NEWAYGO COUNTY COUNCIL FOR THE ARTS INCORPORATED: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NEWAYGO COUNTY COUNCIL FOR THE ARTS INCORPORATED (EIN 38-3000675)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-05
IRS object ID
202442189349301324
Schema version
2023v5.1
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

FieldValueIRS element (for citing)
Return2024-08-05T14:42:23-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382492570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DOEREN MAYHEWBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line156 CESAR E CHAVEZ AVE SW STE 100AddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49503ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN383000675EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NEWAYGO COUNTY COUNCIL FOR THE ARTS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNEWABusinessNameControlTxt
Phone2319244022PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line113 E MAIN STAddressLine1Txt
CityFREMONTCityNm
State AbbreviationMIStateAbbreviationCd
ZIP494121243ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARIANNE BOERIGTERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2319244022PhoneNum
Signature2024-08-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROXANNE M PAGE CPAPreparerPersonNm
PTINP00292926PTIN
Phone6162355200PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARIANNE BOERIGTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line113 E MAIN STAddressLine1Txt
CityFREMONTCityNm
State AbbreviationMIStateAbbreviationCd
ZIP494121243ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$335,767GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NCCA-ARTSPLACE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTO PROMOTE THE ARTS AND ENHANCE THE CULTURAL CLIMATE IN NEWAYGO COUNTY AND SURROUNDING AREAS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers21TotalVolunteersCnt
Total Gross UBI$59,173TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$172,290PYContributionsGrantsAmt
CY Contributions Grants$235,383CYContributionsGrantsAmt
PY Program Service Revenue$90,579PYProgramServiceRevenueAmt
CY Program Service Revenue$89,270CYProgramServiceRevenueAmt
PY Investment Income$158PYInvestmentIncomeAmt
CY Investment Income$182CYInvestmentIncomeAmt
PY Other Revenue$5,400PYOtherRevenueAmt
CY Other Revenue$7,544CYOtherRevenueAmt
PY Total Revenue$268,427PYTotalRevenueAmt
CY Total Revenue$332,379CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$105,038PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$118,867CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$11,474CYTotalFundraisingExpenseAmt
PY Other Expenses$158,292PYOtherExpensesAmt
CY Other Expenses$160,815CYOtherExpensesAmt
PY Total Expenses$263,330PYTotalExpensesAmt
CY Total Expenses$279,682CYTotalExpensesAmt
PY Revenues Less Expenses$5,097PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$52,697CYRevenuesLessExpensesAmt
Total Assets BOY$608,493TotalAssetsBOYAmt
Total Assets EOY$659,517TotalAssetsEOYAmt
Total Liabilities BOY$5,002TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,329TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$603,491NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$656,188NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROMOTE THE ARTS AND ENHANCE THE CULTURAL CLIMATE IN NEWAYGO COUNTY AND SURROUNDING AREAS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$28,171ExpenseAmt
Revenue$124RevenueAmt
DescSPECIAL 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

FieldValueIRS element (for citing)
Expense$89,992ExpenseAmt
Revenue$46,624RevenueAmt
DescGALLERY 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

FieldValueIRS element (for citing)
Expense$91,688ExpenseAmt
Revenue$42,522RevenueAmt
DescCLASSES - 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

FieldValueIRS element (for citing)
Expense$11,433ExpenseAmt
DescCULTURAL 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
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$11,433TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$221,284TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee7EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARIANNE BOERIGTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2319244022PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line113 EAST MAIN STAddressLine1Txt
CityFREMONTCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49412ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JILL HANSEN AUNE
DIRECTOR1.00Yes (X)$0$0$0
MARY ANDERSON
DIRECTOR1.00Yes (X)$673$0$0
GILBERT GARCIA
DIRECTOR1.00Yes (X)$0$0$0
KIRK PARKHURST
CHAIR1.00Yes (X)$0$0$0Yes (X)
VICCI TERVEER
DIRECTOR1.00Yes (X)$0$0$0
EMILY FOLKEMA
SECRETARY1.00Yes (X)$0$0$0Yes (X)
TRACY STREICHHIRSCH
VICE CHAIR1.00Yes (X)$0$0$0Yes (X)
ASHLEY FOLKEMA
DIRECTOR1.00Yes (X)$0$0$0
ED WOSINKI
DIRECTOR1.00Yes (X)$0$0$0
ALEXIS MERCER
DIRECTOR1.00Yes (X)$0$0$0
SUSIE RODRIGUEZ
DIRECTOR1.00Yes (X)$1,055$0$0
JEFF DUBA
TREASURER1.00Yes (X)$0$0$0Yes (X)
MARIANNE BOERIGTER
EXECUTIVE DIRECTOR20.00$43,385$0$86Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$45,113TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$86TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$1,348MembershipDuesAmt
Government Grants$10,000GovernmentGrantsAmt
All Other Contributions$224,035AllOtherContributionsAmt
Total Contributions$235,383TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONSIGNMENT GALLERY SA459920$59,173$59,173
CLASSES459920$28,408$28,408
GALLERY459920$1,565$1,565
SPECIAL PROGRAMS459920$124$124
FieldValueIRS element (for citing)
Total Program Service Revenue$89,270TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$182TotalRevenueColumnAmt
Exclusion$182ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$10,749RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$3,388RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$7,361RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,361TotalRevenueColumnAmt
Exclusion$7,361ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$183TotalRevenueColumnAmt
Exclusion$183ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$183OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$332,379TotalRevenueColumnAmt
Related Or Exempt Func Income$30,097RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$59,173UnrelatedBusinessRevenueAmt
Exclusion$7,726ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$43,471TotalAmt
Program Services$34,777ProgramServicesAmt
Management And General$6,086ManagementAndGeneralAmt
Fundraising$2,608FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$66,405TotalAmt
Program Services$53,968ProgramServicesAmt
Management And General$7,904ManagementAndGeneralAmt
Fundraising$4,533FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$153TotalAmt
Program Services$120ProgramServicesAmt
Management And General$22ManagementAndGeneralAmt
Fundraising$11FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,838TotalAmt
Program Services$7,139ProgramServicesAmt
Management And General$1,125ManagementAndGeneralAmt
Fundraising$574FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,011TotalAmt
Management And General$21,011ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$39,728TotalAmt
Program Services$39,180ProgramServicesAmt
Management And General$38ManagementAndGeneralAmt
Fundraising$510FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$951TotalAmt
Management And General$951ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$19,982TotalAmt
Program Services$17,934ProgramServicesAmt
Management And General$1,687ManagementAndGeneralAmt
Fundraising$361FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$13,067TotalAmt
Program Services$9,466ProgramServicesAmt
Management And General$2,939ManagementAndGeneralAmt
Fundraising$662FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$21TotalAmt
Management And General$21ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$19,657TotalAmt
Program Services$15,727ProgramServicesAmt
Management And General$3,930ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,720TotalAmt
Program Services$4,319ProgramServicesAmt
Management And General$94ManagementAndGeneralAmt
Fundraising$307FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescPROGRAM EXPENSESDesc
Total$29,101TotalAmt
Program Services$27,129ProgramServicesAmt
Management And General$80ManagementAndGeneralAmt
Fundraising$1,892FundraisingAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,577TotalAmt
Program Services$11,525ProgramServicesAmt
Management And General$1,036ManagementAndGeneralAmt
Fundraising$16FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$279,682TotalAmt
Program Services$221,284ProgramServicesAmt
Management And General$46,924ManagementAndGeneralAmt
Fundraising$11,474FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$374,805BOYAmt
EOY$444,161EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$651,836LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$436,480LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$233,688BOYAmt
EOY$215,356EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$608,493BOYAmt
EOY$659,517EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,952BOYAmt
EOY$2,310EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,050BOYAmt
EOY$1,019EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,002BOYAmt
EOY$3,329EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$596,070BOYAmt
EOY$653,195EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,421BOYAmt
EOY$2,993EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$603,491BOYAmt
EOY$656,188EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$608,493BOYAmt
EOY$659,517EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$52,697ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$201,730CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$215,504CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$185,235CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$172,290CurrentTaxYearMinus1YearAmt
Current Tax Year$235,383CurrentTaxYearAmt
Total$1,010,142TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,845CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,007CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,761CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,778CurrentTaxYearMinus1YearAmt
Current Tax Year$30,433CurrentTaxYearAmt
Total$117,824TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$231,575CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$229,511CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$202,996CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$198,068CurrentTaxYearMinus1YearAmt
Current Tax Year$265,816CurrentTaxYearAmt
Total$1,127,966TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,127,966PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,645CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,932CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,075CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,343CurrentTaxYearMinus1YearAmt
Current Tax Year$10,931CurrentTaxYearAmt
Total$50,926TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,645CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,932CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,075CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,343CurrentTaxYearMinus1YearAmt
Current Tax Year$10,931CurrentTaxYearAmt
Total$50,926TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$53,479CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$52,463CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$64,527CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$64,801CurrentTaxYearMinus1YearAmt
Current Tax Year$59,173CurrentTaxYearAmt
Total$294,443TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$683CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year$195CurrentTaxYearMinus1YearAmt
Current Tax Year$183CurrentTaxYearAmt
Total$1,061TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$295,382CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$292,906CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$278,598CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$271,407CurrentTaxYearMinus1YearAmt
Current Tax Year$336,103CurrentTaxYearAmt
Total$1,474,396TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.76500PublicSupportCY509Pct
Public Support PY5090.76460PublicSupportPY509Pct
Investment Income CY0.03450InvestmentIncomeCYPct
Investment Income PY0.03490InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Solicited Assets Sale0SolicitedAssetsSaleInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$30,000OtherCostOrOtherBasisAmt
Book Value$30,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$579,656OtherCostOrOtherBasisAmt
Depreciation$396,500DepreciationAmt
Book Value$183,156BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$42,180OtherCostOrOtherBasisAmt
Depreciation$39,980DepreciationAmt
Book Value$2,200BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$215,356TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2023 AND 2022. 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 ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA 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 12CTHE 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 19COPIES OF THE 990 AND OTHER POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990 PART VIICOMPENSATION 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 11GARTIST FEES: PROGRAM SERVICE EXPENSES 31,881. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,881. CLASSROOM INSTRUCTORS & OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 7,299. MANAGEMENT AND GENERAL EXPENSES 38. FUNDRAISING EXPENSES 510. TOTAL EXPENSES 7,847.
FORM 990, PART XII, LINE 2CTHE 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.

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