Civic Intelligence

Coos Art Museum

990 • Fiscal year 2016 • EIN 93-6041248

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 27, 2017

235 Anderson AvenueCoos Bay, OR 97420

(541) 267-3901

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

60th percentile

7.6%

Higher net margin than 60% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

91st percentile

$47,657

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

59th percentile

7.1%

Faster asset growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

31%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$420,250

Up $27,685 (+7.1%) from 2015

Net Assets

Up

$396,344

Up $26,896 (+7.3%) from 2015

Liabilities

Up

$23,906

Up $789 (+3.4%) from 2015

Revenue

Up

$354,847

Up $83,352 (+31%) from 2015

Expenses

Up

$327,951

Up $54,409 (+20%) from 2015

Net Income

Up

$26,896

Up $28,943 (+1414%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $327,077Liabilities 2011: $21,407Net Assets 2011: $305,6702011Assets 2012: $328,234Liabilities 2012: $21,644Net Assets 2012: $306,5902012Assets 2013: $331,226Liabilities 2013: $22,082Net Assets 2013: $309,1442013Assets 2014: $395,638Liabilities 2014: $24,143Net Assets 2014: $371,4952014Assets 2015: $392,565Liabilities 2015: $23,117Net Assets 2015: $369,4482015Assets 2016: $420,250Liabilities 2016: $23,906Net Assets 2016: $396,3442016Assets 2017: $419,823Liabilities 2017: $25,746Net Assets 2017: $394,0772017Assets 2018: $493,524Liabilities 2018: $27,837Net Assets 2018: $465,6872018Assets 2019: $459,621Liabilities 2019: $21,415Net Assets 2019: $438,2062019Assets 2020: $695,441Liabilities 2020: $19,950Net Assets 2020: $675,4912020Assets 2021: $841,559Liabilities 2021: $30,293Net Assets 2021: $811,2662021Assets 2022: $2,072,302Liabilities 2022: $33,887Net Assets 2022: $2,038,4152022Assets 2023: $2,356,525Liabilities 2023: $103,354Net Assets 2023: $2,253,1712023Assets 2024: $2,506,380Liabilities 2024: $133,820Net Assets 2024: $2,372,5602024

Highlighted filing

2016

Assets$420,250
Liabilities$23,906
Net Assets$396,344

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $169,698Expenses 2011: $220,715Net Income 2011: -$51,0172011Revenue 2012: $161,374Expenses 2012: $175,275Net Income 2012: -$13,9012012Revenue 2013: $183,234Expenses 2013: $199,099Net Income 2013: -$15,8652013Revenue 2014: $277,551Expenses 2014: $215,200Net Income 2014: $62,3512014Revenue 2015: $271,495Expenses 2015: $273,542Net Income 2015: -$2,0472015Revenue 2016: $354,847Expenses 2016: $327,951Net Income 2016: $26,8962016Revenue 2017: $255,695Expenses 2017: $257,962Net Income 2017: -$2,2672017Revenue 2018: $328,223Expenses 2018: $256,613Net Income 2018: $71,6102018Revenue 2019: $240,153Expenses 2019: $267,634Net Income 2019: -$27,4812019Revenue 2020: $425,937Expenses 2020: $188,652Net Income 2020: $237,2852020Revenue 2021: $351,784Expenses 2021: $216,009Net Income 2021: $135,7752021Revenue 2022: $1,487,414Expenses 2022: $237,505Net Income 2022: $1,249,9092022Revenue 2023: $496,113Expenses 2023: $281,357Net Income 2023: $214,7562023Revenue 2024: $484,043Expenses 2024: $364,654Net Income 2024: $119,3892024

Highlighted filing

2016

Revenue$354,847
Expenses$327,951
Net Income$26,896
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 27, 2017
Return Version
2016v3.0
Gross Receipts
$354,847
Mission and Program Overview

Mission

To serve the community by sustaining an art museum and with its collections, exhibits, and educational programs, promoting appreciation and understanding for the arts and expression in the arts.

Appreciation, exhibition and education of art.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$178,924$190,671▲ $11,747
Cash and Non-Interest-Bearing Accounts$141,728$150,907▲ $9,179
Land, Buildings, and Equipment, Net$71,913$78,672▲ $6,759
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$392,565$420,250▲ $27,685
Other Assets Total-$0-
Liabilities
Other Liabilities$19,440$19,846▲ $406
Accounts Payable and Accrued Expenses$3,677$4,060▲ $383
Total Liabilities$23,117$23,906▲ $789
Net Assets / Fund Balance
Permanently Rstr Net Assets$178,924$190,670▲ $11,746
Unrestricted Net Assets$134,233$156,744▲ $22,511
Temporarily Rstr Net Assets$56,291$48,930▼ $7,361
Total Net Assets Fund Balance$369,448$396,344▲ $26,896
Total Liabilities and Net Assets / Fund Balance$392,565$420,250▲ $27,685

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$50,982$149,738$200,720
Other Land Buildings$26,654$57,605$84,259
Equipment$1,036$3,034$4,070
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steven BroocksEx DirectorFT$47,657$47,657

Board Members and Trustees

NameTitle
Herb YussimPresident
Dr Gerald MillerDirector
Emily AshworthDirector
John BeaneDirector
Matte HannaDirector
Sarita SouthgateDirector
Tom FosterDirector
Virginia MaineDirector
William DelimontDirector
Kathleen ZappelliSecretary
Ken AyersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$179,765
Program Service Revenue
$96,230
Investment Income
$20,165
Other Revenue
$58,687
All Other Contributions
$179,765
Change in Net Assets
$26,896

Audited Revenue Reconciliation

Revenue per Audited Statements
$354,847
Total Revenue per Audited Statements
$354,847
Total Revenue per Form 990
$354,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,803
Salaries, Compensation, and Employee Benefits$153,148
Total Fundraising Expense$6,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$49,746$42,272$988$93,006
Current Officers, Directors, Trustees, and Key Employees-$47,657-$47,657
Fees for Services Other$30,852--$30,852
All Other Expenses$10,922$8,794$675$20,391
Depreciation Depletion-$15,267-$15,267
Insurance$12,576--$12,576
Payroll Taxes$4,415$7,982$88$12,485
Other Expenses$5,410$4,206$238$9,854
Fees for Services Accounting-$6,705$150$6,855
Advertising$1,621$390-$2,011
Total Functional Expenses$183,085$138,350$6,516$327,951

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$327,951
Total Expenses per Audited Statements$327,951
Total Expenses per Form 990$327,951
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,106
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$56,106$56,106-$56,106
Total Events$56,106$56,106-$56,106
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
Dues Paid in Advance$19,845
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

The form 990 will be reviewed by the executive director and board members. The form 990 will be signed by the executive director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization governing documents, policies, and form 990 are available upon request.

Filing and Contact Details

Filer

Filer Name
Coos Art Museum
EIN
93-6041248
Phone
5412673901
Address
235 ANDERSON AVENUE, COOS BAY, OR 97420

Signing Officer

Name
Steven Broocks
Title
Executive Director
Signed
2017-03-27
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
11
Independent Board Members
11
Employees
11

Preparer

Firm
Wall & Wall PC CPAs
Address
750 Central Ave Suite 102, Coos Bay, OR 97420
Preparer
J Robert Wall CPA
Phone
5412691358
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1920
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IRS990/OtherExpensesGrp/ProgramServicesAmt210000
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IRS990/PYTotalExpensesAmt0273542
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01899
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt068673
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04451
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02197
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01899
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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.$2.51$0.13$2.37$0.48$0.36$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.36$0.10$2.25$0.50$0.28$0.21
2022Detailed filing. Detailed filing data is available for this year.$2.07$0.03$2.04$1.49$0.24$1.25
2021Detailed filing. Detailed filing data is available for this year.$0.84$0.03$0.81$0.35$0.22$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.70$0.02$0.68$0.43$0.19$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$0.24$0.27$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.03$0.47$0.33$0.26$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.39$0.26$0.26$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.02$0.40$0.35$0.33$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$0.27$0.27$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.02$0.37$0.28$0.22$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.33$0.02$0.31$0.18$0.20$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.02$0.31$0.16$0.18$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.02$0.31$0.17$0.22$0.05