NEWAYGO COUNTY COUNCIL FOR THE ARTS INCORPORATED: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- NEWAYGO COUNTY COUNCIL FOR THE ARTS INCORPORATED (EIN 38-3000675)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-07-11
- IRS object ID
- 202521929349301532
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-11T17:31:34-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 994260840 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOEREN MAYHEW | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 56 CESAR E CHAVEZ AVE SW STE 100 | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383000675 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEWAYGO COUNTY COUNCIL FOR THE ARTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEWA | BusinessNameControlTxt |
| Phone | 2319244022 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13 E MAIN ST | AddressLine1Txt |
| City | FREMONT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 494121243 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARIANNE BOERIGTER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2319244022 | PhoneNum |
| Signature | 2025-07-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JUSTIN D HAWKES CPA | PreparerPersonNm |
| PTIN | P01807304 | PTIN |
| Phone | 6162355200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARIANNE BOERIGTER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13 E MAIN ST | AddressLine1Txt |
| City | FREMONT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 494121243 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $297,201 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NCCA-ARTSPLACE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE THE ARTS AND ENHANCE THE CULTURAL CLIMATE IN NEWAYGO COUNTY AND SURROUNDING AREAS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 26 | TotalVolunteersCnt |
| Total Gross UBI | $58,458 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $235,383 | PYContributionsGrantsAmt |
| CY Contributions Grants | $186,644 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $89,270 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $95,102 | CYProgramServiceRevenueAmt |
| PY Investment Income | $182 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,480 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,544 | PYOtherRevenueAmt |
| CY Other Revenue | $5,294 | CYOtherRevenueAmt |
| PY Total Revenue | $332,379 | PYTotalRevenueAmt |
| CY Total Revenue | $293,520 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $118,867 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $159,218 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $15,308 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $160,815 | PYOtherExpensesAmt |
| CY Other Expenses | $188,233 | CYOtherExpensesAmt |
| PY Total Expenses | $279,682 | PYTotalExpensesAmt |
| CY Total Expenses | $347,451 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $52,697 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$53,931 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $659,517 | TotalAssetsBOYAmt |
| Total Assets EOY | $603,948 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,329 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,691 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $656,188 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $602,257 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROMOTE THE ARTS AND ENHANCE THE CULTURAL CLIMATE IN NEWAYGO COUNTY AND SURROUNDING AREAS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $39,282 | ExpenseAmt |
| Desc | SPECIAL PROGRAMS - PROVIDING A VARIETY OF CULTURAL OPPORTUNITIES AND EVENTS THAT BRING TOGETHER PEOPLE IN A RURAL COMMUNITY AND IMPACT THE AREA BY ADDING TO THE QUALITY OF LIFE. THROUGH THE HOLIDAY CARD COMPETITION, FALL AND WINTER COMMUNITY PHOTOGRAPHY CONTESTS, YOUTH ARTS MONTH, AND OUTREACH PROGRAMS FOR TARGETED POPULATIONS, NCCA IS ABLE TO ENGAGE A WIDE VARIETY OF PEOPLE THROUGHOUT THE YEAR. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $103,797 | ExpenseAmt |
| Revenue | $54,491 | RevenueAmt |
| Desc | GALLERY AND ARTIST MARKET - ELEVEN MAJOR EXHIBITS ARE FEATURED ANNUALLY THAT INCLUDE A RANGE OF ARTISTS, ARTWORK, MEDIA, AND STYLES. THROUGH GLASSWORK, PAINTINGS, SCULPTURE, PHOTOGRAPHY, POTTERY, AND MORE, NCCA PROVIDES A VISUAL ART EXPERIENCE IN THE RAY AND PHYLLIS JANSMA GALLERY THAT APPEALS TO A BROAD AUDIENCE. ANNUAL EXHIBITS INCLUDE NEWAYGO COUNTY YOUTH ARTS COMPETITION, NCCA STATEWIDE PHOTOGRAPHY COMPETITION, AND THE NCCA HOLIDAY ARTIST MARKET THAT FEATURES LOCAL ARTISTS. THROUGHOUT THE YEAR THE NCCA ARTIST MARKET PROVIDES OPPORTUNITIES FOR OVER 70 AREA ARTISTS TO DISPLAY AND SELL THEIR WORK ON CONSIGNMENT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $110,502 | ExpenseAmt |
| Revenue | $40,611 | RevenueAmt |
| Desc | CLASSES - STAINED AND FUSED GLASS, PAINTING, PHOTOGRAPHY, LAPIDARY, WOODCARVING, AND POTTERY ARE SOME OF THE OPPORTUNITIES AVAILABLE. PARTICIPANTS ARE ABLE TO EXPAND ON THEIR CURRENT SKILLS OR LEARN SOMETHING TOTALLY NEW. CLASSES FOR YOUTH ALLOW THEM TO BECOME MORE ART INVOLVED AS THEY SPUR THEIR DEVELOPMENT OF CREATIVITY. WITH CLASSROOMS, POTTERY AREA, AND A PHOTOGRAPHY DARKROOM, PEOPLE CAN CHOOSE FROM MANY DIFFERENT CLASS OFFERINGS. NCCA OFFERS CLASSES THAT UTILIZE EXPERIENCED INSTRUCTORS, AS WELL AS A PARTICIPANT TO INSTRUCTOR RATIO THAT ALLOWS FOR A PARTICIPANT ORIENTED, SKILL BUILDING EXPERIENCE. CLASS INSTRUCTION IS ALSO PROVIDED IN PROGRAMMING FOR SPECIALIZED POPULATIONS IN COLLABORATION WITH NEWAYGO COUNTY JUVENILE COURTS, NEWAYGO COUNTY COMMISSION ON AGING, AND TRUENORTH COMMUNITY SERVICES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $15,220 | ExpenseAmt |
| Desc | CULTURAL CALENDAR - NCCA FILLS AN IMPORTANT ROLE IN NEWAYGO COUNTY BY SUPPORTING OTHER AREA ORGANIZATIONS IN PROMOTING AREA ART AND CULTURAL ACTIVITIES. PROVIDING THE "NEWAYGO COUNTY ART AND CULTURAL CONNECTIONS" NEWSLETTER, DESIGNED IN-HOUSE, HAS BEEN AN ONGOING FUNCTION OF NCCA FOR OVER A DECADE. THE NEWSLETTER DESCRIBES ART AND CULTURAL EVENTS IN THE AREA ON A BI-MONTHLY BASIS. ACTING AS A RESOURCE FOR PEOPLE INTERESTED IN CULTURAL ACTIVITIES IS CRUCIAL FOR THE CONTINUED SUCCESS OF MANY EVENTS IN THE AREA AND PROMOTES VIBRANCY OF A RURAL AREA. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $15,220 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $268,801 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 8 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARIANNE BOERIGTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2319244022 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13 EAST MAIN ST | AddressLine1Txt |
| City | FREMONT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49412 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JILL HANSEN AUNE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY ANDERSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $713 | $0 | $0 | |
| GILBERT GARCIA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIRK PARKHURST | ||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| EMILY FOLKEMA | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TRACY STREICHHIRSCH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ASHLEY FOLKEMA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ED WOSINKI | ||||||
| VICE-CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALEXIS MERCER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSIE RODRIGUEZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF DUBA | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MARIANNE BOERIGTER | ||||||
| EXECUTIVE DIRECTOR | 20.00 | $45,403 | $0 | $94 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $46,116 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $94 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $6,013 | MembershipDuesAmt |
| Government Grants | $3,000 | GovernmentGrantsAmt |
| All Other Contributions | $177,631 | AllOtherContributionsAmt |
| Total Contributions | $186,644 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| CONSIGNMENT GALLERY SA | 459920 | $58,458 | $58,458 | |
| CLASSES | 459920 | $34,006 | $34,006 | |
| GALLERY | 459920 | $2,638 | $2,638 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $95,102 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,480 | TotalRevenueColumnAmt |
| Exclusion | $6,480 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,975 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,681 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,294 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,294 | TotalRevenueColumnAmt |
| Exclusion | $5,294 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $293,520 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,644 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $58,458 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,774 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,497 | TotalAmt |
| Program Services | $38,673 | ProgramServicesAmt |
| Management And General | $6,824 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,249 | TotalAmt |
| Program Services | $72,631 | ProgramServicesAmt |
| Management And General | $20,956 | ManagementAndGeneralAmt |
| Fundraising | $9,662 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119 | TotalAmt |
| Program Services | $89 | ProgramServicesAmt |
| Management And General | $16 | ManagementAndGeneralAmt |
| Fundraising | $14 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,353 | TotalAmt |
| Program Services | $7,746 | ProgramServicesAmt |
| Management And General | $1,934 | ManagementAndGeneralAmt |
| Fundraising | $673 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,292 | TotalAmt |
| Management And General | $22,292 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,947 | TotalAmt |
| Program Services | $41,103 | ProgramServicesAmt |
| Management And General | $237 | ManagementAndGeneralAmt |
| Fundraising | $607 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $940 | TotalAmt |
| Management And General | $940 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,773 | TotalAmt |
| Program Services | $23,113 | ProgramServicesAmt |
| Management And General | $2,176 | ManagementAndGeneralAmt |
| Fundraising | $484 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,200 | TotalAmt |
| Program Services | $10,757 | ProgramServicesAmt |
| Management And General | $2,717 | ManagementAndGeneralAmt |
| Fundraising | $726 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3 | TotalAmt |
| Management And General | $3 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,657 | TotalAmt |
| Program Services | $15,727 | ProgramServicesAmt |
| Management And General | $3,930 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,900 | TotalAmt |
| Program Services | $8,143 | ProgramServicesAmt |
| Management And General | $178 | ManagementAndGeneralAmt |
| Fundraising | $579 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM EXPENSES | Desc |
| Total | $39,120 | TotalAmt |
| Program Services | $36,577 | ProgramServicesAmt |
| Fundraising | $2,543 | FundraisingAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,401 | TotalAmt |
| Program Services | $14,242 | ProgramServicesAmt |
| Management And General | $1,139 | ManagementAndGeneralAmt |
| Fundraising | $20 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,451 | TotalAmt |
| Program Services | $268,801 | ProgramServicesAmt |
| Management And General | $63,342 | ManagementAndGeneralAmt |
| Fundraising | $15,308 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $444,161 | BOYAmt |
| EOY | $151,882 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $256,367 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $651,836 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $456,137 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,356 | BOYAmt |
| EOY | $195,699 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $659,517 | BOYAmt |
| EOY | $603,948 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,310 | BOYAmt |
| EOY | $1,691 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,019 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,329 | BOYAmt |
| EOY | $1,691 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $653,195 | BOYAmt |
| EOY | $599,264 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,993 | BOYAmt |
| EOY | $2,993 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $656,188 | BOYAmt |
| EOY | $602,257 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $659,517 | BOYAmt |
| EOY | $603,948 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$53,931 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $215,504 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $185,235 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $172,290 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $235,383 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $186,644 | CurrentTaxYearAmt |
| Total | $995,056 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,007 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,761 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,778 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,433 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,644 | CurrentTaxYearAmt |
| Total | $124,623 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $229,511 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $202,996 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $198,068 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $265,816 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $223,288 | CurrentTaxYearAmt |
| Total | $1,119,679 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,119,679 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,932 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,075 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,343 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,931 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,455 | CurrentTaxYearAmt |
| Total | $56,736 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,932 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,075 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,343 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,931 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,455 | CurrentTaxYearAmt |
| Total | $56,736 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,463 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,527 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,801 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $59,173 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,458 | CurrentTaxYearAmt |
| Total | $299,422 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $195 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $183 | CurrentTaxYearMinus1YearAmt |
| Total | $378 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $292,906 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $278,598 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $271,407 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $336,103 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $297,201 | CurrentTaxYearAmt |
| Total | $1,476,215 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.75850 | PublicSupportCY509Pct |
| Public Support PY509 | 0.76500 | PublicSupportPY509Pct |
| Investment Income CY | 0.03840 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03450 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,000 | OtherCostOrOtherBasisAmt |
| Book Value | $30,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $579,656 | OtherCostOrOtherBasisAmt |
| Depreciation | $415,822 | DepreciationAmt |
| Book Value | $163,834 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $42,180 | OtherCostOrOtherBasisAmt |
| Depreciation | $40,315 | DepreciationAmt |
| Book Value | $1,865 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $195,699 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 1A: | COLLECTION ITEMS CONSIST PRIMARILY OF ARTWORK CREATED BY MEMBERS OF THE COMMUNITY PROVIDED FOR DISPLAY IN NCCA'S GALLERY. THESE COLLECTION ITEMS ARE NOT CAPITALIZED. THE VALUE OF SUCH ITEMS IS A SUBJECTIVE MEASURE AND MANAGEMENT BELIEVES THAT THE TOTAL VALUE IS NOT MATERIAL TO THE ACCOMPANYING FINANCIAL STATEMENTS. IF COLLECTION ITEMS ARE PURCHASED BY NCCA, THEY ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF PURCHASED WITH UNRESTRICTED NET ASSETS AND AS DECREASES IN RESTRICTED NET ASSETS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. SIMILARLY, CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. |
| PART X, LINE 2: | THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE COUNCIL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). ALTHOUGH THE COUNCIL WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, THE EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES CERTAIN GALLERY SALES. THERE WAS NO PROVISION FOR UNRELATED BUSINESS TAX FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. TAX POSITIONS TAKEN ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUSTAINED UPON EXAMINATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE 990 WILL BE PROVIDED TO EACH BOARD MEMBER BEFORE FILING. THE DOCUMENT IS REVIEWED AND QUESTIONS DIRECTED TO THE FINANCE COMMITTEE, BOARD TREASURER, OR THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST DISCLOSURE STATEMENT SHALL BE SUBMITTED UPON INTERESTED PARTIES ASSOCIATION WITH THE ORGANIZATION, AND SHALL BE REVIEWED ANNUALLY THEREAFTER. AN ADDITIONAL STATEMENT SHALL BE FILED WHENEVER A POTENTIAL CONFLICT ARISES. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE 990 AND OTHER POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990 PART VII | COMPENSATION FOR THE EXECUTIVE DIRECTOR AS REPORTED ON FORM 990 PART VII DIFFERS FROM COMPENSATION REPORTED ON THE W-2 AS NCCA HAS ENTERED INTO AN AGREEMENT WITH AN AREA PERFORMING ARTS ORGANIZATION TO SHARE THE SERVICES OF THE EXECUTIVE DIRECTOR. A PORTION OF THE EXECUTIVE DIRECTOR'S COMPENSATION IS REIMBURSED BY THIS ORGANIZATION. |
| FORM 990, PART IX, LINE 11G | ARTIST FEES: PROGRAM SERVICE EXPENSES 32,609. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,609. CLASSROOM INSTRUCTORS & OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 8,494. MANAGEMENT AND GENERAL EXPENSES 237. FUNDRAISING EXPENSES 607. TOTAL EXPENSES 9,338. |
| FORM 990, PART XII, LINE 2C | THE FULL BOARD OF DIRECTORS ALSO FUNCTIONS AS THE AUDIT COMMITTEE. THEY REVIEW AND APPROVE THE ANNUAL REVIEW AS WELL AS APPROVE THE SELECTION OF THE ACCOUNTING FIRM. |