{"success":true,"data":{"_id":411811456,"filings":[{"Organization":{"value":null,"Person":["Angie Barnhart","Leslie Goble","Shirl Lundstrom","Mary White","Pam Ardel","Jenni Cline","Chip Borkenhagen","Jan Hasselius","Jerry Holm","Barden Heft"],"Title":["Director","Secretary","Director","Director","Director","Director","Director","Director","Past President","President"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The jaques art center publicly presents exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds. its focus is to publicly present arts including that of francis lee and florence page jaques as well as local artists.","year":2016,"name":"Jaques Art Center","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1996,"state_legal_domicile":"MN","total_volunteers":7,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"121 Second Street NW, Aitkin, MN, 56431, USA","city":"Aitkin","state":"MN","country":"USA","zip_code":56431},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":8,"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":57661,"Contributions":{"value":23539,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":23539,"Related organizations":0},"Program revenue":{"value":28349,"Total revenue":{"value":28349,"Sales of Artwork":6080,"Exhibit Entry Fees":1595,"Tuition for Classes":715,"Events":19959},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5773,"Investment income total":5773,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":83062,"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":33173,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":31583,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1590},"Other expenses":{"value":49889,"Management services":0,"Legal":0,"Accounting":1537,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3531,"Office expenses":6619,"Information technology":937,"Royalties":0,"Occupancy":13588,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5387,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":13951,"Merchant Service Fee":1659,"Awards and Prizes":2025,"Exhibit Expense":5903,"Other Business Expense":4364},"All other expenses":4339},"Functional Expenses":{"value":null,"Program Service Expenses":75728,"Management And General Expenses":3667,"Fundraising Expenses":3667}},"Assets":{"value":932755,"Non-interest bearing cash":4154,"Savings and temp cash investments":0,"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":22201,"Prepaid expenses deferred charges":0,"Land, building, equipment":776195,"Investments publicly traded":130205,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2482,"Sum of Total Liabilities":0,"Accounts payable, accrued":2482,"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":0},"Fund balance":{"value":930273,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":916228,"Temporarily restricted net assets":0,"Permanently restricted net assets":14045},"Ratings":{"Program Expense Ratio":{"score":0.911704509884183,"percentile":0.7897001603119235},"Fundraising Efficiency":{"score":6.4191437142078,"percentile":0.2675689350103735},"Operating Margin":{"score":-0.4405230571790292,"percentile":0.08285909879166745},"Liabilities to Assets Ratio":{"score":0.0026609345433688376,"percentile":0.5493856444997238},"Operating Reserve Ratio":{"score":11.229623654619441,"percentile":0.9027676198840845},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.021946096152453198,"percentile":0.41365517253198586},"Revenue Growth":{"score":-0.0760437524047333,"percentile":0.1744490461668194},"Asset Growth":{"score":-0.018574763794771496,"percentile":0.25059695914604213},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.522740523668151,"percentile":0.3807522343788466}},"source_xml":"201733119349302748_public.xml"},{"Organization":{"value":null,"Person":["PAMELA ANDELL","BARRY ANDERSON","KATHY BRANDENBURGER","LINDA AND DAVE CAUSTON","JANICE HASSELIUS","BARDEN HEFT","JERRY HOLM","KARLYN HOLM","SHIRLEY LUNDSTROM","JAY RIGDON","MARJ SPIEL"],"Title":["EXEC DIRECTO","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","VP EMERITUS","DIRECTOR","SECRETARY","DIRECTOR","DIRECTOR"],"Hours":[20.0,1.0,1.0,1.0,5.0,10.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[17850,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[17850,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To publicly present art exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds with a focus on art of francis lee and florence page jaques, as well as local artists.","year":2021,"name":"THE JAQUES ART CENTER","phone":2189272363,"website":"WWW.JAQUESART.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JANICE HASSELIUS","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"121 2ND ST NW, AITKIN, MN, 56431, USA","city":"AITKIN","state":"MN","country":"USA","zip_code":56431},"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":null,"Number of employees":7,"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":158321,"Contributions":{"value":119579,"Other contributions":111706,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":7873,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2950,"Total revenue":2950,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2036,"Investment income total":2036,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":33756,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":24624,"Net income from gaming":0,"Net income":9132,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":84712,"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":35961,"Current officers":17850,"Disqualified persons":0,"Other salaries and wages":12844,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5267},"Other expenses":{"value":48751,"Management services":0,"Legal":0,"Accounting":1042,"Lobbying services":0,"Investment management fees":0,"Other services":10000,"Advertising":1820,"Office expenses":14424,"Information technology":521,"Royalties":0,"Occupancy":9385,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":6061,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5498,"EVENT EXPENSES":4638,"SHOW EXPENSE/PRIZES":835,"STATE REGISTRATION":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":82643,"Management And General Expenses":2069,"Fundraising Expenses":0}},"Assets":{"value":1044313,"Non-interest bearing cash":6770,"Savings and temp cash investments":0,"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":13378,"Prepaid expenses deferred charges":0,"Land, building, equipment":640343,"Investments publicly traded":66889,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":316933},"Liabilities":{"value":5222,"Sum of Total Liabilities":0,"Accounts payable, accrued":5222,"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":0},"Fund balance":{"value":1039091,"Net assets without donor restriction":1039091,"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":0.9755760695060912,"percentile":0.8828560898391241},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.46493516337062046,"percentile":0.9079336553298065},"Liabilities to Assets Ratio":{"score":0.005000416541783929,"percentile":0.5291353876306263},"Operating Reserve Ratio":{"score":12.327804797431297,"percentile":0.9107926646523555},"Officer Compensation Ratio":{"score":0.21071394843705732,"percentile":0.2965626674259492},"Program Expense Growth":{"score":0.007560376104024465,"percentile":0.35303097426651736},"Revenue Growth":{"score":0.08405107636101389,"percentile":0.7240058445887021},"Asset Growth":{"score":0.0059456906963363705,"percentile":0.34484963806767194},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7485871117841874,"percentile":0.9154686750994874}},"source_xml":"202212089349300641_public.xml"},{"Organization":{"value":null,"Person":["Barden Heft","Angie Barnhart","LaVonne Bowman","Leslie Goble","Shirl Lundstrom","Mary White","Pam Andell","Carol Gannaway"],"Title":["President Elect","Director","Director","Secretary","Director","Director","Director","Director"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The jaques art center publicly presents exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds. i's focus is to publicly present arts including that of francis lee and florence page jaques as well as local artists.","year":2014,"name":"Jaques Art Center","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Barden Heft","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"121 Second Street NW, Aitkin, MN, 56431, USA","city":"Aitkin","state":"MN","country":"USA","zip_code":56431},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"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":62295,"Contributions":{"value":38815,"Other contributions":1694,"Contributions from gifts and grants":0,"Fundraising revenue":19404,"Dues":10567,"Campaigns":0,"Grant revenue":7150,"Related organizations":0},"Program revenue":{"value":11452,"Total revenue":{"value":11452,"Sales of Artwork":9260,"Exhibit Entry Fees":1120,"Tuition for Classes":1072},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5378,"Investment income total":5378,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6650,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":6650,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":81324,"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":32344,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":27630,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4714},"Other expenses":{"value":48980,"Management services":0,"Legal":0,"Accounting":1000,"Lobbying services":0,"Investment management fees":0,"Other services":1422,"Advertising":5330,"Office expenses":6297,"Information technology":1427,"Royalties":0,"Occupancy":12774,"Travel":0,"Conferences and meetings":0,"Interest":46,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4665,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":13891,"Merchant Service Fee":1649,"Awards and Prizes":1485,"Exhibit Expense":5480,"Program Services":5277},"All other expenses":2128},"Functional Expenses":{"value":null,"Program Service Expenses":73863,"Management And General Expenses":3620,"Fundraising Expenses":3841}},"Assets":{"value":971230,"Non-interest bearing cash":31408,"Savings and temp cash investments":0,"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":27156,"Prepaid expenses deferred charges":0,"Land, building, equipment":639749,"Investments publicly traded":140362,"Investments other":132165,"Investments program related":0,"Intangible assets":0,"Other assets":390},"Liabilities":{"value":1635,"Sum of Total Liabilities":0,"Accounts payable, accrued":1635,"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":0},"Fund balance":{"value":969595,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":969595,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9082558654271802,"percentile":0.7843568994546172},"Fundraising Efficiency":{"score":10.105441291330383,"percentile":0.4025376417174781},"Operating Margin":{"score":-0.3054659282446424,"percentile":0.11153592888387441},"Liabilities to Assets Ratio":{"score":0.0016834323486712725,"percentile":0.5601645191263009},"Operating Reserve Ratio":{"score":11.942722935418818,"percentile":0.9081066694366645},"Officer Compensation Ratio":{"score":null,"percentile":null},"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":0.6194731732778751,"percentile":0.6612437487288474}},"source_xml":"201503149349300300_public.xml"},{"Organization":{"value":null,"Person":["Barden Heft","Jerry Holm","Pam Andell","Shirly Lundstrom","Chip Borkenhagen","Jan Hasselius","James Bzura","Linda Causton"],"Title":["Treasurer","Vice President Emerius","Secretary","Board Member","President","Vice President Elect","Board Member","Board Member"],"Hours":[10.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The jaques art center publicly presents exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds. its focus is to publicly present arts including that of francis lee and florence page jaques as well as local artists.","year":2019,"name":"Jaques Art Center","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Barden Heft","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":10,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"121 Second Street NW, Aitkin, MN, 56431, USA","city":"Aitkin","state":"MN","country":"USA","zip_code":56431},"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":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":65290,"Contributions":{"value":21652,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":4435,"Campaigns":0,"Grant revenue":17217,"Related organizations":0},"Program revenue":{"value":29877,"Total revenue":{"value":29877,"Sales of Artwork":9242,"Exhibit Entry Fees":102,"Tuition for Classes":230,"Events":20303},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13761,"Investment income total":13761,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":79361,"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":27605,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":25595,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2010},"Other expenses":{"value":51756,"Management services":0,"Legal":0,"Accounting":1807,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3660,"Office expenses":4840,"Information technology":1130,"Royalties":0,"Occupancy":15919,"Travel":0,"Conferences and meetings":0,"Interest":9,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":7055,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":11419,"Merchant Service Fee":635,"Awards and Prizes":381,"Exhibit Expense":4594,"Miscellanous Expense":5809},"All other expenses":5917},"Functional Expenses":{"value":null,"Program Service Expenses":72019,"Management And General Expenses":3671,"Fundraising Expenses":3671}},"Assets":{"value":984330,"Non-interest bearing cash":2496,"Savings and temp cash investments":0,"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":861979,"Investments publicly traded":119855,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2170,"Sum of Total Liabilities":0,"Accounts payable, accrued":2170,"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":0},"Fund balance":{"value":982160,"Net assets without donor restriction":968115,"Net assets with donor restriction":14045,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9074860447827018,"percentile":0.7831622131101319},"Fundraising Efficiency":{"score":5.8981204031599015,"percentile":0.2449997455829846},"Operating Margin":{"score":-0.21551539286261295,"percentile":0.14390201600716085},"Liabilities to Assets Ratio":{"score":0.0022045452236546686,"percentile":0.5541946682660558},"Operating Reserve Ratio":{"score":12.403195524249947,"percentile":0.9113011263153363},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.013750721375431192,"percentile":0.2770049040232185},"Revenue Growth":{"score":0.008916893120615279,"percentile":0.4098732001978806},"Asset Growth":{"score":-0.000428785814049989,"percentile":0.31723966427303596},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5379333648018082,"percentile":0.42254483306578716}},"source_xml":"202022939349300537_public.xml"},{"Organization":{"value":null,"Person":["Barden Heft","Leslie Goble","Jerry Holm","Pam Andell","Angie Barnhart","Jenni Cline","Chip Borkenhagen","Jan Hasselius","Sara Karr","James Bzura","Shirl Lundstrom"],"Title":["President","Secretary","Vice President Emerius","Director","Director","Director","Director","Director","Director","Director","Director"],"Hours":[5.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The jaques art center publicly presents exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds. its focus is to publicly present arts including that of francis lee and florence page jaques as well as local artists.","year":2017,"name":"Jaques Art Center","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Barden Heft","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":10,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"121 Second Street NW, Aitkin, MN, 56431, USA","city":"Aitkin","state":"MN","country":"USA","zip_code":56431},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"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":88423,"Contributions":{"value":37527,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":11027,"Campaigns":0,"Grant revenue":26500,"Related organizations":0},"Program revenue":{"value":32885,"Total revenue":{"value":32885,"Sales of Artwork":9801,"Exhibit Entry Fees":2260,"Tuition for Classes":1029,"Events":19795},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":18011,"Investment income total":18011,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":68500,"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":24314,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":23017,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1297},"Other expenses":{"value":44186,"Management services":0,"Legal":0,"Accounting":945,"Lobbying services":0,"Investment management fees":0,"Other services":1065,"Advertising":2397,"Office expenses":6254,"Information technology":0,"Royalties":0,"Occupancy":12735,"Travel":0,"Conferences and meetings":0,"Interest":36,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5060,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":13116,"Merchant Service Fee":1510,"Awards and Prizes":382,"Exhibit Expense":8442,"Other Business Expense":2782},"All other expenses":2578},"Functional Expenses":{"value":null,"Program Service Expenses":61911,"Management And General Expenses":3295,"Fundraising Expenses":3294}},"Assets":{"value":952300,"Non-interest bearing cash":7462,"Savings and temp cash investments":0,"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":22124,"Prepaid expenses deferred charges":0,"Land, building, equipment":774499,"Investments publicly traded":148215,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2104,"Sum of Total Liabilities":0,"Accounts payable, accrued":2104,"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":0},"Fund balance":{"value":950196,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":936151,"Temporarily restricted net assets":0,"Permanently restricted net assets":14045},"Ratings":{"Program Expense Ratio":{"score":0.9038102189781022,"percentile":0.7773682260156445},"Fundraising Efficiency":{"score":11.392531876138433,"percentile":0.43886935158223384},"Operating Margin":{"score":0.22531468056953508,"percentile":0.7802442344404433},"Liabilities to Assets Ratio":{"score":0.002209387797962827,"percentile":0.5541457115560777},"Operating Reserve Ratio":{"score":13.902189781021898,"percentile":0.9204641470868845},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.026951594067340014,"percentile":0.2428288407636326},"Revenue Growth":{"score":0.03684037198837755,"percentile":0.5476059891636017},"Asset Growth":{"score":-0.010525740524942194,"percentile":0.27848617272438503},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6637321458631139,"percentile":0.7745002732790668}},"source_xml":"201823069349300932_public.xml"},{"Organization":{"value":null,"Person":["Angie Barnhart","LaVonne Bowman","Leslie Goble","Shirl Lundstrom","Mary White","Pam Ardel","Barden Heft"],"Title":["Director","Director","Secretary","Director","Director","Director","President Elect"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The jaques art center publicly presents exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds. its focus is to publicly present arts including that of francis lee and florence page jaques as well as local artists.","year":2015,"name":"Jaques Art Center","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1996,"state_legal_domicile":"MN","total_volunteers":8,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"121 Second Street NW, Aitkin, MN, 56431, USA","city":"Aitkin","state":"MN","country":"USA","zip_code":56431},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":10,"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":61285,"Contributions":{"value":38638,"Other contributions":1405,"Contributions from gifts and grants":0,"Fundraising revenue":15439,"Dues":9913,"Campaigns":0,"Grant revenue":11881,"Related organizations":0},"Program revenue":{"value":15037,"Total revenue":{"value":15037,"Sales of Artwork":13762,"Exhibit Entry Fees":845,"Tuition for Classes":430},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5528,"Investment income total":5528,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2082,"Other total":1812,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":270,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":88672,"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":33795,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":30042,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3753},"Other expenses":{"value":54877,"Management services":0,"Legal":0,"Accounting":487,"Lobbying services":0,"Investment management fees":0,"Other services":3302,"Advertising":4872,"Office expenses":6610,"Information technology":1149,"Royalties":3302,"Occupancy":10585,"Travel":0,"Conferences and meetings":242,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4837,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14616,"Merchant Service Fee":1467,"Awards and Prizes":2127,"Exhibit Expense":5492,"Other Business Expense":5530},"All other expenses":4875},"Functional Expenses":{"value":null,"Program Service Expenses":81437,"Management And General Expenses":3739,"Fundraising Expenses":3496}},"Assets":{"value":945271,"Non-interest bearing cash":10039,"Savings and temp cash investments":0,"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":27123,"Prepaid expenses deferred charges":0,"Land, building, equipment":776195,"Investments publicly traded":131914,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3063,"Sum of Total Liabilities":0,"Accounts payable, accrued":3063,"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":0},"Fund balance":{"value":942208,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":928163,"Temporarily restricted net assets":0,"Permanently restricted net assets":14045},"Ratings":{"Program Expense Ratio":{"score":0.9184071634788885,"percentile":0.7997540943987498},"Fundraising Efficiency":{"score":11.052059496567505,"percentile":0.42970169844959233},"Operating Margin":{"score":-0.44687933425797505,"percentile":0.08189816370706134},"Liabilities to Assets Ratio":{"score":0.0032403406007377776,"percentile":0.5437638164438829},"Operating Reserve Ratio":{"score":10.660309906171058,"percentile":0.8980989071105615},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0574939253853104,"percentile":0.5585916378820583},"Revenue Growth":{"score":-0.09271993707021238,"percentile":0.1523000259529303},"Asset Growth":{"score":-0.019736862523185912,"percentile":0.2467066667376915},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5549461056249383,"percentile":0.4719458489479706}},"source_xml":"201613079349300536_public.xml"},{"Organization":{"value":null,"Person":["PAMELA ANDELL","BARRY ANDERSON","KATHY BRANDENBURGER","LINDA AND DAVE CAUSTON","SKYE FIELDER","ROBERTA HANCOCK","BARDEN HEFT","JERRY HOLM","KARLYN HOLM","SHIRLEY LUNDSTROM","MARJ SPIEL","RITA FORTUNATO STERLING"],"Title":["EXEC DIRECTO","DIRECTOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","VP EMERITUS","PRESIDENT-EL","SECRETARY","DIRECTOR","DIRECTOR"],"Hours":[20.0,1.0,5.0,1.0,1.0,1.0,10.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[17766,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[17766,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To publicly present art exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds with a focus on art of francis lee and florence page jaques, as well as local artists.","year":2022,"name":"THE JAQUES ART CENTER","phone":2189272363,"website":"WWW.JAQUESART.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHY BRANDENBURGER","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":15,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"121 2ND ST NW, AITKIN, MN, 56431, USA","city":"AITKIN","state":"MN","country":"USA","zip_code":56431},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"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":59664,"Contributions":{"value":22796,"Other contributions":16011,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":6785,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2825,"Total revenue":{"value":2825,"WORKSHOPS/CLASSES":1355,"SPECIAL EVENTS":1320,"ENTRY FEES":150},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1308,"Investment income total":1308,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":32735,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":20691,"Net income from gaming":0,"Net income":12044,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":73564,"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":35126,"Current officers":17766,"Disqualified persons":0,"Other salaries and wages":14791,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2569},"Other expenses":{"value":38438,"Management services":0,"Legal":0,"Accounting":1337,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2003,"Office expenses":8743,"Information technology":560,"Royalties":0,"Occupancy":9412,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":5483,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":10629,"EVENT EXPENSES":3695,"TELEPHONE":3080,"WORKSHOP EXPENSES":2460,"SUPPLIES":1394},"All other expenses":271},"Functional Expenses":{"value":null,"Program Service Expenses":71003,"Management And General Expenses":2561,"Fundraising Expenses":0}},"Assets":{"value":1022123,"Non-interest bearing cash":6574,"Savings and temp cash investments":0,"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":13378,"Prepaid expenses deferred charges":0,"Land, building, equipment":640343,"Investments publicly traded":44895,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":316933},"Liabilities":{"value":5454,"Sum of Total Liabilities":0,"Accounts payable, accrued":5454,"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":0},"Fund balance":{"value":1016669,"Net assets without donor restriction":1016669,"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":0.9651867761405035,"percentile":0.867311270975486},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.23297130598015553,"percentile":0.1363099155253482},"Liabilities to Assets Ratio":{"score":0.00533595271801926,"percentile":0.526630811509702},"Operating Reserve Ratio":{"score":13.894336903920395,"percentile":0.9204162514532889},"Officer Compensation Ratio":{"score":0.24150399652003698,"percentile":0.2518623504124692},"Program Expense Growth":{"score":0.0025996763071258248,"percentile":0.33393416115324664},"Revenue Growth":{"score":0.047603858198501194,"percentile":0.5961841633371605},"Asset Growth":{"score":0.007059842772039211,"percentile":0.3494467211333771},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6003488977159462,"percentile":0.6065285399138426}},"source_xml":"202311809349300606_public.xml"},{"Organization":{"value":null,"Person":["PAMELA ANDELL","BARRY ANDERSON","KATHY BRANDENBERGER","DAVE CAUSTON","BARDEN HEFT","JERRY HOLM","SHIRLEY LINDSTROM","ROBERTA HANCOCK","KARLYN HOLM","RITA FORTUNATO STERLING","SKYE FIELDER","LINDA CAUSTON"],"Title":["EXECUTIVE DI","MAINTENANCE","PRESIDENT","DIRECTOR","TREASURER","DIRECTOR","SECRETARY","DIRECTOR","PRESIDENT-EL","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[20.0,5.0,1.0,1.0,1.0,1.0,1.0,5.0,1.0,1.0,1.0,1.0],"Total Compensation":[11779,1295,0,0,0,0,0,536,0,0,0,0],"Direct compensation":[11779,1295,0,0,0,0,0,536,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To publicly present art exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds with a focus on art of francis lee and florence page jaques, as well as local artists.","year":2023,"name":"THE JAQUES ART CENTER","phone":2189272363,"website":"WWW.JAQUESART.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHY BRANDENBERGER","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":5,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"121 2ND ST NW, AITKIN, MN, 56431, USA","city":"AITKIN","state":"MN","country":"USA","zip_code":56431},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":9,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"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":81223,"Contributions":{"value":45727,"Other contributions":38398,"Contributions from gifts and grants":0,"Fundraising revenue":50,"Dues":7279,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1990,"Total revenue":1990,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1253,"Investment income total":1253,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":32253,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":23755,"Net income from gaming":0,"Net income":8498,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":111328,"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":28476,"Current officers":13610,"Disqualified persons":0,"Other salaries and wages":13311,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1555},"Other expenses":{"value":82852,"Management services":0,"Legal":0,"Accounting":1856,"Lobbying services":0,"Investment management fees":14,"Other services":0,"Advertising":1819,"Office expenses":18164,"Information technology":842,"Royalties":0,"Occupancy":10130,"Travel":0,"Conferences and meetings":0,"Interest":1,"Payments to affiliates":0,"Depreciation and depletion":15583,"Insurance":4608,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":26899,"MISCELLANEOUS EXPENSE":12876,"EVENT EXPENSES":7522,"TELEPHONE":3459,"WORKSHOP EXPENSES":3042},"All other expenses":2936},"Functional Expenses":{"value":null,"Program Service Expenses":108561,"Management And General Expenses":2767,"Fundraising Expenses":0}},"Assets":{"value":740713,"Non-interest bearing cash":21170,"Savings and temp cash investments":0,"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":13378,"Prepaid expenses deferred charges":0,"Land, building, equipment":354291,"Investments publicly traded":33875,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":317999},"Liabilities":{"value":1471,"Sum of Total Liabilities":0,"Accounts payable, accrued":1471,"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":0},"Fund balance":{"value":739242,"Net assets without donor restriction":725197,"Net assets with donor restriction":14045,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.97514551595286,"percentile":0.8821967164251246},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.3706462455215887,"percentile":0.09563250418460226},"Liabilities to Assets Ratio":{"score":0.001985924372867764,"percentile":0.5565976438507915},"Operating Reserve Ratio":{"score":6.653429505605059,"percentile":0.8467159863701557},"Officer Compensation Ratio":{"score":0.12225136533486634,"percentile":0.48351319896441936},"Program Expense Growth":{"score":0.02181344796759859,"percentile":0.41306048580935234},"Revenue Growth":{"score":0.0376196455851651,"percentile":0.5512665561917336},"Asset Growth":{"score":-0.005886411128783407,"percentile":0.2955590501025141},"Independent Voting Board Pct":{"score":0.75,"percentile":0.17719847849878714},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5464717947439495,"percentile":0.44702115817928345}},"source_xml":"202413209349320206_public.xml"},{"Organization":{"value":null,"Person":["Shirly Lundstrom","James Bzura","Linda Causton","Jerry Holm","Barden Heft","Jan Hasselius","Pam Andell","Chip Borkenhagen"],"Title":["Board Member","Board Member","Board Member","Vice President Emerius","Director","Vice President Elect","Secretary","President"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The jaques art center publicly presents exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds. its focus is to publicly present arts including that of francis lee and florence page jaques as well as local artists.","year":2020,"name":"Jaques Art Center","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Barden Heft","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":6,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"121 Second Street NW, Aitkin, MN, 56431, USA","city":"Aitkin","state":"MN","country":"USA","zip_code":56431},"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":527,"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":70552,"Contributions":{"value":25568,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":8691,"Dues":5377,"Campaigns":0,"Grant revenue":11500,"Related organizations":0},"Program revenue":{"value":34430,"Total revenue":{"value":34430,"Art Sales":22167,"Exhibit Entry Fees":1915,"Fundraising":10348},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10554,"Investment income total":0,"Net investment gain":10554,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":86981,"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":30724,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":28649,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2075},"Other expenses":{"value":56257,"Management services":0,"Legal":0,"Accounting":1037,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1665,"Office expenses":4392,"Information technology":0,"Royalties":11808,"Occupancy":9219,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":6437,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":10161,"Merchant Service Fee":727,"Awards and Prizes":1756,"Exhibit Expense":2232,"Miscellanous Expense":5446},"All other expenses":11538},"Functional Expenses":{"value":null,"Program Service Expenses":78285,"Management And General Expenses":4348,"Fundraising Expenses":4348}},"Assets":{"value":964294,"Non-interest bearing cash":10964,"Savings and temp cash investments":0,"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":13383,"Prepaid expenses deferred charges":0,"Land, building, equipment":865744,"Investments publicly traded":74203,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"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":0},"Fund balance":{"value":964294,"Net assets without donor restriction":950249,"Net assets with donor restriction":14045,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9000241432036882,"percentile":0.7712620737434848},"Fundraising Efficiency":{"score":5.880404783808648,"percentile":0.24423457440833643},"Operating Margin":{"score":-0.23286370336772877,"percentile":0.1363506762924577},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":11.086260217748704,"percentile":0.9016332815238652},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.0012252482301298975,"percentile":0.317172393168472},"Revenue Growth":{"score":0.008666866128078494,"percentile":0.4087303753712011},"Asset Growth":{"score":1.4843884370863977e-05,"percentile":0.32000879212812955},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5606450432488016,"percentile":0.48892214856342003}},"source_xml":"202123149349302802_public.xml"},{"Organization":{"value":null,"Person":["LAVONNE BOWMAN","ANGELA ERICKSON","ANNA BARNHART","RUTH HAUGE","KATHERINE ELLA","PAUL HAUGE","WAYNE JOHNSON","SHIRLEY LUNDSTROM","RYAN MENZEL","CHERIE A HOLM","JERALD C HOLM","BARDEN HEFT","LESLIE GOBLE"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","VICE PRESIDENT","PRESIDENT","SECRETARY"],"Hours":[5.0,5.0,5.0,5.0,5.0,10.0,5.0,5.0,5.0,20.0,5.0,10.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The jaques art center publicly presents exhibits, workshops, seminars, and programming for people of all ages, cultures, and backgrounds. its focus is to publicly present the arts including that of francis lee and florence page jaques as well as local artists.","year":2013,"name":"THE JAQUES ART CENTER","phone":2189272363,"website":"WWW.JAQUESART.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHERIE HOLM","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":6,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"121 - 2ND STREET NW, AITKIN, MN, 564311319, USA","city":"AITKIN","state":"MN","country":"USA","zip_code":564311319},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":73465,"Contributions":{"value":53505,"Other contributions":15567,"Contributions from gifts and grants":0,"Fundraising revenue":18847,"Dues":18091,"Campaigns":0,"Grant revenue":1000,"Related organizations":0},"Program revenue":{"value":14375,"Total revenue":{"value":14375,"SALES OF ARTWORK":8380,"EXHIBIT ENTRY FEES":710,"TUITION FOR CLASSES":5285},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2456,"Investment income total":2456,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3129,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":3129,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":85093,"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":33365,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":27796,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5569},"Other expenses":{"value":51728,"Management services":0,"Legal":0,"Accounting":1000,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":6506,"Office expenses":4145,"Information technology":1619,"Royalties":0,"Occupancy":15677,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3825,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":16609,"SUPPLIES":2531,"ACTIVITY EXPENSES, AWARDS, PRIZES":7688,"INSTRUCTOR FEES":4855,"MERCHANT SERVICES FEE":1535},"All other expenses":2347},"Functional Expenses":{"value":null,"Program Service Expenses":72698,"Management And General Expenses":5794,"Fundraising Expenses":6601}},"Assets":{"value":983428,"Non-interest bearing cash":54784,"Savings and temp cash investments":0,"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":27039,"Prepaid expenses deferred charges":0,"Land, building, equipment":639749,"Investments publicly traded":130046,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":131810},"Liabilities":{"value":2881,"Sum of Total Liabilities":0,"Accounts payable, accrued":2881,"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":0},"Fund balance":{"value":980547,"Net assets without donor restriction":0,"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":0.854335844311518,"percentile":0.7001029138101874},"Fundraising Efficiency":{"score":8.105590062111801,"percentile":0.3349548817824936},"Operating Margin":{"score":-0.15827945280065336,"percentile":0.17541946395922783},"Liabilities to Assets Ratio":{"score":0.0029295484773669248,"percentile":0.5467151481483302},"Operating Reserve Ratio":{"score":11.557096353401572,"percentile":0.9053269038665923},"Officer Compensation Ratio":{"score":null,"percentile":null},"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":0.5930138691518958,"percentile":0.5849293944083883}},"source_xml":"201441679349301609_public.xml"},{"Organization":{"value":null,"Person":["PAMELA ANDELL","LINDA CAUSTON","DAVE CAUSTON","JERRY HOLM","LEEVAE HAKES","LORRAINE JOHNSON","CHIP BORKENHAGEN","KELLI NELSON","ANN HUTCHINGS"],"Title":["EXECUTIVE DI","PRESIDENT","DIRECTOR","VP EMERITUS","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE AS","DIRECTOR"],"Hours":[12.5,5.0,1.0,1.0,1.0,1.0,1.0,13.0,1.0],"Total Compensation":[4905,0,0,0,0,0,0,10573,0],"Direct compensation":[4905,0,0,0,0,0,0,10573,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To publicly present art exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds with a focus on art of francis lee and florence page jaques, as well as local artists.","year":2024,"name":"THE JAQUES ART CENTER","phone":2189272363,"website":"WWW.JAQUESART.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA CAUSTON","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":20,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"121 2ND ST NW, AITKIN, MN, 56431, USA","city":"AITKIN","state":"MN","country":"USA","zip_code":56431},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"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":72111,"Contributions":{"value":52301,"Other contributions":45953,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":5548,"Campaigns":0,"Grant revenue":800,"Related organizations":0},"Program revenue":{"value":6785,"Total revenue":6785,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2085,"Investment income total":2085,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":10940,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":5711,"Net income from gaming":0,"Net income":5229,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":107920,"Grant expense":{"value":50,"Grants to domestic orgs":50,"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":28198,"Current officers":15478,"Disqualified persons":0,"Other salaries and wages":10706,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2014},"Other expenses":{"value":79672,"Management services":0,"Legal":0,"Accounting":2714,"Lobbying services":0,"Investment management fees":0,"Other services":2566,"Advertising":3212,"Office expenses":8286,"Information technology":672,"Royalties":0,"Occupancy":10662,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":15583,"Insurance":6960,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27067,"WORKSHOP EXPENSES":17267,"SUPPLIES":4675,"TELEPHONE":3479,"GRANT & CONTRACT EXPENSE":1646},"All other expenses":1950},"Functional Expenses":{"value":null,"Program Service Expenses":104009,"Management And General Expenses":3911,"Fundraising Expenses":0}},"Assets":{"value":705371,"Non-interest bearing cash":30568,"Savings and temp cash investments":4718,"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":13378,"Prepaid expenses deferred charges":0,"Land, building, equipment":338708,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":317999},"Liabilities":{"value":1938,"Sum of Total Liabilities":0,"Accounts payable, accrued":1938,"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":0},"Fund balance":{"value":703433,"Net assets without donor restriction":689388,"Net assets with donor restriction":14045,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9637601927353595,"percentile":0.8652161391410825},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.4965816588315236,"percentile":0.07491401006668666},"Liabilities to Assets Ratio":{"score":0.002747490327784953,"percentile":0.5485083156761433},"Operating Reserve Ratio":{"score":6.536054484803558,"percentile":0.844387086447981},"Officer Compensation Ratio":{"score":0.14342105263157895,"percentile":0.42777772622557625},"Program Expense Growth":{"score":0.02879500073679419,"percentile":0.4435784545171769},"Revenue Growth":{"score":0.026366597443375075,"percentile":0.49673964563471434},"Asset Growth":{"score":-0.014850733522020178,"percentile":0.263300126414878},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5357206300465277,"percentile":0.4163653064175284}},"source_xml":"202501979349300715_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["PAMELA ANDELL","LINDA CAUSTON","DAVE CAUSTON","JERRY HOLM","LEEVAE HAKES","LORRAINE JOHNSON","CHIP BORKENHAGEN","KELLI NELSON","ANN HUTCHINGS"],"Title":["EXECUTIVE DI","PRESIDENT","DIRECTOR","VP EMERITUS","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE AS","DIRECTOR"],"Hours":[12.5,5.0,1.0,1.0,1.0,1.0,1.0,13.0,1.0],"Total Compensation":[4905,0,0,0,0,0,0,10573,0],"Direct compensation":[4905,0,0,0,0,0,0,10573,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To publicly present art exhibits, workshops, seminars and programming for people of all ages, cultures and backgrounds with a focus on art of francis lee and florence page jaques, as well as local artists.","year":2024,"name":"THE JAQUES ART CENTER","phone":2189272363,"website":"WWW.JAQUESART.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA CAUSTON","year_formation":1996,"state_legal_domicile":"MN","total_volunteers":20,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"121 2ND ST NW, AITKIN, MN, 56431, USA","city":"AITKIN","state":"MN","country":"USA","zip_code":56431},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"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":72111,"Contributions":{"value":52301,"Other contributions":45953,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":5548,"Campaigns":0,"Grant revenue":800,"Related organizations":0},"Program revenue":{"value":6785,"Total revenue":6785,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2085,"Investment income total":2085,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":10940,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":5711,"Net income from gaming":0,"Net income":5229,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":107920,"Grant expense":{"value":50,"Grants to domestic orgs":50,"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":28198,"Current officers":15478,"Disqualified persons":0,"Other salaries and wages":10706,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2014},"Other expenses":{"value":79672,"Management services":0,"Legal":0,"Accounting":2714,"Lobbying services":0,"Investment management fees":0,"Other services":2566,"Advertising":3212,"Office expenses":8286,"Information technology":672,"Royalties":0,"Occupancy":10662,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":15583,"Insurance":6960,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27067,"WORKSHOP EXPENSES":17267,"SUPPLIES":4675,"TELEPHONE":3479,"GRANT & CONTRACT EXPENSE":1646},"All other expenses":1950},"Functional Expenses":{"value":null,"Program Service Expenses":104009,"Management And General Expenses":3911,"Fundraising Expenses":0}},"Assets":{"value":705371,"Non-interest bearing cash":30568,"Savings and temp cash investments":4718,"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":13378,"Prepaid expenses deferred charges":0,"Land, building, equipment":338708,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":317999},"Liabilities":{"value":1938,"Sum of Total Liabilities":0,"Accounts payable, accrued":1938,"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":0},"Fund balance":{"value":703433,"Net assets without donor restriction":689388,"Net assets with donor restriction":14045,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9637601927353595,"percentile":0.8652161391410825},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.4965816588315236,"percentile":0.07491401006668666},"Liabilities to Assets Ratio":{"score":0.002747490327784953,"percentile":0.5485083156761433},"Operating Reserve Ratio":{"score":6.536054484803558,"percentile":0.844387086447981},"Officer Compensation Ratio":{"score":0.14342105263157895,"percentile":0.42777772622557625},"Program Expense Growth":{"score":0.02879500073679419,"percentile":0.4435784545171769},"Revenue Growth":{"score":0.026366597443375075,"percentile":0.49673964563471434},"Asset Growth":{"score":-0.014850733522020178,"percentile":0.263300126414878},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5357206300465277,"percentile":0.4163653064175284}},"source_xml":"202501979349300715_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}