Michigan Arts Access

Tax-deductible

Detroit, MI501(c)(3)Since 1986Arts & CultureEIN 38-2690117

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Promotion and advancement of training and education in the Arts for persons with disabilities.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 126 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $17K a year · 10% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 19% of spending
Top officer’s pay lower than 60% of similar orgs
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $16K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$94K
75% of total assets
Worth a look: liabilities are 75% of assets; over 65%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$183K
-14% vs prior year
Spent
$238K
To programs
87%
Net assets
$31K
By yearFY2021–FY2024
Revenue
$183K
FY2024▼ -14%
Revenue by fiscal year
FY2021$131K
FY2022$142K
FY2023$214K
FY2024$214K
FY2024$183K
Expenses
$238K
FY2024▲ +8%
Expenses by fiscal year
FY2021$98K
FY2022$120K
FY2023$193K
FY2024$221K
FY2024$238K
Net assets
$31K
FY2024▼ -62%
Net assets by fiscal year
FY2021$47K
FY2022$65K
FY2023$87K
FY2024$83K
FY2024$31K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1987.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $208K Management & general 10% · $24K Fundraising 3% · $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

12 people listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$46,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Michael Gielniak’s $46K as Executive Di is at the 40th percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2024FY2023FY2022
Michael Gielniak$46,000$46,000$41,800$36,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Michigan Arts Access 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

Provides arts training and education for people with disabilities.

Provided by the organization

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3 programs · $197K · in their own filed words · FY2024
01

Assist in the development of arts programs for persons with disabilities in local and intermediate school districts and in communities throughout michigan.

$151Kprogram expense
02

Publish a newsletter, brochure and other outreach communications to promote awareness of arts programs for persons with disabilities.

$29Kprogram expense
03

Provide programs and services to increase access to arts and culture for persons with disabilities and to assist arts providers become accessible.

$17Kprogram 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 · FY2025
Total grants receivedfrom 2 funders$16K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$183K
Ln 12
Fees for servicesLn 2g$121K
Gifts and grantsLn 1h$61K
Investment incomeLn 3$845
Money outPt IX
$238K
Ln 25
Programscol B$208K
Managementcol C$24K
Fundraisingcol D$6K
Owns and owesPt X
$31K
net assets · Ln 32
Cash and savingsLn 1–2$69K
Total assetsLn 16$125K
LiabilitiesLn 26$94K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$61K
Fees for servicesLn 2g$121K
Investment incomeLn 3$845
Total revenueLn 12$183K
Assets in detailPt X, end of year
CashLn 1$69K
Cash and savings togetherLn 1–2$69K
InvestmentsLn 11–13$42K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$125K
LiabilitiesLn 26$94K
Net assetsLn 32$31K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6126
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 FY24End FY24
Cash and savingsLn 1–2$91K$69K
InvestmentsLn 11–13$39K$42K
Land, buildings, equipmentLn 10c$2K$1K
Total assetsLn 16$164K$125K
LiabilitiesLn 26$81K$94K
Net assetsLn 32$83K$31K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$39K$5K$2K
Accounting feesLn 11c$9K$9K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$2K$2K
OccupancyLn 16$4K$810$3K
TravelLn 17$2K$2K$103$41
Depreciation, depletion and amortizationLn 22$494$494
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$171K$164K$5K$2K
Total functional expensesLn 25$238K$208K$24K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $214K$221K−$7K$83K 990 PDF
FY2023 $214K$193K$21K$87K 990 PDF
FY2022 $142K$120K$23K$65K 990 PDF
FY2021 $131K$98K$32K$47K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $182,954 across 5 lines filed
VIII-1f All other contributions, gifts and grants$61,137
VIII-1h Total contributions, gifts and grants$61,137
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $120,972$120,972
VIII-3 Investment incomeRelated to mission $845$845
VIII-12 Total revenueRelated to mission $845 · Excluded from tax $120,972$182,954
Part IX · Statement of functional expenses $237,898 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $39,100 · Management $4,600 · Fundraising $2,300$46,000
IX-11c Accounting feesManagement $8,928$8,928
IX-12 Advertising and promotionPrograms $1,196$1,196
IX-13 Office expensesFundraising $1,851$1,851
IX-16 OccupancyPrograms $810 · Management $3,240$4,050
IX-17 TravelPrograms $1,914 · Management $103 · Fundraising $41$2,058
IX-22 Depreciation, depletion and amortizationManagement $494$494
IX-23 InsuranceManagement $1,942$1,942
IX-24 Other expenses (24a–d)Programs $164,483 · Management $4,624 · Fundraising $2,272$171,379
IX-25 Total functional expensesPrograms $207,503 · Management $23,931 · Fundraising $6,464$237,898
Part X · Balance sheet $125,041 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $91,113$68,519
X-4 Accounts receivableStart of year $32,157$13,450
X-10c Land, buildings and equipment, netStart of year $1,563$1,069
X-11 Publicly traded securitiesStart of year $38,984$42,003
X-16 Total assetsStart of year $163,817$125,041
X-17 Accounts payable and accrued expenses$15,279
X-24 Unsecured notes and loans payableStart of year $80,611$78,481
X-26 Total liabilitiesStart of year $80,611$93,760
X-27 Net assets without donor restrictionsStart of year $83,206$31,281
X-32 Total net assets or fund balancesStart of year $83,206$31,281
X-33 Total liabilities and net assetsStart of year $163,817$125,041
Part XI · Reconciliation of net assets $31,281 net assets at year end
XI-1 Total revenue$182,954
XI-2 Total expenses$237,898
XI-3 Revenue less expenses−$54,944
XI-4 Net assets at start of year$83,206
XI-5 Net unrealized gains (losses) on investments$3,019
XI-10 Net assets at end of year$31,281

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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