EAST CENTRAL REGIONAL ARTS COUNCIL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- EAST CENTRAL REGIONAL ARTS COUNCIL (EIN 27-3386367)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-14
- IRS object ID
- 202601349349311910
- Schema version
- 2024v5.5
- 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 | 2026-05-14T16:52:05-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 333709623 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7500 HIGHWAY 55 SUITE 350 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55427 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273386367 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EAST CENTRAL REGIONAL ARTS COUNCIL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EAST | BusinessNameControlTxt |
| Phone | 3203360200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 540 WEBER AVE STE 109 | AddressLine1Txt |
| City | HINCKLEY | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55037 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY MINNICK-DANIELS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3203360200 | PhoneNum |
| Signature | 2026-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JILL SCHULTZ | PreparerPersonNm |
| PTIN | P01527898 | PTIN |
| Phone | 9529201455 | PhoneNum |
| Preparation | 2026-05-13 | PreparationDt |
| 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 | MARY MINNICK-DANIELS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 540 WEBER AVE STE 109 | AddressLine1Txt |
| City | HINCKLEY | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $851,375 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ECRAC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE EAST CENTRAL REGIONAL ARTS COUNCIL IS TO SUPPORT THE ARTS AND BRING THE LIFE ENHANCING VALUES THEY AFFORD TO REGION 7E RESIDENTS IN THE FOLLOWING MINNESOTA COUNTIES: CHISAGO, ISANTI, KANABEC, MILLE LACS, AND PINE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $810,272 | PYContributionsGrantsAmt |
| CY Contributions Grants | $844,685 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,196 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,690 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $2,000 | CYOtherRevenueAmt |
| PY Total Revenue | $815,468 | PYTotalRevenueAmt |
| CY Total Revenue | $851,375 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $493,461 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $481,923 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $208,555 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $236,810 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $177,467 | PYOtherExpensesAmt |
| CY Other Expenses | $159,979 | CYOtherExpensesAmt |
| PY Total Expenses | $879,483 | PYTotalExpensesAmt |
| CY Total Expenses | $878,712 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$64,015 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$27,337 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $317,764 | TotalAssetsBOYAmt |
| Total Assets EOY | $218,000 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $204,598 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $132,171 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $113,166 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $85,829 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE EAST CENTRAL REGIONAL ARTS COUNCIL'S PURPOSE IS TO PROMOTE AND ENCOURAGE ALL OF THE ARTS IN EAST CENTRAL MINNESOTA. THE ORGANIZATION DOES THIS BY FUNDING GRANT PROPOSALS FROM AREA ARTS AND COMMUNITY ORGANIZATIONS, GOVERNMENTAL UNITS, AND INDIVIDUALS. THESE ACTIVITIES ARE FUNDED IN PART BY APPROPRIATIONS FROM THE MINNESOTA STATE LEGISLATURE, WITH MONEY FROM THE STATE'S GENERAL FUND AND ITS ARTS AND CULTURAL HERITAGE FUND. THE FUND WAS CREATED BY A VOTE OF THE PEOPLE OF MINNESOTA ON NOVEMBER 4, 2008. THESE ACTIVITIES ARE ALSO FUNDED IN PART BY THE MCKNIGHT FOUNDATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $808,573 | ExpenseAmt |
| Grant | $481,923 | GrantAmt |
| Desc | THE EAST CENTRAL REGIONAL ARTS COUNCIL'S PROGRAM INCLUDED PROVIDING GRANTS TOTALING $481,923 TO INDIVIDUALS AND GROUPS FOR ARTS PROJECTS.THE ORGANIZATION ALSO PROVIDED TECHNICAL ASSISTANCE TO GRANTEES AND OTHERS INTERESTED IN THE ARTS THROUGH WORKSHOPS, ART SHOWS, AND THE "ESSENTIAL ARTS" NEWSLETTER. EAST CENTRAL REGIONAL ARTS COUNCIL ALSO WORKED TO IDENTIFY ECONOMIC AND COMMUNITY DEVELOPMENT LINKS IN THE REGION, PROVIDING INFORMATION, ASSISTANCE, AND REFERRALS ON ARTS ISSUES. | Desc |
| Total Program Service Expenses | $808,573 | 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 | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY MINNICK-DANIELS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3205917031 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 504 WEBER AVENUE SOUTH SUITE 109 | AddressLine1Txt |
| City | HINCKLEY | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 550370554 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CARLA VITA | ||||||
| BOARD CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROGER NEIBOER | ||||||
| BOARD VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MATTHEW KROUSEY | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAT BLACK | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SARAH RATERMANN BEAHAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBORAH TRENT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHANIE HENRY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY MINNICK-DANIELS | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $94,375 | $0 | $6,967 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $94,375 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,967 | 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 |
| Government Grants | $807,802 | GovernmentGrantsAmt |
| All Other Contributions | $36,883 | AllOtherContributionsAmt |
| Total Contributions | $844,685 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,690 | TotalRevenueColumnAmt |
| Exclusion | $4,690 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 532420 | BusinessCd |
| Total Revenue Column | $2,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $851,375 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,000 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,690 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,392 | TotalAmt |
| Program Services | $432,392 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,531 | TotalAmt |
| Program Services | $49,531 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,352 | TotalAmt |
| Program Services | $86,805 | ProgramServicesAmt |
| Management And General | $7,547 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,125 | TotalAmt |
| Program Services | $83,490 | ProgramServicesAmt |
| Management And General | $6,635 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,992 | TotalAmt |
| Program Services | $9,053 | ProgramServicesAmt |
| Management And General | $3,939 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,456 | TotalAmt |
| Program Services | $489 | ProgramServicesAmt |
| Management And General | $24,967 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,885 | TotalAmt |
| Program Services | $9,717 | ProgramServicesAmt |
| Management And General | $4,168 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,375 | TotalAmt |
| Program Services | $22,697 | ProgramServicesAmt |
| Management And General | $10,678 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,947 | TotalAmt |
| Program Services | $15,947 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,580 | TotalAmt |
| Program Services | $30,580 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,219 | TotalAmt |
| Program Services | $4,932 | ProgramServicesAmt |
| Management And General | $287 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,616 | TotalAmt |
| Program Services | $25,898 | ProgramServicesAmt |
| Management And General | $3,718 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,517 | TotalAmt |
| Program Services | $5,517 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,506 | TotalAmt |
| Management And General | $4,506 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,620 | TotalAmt |
| Program Services | $1,030 | ProgramServicesAmt |
| Management And General | $590 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BOARD EXPENSES | $13,246 | $13,246 | |
| TELEPHONE | $4,600 | $3,821 | $779 |
| MISCELLANEOUS | $4,576 | $3,484 | $1,092 |
| UTILITIES | $4,394 | $3,765 | $629 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,783 | TotalAmt |
| Program Services | $6,179 | ProgramServicesAmt |
| Management And General | $604 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $878,712 | TotalAmt |
| Program Services | $808,573 | ProgramServicesAmt |
| Management And General | $70,139 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,304 | BOYAmt |
| EOY | $80,474 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,178 | BOYAmt |
| EOY | $27,955 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $71,058 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $55,602 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,962 | BOYAmt |
| EOY | $15,456 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,320 | BOYAmt |
| EOY | $94,115 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,764 | BOYAmt |
| EOY | $218,000 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,321 | BOYAmt |
| EOY | $40,099 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,277 | BOYAmt |
| EOY | $92,072 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,598 | BOYAmt |
| EOY | $132,171 | 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 | $113,166 | BOYAmt |
| EOY | $85,829 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,166 | BOYAmt |
| EOY | $85,829 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,764 | BOYAmt |
| EOY | $218,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$27,337 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $549,206 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $585,691 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $684,359 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $810,272 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $844,685 | CurrentTaxYearAmt |
| Total | $3,474,213 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $549,206 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $585,691 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $684,359 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $810,272 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $844,685 | CurrentTaxYearAmt |
| Total | $3,474,213 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $139,866 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,334,347 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $589 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,235 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,824 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,196 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,690 | CurrentTaxYearAmt |
| Total | $13,534 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,121 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $41,218 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $2,000 | CurrentTaxYearAmt |
| Total | $87,372 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,575,119 | TotalSupportAmt |
| Public Support CY170 | 0.93270 | PublicSupportCY170Pct |
| Public Support PY170 | 0.92250 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $61,430 | OtherCostOrOtherBasisAmt |
| Depreciation | $45,974 | DepreciationAmt |
| Book Value | $15,456 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,628 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,628 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,456 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT OF USE ASSET | $92,072 |
| SECURITY DEPOSIT | $2,043 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $94,115 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $92,072 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $92,072 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 1A: | THE ORGANIZATION REGULARLY PURCHASES WORKS OF ART AT THE IMAGE ART SHOW WHICH IT SPONSORS. THESE WORKS OF ART MEET THE REQUIREMENTS OF A COLECTION AS DEFINED BY FASB ASC 958. IN ACCORDANCE WITH FASB ASC 958, MANAGEMENT HAS ELECTED NOT TO CAPITALIZE THESE PURCHASES. AS SUCH, THE COLLECTION IS NOT RECOGNIZED AS AN ASSET ON THE STATEMENT OF FINANCIAL POSITION. ANY PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED, OR AS DECREASES IN NET ASSETS WITH DONOR RESTRICTIONS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS, IF ANY, ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM ANY DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. IT IS THE POLICY OF THE ORGNIZATION THAT THESE PROCEEDS WILL ONLY BE USED FOR THE ACQUISITION OF NEW COLLECTION ITEMS OR THE DIRECT CARE OF EXISTING COLLECTION ITEMS. |
| PART III, LINE 4: | THE ORGANIZATION PURCHASES AWARD WINNING ARTWORK EACH YEAR AS A PRIZE FOR REGIONAL ARTISTS AT ITS IMAGE ART SHOW. WORKS OF ART ARE ROTATED THROUGH DISPLAYS AT THE ORGANIZATION'S OFFICES, WHICH ARE OPEN TO THE PUBLIC. |
| PART X, LINE 2: | THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED AND CONTRIBUTIONS ARE GENERALLY DEDUCTIBLE FOR INCOME TAX PURPOSES BY CONTRIBUTORS. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. THE ORGANIZATION'S FEDERAL INFORMATIONAL INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (24 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| FRANCONIA SCULPTURE PARK | |||||||||
| 29836 ST CROIX TRAIL | FRANCONIA | MN | 55074 | 411843609 | 501(C)(3) | $29,600 | $0 | FMV | ART PROJECT GRANT(S) |
| CITY OF MORA | |||||||||
| 101 LAKE STREET | MORA | MN | 55051 | 416005389 | $13,659 | $0 | FMV | ART PROJECT GRANT(S) | |
| CITY OF NORTH BRANCH | |||||||||
| PO BOX 910 | NORTH BRANCH | MN | 55056 | 416005421 | $16,310 | $0 | FMV | ART PROJECT GRANT(S) | |
| MILLE LACS COUNTY AGRICULTURAL SOCIETY | |||||||||
| PO BOX 595 | PRINCETON | MN | 55371 | 411238021 | 501(C)(3) | $19,134 | $0 | FMV | ART PROJECT GRANT(S) |
| WYOMING AREA CREATIVE ARTS COMMUNITY | |||||||||
| 5521 VIKING BLVD E | WYOMING | MN | 55092 | 464448480 | 501(C)(3) | $60,132 | $0 | FMV | ART PROJECT GRANT(S) |
| PINE CENTER FOR THE ARTS | |||||||||
| 265 5TH ST SE | PINE CITY | MN | 55063 | 262888114 | 501(C)(3) | $15,600 | $0 | FMV | ART PROJECT GRANT(S) |
| CITY OF ISANTI | |||||||||
| PO BOX 428 | ISANTI | MN | 55040 | 416009098 | $9,600 | $0 | FMV | ART PROJECT GRANT(S) | |
| CITY OF ONAMIA | |||||||||
| PO BOX 186 | ONAMIA | MN | 56359 | 416005437 | $9,540 | $0 | FMV | ART PROJECT GRANT(S) | |
| EAST CENTRAL MINNESOTA PRIDE | |||||||||
| 1030 SOUTHVIEW AVE | BRAHAM | MN | 55006 | 300664470 | 501(C)(3) | $17,200 | $0 | FMV | ART PROJECT GRANT(S) |
| PINE CITY ARTS COUNCIL | |||||||||
| 225 9TH ST SW | PINE CITY | MN | 55063 | 411471295 | 501(C)(3) | $21,675 | $0 | FMV | ART PROJECT GRANT(S) |
| UNEXPECTED COMPANY CHORALE | |||||||||
| PO BOX 4 | LINDSTROM | MN | 55045 | 824841671 | 501(C)(3) | $21,150 | $0 | FMV | ART PROJECT GRANT(S) |
| CITY OF HINCKLEY | |||||||||
| PO BOX 366 | HINCKLEY | MN | 55037 | 416005237 | $16,500 | $0 | FMV | ART PROJECT GRANT(S) | |
| PLAY INC ARTS | |||||||||
| 111 DELLWOOD ST N | CAMBRIDGE | MN | 55008 | 822714974 | 501(C)(3) | $10,800 | $0 | FMV | ART PROJECT GRANT(S) |
| 210 GALLERY AND ART CENTER | |||||||||
| PO BOX 535 | SANDSTONE | MN | 55072 | 463864047 | 501(C)(3) | $10,000 | $0 | FMV | ART PROJECT GRANT(S) |
| BEAR PAWS CULTURAL ART | |||||||||
| 40987 WILDLIFE RD | HINCKLEY | MN | 55037 | 931755170 | 501(C)(3) | $10,740 | $0 | FMV | ART PROJECT GRANT(S) |
| KANABEC COUNTY AGRICULTURAL SOCIETY | |||||||||
| PO BOX 395 | MORA | MN | 55051 | 416042488 | 501(C)(5) | $20,000 | $0 | FMV | ART PROJECT GRANT(S) |
| KANABEC COUNTY EXTENSION SERVICE | |||||||||
| 317 MAPLE AVE E STE 181 | MORA | MN | 55051 | 416042488 | $11,341 | $0 | FMV | ART PROJECT GRANT(S) | |
| CITY OF LINDSTROM | |||||||||
| 13292 SYLVAN AVE | LINDSTROM | MN | 55045 | 853031199 | $20,000 | $0 | FMV | ART PROJECT GRANT(S) | |
| MILACA FINE ARTS COUNCIL | |||||||||
| PO BOX 361 | MILACA | MN | 56353 | 830461930 | 501(C)(3) | $10,000 | $0 | FMV | ART PROJECT GRANT(S) |
| MILACA RECFEST & ACTIVITIES | |||||||||
| PO BOX 251 | MILACA | MN | 56353 | 923105723 | 501(C)(3) | $15,734 | $0 | FMV | ART PROJECT GRANT(S) |
| NORTH BRANCH PUBLIC SCHOOLS | |||||||||
| 38705 GRAND AVE | NORTH BRANCH | MN | 55056 | 416008394 | $20,000 | $0 | FMV | ART PROJECT GRANT(S) | |
| PINE CITY HERITAGE PLAYERS | |||||||||
| 1020 7TH AVE SW | PINE CITY | MN | 55063 | 931058726 | 501(C)(3) | $5,428 | $0 | FMV | ART PROJECT GRANT(S) |
| CITY OF RUSH CITY | |||||||||
| PO BOX 556 | RUSH CITY | MN | 55069 | 411681871 | $11,050 | $0 | FMV | ART PROJECT GRANT(S) | |
| VIVIE FOUNDATION | |||||||||
| 2011 6TH LN SE | CAMBRIDGE | MN | 55008 | 411451486 | 501(C)(3) | $7,766 | $0 | FMV | ART PROJECT GRANT(S) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 23 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | ART PROJECT GRANT(S) | GrantTypeTxt |
| Recipient | 2 | RecipientCnt |
| Cash Grant | $18,000 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE FUNDED BASED ON GRANT APPLICATIONS REVIEWED AT SCHEDULED GRANT REVIEWS BY THE BOARD OF DIRECTORS. WHEN THE GRANT IS COMPLETED THE GRANTEE MUST SUBMIT A REPORT OF THE USE OF GRANT FUNDS. THE BOARD ALSO CONDUCTS SITE VISITS OF THE GRANTEE ORGANIZATIONS AND EVENTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 WILL BE REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO DISCLOSE AND EXCUSE THEMSELVES FROM ANY GRANT APPLICATION IN WHICH THEY HAVE A FINANCIAL INTEREST DURING EACH GRANT REVIEW SESSION. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND COMPARES THE COMPENSATION TO SIMILAR POSITIONS IN OTHER REGIONAL ARTS COUNCILS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S FORM 990 AND ORGANIZING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| PART XII LINE 2B | THE ORGANIZATION'S AUDIT FOR THE YEAR ENDING JUNE 30, 2025 WAS NOT COMPLETE PRIOR TO THE FILING DEADLINE. THIS RETURN IS BEING PREPARED WITH THE BEST INFORMATION AVAILABLE. |
| PART IV LINE 12A | THE ORGANIZATION'S AUDIT FOR THE YEAR ENDING JUNE 30, 2025 WAS NOT COMPLETE PRIOR TO THE FILING DEADLINE. THIS RETURN IS BEING PREPARED WITH THE BEST INFORMATION AVAILABLE. |