Minnesota Makers & Artists Guild EIN 81-4276921

Minnesota Makers & Artists Guild

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Offers tools, space, and classes for community members to explore diverse art and craft creation. For fiscal year 2025 it reported $257K in revenue, $128K in expenses, and $174K in net assets.Pt I

Founded
2017
Type
Public charity (501(c)(3)) · Arts & Culture
Location
Mankato, MN
Website
www.theguildmn.org
Filings
5 on file (2021–2025)
Revenue
$257KFY2025
Expenses
$128K
Net assets
$174K
People
7
Filings
5
Updates
0
More identity details & actions ⌄
EIN  81-4276921 Public charity (501(c)(3)) Mankato, MN Founded 2017
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers tools, space, and classes for community members to explore diverse art and craft creation.
Leadership
Dustin Swiers · Executive Director · $15K
Money in and out
$257K revenue, $128K expenses
Bottom line
93% program efficiency
Where the money goes · FY2025
Total revenue
$257K
Pt VIII · Ln 12
Total expenses
$128K
Pt IX · Ln 25
Net assets
$174K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $129K
Where spending went · Part IX cols B–D
Program services $0.93 Fundraising $0.07
Program efficiency
93%
of spending reaches programs▼ -7% vs prior filing year
Operating runway
16.3mo
months of highly liquid reserves at operating expense rate▲ +329% vs prior filing year
Surplus margin
+50%
revenue over expenses, this year▲ +573% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$257K
FY2025▲ +68%
Expenses
$128K
FY2025▼ -9%
Total assets
$174K
FY2025▲ +289%
Total liabilities
$0
FY2025
Total revenue
$257K
Pt VIII · Ln 12
Total expenses
$128K
Pt IX · Ln 25
Net assets
$174K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$129K
Total assetsPt X · Ln 16$174K
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47
Mission & Programs · Part III

Where the work happens

3 program services account for $119K of program spending, described in the organization's own filed words · FY2025.
01

We provided space, tools, shop maintenance, and access to materials for members to pursue making throughout the year.

$63Kprogram expense
02

We provide young adult/adult/community arts education and making experiences in a variety of crafts and trades throughout the year to members/community members, serving over 700 people.

$44Kprogram expense
03

We provided 36+ sessions of childrens art classes in 2025 reaching over 400 children.

$13Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMinnesota Makers & Artists Guild
EINHdr · item D81-4276921
Principal addressHdr · item CMankato, MN
WebsiteHdr · item Jwww.theguildmn.org
Year of formationHdr · item L2017
State of legal domicileHdr · item MMN
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A25)
Ruling yearIRS BMFJul 2017

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$14,758Pt VII · Sec A
Education Director
$14,427Pt VII · Sec A
$5,927Pt VII · Sec A
$5,152Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Dustin Swiers’s $15K as Executive Director is at the 11th percentile of top reported officer pay among 2213 $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 · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Dustin Swiers$14,758$4,800
Shayna Swiers$14,427$13,600$4,800$4,800
Tyler J Vaughan$5,927$500$300
Christina Donley$5,152
Cindy Bourne$200

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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Statement of Revenue

Part VIII
Contributions & grants$191K · 74%
Program service revenue$65K · 25%
Investment income$2K · 1%
Contributions & grants74%$191K
Program service revenue25%$65K
Investment income1%$2K
Total revenueLn 12$257K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Fundraising $0.07
Program services93%$119K
Fundraising7%$9K
Total functional expensesLn 25$128K

Balance Sheet

Part X · end of year
CashLn 1$174K
Total assetsLn 16$174K
Total liabilitiesLn 26$0
Total net assetsLn 32$174K
Months of cash on handcomputed16.3

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $174K · Operating expenses/yr $128K
16.3 months
Where the money goes
Program services
Program services $119K · Total expenses $128K
93%
Management & General
Management & general $0 · Total expenses $128K
0%
Fundraising
Fundraising $9K · Total expenses $128K
7%
Cost to raise $1
Fundraising expense (2-yr avg) $4K · Solicited contributions (2-yr avg) $118K
$0.04 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $191K · Total revenue $257K
74%
Government reliance
Government grants $0 · Total revenue $257K
0%
Earned-income share
Program service revenue $65K · Total revenue $257K
25%
Investment reliance
Investment income $2K · Total revenue $257K
+0.6%
Program self-sufficiency
Program service revenue $65K · Total expenses $128K
51%
Growth & trend
Revenue growth (YoY)
This year $257K · Prior year $153K
+68%
Revenue CAGR
FY2021 $103K · FY2025 $257K
+26%
Net-asset trend (YoY)
End of year $174K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $257K · Expenses $128K
+50%
Liabilities-to-Assets
Total liabilities — · Total assets $174K
Net-asset ratio
Net assets $174K · Total assets $174K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $174K
0%
People & payroll
Highest Reported Total Compensation
Individual Dustin Swiers · Reported title Executive Director · Highest reported compensation $15K · Total expenses $128K
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $55K · Total expenses $128K
43%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 93%
Fundraising cost ratio 5%
Revenue growth 68%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$58K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$257K revenue · viewing · ⤓ 990 PDF
FY2024$153K revenue · ⤓ 990 PDF
FY2023$126K revenue · ⤓ 990 PDF
FY2022$127K revenue · ⤓ 990 PDF
FY2021$103K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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