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Lowell Arts FY2021 filing

Tax-deductible

Lowell, MI501(c)(3)Arts & CultureEIN 38-2226024Revenue $379K in FY2021

On file with the IRSlowellartscouncil.orgPo Box 53, 49331-0053 · Lowell, MITax-exempt since Jan 1979Publicly supported charity — 170(b)(1)(A)(vi)

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Connecting regional artists and audiences through the visual and performing Arts. Lowellarts provides program opportunities for artists to exhibit and performs,and for residents to develop their own creative talents.

501(c)(3) charity; gifts are tax-deductible.
38¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $14K a year · 4% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
38%
of spending
Concern: 38% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $37K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$24K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$379K
+21% vs prior year
Spent
$377K
To programs
38%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$379K
FY2021▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2020$314K
FY2021$379K
FY2022$333K
FY2023$353K
FY2024$369K
FY2025$292K
Expenses
$377K
FY2021▲ +46%
Tap a bar for its year
Expenses by fiscal year
FY2020$258K
FY2021$377K
FY2022$339K
FY2023$375K
FY2024$412K
FY2025$363K
Net assets
$1.4M
FY2021▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$1.4M
FY2023$1.4M
FY2024$1.3M
FY2025$1.3M

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1979.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

38 cents of each dollar spent went to programs.

Program services 38% · $144K Management & general 55% · $207K Fundraising 7% · $27K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Julie Devoe
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Rob Freund
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Laurie Kuna
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See Lowell Arts executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Connects artists and audiences through visual and performing arts, offering exhibition, performance, and creative development opportunities.

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Provided by the organization

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1 program · $144K · in their own filed words · FY2021
01

The organization provides an opportunity for local artists and entertainers to exhibit their talents and an opportunity for residents to develop their artistic and theatrical skills through regularly conducted classes.

$144Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Grand Rapids Community FoundationFY2024$25K
Charities Aid Foundation AmericaFY2024$12K
Total grants receivedfrom 2 funders$37K

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$379K
Ln 12
Gifts and grantsLn 1h$157K
Fees for servicesLn 2g$133K
Other incomeLn 4–11$69K
Money outPt IX
$377K
Ln 25
Programscol B$144K
Managementcol C$207K
Fundraisingcol D$27K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$103K
Total assetsLn 16$1.4M
LiabilitiesLn 26$24K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$157K
Fees for servicesLn 2g$133K
Investment incomeLn 3$20K
Other incomeLn 4–11$69K
Total revenueLn 12$379K
Assets in detailPt X, end of year
CashLn 1$103K
Cash and savings togetherLn 1–2$103K
InvestmentsLn 11–13$271K
Land, buildings, equipmentLn 10c$1.0M
Total assetsLn 16$1.4M
LiabilitiesLn 26$24K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 53
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$110K$103K
InvestmentsLn 11–13$201K$271K
Land, buildings, equipmentLn 10c$1.1M$1.0M
Total assetsLn 16$1.4M$1.4M
LiabilitiesLn 26$32K$24K
Net assetsLn 32$1.4M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$58K$3K$55K
Other salaries and wagesLn 7$71K$23K$48K
Accounting feesLn 11c$4K$622$3K
Other fees for servicesLn 11g$13K$7K$5K$1K
Advertising and promotionLn 12$7K$3K$4K$213
Office expensesLn 13$8K$1K$5K$2K
OccupancyLn 16$49K$7K$34K$8K
TravelLn 17$726$726
Depreciation, depletion and amortizationLn 22$37K$7K$30K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$124K$92K$20K$12K
All other expensesLn 24e$406$32$374
Total functional expensesLn 25$377K$144K$207K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $292K$363K−$71K$1.3M 990 PDF
FY2024 $369K$412K−$43K$1.3M 990 PDF
FY2023 $353K$375K−$22K$1.4M 990 PDF
FY2022 $333K$339K−$6K$1.4M 990 PDF
FY2021 Viewing $379K$377K$2K$1.4M 990 PDF
FY2020 $314K$258K$56K$1.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $379,431 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $191,694$157,320
I-9 Program service revenuePrior year $95,882$132,892
I-10 Investment incomePrior year $11,092$20,176
I-11 Other revenuePrior year $15,017$69,043
I-12 Total revenuePrior year $313,685$379,431
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $100,531$129,219
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $157,593$248,059
I-18 Total expensesPrior year $258,124$377,278
I-19 Revenue less expensesPrior year $55,561$2,153
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $379,431 across 6 lines filed
VIII-1f All other contributions, gifts and grants$157,320
VIII-1h Total contributions, gifts and grants$157,320
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $132,892$132,892
VIII-3 Investment incomeExcluded from tax $20,176$20,176
VIII-8 Net income from fundraising events$69,043
VIII-12 Total revenueRelated to mission $132,892 · Excluded from tax $20,176$379,431
Part IX · Statement of functional expenses $377,278 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $3,000 · Management $55,000$58,000
IX-7 Other salaries and wagesPrograms $22,891 · Management $48,328$71,219
IX-11c Accounting feesManagement $622 · Fundraising $3,108$3,730
IX-11g Other fees for servicesPrograms $7,246 · Management $4,972 · Fundraising $1,016$13,234
IX-12 Advertising and promotionPrograms $2,535 · Management $4,469 · Fundraising $213$7,217
IX-13 Office expensesPrograms $1,402 · Management $4,785 · Fundraising $2,185$8,372
IX-16 OccupancyPrograms $6,968 · Management $33,532 · Fundraising $8,291$48,791
IX-17 TravelPrograms $726$726
IX-22 Depreciation, depletion and amortizationPrograms $7,489 · Management $29,955$37,444
IX-23 InsuranceManagement $4,395$4,395
IX-24 Other expenses (24a–d)Programs $91,561 · Management $20,382 · Fundraising $11,801$123,744
IX-24e All other expensesPrograms $32 · Management $374$406
IX-25 Total functional expensesPrograms $143,850 · Management $206,814 · Fundraising $26,614$377,278
Part X · Balance sheet $1,403,462 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $109,998$103,129
X-10c Land, buildings and equipment, netStart of year $1,066,333$1,028,889
X-11 Publicly traded securitiesStart of year $201,442$271,444
X-16 Total assetsStart of year $1,409,104$1,403,462
X-17 Accounts payable and accrued expensesStart of year $4,653$3,433
X-18 Grants payableStart of year $27,445$20,870
X-26 Total liabilitiesStart of year $32,098$24,303
X-27 Net assets without donor restrictionsStart of year $1,244,639$1,240,599
X-28 Net assets with donor restrictionsStart of year $132,367$138,560
X-32 Total net assets or fund balancesStart of year $1,377,006$1,379,159
X-33 Total liabilities and net assetsStart of year $1,409,104$1,403,462
Part XI · Reconciliation of net assets $1,379,159 net assets at year end
XI-1 Total revenue$379,431
XI-2 Total expenses$377,278
XI-3 Revenue less expenses$2,153
XI-4 Net assets at start of year$1,377,006
XI-10 Net assets at end of year$1,379,159

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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