KALAMAZOO INSTITUTE OF ARTS: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- KALAMAZOO INSTITUTE OF ARTS (EIN 38-1617060)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-05-11
- IRS object ID
- 202631319349301488
- 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 | 2026-05-11T10:15:26-05:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382706146 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YEO & YEO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 710 E Milham Avenue | AddressLine1Txt |
| City | Kalamazoo | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 490021494 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381617060 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kalamazoo Institute of Arts | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KALA | BusinessNameControlTxt |
| Phone | 2693497775 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 S Park St | AddressLine1Txt |
| City | Kalamazoo | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49007 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michelle Hargrave | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 2693497775 | PhoneNum |
| Signature | 2026-04-30 | 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 | Michael E Evrard | PreparerPersonNm |
| PTIN | P01314309 | PTIN |
| Phone | 2693297007 | PhoneNum |
| Preparation | 2026-05-04 | 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 | Perry Wolfe | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 S Park St | AddressLine1Txt |
| City | Kalamazoo | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,346,990 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KIARTS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1924 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | To provide the residents of southwest Michigan with the opportunity to both appreciate and create visual art. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 146 | TotalEmployeeCnt |
| Total Volunteers | 305 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,831,926 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,159,869 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $818,901 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $849,384 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,494,143 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,087,944 | CYInvestmentIncomeAmt |
| PY Other Revenue | $114,781 | PYOtherRevenueAmt |
| CY Other Revenue | $159,056 | CYOtherRevenueAmt |
| PY Total Revenue | $5,259,751 | PYTotalRevenueAmt |
| CY Total Revenue | $8,256,253 | 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 | $3,287,056 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,403,112 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $587,282 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,486,775 | PYOtherExpensesAmt |
| CY Other Expenses | $2,632,936 | CYOtherExpensesAmt |
| PY Total Expenses | $5,773,831 | PYTotalExpensesAmt |
| CY Total Expenses | $6,036,048 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$514,080 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,220,205 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $34,506,303 | TotalAssetsBOYAmt |
| Total Assets EOY | $34,199,177 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $455,980 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $742,422 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $34,050,323 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $33,456,755 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To provide the residents of southwest Michigan with the opportunity to both appreciate and create visual art. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,872,773 | ExpenseAmt |
| Revenue | $785,567 | RevenueAmt |
| Desc | SCHOOL PROGRAMS INCLUDE CLASSES OF ART CREATION FOR STUDENTS RANGING FROM PRE-SCHOOL TO SENIOR CITIZENS. THE SCHOOL INCLUDES MANY AREAS RANGING FROM TWO-DIMENSIONAL MEDIA INCLUDING DESIGN, DRAWING, PAINTING, PHOTOGRAPHY, WEAVING, AND PRINTMAKING. THE PROGRAM INCLUDES THREEDIMENSIONAL MEDIA INCLUDING GLASS, JEWELRY, SCULPTURE, AND CERAMICS. CREATIVE WRITING AND WELLNESS HAVE BEEN ADDED TO THE SELECTION OF CLASSES. THE HOLIDAY SALE IS A THREE-DAY EVENT FEATURING CREATIONS OF OVER 170 LOCAL ARTISTS WHO TEACH OR ATTEND THE SCHOOL. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,025,510 | ExpenseAmt |
| Revenue | $63,817 | RevenueAmt |
| Desc | EXHIBITS AND PERMANENT COLLECTION INCLUDE FINE ART EXHIBITS FROM AROUND THE WORLD, FEATURED IN VARIOUS GALLERIES. ALSO ON EXHIBIT ARE WORKS FROM OVER 4,700 PIECES IN THE PERMANENT COLLECTION. THE STRENGTH OF THE KIA'S PERMANENT COLLECTION IS AMERICAN ART, FROM EIGHTEENTH AND NINETEENTH- CENTURY PORTRAITURE AND LANDSCAPE PAINTING TO MODERN AND CONTEMPORARY ABSTRACTION AND FIGURATIVE WORKS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $457,428 | ExpenseAmt |
| Desc | MUSEUM EDUCATION PROMOTES THE UNDERSTANDING OF THE VISUAL ARTS FOR ALL AGES, BACKGROUNDS, AND ABILITIES THROUGH TOURS, PROGRAMS, AND A RESEARCH LIBRARY. GUIDED TOURS FOR ALL AUDIENCES ARE AVAILABLE UPON REQUEST AND INCLUDE TOURS PLUS A HANDS-ON ART EXPERIENCES AND TOURS FOR INDIVIDUALS WITH SPECIAL NEEDS. OTHER PROGRAMS PERTINENT TO EXHIBITIONS AND COLLECTION OBJECTS ON DISPLAY INCLUDE A WEEKLY ARTBREAK SERIES FEATURING SPEAKERS AND VIDEOS ON ART-RELATED TOPICS, A MONTHLY ART DETECTIVES PROGRAMS FOR AGES 4 -8, BOOK DISCUSSIONS, AND COMMUNITYFOCUSED COLLABORATIVE EVENING PROGRAMS. MUSEUM EDUCATION ALSO COORDINATES ANNUAL EXHIBITIONS OF K-8 AND HIGH SCHOOL ART AND AN ANNUAL HIGH SCHOOL PORTFOLIO DAY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $122,005 | ExpenseAmt |
| Desc | GALLERY SHOP - SELLS MERCHANDISE RELATED TO TEMPORARY EXHIBITIONS, UNIQUE ITEMS CREATED BY LOCAL ARTISTS, BOOKS RELATED TO THE ARTS, CARDS, GIFTS AND OTHER ITEMS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $122,005 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $4,477,716 | 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | 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 | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 146 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | 0 | QuidProQuoContriDisclInd |
| 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 | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | MI | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Perry Wolfe | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2693497775 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 S Park St | AddressLine1Txt |
| City | Kalamazoo | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49007 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Perry Wolfe | |||||||
| Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Danielle Mason Anderson | |||||||
| 1st Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Bjorn Green | |||||||
| 2nd Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Lori Knapp | |||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dr Vishal Gupta | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Cheryl Dickson | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| India Manns | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Sonya Bernard-Hollins | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Thomas Turner | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Erin Visscher | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr L Marshall Washington | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jim Stephanak | |||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Emily Lee | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| David Allan Feaster | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Alice Kemerling | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Deanne Hartman | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Darren Timmeney | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Oliver Howell | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ian Kennedy | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| James Liggins Jr | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jack Michael | |||||||
| Past Board Chair | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Michelle Hargrave | |||||||
| Executive Director | 40.00 | Yes (X) | $204,606 | $0 | $5,701 | ||
| Christine Scheller | |||||||
| Past Dir. of Finance | 40.00 | Yes (X) | $59,986 | $0 | $5,387 | ||
| Mindi Fitzpatrick | |||||||
| Finance Director | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Rehema Barber | |||||||
| Curatorial Arts Dir. | 40.00 | $114,603 | $0 | $6,815 | Yes (X) | ||
| Kathryn Armstrong | |||||||
| Dir. of Advancement | 40.00 | $105,428 | $0 | $4,521 | Yes (X) | ||
| Leslie Donaldson | |||||||
| Dir. of Kirk Newman Art School | 40.00 | $113,819 | $0 | $903 | Yes (X) | ||
| Monica Walker | |||||||
| Sr. Operations Officer | 40.00 | $145,574 | $0 | $8,243 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $744,016 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $31,570 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EPG Security | |||||
| 501 N Westnedge Ave | Kalamazoo | MI | 49007 | Security | $280,080 |
| Robert Half Finance Accounting | |||||
| 12400 Collection Center Dr | Chicago | IL | 60693 | Accounting | $141,399 |
| MHS Custom Builders | |||||
| 3533 S 35th St | Galesburg | MI | 49053 | Construction | $125,061 |
| Newmind Group Inc | |||||
| 344 N Rose St Ste 4 | Kalamazoo | MI | 49007 | IT Support | $111,263 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $176,316 | MembershipDuesAmt |
| Fundraising | $62,049 | FundraisingAmt |
| Government Grants | $407,799 | GovernmentGrantsAmt |
| All Other Contributions | $1,513,705 | AllOtherContributionsAmt |
| Noncash Contributions | $25,347 | NoncashContributionsAmt |
| Total Contributions | $2,159,869 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition | 611610 | $785,567 | $785,567 |
| Exhibits | 712110 | $63,817 | $63,817 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $849,384 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $695,073 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $695,073 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $49,285 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $49,285 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,285 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $49,285 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,343,081 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,950,210 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,392,871 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,392,871 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,392,871 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $62,883 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $62,049 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $42,618 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,265 | TotalRevenueColumnAmt |
| Exclusion | $20,265 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $185,890 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $97,909 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $87,981 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $87,981 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous Revenue | Desc |
| Business | 611699 | BusinessCd |
| Total Revenue Column | $1,525 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,525 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,525 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,256,253 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,076,119 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $20,265 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $358,682 | TotalAmt |
| Program Services | $125,446 | ProgramServicesAmt |
| Management And General | $177,482 | ManagementAndGeneralAmt |
| Fundraising | $55,754 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,641,567 | TotalAmt |
| Program Services | $2,179,963 | ProgramServicesAmt |
| Management And General | $142,654 | ManagementAndGeneralAmt |
| Fundraising | $318,950 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,549 | TotalAmt |
| Program Services | $23,794 | ProgramServicesAmt |
| Management And General | $2,677 | ManagementAndGeneralAmt |
| Fundraising | $6,078 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,037 | TotalAmt |
| Program Services | $118,221 | ProgramServicesAmt |
| Management And General | $8,570 | ManagementAndGeneralAmt |
| Fundraising | $30,246 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,277 | TotalAmt |
| Program Services | $152,584 | ProgramServicesAmt |
| Management And General | $34,504 | ManagementAndGeneralAmt |
| Fundraising | $26,189 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,472 | TotalAmt |
| Management And General | $187,472 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,577 | TotalAmt |
| Management And General | $56,577 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,955 | TotalAmt |
| Program Services | $325,280 | ProgramServicesAmt |
| Management And General | $15,651 | ManagementAndGeneralAmt |
| Fundraising | $11,024 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,386 | TotalAmt |
| Program Services | $11,592 | ProgramServicesAmt |
| Management And General | $103 | ManagementAndGeneralAmt |
| Fundraising | $50,691 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $307,241 | TotalAmt |
| Program Services | $206,346 | ProgramServicesAmt |
| Management And General | $70,304 | ManagementAndGeneralAmt |
| Fundraising | $30,591 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355,476 | TotalAmt |
| Program Services | $305,547 | ProgramServicesAmt |
| Management And General | $31,387 | ManagementAndGeneralAmt |
| Fundraising | $18,542 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,825 | TotalAmt |
| Program Services | $21,542 | ProgramServicesAmt |
| Management And General | $14,788 | ManagementAndGeneralAmt |
| Fundraising | $3,495 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,085 | TotalAmt |
| Program Services | $237,553 | ProgramServicesAmt |
| Management And General | $19,848 | ManagementAndGeneralAmt |
| Fundraising | $7,684 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,206 | TotalAmt |
| Program Services | $70,266 | ProgramServicesAmt |
| Management And General | $4,940 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Repairs and maintenance | $485,896 | $314,904 | $155,379 | $15,613 |
| Exhibition | $320,157 | $320,157 | ||
| Staff development | $44,701 | $3,986 | $40,677 | $38 |
| Artists and workshops | $30,914 | $29,243 | $1,671 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,045 | TotalAmt |
| Program Services | $31,292 | ProgramServicesAmt |
| Management And General | $8,037 | ManagementAndGeneralAmt |
| Fundraising | $10,716 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,036,048 | TotalAmt |
| Program Services | $4,477,716 | ProgramServicesAmt |
| Management And General | $971,050 | ManagementAndGeneralAmt |
| Fundraising | $587,282 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,569,148 | BOYAmt |
| EOY | $3,630,468 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,103 | BOYAmt |
| EOY | $16,481 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,008 | BOYAmt |
| EOY | $32,476 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,816 | BOYAmt |
| EOY | $73,884 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,004,619 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,979,285 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,747,121 | BOYAmt |
| EOY | $6,025,334 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,978,832 | BOYAmt |
| EOY | $24,187,451 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,275 | BOYAmt |
| EOY | $233,083 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,506,303 | BOYAmt |
| EOY | $34,199,177 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,916 | BOYAmt |
| EOY | $325,419 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,789 | BOYAmt |
| EOY | $183,920 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,275 | BOYAmt |
| EOY | $233,083 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $455,980 | BOYAmt |
| EOY | $742,422 | 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 | $25,949,692 | BOYAmt |
| EOY | $25,215,197 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,100,631 | BOYAmt |
| EOY | $8,241,558 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,050,323 | BOYAmt |
| EOY | $33,456,755 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,506,303 | BOYAmt |
| EOY | $34,199,177 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,220,205 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,691,331 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$122,442 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | 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 | $2,290,408 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,825,013 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,730,128 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,831,926 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,818,770 | CurrentTaxYearAmt |
| Total | $10,496,245 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $330,973 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $641,421 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,528,749 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $848,420 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $898,669 | CurrentTaxYearAmt |
| Total | $4,248,232 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,948 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $178,389 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $151,421 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $179,048 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $185,890 | CurrentTaxYearAmt |
| Total | $781,696 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,708,329 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,644,823 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,410,298 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,859,394 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,903,329 | CurrentTaxYearAmt |
| Total | $15,526,173 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $145,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $317,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $375,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,640,232 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $486,102 | CurrentTaxYearAmt |
| Total | $2,963,584 | 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) |
|---|---|---|
| Current Tax Year Minus4 Years | $145,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $317,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $375,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,640,232 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $486,102 | CurrentTaxYearAmt |
| Total | $2,963,584 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $12,562,589 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $453,934 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $459,776 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $642,770 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $724,624 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $695,073 | CurrentTaxYearAmt |
| Total | $2,976,177 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $453,934 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $459,776 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $642,770 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $724,624 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $695,073 | CurrentTaxYearAmt |
| Total | $2,976,177 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,965 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,559 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,185 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,708 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $342,624 | CurrentTaxYearAmt |
| Total | $351,041 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,164,228 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,108,158 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,054,253 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,585,726 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,941,026 | CurrentTaxYearAmt |
| Total | $18,853,391 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.66630 | PublicSupportCY509Pct |
| Public Support PY509 | 0.67710 | PublicSupportPY509Pct |
| Investment Income CY | 0.15790 | InvestmentIncomeCYPct |
| Investment Income PY | 0.16000 | 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) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | Educational Programs | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $27,862,049 | BeginningYearBalanceAmt |
| Contributions | $483,272 | ContributionsAmt |
| Investment Earnings Or Losses | $2,339,824 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,373,080 | OtherExpendituresAmt |
| End Year Balance | $27,312,065 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,124,262 | BeginningYearBalanceAmt |
| Contributions | $1,365,277 | ContributionsAmt |
| Investment Earnings Or Losses | $3,455,781 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,083,271 | OtherExpendituresAmt |
| End Year Balance | $27,862,049 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,037,238 | BeginningYearBalanceAmt |
| Contributions | $259,622 | ContributionsAmt |
| Investment Earnings Or Losses | $1,677,372 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,849,970 | OtherExpendituresAmt |
| End Year Balance | $26,124,262 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $29,868,745 | BeginningYearBalanceAmt |
| Contributions | $390,804 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,899,147 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,323,164 | OtherExpendituresAmt |
| End Year Balance | $26,037,238 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,745,810 | BeginningYearBalanceAmt |
| Contributions | $382,554 | ContributionsAmt |
| Investment Earnings Or Losses | $5,593,557 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $853,176 | OtherExpendituresAmt |
| End Year Balance | $29,868,745 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.69900 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.04500 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.25600 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,465,088 | OtherCostOrOtherBasisAmt |
| Book Value | $1,465,088 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,091,600 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,973,262 | DepreciationAmt |
| Book Value | $4,118,338 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,016,740 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,006,023 | DepreciationAmt |
| Book Value | $10,717 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $431,191 | OtherCostOrOtherBasisAmt |
| Book Value | $431,191 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,025,334 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due from other funds | Desc |
| Amt | $233,083 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $233,083 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,648,872 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,691,331 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $83,950 | OtherRevenueAmt |
| Revenue Not Reported | -$2,607,381 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,256,253 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,256,253 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,242,440 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $206,392 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $206,392 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,036,048 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,036,048 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 1a: | Collection items acquired either through purchase or donation are not capitalized and are not included in the Statements of Financial Position. Purchases of collection items are recorded as decreases in net assets without donor restrictions if purchased with unrestricted assets and as decreases in net assets with donor restrictions if purchased with donor-restricted assets. Contributions of collection items are not recognized in the Statements of Activities. |
| Part V, Line 4: | The KIA's endowment includes both donor-restricted funds and funds designated by the Board of Directors to function as endowment. The KIA has adopted investment and endowment policies. The investment policy includes spending guidelines based on a 5% spending rate applied to a 20-quarter average value of the endowment fund. Amounts available from the spending policy are used to supplement the programs and operations of the KIA. |
| Part XI, Line 2d - Other Adjustments: | Special event expenses netted to revenues Cost of goods sold Investment fees netted with revenue |
| Part XII, Line 2d - Other Adjustments: | Special event expenses netted to revenues Cost of goods sold Purchases of collection items not capitalized Investment fees netted with revenue |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Art Fair | Event1Nm |
| Gross Receipts Event1 | $96,983 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $34,100 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $62,883 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $39,433 | OtherDirectExpensesEvent1Amt |
| Event2 | Fall/Winter Events | Event2Nm |
| Gross Receipts Event2 | $27,949 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $27,949 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $3,185 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $124,932 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $62,049 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $62,883 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $42,618 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $42,618 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $20,265 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Michelle Hargrave | ||||||||||||||
| Executive Director | $204,606 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,701 | $0 | $210,307 | $0 | $0 | $0 |
| Monica Walker | ||||||||||||||
| Sr. Operations Officer | $145,574 | $0 | $0 | $0 | $0 | $0 | $618 | $0 | $7,625 | $0 | $153,817 | $0 | $0 | $0 |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Food, supplies | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $25,347 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 33: | FormAndLineReferenceDesc |
| Explanation | During the fiscal year, the Institute received gifts of food/water, supplies, and transportation for their arts fair. The estimated value was provided by the donor and the food value was estimated by the institute on the basis of retail values for similar products. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | THOSE WHO HAVE PURCHASED A MEMBERSHIP IN THE KIA ARE CONSIDERED MEMBERS OF THE ORGANIZATION. |
| Form 990, Part VI, Section A, line 7a | THE MEMBERS OF THE KIA ELECT THE BOARD OF DIRECTORS FROM A BALLOT PREPARED BY THE BOARD OF THE ORGANIZATION. MEMBERS DO NOT EXERCISE ANY OTHER CONTROL OVER THE BOARD. |
| Form 990, Part VI, Section B, line 11b | The Director of Finance reviews the 990 in detail before being presented to the entire board for comments and feedback. |
| Form 990, Part VI, Section B, line 12c | IN THE EVENT THAT ANY OFFICER, DIRECTOR, COMMITTEE MEMBER OR EMPLOYEE OFTHE INSTITUTE SHALL HAVE ANY DIRECT OR INDIRECT INTEREST IN, OR RELATIONSHIP WITH, ANY INDIVIDUAL OR ORGANIZATION WHICH PROPOSED TO ENTER INTO ANY TRANSACTION WITH THE ORGANIZATION, INCLUDING BUT NOT LIMITED TO TRANSACTIONS INVOLVING: - THE SALE, PURCHASE, LEASE OR RENTAL OF ANY PROPERTY OR OTHER ASSET - EMPLOYMENT, OR RENDERING OF SERVICES, PERSONAL OR OTHERWISE - THE AWARD OF ANY GRANT, CONTRACT OR SUBCONTRACT - THE INVESTMENT OR DEPOSIT OF ANY FUNDS OF THE KIA SUCH PERSON SHALL GIVE NOTICE OF SUCH INTEREST OR RELATIONSHIP AND SHALL THEREAFTER REFRAIN FROM DISCUSSING OR VOTING ON THE PARTICULAR TRANSACTION IN WHICH HE/SHE HAS INTEREST OR IS OTHERWISE ATTEMPTING TO EXERT ANY INFLUENCE ON THE INSTITUTE, OR ITS COMPONENTS TO AFFECT THE DECISION TO PARTICIPATE OR NOT PARTICIPATE IN SUCH TRANSACTION. |
| Form 990, Part VI, Section B, line 15a | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION AND COMPARABLE AMOUNTS FOR OTHER ORGANIZATIONS OF SIMILAR SIZE AND FUNCTION AND MAKES A RECOMMENDATION OF COMPENSATION TO THE BOARD. |
| Form 990, Part VI, Section C, line 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE OFFICES OF THE INSTITUTE. |
| Form 990, Part XI, line 9: | Purchases of collection items not capitalized -122,442. |