Great River Arts Association

Tax-deductible

Little Falls, MN501(c)(3)Since 1975EIN 41-1313017Revenue $230K in FY2025

On file with the IRSgreatart.org122 1st St Se, 56345-3002 · Little Falls, MNTax-exempt since Mar 1995Publicly supported charity — 170(b)(1)(A)(vi)

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The Great River Arts Association exists to enrich lives by providing Arts experiences and services to the people of morrison county and the surrounding communities.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 20 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
3 of 6
filings with a surplus
Average surplus $1K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$47K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $32K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$91K
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$230K
+10% vs prior year
Spent
$212K
To programs
74%
Net assets
$168K
By yearFY2020–FY2025
Revenue
$230K
FY2025▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$208K
FY2021$223K
FY2022$187K
FY2023$196K
FY2024$210K
FY2025$230K
Expenses
$212K
FY2025▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$216K
FY2021$156K
FY2022$219K
FY2023$233K
FY2024$210K
FY2025$212K
Net assets
$168K
FY2025▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$152K
FY2021$219K
FY2022$187K
FY2023$150K
FY2024$150K
FY2025$168K

From the FY2025 Form 990 (year ending August 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1995.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $157K Management & general 24% · $52K Fundraising 2% · $3K

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

7 people listed on the 990; $47K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Di
$46,539Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Michelle Kiley———$19,230$35,321$54,435
Erika Powers$46,539$45,000$27,767———
Michael Worcester———$26,273——
Karla Zeck——$22,500———

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.

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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 15aYes

Programs and updates

Provides arts experiences and services to enrich lives in Morrison County and surrounding communities.

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Provided by the organization

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3 programs · $157K · in their own filed words · FY2024
01

Under gra's performing arts programming, 21 events were hosted including MUSICAL/GRA live performances, along with a variety of free events such as "open mic night" events where the community shares their talent (poetry, music, voice, spoken word, etc.) on gra's stage.

$113Kprogram expense
02

Gra provides arts education programming for youth and adults, by connecting residents and visitors to engaging and creative opportunities. This body of work increases a participants knowledge, skills and understanding of various artistic disciplines, including visual (painting, mixed media, fabric, glass, drawing, watercolor, etc.)…

$22Kprogram expense
03

Great river arts (gra)oversee two free art galleries (main and front)located onsite at gra (122 first street se, little falls). In fy 25, gra curated 14 exhibits, including 2 high school shows, that featured the work of 175 artists and hosted 10 artists receptions.

$22Kprogram 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
Total grants receivedfrom 1 funder$32K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$230K
Ln 12
Fees for servicesLn 2g$124K
Gifts and grantsLn 1h$98K
Other incomeLn 4–11$8K
Money outPt IX
$212K
Ln 25
Programscol B$157K
Managementcol C$52K
Fundraisingcol D$3K
Owns and owesPt X
$168K
net assets · Ln 32
Cash and savingsLn 1–2$47K
Total assetsLn 16$259K
LiabilitiesLn 26$91K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$98K
Government grantsLn 1e$68K
Fees for servicesLn 2g$124K
Investment incomeLn 3$304
Other incomeLn 4–11$8K
Total revenueLn 12$230K
Assets in detailPt X, end of year
CashLn 1$3K
SavingsLn 2$44K
Cash and savings togetherLn 1–2$47K
Land, buildings, equipmentLn 10c$194K
Other assetsLn 15$17K
Total assetsLn 16$259K
LiabilitiesLn 26$91K
Net assetsLn 32$168K
OperationsPt I, VI
EmployeesI 54
VolunteersI 620
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$33K$47K
Land, buildings, equipmentLn 10c$206K$194K
Total assetsLn 16$260K$259K
LiabilitiesLn 26$110K$91K
Net assetsLn 32$150K$168K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$49K$39K$7K$2K
Other salaries and wagesLn 7$35K$34K$699$409
Payroll taxesLn 10$8K$6K$1K$404
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$24K$20K$5K
Advertising and promotionLn 12$2K$1K$218
Office expensesLn 13$10K$5K$6K
Information technologyLn 14$6K$800$5K
OccupancyLn 16$13K$7K$6K
InterestLn 20$2K$2K$407
Depreciation, depletion and amortizationLn 22$12K$6K$6K
InsuranceLn 23$15K$11K$5K
Other expenses (24a–d)Ln 24$26K$23K$4K
All other expensesLn 24e$3K$3K$429
Total functional expensesLn 25$212K$157K$52K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $230K$212K$18K$168K 990 PDF
FY2024 $210K$210K$64$150K 990 PDF
FY2023 $196K$233K−$37K$150K 990 PDF
FY2022 $187K$219K−$32K$187K 990 PDF
FY2021 $223K$156K$67K$219K 990 PDF
FY2020 $208K$216K−$8K$152K 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 FY2025 990 (6 parts)
Part I · Summary $229,971 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $62,028$97,612
I-9 Program service revenuePrior year $138,163$123,875
I-10 Investment incomePrior year $184$304
I-11 Other revenuePrior year $9,437$8,180
I-12 Total revenuePrior year $209,812$229,971
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $95,543$92,014
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $114,205$120,219
I-18 Total expensesPrior year $209,748$212,233
I-19 Revenue less expensesPrior year $64$17,738
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $229,971 across 7 lines filed
Lines not itemized here account for $8,180 of total revenue; see the IRS return.
VIII-1b Membership dues$7,065
VIII-1e Government grants$67,994
VIII-1f All other contributions, gifts and grants$22,553
VIII-1h Total contributions, gifts and grants$97,612
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $123,875$123,875
VIII-3 Investment incomeExcluded from tax $304$304
VIII-12 Total revenueRelated to mission $123,875 · Excluded from tax $8,484$229,971
Part IX · Statement of functional expenses $212,233 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $39,200 · Management $7,350 · Fundraising $2,450$49,000
IX-7 Other salaries and wagesPrograms $33,830 · Management $699 · Fundraising $409$34,938
IX-10 Payroll taxesPrograms $6,461 · Management $1,211 · Fundraising $404$8,076
IX-11c Accounting feesManagement $5,936$5,936
IX-11g Other fees for servicesPrograms $19,647 · Management $4,655$24,302
IX-12 Advertising and promotionPrograms $1,345 · Management $218$1,563
IX-13 Office expensesPrograms $4,650 · Management $5,759$10,409
IX-14 Information technologyPrograms $800 · Management $4,939$5,739
IX-16 OccupancyPrograms $7,421 · Management $5,869$13,290
IX-20 InterestPrograms $1,628 · Management $407$2,035
IX-22 Depreciation, depletion and amortizationPrograms $6,137 · Management $6,143$12,280
IX-23 InsurancePrograms $10,740 · Management $4,598$15,338
IX-24 Other expenses (24a–d)Programs $22,703 · Management $3,517$26,220
IX-24e All other expensesPrograms $2,678 · Management $429$3,107
IX-25 Total functional expensesPrograms $157,240 · Management $51,730 · Fundraising $3,263$212,233
Part X · Balance sheet $258,769 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $754$3,225
X-2 Savings and temporary cash investmentsStart of year $32,100$44,145
X-10c Land, buildings and equipment, netStart of year $206,427$194,147
X-15 Other assetsStart of year $20,876$17,252
X-16 Total assetsStart of year $260,157$258,769
X-25 Other liabilitiesStart of year $25,531$19,995
X-26 Total liabilitiesStart of year $110,081$90,955
X-27 Net assets without donor restrictionsStart of year $150,076$167,814
X-32 Total net assets or fund balancesStart of year $150,076$167,814
X-33 Total liabilities and net assetsStart of year $260,157$258,769
Part XI · Reconciliation of net assets $167,814 net assets at year end
XI-1 Total revenue$229,971
XI-2 Total expenses$212,233
XI-3 Revenue less expenses$17,738
XI-4 Net assets at start of year$150,076
XI-10 Net assets at end of year$167,814

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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