Civic Intelligence

Arts Council of Lake Oswego

EIN 93-1278854 • 501(c)3 • Lake Oswego, OR

Profile

The(aclo) works to ensure that arts are an integral part of life in our community, now and into the future. Aclo facilitates the placement and preservation of public art in lake oswego, provides access to art exhibits for residents, visitors, & advances lifelong learning.

PO Box 369Lake Oswego, OR 97034

www.artscouncillo.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

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

Net Margin

38th percentile

-3.4%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

98th percentile

$97,734

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 26.3% of source-year revenue.

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

Asset Growth

48th percentile

-3.3%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$375,283

Down $12,712 (-3.3%) from 2023

Liabilities

Up

$6,361

Up $2,240 (+54%) from 2023

Net Assets

Down

$368,922

Down $14,952 (-3.9%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin38th percentile

Revenue

Up

$371,294

Up $65,324 (+21%) from 2023

Expenses

Up

$383,874

Up $44,501 (+13%) from 2023

Net Income

Up

-$12,580

Up $20,823 (+62%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$600K$400K$200K$0Assets 2011: $57,078Liabilities 2011: $0Net Assets 2011: $57,0782011Assets 2012: $31,711Liabilities 2012: $975Net Assets 2012: $30,7362012Assets 2013: $8,217Liabilities 2013: $133Net Assets 2013: $8,0842013Assets 2014: $26,356Liabilities 2014: $0Net Assets 2014: $26,3562014Assets 2015: $68,383Liabilities 2015: $2,879Net Assets 2015: $65,5042015Assets 2016: $98,253Liabilities 2016: $2,345Net Assets 2016: $95,9082016Assets 2017: $107,892Liabilities 2017: $3,108Net Assets 2017: $104,7842017Assets 2018: $106,222Liabilities 2018: $2,792Net Assets 2018: $103,4302018Assets 2019: $168,910Liabilities 2019: $4,263Net Assets 2019: $164,6472019Assets 2020: $310,422Liabilities 2020: $32,823Net Assets 2020: $277,5992020Assets 2021: $377,401Liabilities 2021: $86,043Net Assets 2021: $291,3582021Assets 2022: $422,669Liabilities 2022: $7,904Net Assets 2022: $414,7652022Assets 2023: $387,995Liabilities 2023: $4,121Net Assets 2023: $383,8742023Assets 2024: $375,283Liabilities 2024: $6,361Net Assets 2024: $368,9222024

Highlighted filing

2024

Assets$375,283
Liabilities$6,361
Net Assets$368,922
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $160,003Expenses 2011: $147,535Net Income 2011: $12,4682011Revenue 2012: $133,566Expenses 2012: $159,908Net Income 2012: -$26,3422012Revenue 2013: $144,753Expenses 2013: $167,405Net Income 2013: -$22,6522013Revenue 2014: $209,528Expenses 2014: $191,256Net Income 2014: $18,2722014Revenue 2015: $220,663Expenses 2015: $182,687Net Income 2015: $37,9762015Revenue 2016: $227,953Expenses 2016: $200,567Net Income 2016: $27,3862016Revenue 2017: $228,416Expenses 2017: $220,294Net Income 2017: $8,1222017Revenue 2018: $232,982Expenses 2018: $229,578Net Income 2018: $3,4042018Revenue 2019: $321,340Expenses 2019: $260,123Net Income 2019: $61,2172019Revenue 2020: $425,301Expenses 2020: $316,612Net Income 2020: $108,6892020Revenue 2021: $411,878Expenses 2021: $378,827Net Income 2021: $33,0512021Revenue 2022: $426,042Expenses 2022: $309,727Net Income 2022: $116,3152022Revenue 2023: $305,970Expenses 2023: $339,373Net Income 2023: -$33,4032023Revenue 2024: $371,294Expenses 2024: $383,874Net Income 2024: -$12,5802024

Highlighted filing

2024

Revenue$371,294
Expenses$383,874
Net Income-$12,580
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$375,283
Liabilities
$6,361
Net assets
$368,922
Revenue
$371,294
Expenses
$383,874
Net income
-$12,580
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.75$0.06$3.69$3.71$3.84$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.88$0.04$3.84$3.06$3.39$0.33
2022Detailed filing. Detailed filing data is available for this year.$4.23$0.08$4.15$4.26$3.10$1.16
2021Detailed filing. Detailed filing data is available for this year.$3.77$0.86$2.91$4.12$3.79$0.33
2020Detailed filing. Detailed filing data is available for this year.$3.10$0.33$2.78$4.25$3.17$1.09
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.04$1.65$3.21$2.60$0.61
2018Summary only. Only limited summary data is available for this year.$1.06$0.03$1.03$2.33$2.30$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.03$1.05$2.28$2.20$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.98$0.02$0.96$2.28$2.01$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.68$0.03$0.66$2.21$1.83$0.38
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$2.10$1.91$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$1.45$1.67$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.01$0.31$1.34$1.60$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$1.60$1.48$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 12, 2025
Return Version
2023v6.0
Gross Receipts
$371,294
Mission and Program Overview

Mission

To ensure the arts are an integral part of life in lake oswego. Through outdoor sculpture exhibit, we support arts education with free docent-led school tours. We offer exhibitions, artist presentations and special events in 510 museum space and maintain public art collection.

The(aclo) works to ensure that arts are an integral part of life in our community, now and into the future. Aclo facilitates the placement and preservation of public art in lake oswego & provides access to art exhibits for residents and visitors & advances lifelong learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$383,874$368,922▼ $14,952
Savings and Temporary Cash Investments$400,813$366,108▼ $34,705
Cash and Non-Interest-Bearing Accounts$-12,818$9,175▲ $21,993
Total Assets$387,995$375,283▼ $12,712
Liabilities
Other Liabilities$4,121$6,361▲ $2,240
Total Liabilities$4,121$6,361▲ $2,240
Net Assets / Fund Balance
Total Net Assets Fund Balance$383,874$368,922▼ $14,952
Total Liabilities and Net Assets / Fund Balance$387,995$375,283▼ $12,712
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nicole NathanExecutive DirectorFT$88,316$9,418$97,734

Board Members and Trustees

NameTitle
Melissa MessnerPast President
Samantha SpringerPresident
Elizabeth SattelbergerVice President
Aaron FishmanDirector
Amy KjesboDirector
Bevery AldingerDirector
Bonnie CartwrightDirector
Carey HaladayDirector
Lynne NaughtonDirector
Matthew BorghardDirector
Nan RobertsonDirector
Patrick GutierrezDirector
James FrankSecretary
Lawrence KitchenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$140,827
Program Service Revenue
$212,158
Investment Income
$18,309
Other Revenue
$0
All Other Contributions
$95,043
Change in Net Assets
$-12,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$254,933
Other Expenses$128,941
Total Fundraising Expense$41,876
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$82,481$32,992$11,420$126,893
Current Officers, Directors, Trustees, and Key Employees$57,405$22,962$7,948$88,315
Other Employee Benefits$13,011$5,204$1,801$20,016
Payroll Taxes$12,811$5,124$1,774$19,709
Office Expenses$8,206$3,282$1,136$12,624
Fees for Services Other$5,741$2,297$795$8,833
Fees for Services Accounting-$7,241-$7,241
Other Expenses-$6,594$16,689$6,594
Advertising$1,359$544$188$2,091
Insurance$902$361$125$1,388
Total Functional Expenses$181,916$160,082$41,876$383,874
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Artmart$18,167$18,167$949$17,218
Art Elevated$17,662$17,662$5,231$12,431
Total Events$43,070$43,070$13,127$29,943
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$6,885
Employee Benefits-
Payroll Taxes$-524
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 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
Yes
Other officer compensation reviewed
Yes
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 is reviewed by the executive director and the treasurer in detail before filing, a copy of the 990 is provided to the board of directors”

Conflict of interest policy compliance Part VI line 12C

“An annual conflict of interest policy is signed by individual officers, directors, or trustees, and key employees on a yearly basis and kept on file.”

CEO executive director top management comp Part VI line 15A

“Aclo uses comparability studies to set salaries for the executive director and the key employees as required by oregon law.”

Other officer or key employee compensation Part VI line 15B

“Aclo uses comparability studies to set salaries for the executive director and the key employees as required by oregon law. The executive directors salary is specifically approved by the board of directors.”

Governing documents etc available to public Part VI line 19

“Aclos financials and tax returns are available through guidestar and other public websites to examine at will. In addition, upon request we are happy to supply a copy of our 990 and or oregon ct-12 upon request.”

Filing and Contact Details

Filer

Filer Name
Arts Council of Lake Oswego
EIN
93-1278854
Address
PO BOX 369, LAKE OSWEGO, OR 97034

Signing Officer

Name
Lawrence Kitchen
Title
Treasurer
Phone
5032721214
Signed
2025-02-12
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
14
Employees
4
Volunteers
142

Preparer

Firm
Mokum Tax Solutions LLC
Address
5200 SW Meadows Road Ste 200, Lake Oswego, OR 97035
Preparer
Mirjam Metcalf
Phone
5033443888
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Board expense - $190volunteer expense - $1563grant expense - $1688banking fees - $1560utilities -$408misc - $126gateway - $35855other - $791”

Raw XML AppendixShowing 400 of 484 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
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IRS990/MissionDesc0THE(ACLO) WORKS TO ENSURE THAT ARTS ARE AN INTEGRAL PART OF LIFE IN OUR COMMUNITY, NOW AND INTO THE FUTURE. ACLO FACILITATES THE PLACEMENT AND PRESERVATION OF PUBLIC ART IN LAKE OSWEGO & PROVIDES ACCESS TO ART EXHIBITS FOR RESIDENTS AND VISITORS & ADVANCES LIFELONG LEARNING.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC ART ACQUISITION: ANNUALLY THE ARTS COUNCIL ACQUIRES ONE NEW ART SCULPTURE FOR THE CITY OF LAKE OSWEGO VIA THE POPULAR PEOPLES CHOICE ACTIVITY. MEMBERS OF THE COMMUNITY VOTE FOR ONE OF THE SCULPTURES ON EXHIBIT THROUGHOUT THE COMMUNITY TO ADD TO THE CITYS PERMANENT COLLECTION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ART ELEVATED - EVENT FEATURING SELECTED COMMUNITY ARTISTS INVITED TO DIPLAY THEIR WORK AND THEIR ARTISTIC PROCESS. ATTENDEES CAN INTERACT WITH THE ARTISTS, ASK QUESTIONS, AND PURCHSE THEIR ART.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0GWW CELEBRATION - ANNUAL EVENT TO CELEBRATE THE CITY OF LAKE OSWEGOS PUBLIC ART. ALL CITIZENS OF LO ARE INVITED TO UNVEIL NEW EXIBITS, MEET THE ARTISTS, AND PARTICIATE IN DOCENT TOURS OF THE CITY ARTWORK.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1ART EDUCATION: COMMUNITY ART EDUCATION EVENTS LIKE ART-MAKING WHERE CHILDREN, ADULTS, AND PEOPLE OF ALL AGES PARTICIPATE IN VARIOUS HANDS-ON ART PROJECTS, AND COMMUNITY CONVERSATIONS WHERE PARTICIPANTS LEARN ABOUT THE PROCESS, TECHNIQUES, AND HISTORY OF VARIOUS LOCAL AND REGIONAL ARTISTS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2ART SPACE: INDOOR EXHIBITION PROGRAM HOSTING SIX ROTATING MONTHLY EXHIBITIONS FEATURING THE WORK OF LOCAL & REGIONAL ARTISTS OF ALL MEDIA.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3ART MART - MEMBERS OF THE COMMUNITY CAN DONATE THEIR OLD COLLECTIBLES AND ARTWORKS TO MAKE ROOM IN THEIR HOMES FOR SOMETHING NEW.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4HOLIDAY MARKETPLACE - FACILITATING A SPACE FOR LOCAL ARTISTS TO DIPLAY WHEIR WORKS AND COMMUNITY MEMBERS CAN PURCHASE PRODUCTS, MEET THE ARTISTS, AND LEARN ABOUT THEIR VARIOUS PROCESSES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER IN DETAIL BEFORE FILING, A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ANNUAL CONFLICT OF INTEREST POLICY IS SIGNED BY INDIVIDUAL OFFICERS, DIRECTORS, OR TRUSTEES, AND KEY EMPLOYEES ON A YEARLY BASIS AND KEPT ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACLO USES COMPARABILITY STUDIES TO SET SALARIES FOR THE EXECUTIVE DIRECTOR AND THE KEY EMPLOYEES AS REQUIRED BY OREGON LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACLO USES COMPARABILITY STUDIES TO SET SALARIES FOR THE EXECUTIVE DIRECTOR AND THE KEY EMPLOYEES AS REQUIRED BY OREGON LAW. THE EXECUTIVE DIRECTORS SALARY IS SPECIFICALLY APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACLOS FINANCIALS AND TAX RETURNS ARE AVAILABLE THROUGH GUIDESTAR AND OTHER PUBLIC WEBSITES TO EXAMINE AT WILL. IN ADDITION, UPON REQUEST WE ARE HAPPY TO SUPPLY A COPY OF OUR 990 AND OR OREGON CT-12 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD EXPENSE - $190VOLUNTEER EXPENSE - $1563GRANT EXPENSE - $1688BANKING FEES - $1560UTILITIES -$408MISC - $126GATEWAY - $35855OTHER - $791
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11

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