Income 2015: -$48,7012015Revenue 2016: $108,192Expenses 2016: $211,798Net Income 2016: -$103,6062016

Highlighted filing

2015

Revenue$325,348
Expenses$374,049
Net Income-$48,701
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$370,407
Mission and Program Overview

Mission

Arts Central builds an appreciation of the arts through education and advocacy, and encourages the inclusion of the arts in all aspects of community life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$72,449$67,374▼ $5,075
Cash and Non-Interest-Bearing Accounts$60,392$23,458▼ $36,934
Prepaid Expenses and Deferred Charges$1,651$1,651→ $0
Pledges and Grants Receivable$1,475$1,350▼ $125
Savings and Temporary Cash Investments-$11-
Total Assets$161,659$118,066▼ $43,593
Other Assets Total$25,692$24,222▼ $1,470
Liabilities
Other Liabilities-$14,943-
Accounts Payable and Accrued Expenses$9,891$8,614▼ $1,277
Total Liabilities$9,891$23,557▲ $13,666
Net Assets / Fund Balance
Unrestricted Net Assets$151,768$94,509▼ $57,259
Total Net Assets Fund Balance$151,768$94,509▼ $57,259
Total Liabilities and Net Assets / Fund Balance$161,659$118,066▼ $43,593

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$61,498$149,130$210,628
Other Land Buildings$570$28,820$29,390
Equipment$5,306$10,156$15,462
Other Assets Org$24,222--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$25,693-▼ $1,471-$24,222
2014$25,946-▼ $253-$25,693
2013$21,931$2,200▲ $1,815-$25,946
2012$20,841-▲ $1,090-$21,931
2011$23,006-▼ $2,165-$20,841
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cate OHaganExecutive DirectorFT$59,280$5,810$65,090

Board Members and Trustees

NameTitle
Bert KronmillerPresident
Cindy BriggsDirector
Gary ChandlerDirector
Marsha StoutDirector
Susan Harkness-WilliamsDirector
Tammy BaneyDirector Ex-Officio
Brenda KomarSecretary
Alyce DawesTresaurer
Revenue and Support

Revenue Composition

Contributions and Grants
$156,448
Program Service Revenue
$137,580
Investment Income
$435
Other Revenue
$30,885
All Other Contributions
$121,550
Change in Net Assets
$-48,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,283
Other Expenses$141,766
Total Fundraising Expense$41,714
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,615--$145,615
Current Officers, Directors, Trustees, and Key Employees$12,400$28,380$18,500$59,280
Advertising$35,344$11,096$11,096$57,536
Occupancy$21,413$8,297$5,531$35,241
Payroll Taxes$16,641$2,989$1,948$21,578
Other Expenses$11,965--$11,965
Depreciation Depletion$8,639$1,022-$9,661
Office Expenses$5,066$1,377$1,377$7,820
Other Employee Benefits$1,215$2,782$1,813$5,810
Insurance$3,516$2,098-$5,614
Fees for Services Accounting$2,021$2,021-$4,042
All Other Expenses$916$1,482$816$3,214
Fees for Services Other$1,283$1,283-$2,566
Travel$668$1,044-$1,712
Information Technology$713$506-$1,219
Conferences and Meetings$61$351$633$1,045
Interest-$131-$131
Total Functional Expenses$267,476$64,859$41,714$374,049
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$74,652
Fundraising Direct Expenses$45,059
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
B&W Auction$92,102$74,652$45,059$29,593
Total Events$92,102$74,652$45,059$29,593
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Umpqua Loan$7,550
Payroll liabilities$5,573
Due to Cultural Byways$1,500
Visa$320
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 was reviewed by the Board Finance committee before filing.

Conflict of interest policy compliance Part VI line 12C

At the beginning of each year, the board and key employees are required to make a written statement regarding any existing conflicts of interest.

Governing documents etc available to public Part VI line 19

The organization makes it governing documents and conflict of interest policy available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Arts Central
EIN
93-0696258
Address
313 SW Shevlin Hixon Drive, Bend, OR 97702

Signing Officer

Name
Alyce Dawes
Title
Tresurer
Phone
5032018245
Signed
2016-11-15

Organization Details

Formed
2001
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
25
Volunteers
42
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0156448
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0227905
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0199566
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0145653
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0201965
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0931537
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0435
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0847
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01168
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0466
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0550
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03466
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0639217
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt029593
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt038121
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt025628
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt040730
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt029774
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0163846
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.76940
IRS990ScheduleA/PublicSupportPY170Pct00.71850
IRS990ScheduleA/PublicSupportTotal170Amt0845491
IRS990ScheduleA/SubstantialContributorsTotAmt086046
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0156448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0227905
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0199566
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0145653
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0201965
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0931537
IRS990ScheduleA/TotalSupportAmt01098849
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/CYEndwmtFundGrp/BeginningYearBalanceAmt025693
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt024222
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1471
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt025946
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt025693
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-253
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt021931
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt02200
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt025946
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01815
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt020841
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt021931
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01090
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt023006
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt020841
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2165
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt05306
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010156
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015462
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt061498
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0149130
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0210628
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt024222
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OCF Endowment Fund
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0570
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028820
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029390
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05573
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2320
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Umpqua Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2VISA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Due to Cultural Byways
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt067374
IRS990ScheduleD/TotalBookValueOtherAssetsAmt024222
IRS990ScheduleD/TotalLiabilityAmt014943
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt017450
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt017450
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt045059
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0B&W Auction
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt092102
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt092102
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt074652
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt074652
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029593
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt045059
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt045059
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 was reviewed by the Board Finance committee before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1At the beginning of each year, the board and key employees are required to make a written statement regarding any existing conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes it governing documents and conflict of interest policy available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/TaxablePartyNotificationInd0false

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