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Lowell Arts FY2022 filing

Tax-deductible

Lowell, MI501(c)(3)Arts & CultureEIN 38-2226024Revenue $333K in FY2022

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.
43¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
43%
of spending
Concern: 43% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.9 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
$35K
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
$333K
-12% vs prior year
Spent
$339K
To programs
43%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$333K
FY2022▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$314K
FY2021$379K
FY2022$333K
FY2023$353K
FY2024$369K
FY2025$292K
Expenses
$339K
FY2022▼ -10%
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
FY2022-0.5%
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 FY2022 Form 990 · see the original

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You’re viewing the FY2022 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

43 cents of each dollar spent went to programs.

Program services 43% · $146K Management & general 55% · $188K Fundraising 2% · $6K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
Sue Clements
Director
$0Pt VII · Sec A
Julie Devoe
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Laurie Kuna
Director
$0Pt VII · Sec A
Barb Pierce
Director
$0Pt VII · Sec A
Liz Ripley
Director
$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.

Questions for Lowell Arts

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Provided by the organization

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1 program · $146K · in their own filed words · FY2022
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.

$146Kprogram 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 FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$333K
Ln 12
Fees for servicesLn 2g$195K
Gifts and grantsLn 1h$160K
Investment incomeLn 3−$22K
Money outPt IX
$339K
Ln 25
Programscol B$146K
Managementcol C$188K
Fundraisingcol D$6K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$167K
Total assetsLn 16$1.4M
LiabilitiesLn 26$35K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$160K
Government grantsLn 1e$132K
Fees for servicesLn 2g$195K
Investment incomeLn 3−$22K
Total revenueLn 12$333K
Assets in detailPt X, end of year
CashLn 1$167K
Cash and savings togetherLn 1–2$167K
InvestmentsLn 11–13$246K
Land, buildings, equipmentLn 10c$995K
Total assetsLn 16$1.4M
LiabilitiesLn 26$35K
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 FY22End FY22
Cash and savingsLn 1–2$103K$167K
InvestmentsLn 11–13$271K$246K
Land, buildings, equipmentLn 10c$1.0M$995K
Total assetsLn 16$1.4M$1.4M
LiabilitiesLn 26$24K$35K
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$95K$95K
Other salaries and wagesLn 7$64K$39K$25K
Other employee benefitsLn 9$2K$2K
Payroll taxesLn 10$9K$9K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$78K$72K$5K$882
Advertising and promotionLn 12$8K$4K$4K$188
Office expensesLn 13$24K$4K$20K$897
OccupancyLn 16$9K$532$9K
TravelLn 17$78$78
Depreciation, depletion and amortizationLn 22$36K$27K$5K$4K
InsuranceLn 23$7K$7K
Total functional expensesLn 25$339K$146K$188K$6K

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 Viewing $333K$339K−$6K$1.4M 990 PDF
FY2021 $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 FY2022 990 (6 parts)
Part I · Summary $332,527 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $157,320$160,094
I-9 Program service revenuePrior year $132,892$194,571
I-10 Investment incomePrior year $20,176−$22,138
I-11 Other revenuePrior year $69,043$0
I-12 Total revenuePrior year $379,431$332,527
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $129,219$170,166
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $248,059$168,682
I-18 Total expensesPrior year $377,278$338,848
I-19 Revenue less expensesPrior year $2,153−$6,321
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 $332,527 across 6 lines filed
VIII-1e Government grants$131,778
VIII-1f All other contributions, gifts and grants$28,316
VIII-1h Total contributions, gifts and grants$160,094
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $194,571$194,571
VIII-3 Investment incomeExcluded from tax −$22,138−$22,138
VIII-12 Total revenueRelated to mission $194,571 · Excluded from tax −$22,138$332,527
Part IX · Statement of functional expenses $338,848 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $95,367$95,367
IX-7 Other salaries and wagesPrograms $38,607 · Management $25,170$63,777
IX-9 Other employee benefitsManagement $1,879$1,879
IX-10 Payroll taxesManagement $9,143$9,143
IX-11c Accounting feesManagement $6,200$6,200
IX-11g Other fees for servicesPrograms $71,989 · Management $5,128 · Fundraising $882$77,999
IX-12 Advertising and promotionPrograms $3,604 · Management $3,900 · Fundraising $188$7,692
IX-13 Office expensesPrograms $3,506 · Management $19,712 · Fundraising $897$24,115
IX-16 OccupancyPrograms $532 · Management $8,915$9,447
IX-17 TravelPrograms $78$78
IX-22 Depreciation, depletion and amortizationPrograms $27,263 · Management $5,453 · Fundraising $3,635$36,351
IX-23 InsuranceManagement $6,800$6,800
IX-25 Total functional expensesPrograms $145,579 · Management $187,667 · Fundraising $5,602$338,848
Part X · Balance sheet $1,407,580 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $103,129$166,586
X-10c Land, buildings and equipment, netStart of year $1,028,889$994,688
X-11 Publicly traded securitiesStart of year $271,444$246,306
X-16 Total assetsStart of year $1,403,462$1,407,580
X-18 Grants payableStart of year $20,870$15,617
X-19 Deferred revenue$19,125
X-26 Total liabilitiesStart of year $24,303$34,742
X-27 Net assets without donor restrictionsStart of year $1,240,599$1,372,838
X-32 Total net assets or fund balancesStart of year $1,379,159$1,372,838
X-33 Total liabilities and net assetsStart of year $1,403,462$1,407,580
Part XI · Reconciliation of net assets $1,372,838 net assets at year end
XI-1 Total revenue$332,527
XI-2 Total expenses$338,848
XI-3 Revenue less expenses−$6,321
XI-4 Net assets at start of year$1,379,159
XI-10 Net assets at end of year$1,372,838

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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