{"success":true,"data":{"_id":382420743,"filings":[{"Organization":{"value":null,"Person":["STAN OTTO","ROSEMARY NAULTY","CHAR ESTER","KRISTEN VIGLAND","HALLIE CHRISTIAN","LAUREN EVERETT FINN","BETH FITZSIMMONS","JENNIFER FLYNN","BETSIE HOSICK","LESA HUGET","MICA JONES","RICK RODES","PAM SPICER","SUSAN WENZLICK","KELLY WINTER","MERCEDES MICHALOWSKI"],"Title":["PRESIDENT","PRESIDENT ELECT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,45279],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,45279],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Establish and maintain educational programs and a facility for the advancement of the arts.","year":2021,"name":"THE ELIZABETH LANE OLIVER CENTER FOR THE ARTS","phone":2313524151,"website":"OLIVERARTCENTERFRANKFORT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRISTEN VIGLAND","year_formation":1948,"state_legal_domicile":"MI","total_volunteers":35,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 1513, FRANKFORT, MI, 49635, USA","city":"FRANKFORT","state":"MI","country":"USA","zip_code":49635},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":305204,"Contributions":{"value":132302,"Other contributions":114102,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":18200,"Related organizations":0},"Program revenue":{"value":156635,"Total revenue":{"value":156123,"MEMBER SERVICES":99974,"CLASSES":28715,"GALLERY SALES":23960,"PROGRAMS":3474},"Total other revenue":512,"Unrelated business revenue":0},"Investment income":{"value":42,"Investment income total":42,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":16225,"Other total":10581,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":5644,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":328866,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":93782,"Current officers":45279,"Disqualified persons":0,"Other salaries and wages":41416,"Pension plan contributions":0,"Other employee benefits":455,"Payroll taxes":6632},"Other expenses":{"value":235084,"Management services":0,"Legal":0,"Accounting":11667,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":17200,"Office expenses":4261,"Information technology":0,"Royalties":0,"Occupancy":23152,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":92091,"Insurance":6015,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":68715,"MAINTENANCE":25484,"FACULTY":17996,"ARTIST FEES":15796,"SUPPLIES":9439},"All other expenses":11983},"Functional Expenses":{"value":null,"Program Service Expenses":229756,"Management And General Expenses":84691,"Fundraising Expenses":14419}},"Assets":{"value":2890677,"Non-interest bearing cash":189904,"Savings and temp cash investments":61457,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2639316,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":9530,"Sum of Total Liabilities":0,"Accounts payable, accrued":5828,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":3702},"Fund balance":{"value":2881147,"Net assets without donor restriction":2836147,"Net assets with donor restriction":45000,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6986310533773634,"percentile":0.5360452095736025},"Fundraising Efficiency":{"score":9.175532283792219,"percentile":0.37274012885981817},"Operating Margin":{"score":-0.07752847275920369,"percentile":0.2479489691500096},"Liabilities to Assets Ratio":{"score":0.003296805558005962,"percentile":0.5432644170341493},"Operating Reserve Ratio":{"score":8.789832332925872,"percentile":0.8791188981821687},"Officer Compensation Ratio":{"score":0.13768221707321524,"percentile":0.44194101527339785},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5470488625198807,"percentile":0.4487078289803001}},"source_xml":"202241599349301609_public.xml"},{"Organization":{"value":null,"Person":["KELLY WINTER","KRISTEN VIGLAND","LESA HUGET","BETH FITZSIMMONS","JENNIFER FLYNN","BETSIE HOSICK","MICA JONES","RICK RODES","PAM SPICER","HALLIE CHRISTIAN","LAUREN EVERETT FINN","SUSAN WENZLICK","TAMARA HOFFBAUER"],"Title":["PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT ELECT","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,56988],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,56988],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Establish and maintain educational programs and a facility for the advancement of the arts.","year":2023,"name":"THE ELIZABETH LANE OLIVER CENTER FOR THE ARTS","phone":2313524151,"website":"OLIVERARTCENTERFRANKFORT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRISTEN VIGLAND","year_formation":1948,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 1513, FRANKFORT, MI, 49635, USA","city":"FRANKFORT","state":"MI","country":"USA","zip_code":49635},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":636251,"Contributions":{"value":302160,"Other contributions":282660,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":19500,"Related organizations":0},"Program revenue":{"value":291561,"Total revenue":{"value":291531,"MEMBER SERVICES":124161,"PROGRAMS":64758,"CLASSES":60828,"GALLERY SALES":41784},"Total other revenue":30,"Unrelated business revenue":0},"Investment income":{"value":293,"Investment income total":293,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":42237,"Other total":21955,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":20282,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":532672,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":143574,"Current officers":56988,"Disqualified persons":0,"Other salaries and wages":76133,"Pension plan contributions":0,"Other employee benefits":469,"Payroll taxes":9984},"Other expenses":{"value":389098,"Management services":0,"Legal":0,"Accounting":6386,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":35744,"Office expenses":5486,"Information technology":0,"Royalties":0,"Occupancy":34516,"Travel":0,"Conferences and meetings":110,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":92514,"Insurance":7529,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":174927,"MISCELLANEOUS":49673,"SUPPLIES":46575,"FACULTY":39932,"MAINTENANCE":38747},"All other expenses":31886},"Functional Expenses":{"value":null,"Program Service Expenses":361776,"Management And General Expenses":144084,"Fundraising Expenses":26812}},"Assets":{"value":2933715,"Non-interest bearing cash":409399,"Savings and temp cash investments":62244,"Pledges and grants receivable":0,"Accounts receivable":3527,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2458545,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":13783,"Sum of Total Liabilities":0,"Accounts payable, accrued":10565,"Grants payable":0,"Deferred, revenue":3218,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2919932,"Net assets without donor restriction":2919932,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6791721734951339,"percentile":0.525569953195363},"Fundraising Efficiency":{"score":11.269580784723258,"percentile":0.4356252946197042},"Operating Margin":{"score":0.1627958148592301,"percentile":0.7148821025381934},"Liabilities to Assets Ratio":{"score":0.00469813870808855,"percentile":0.531461138614267},"Operating Reserve Ratio":{"score":5.507544980776163,"percentile":0.8207898980227187},"Officer Compensation Ratio":{"score":0.10698516160038447,"percentile":0.5294022554793614},"Program Expense Growth":{"score":0.20312781078943387,"percentile":0.8073819131260385},"Revenue Growth":{"score":0.2900864071476649,"percentile":0.9427999656200664},"Asset Growth":{"score":0.0005375440547732956,"percentile":0.32227158760433294},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.668079512653722,"percentile":0.7847702865960468}},"source_xml":"202401299349303820_public.xml"},{"Organization":{"value":null,"Person":["KELLY WINTER","KRISTEN VIGLAND","SUSAN WENZLICK","LESA HUGET","BETH FITZSIMMONS","JENNIFER FLYNN","BETSIE HOSICK","MICA JONES","RICK RODES","CHAR ESTER","HALLIE CHRISTIAN","LAUREN EVERETT FINN","TAMARA HOFFBAUER","MERCEDES MICHALOWSKI"],"Title":["PRESIDENT","TREASURER","VICE PRESIDENT","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,7161,38085],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,7161,38085],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Establish and maintain educational programs and a facility for the advancement of the arts.","year":2022,"name":"THE ELIZABETH LANE OLIVER CENTER FOR THE ARTS","phone":2313524151,"website":"OLIVERARTCENTERFRANKFORT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRISTEN VIGLAND","year_formation":1948,"state_legal_domicile":"MI","total_volunteers":35,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 1513, FRANKFORT, MI, 49635, USA","city":"FRANKFORT","state":"MI","country":"USA","zip_code":49635},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":322304,"Contributions":{"value":122968,"Other contributions":122968,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":168983,"Total revenue":{"value":165646,"MEMBER SERVICES":100380,"CLASSES":31029,"GALLERY SALES":27126,"PROGRAMS":7111},"Total other revenue":3337,"Unrelated business revenue":0},"Investment income":{"value":616,"Investment income total":616,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":29737,"Other total":20582,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":9155,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":387098,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":109838,"Current officers":45246,"Disqualified persons":0,"Other salaries and wages":56374,"Pension plan contributions":0,"Other employee benefits":444,"Payroll taxes":7774},"Other expenses":{"value":277260,"Management services":0,"Legal":0,"Accounting":11780,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":24763,"Office expenses":4806,"Information technology":0,"Royalties":0,"Occupancy":24252,"Travel":0,"Conferences and meetings":210,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":92772,"Insurance":8542,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":87426,"MAINTENANCE":29081,"ARTIST FEES":19819,"SUPPLIES":19349,"FACULTY":19177},"All other expenses":22709},"Functional Expenses":{"value":null,"Program Service Expenses":263821,"Management And General Expenses":107180,"Fundraising Expenses":16097}},"Assets":{"value":2838010,"Non-interest bearing cash":222886,"Savings and temp cash investments":62016,"Pledges and grants receivable":0,"Accounts receivable":6564,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2546544,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":21657,"Sum of Total Liabilities":0,"Accounts payable, accrued":15550,"Grants payable":0,"Deferred, revenue":6107,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2816353,"Net assets without donor restriction":2771353,"Net assets with donor restriction":45000,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6815354251378204,"percentile":0.5267827652598422},"Fundraising Efficiency":{"score":7.63918742622849,"percentile":0.317306021426713},"Operating Margin":{"score":-0.20103380659253375,"percentile":0.15084072139220844},"Liabilities to Assets Ratio":{"score":0.007631051335266613,"percentile":0.5115203946689215},"Operating Reserve Ratio":{"score":7.33150261690838,"percentile":0.8587735605593806},"Officer Compensation Ratio":{"score":0.11688512986375543,"percentile":0.4990581412783199},"Program Expense Growth":{"score":0.14923504383309888,"percentile":0.7542718472392055},"Revenue Growth":{"score":0.08573336598179106,"percentile":0.7286303376036682},"Asset Growth":{"score":-0.01266803030025943,"percentile":0.27097922046681827},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5463203262112877,"percentile":0.4465865914670936}},"source_xml":"202322989349300207_public.xml"},{"Organization":{"value":null,"Person":["STAN OTTO","ROSEMARY NAULTY","CHAR ESTER","KRISTEN VIGLAND","HALLIE CHRISTIAN","BETH FITZSIMMONS","MOLLY HARRISON","BETSIE HOSICK","RICK RODES","PAM SPICER","KELLY WINTER","MERCEDES MICHALOWSKI"],"Title":["PRESIDENT","PRESIDENT ELECT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,44716],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,44716],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Establish and maintain educational programs and a facility for the advancement of the arts.","year":2020,"name":"THE ELIZABETH LANE OLIVER CENTER FOR THE ARTS","phone":2313524151,"website":"OLIVERARTCENTERFRANKFORT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRISTEN VIGLAND","year_formation":1948,"state_legal_domicile":"MI","total_volunteers":11,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 1513, FRANKFORT, MI, 49635, USA","city":"FRANKFORT","state":"MI","country":"USA","zip_code":49635},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":270952,"Contributions":{"value":132494,"Other contributions":114294,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":18200,"Related organizations":0},"Program revenue":{"value":137918,"Total revenue":{"value":128735,"MEMBER SERVICES":85201,"GIFT/GALLERY SALES":24417,"CLASSES":12752,"PROGRAMS":6365},"Total other revenue":9183,"Unrelated business revenue":0},"Investment income":{"value":43,"Investment income total":43,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":497,"Other total":497,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":335950,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":100812,"Current officers":44716,"Disqualified persons":0,"Other salaries and wages":48518,"Pension plan contributions":0,"Other employee benefits":446,"Payroll taxes":7132},"Other expenses":{"value":235138,"Management services":0,"Legal":0,"Accounting":3470,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":21877,"Office expenses":4039,"Information technology":0,"Royalties":0,"Occupancy":23050,"Travel":3372,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":91969,"Insurance":9369,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":65453,"MAINTENANCE":21716,"MISCELLANEOUS":21329,"ARTIST FEES":13752,"SUPPLIES":8656},"All other expenses":12539},"Functional Expenses":{"value":null,"Program Service Expenses":195286,"Management And General Expenses":123226,"Fundraising Expenses":17438}},"Assets":{"value":2910975,"Non-interest bearing cash":120828,"Savings and temp cash investments":61452,"Pledges and grants receivable":0,"Accounts receivable":105,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2432,"Land, building, equipment":2726158,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6171,"Sum of Total Liabilities":0,"Accounts payable, accrued":1685,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4486},"Fund balance":{"value":2904804,"Net assets without donor restriction":2894804,"Net assets with donor restriction":10000,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5812948355410031,"percentile":0.49080542643777236},"Fundraising Efficiency":{"score":7.59800435829797,"percentile":0.3157113547754074},"Operating Margin":{"score":-0.23988750775045026,"percentile":0.13352880838546805},"Liabilities to Assets Ratio":{"score":0.002119908278154227,"percentile":0.5551133747273582},"Operating Reserve Ratio":{"score":8.664905491888675,"percentile":0.877564614140044},"Officer Compensation Ratio":{"score":0.13310314034826612,"percentile":0.4536560088730564},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5040938444100851,"percentile":0.3316931923014697}},"source_xml":"202141939349300854_public.xml"},{"Organization":{"value":null,"Person":["KELLY WINTER","KRISTEN VIGLAND","LESA HUGET","JENNIFER FLYNN","MICA JONES","RICK RODES","PAM SPICER","HALLIE CHRISTIAN","LAUREN EVERETT FINN","RICHARD DODGE","CAROL PENFOLD-PATTERSON","TAMARA HOFFBAUER"],"Title":["PRESIDENT","TREASURER","VICE PRESIDENT/SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,56935],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,56935],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Establish and maintain educational programs and a facility for the advancement of the arts.","year":2024,"name":"THE ELIZABETH LANE OLIVER CENTER FOR THE ARTS","phone":2313524151,"website":"OLIVERARTCENTERFRANKFORT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"NEIL BRILLIANT","year_formation":1948,"state_legal_domicile":"MI","total_volunteers":15,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 1513, FRANKFORT, MI, 49635, USA","city":"FRANKFORT","state":"MI","country":"USA","zip_code":49635},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":584047,"Contributions":{"value":204475,"Other contributions":177306,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":27169,"Related organizations":0},"Program revenue":{"value":342680,"Total revenue":{"value":341384,"MEMBER SERVICES":137069,"CLASSES":83948,"GALLERY SALES":83120,"PROGRAMS":37247},"Total other revenue":1296,"Unrelated business revenue":0},"Investment income":{"value":8288,"Investment income total":8288,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":28604,"Other total":15631,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":12973,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":622561,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":163660,"Current officers":56935,"Disqualified persons":0,"Other salaries and wages":94593,"Pension plan contributions":0,"Other employee benefits":540,"Payroll taxes":11592},"Other expenses":{"value":458901,"Management services":0,"Legal":0,"Accounting":7834,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":35083,"Office expenses":5641,"Information technology":0,"Royalties":0,"Occupancy":49637,"Travel":400,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":92725,"Insurance":9980,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":234841,"MAINTENANCE":86959,"ARTIST FEES":58087,"FACULTY":45305,"SUPPLIES":44490},"All other expenses":22760},"Functional Expenses":{"value":null,"Program Service Expenses":462231,"Management And General Expenses":135616,"Fundraising Expenses":24714}},"Assets":{"value":2917930,"Non-interest bearing cash":199652,"Savings and temp cash investments":326782,"Pledges and grants receivable":0,"Accounts receivable":6239,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2385257,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":36512,"Sum of Total Liabilities":0,"Accounts payable, accrued":14819,"Grants payable":0,"Deferred, revenue":21693,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2881418,"Net assets without donor restriction":2840096,"Net assets with donor restriction":41322,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7424670032334181,"percentile":0.5666690162970363},"Fundraising Efficiency":{"score":8.273650562434248,"percentile":0.34115113618798826},"Operating Margin":{"score":-0.06594332305448021,"percentile":0.26251360645357075},"Liabilities to Assets Ratio":{"score":0.012512980092051557,"percentile":0.4862241143956489},"Operating Reserve Ratio":{"score":4.686978464760883,"percentile":0.7958811371838055},"Officer Compensation Ratio":{"score":0.09145288574131691,"percentile":0.5815617419282683},"Program Expense Growth":{"score":0.22008169902238792,"percentile":0.8200211482252372},"Revenue Growth":{"score":0.2258957842283074,"percentile":0.9136834095263212},"Asset Growth":{"score":0.001964902130635974,"percentile":0.3282847752358048},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5993875316468378,"percentile":0.6037329540557194}},"source_xml":"202502679349300130_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["KELLY WINTER","KRISTEN VIGLAND","LESA HUGET","JENNIFER FLYNN","MICA JONES","RICK RODES","PAM SPICER","HALLIE CHRISTIAN","LAUREN EVERETT FINN","RICHARD DODGE","CAROL PENFOLD-PATTERSON","TAMARA HOFFBAUER"],"Title":["PRESIDENT","TREASURER","VICE PRESIDENT/SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,56935],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,56935],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Establish and maintain educational programs and a facility for the advancement of the arts.","year":2024,"name":"THE ELIZABETH LANE OLIVER CENTER FOR THE ARTS","phone":2313524151,"website":"OLIVERARTCENTERFRANKFORT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"NEIL BRILLIANT","year_formation":1948,"state_legal_domicile":"MI","total_volunteers":15,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 1513, FRANKFORT, MI, 49635, USA","city":"FRANKFORT","state":"MI","country":"USA","zip_code":49635},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":584047,"Contributions":{"value":204475,"Other contributions":177306,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":27169,"Related organizations":0},"Program revenue":{"value":342680,"Total revenue":{"value":341384,"MEMBER SERVICES":137069,"CLASSES":83948,"GALLERY SALES":83120,"PROGRAMS":37247},"Total other revenue":1296,"Unrelated business revenue":0},"Investment income":{"value":8288,"Investment income total":8288,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":28604,"Other total":15631,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":12973,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":622561,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":163660,"Current officers":56935,"Disqualified persons":0,"Other salaries and wages":94593,"Pension plan contributions":0,"Other employee benefits":540,"Payroll taxes":11592},"Other expenses":{"value":458901,"Management services":0,"Legal":0,"Accounting":7834,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":35083,"Office expenses":5641,"Information technology":0,"Royalties":0,"Occupancy":49637,"Travel":400,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":92725,"Insurance":9980,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":234841,"MAINTENANCE":86959,"ARTIST FEES":58087,"FACULTY":45305,"SUPPLIES":44490},"All other expenses":22760},"Functional Expenses":{"value":null,"Program Service Expenses":462231,"Management And General Expenses":135616,"Fundraising Expenses":24714}},"Assets":{"value":2917930,"Non-interest bearing cash":199652,"Savings and temp cash investments":326782,"Pledges and grants receivable":0,"Accounts receivable":6239,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2385257,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":36512,"Sum of Total Liabilities":0,"Accounts payable, accrued":14819,"Grants payable":0,"Deferred, revenue":21693,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2881418,"Net assets without donor restriction":2840096,"Net assets with donor restriction":41322,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7424670032334181,"percentile":0.5666690162970363},"Fundraising Efficiency":{"score":8.273650562434248,"percentile":0.34115113618798826},"Operating Margin":{"score":-0.06594332305448021,"percentile":0.26251360645357075},"Liabilities to Assets Ratio":{"score":0.012512980092051557,"percentile":0.4862241143956489},"Operating Reserve Ratio":{"score":4.686978464760883,"percentile":0.7958811371838055},"Officer Compensation Ratio":{"score":0.09145288574131691,"percentile":0.5815617419282683},"Program Expense Growth":{"score":0.22008169902238792,"percentile":0.8200211482252372},"Revenue Growth":{"score":0.2258957842283074,"percentile":0.9136834095263212},"Asset Growth":{"score":0.001964902130635974,"percentile":0.3282847752358048},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5993875316468378,"percentile":0.6037329540557194}},"source_xml":"202502679349300130_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}