{"success":true,"data":{"_id":421112483,"filings":[{"Organization":{"value":null,"Person":["Marsha Cory","Kristen Charlson","Heather Englin","Mary Alexander","Paula Petersburg","Tim Mason","Craig Rule","Jim Larson","Shirlee Taylor","Daniel Winegarden","Rachelle Moeller","Jacqueline Thompson","Paula Hanus"],"Title":["Director","President","Director","Director","Director","Vice President","Director","Director","Director","Treasurer","Director","Director","Executive Dir."],"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":[0,0,0,0,0,0,0,0,0,0,0,0,35003],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,35003],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite creative spirit through visual, performing & literary arts. we envision a community in which the arts are creatively woven into the fabric of peoples lives. citizens & visitors of all ages, skills & backgrounds will be enriched & inspired by this artistic experience","year":2016,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Paula Hanus","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":126,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"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":null,"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":126305,"Contributions":{"value":62721,"Other contributions":33306,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":29415,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":31617,"Total revenue":{"value":31617,"Education Classes":22005,"Rental Income":9612},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10,"Investment income total":10,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":31957,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":20155,"Net income from gaming":0,"Net income":11802,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":170269,"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":78361,"Current officers":35003,"Disqualified persons":0,"Other salaries and wages":37790,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5568},"Other expenses":{"value":91908,"Management services":0,"Legal":0,"Accounting":1400,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2951,"Office expenses":3715,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":901,"Payments to affiliates":0,"Depreciation and depletion":36528,"Insurance":5984,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34149,"Education Classes":15657,"Utilities":9298,"Cleaning":4983,"Repairs & Maintenance":4211},"All other expenses":6280},"Functional Expenses":{"value":null,"Program Service Expenses":122790,"Management And General Expenses":31438,"Fundraising Expenses":16041}},"Assets":{"value":1256874,"Non-interest bearing cash":58256,"Savings and temp cash investments":1278,"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":3963,"Prepaid expenses deferred charges":0,"Land, building, equipment":1193377,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":44661,"Sum of Total Liabilities":0,"Accounts payable, accrued":3159,"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":41502,"Other liabilities":0},"Fund balance":{"value":1212213,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1188451,"Temporarily restricted net assets":23762,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7211529990779296,"percentile":0.5507270427686433},"Fundraising Efficiency":{"score":3.91004301477464,"percentile":0.15469610607557432},"Operating Margin":{"score":-0.34807806500138555,"percentile":0.10057821186183159},"Liabilities to Assets Ratio":{"score":0.03553339475556022,"percentile":0.41612527509983893},"Operating Reserve Ratio":{"score":7.381696022176674,"percentile":0.8595819256833566},"Officer Compensation Ratio":{"score":0.20557470825576,"percentile":0.30487505292918793},"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":0.4763648866604554,"percentile":0.2662266070419006}},"source_xml":"201743129349302319_public.xml"},{"Organization":{"value":null,"Person":["Jane Fogg","Kathy Ingram","Mandi Pralle","Mary Alexander","Diane Ostendorf","Craig Rule","Daniel Winegarden","Rachelle Moeller","Paula Hanus"],"Title":["Director","Director","Director","Co-President","Director","Co-President","Sec/Treasurer","Director","Executive Dir."],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,33902],"Direct compensation":[0,0,0,0,0,0,0,0,33902],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite creative spirit through visual, performing & literary arts. we envision a community in which the arts are creatively woven into the fabric of peoples lives. citizens & visitors of all ages, skills & backgrounds will be enriched & inspired by this artistic experience","year":2017,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Paula Hanus","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":131,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":9,"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":201476,"Contributions":{"value":125786,"Other contributions":90667,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":35119,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":28004,"Total revenue":{"value":28004,"Education Classes":18955,"Rental Income":9049},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13,"Investment income total":13,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":47673,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":40230,"Net income from gaming":0,"Net income":7443,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":169551,"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":77683,"Current officers":33902,"Disqualified persons":0,"Other salaries and wages":38157,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5624},"Other expenses":{"value":91868,"Management services":0,"Legal":0,"Accounting":1009,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1869,"Office expenses":2756,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":662,"Payments to affiliates":0,"Depreciation and depletion":34773,"Insurance":6683,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":37738,"Education Classes":15518,"Utilities":9792,"Cleaning":6556,"Misc. expense":5872},"All other expenses":6378},"Functional Expenses":{"value":null,"Program Service Expenses":129677,"Management And General Expenses":24554,"Fundraising Expenses":15320}},"Assets":{"value":1275564,"Non-interest bearing cash":67132,"Savings and temp cash investments":1455,"Pledges and grants receivable":0,"Accounts receivable":20,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":4799,"Prepaid expenses deferred charges":0,"Land, building, equipment":1202158,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":31249,"Sum of Total Liabilities":0,"Accounts payable, accrued":5122,"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":26127,"Other liabilities":0},"Fund balance":{"value":1244315,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1194592,"Temporarily restricted net assets":49723,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7648259225837654,"percentile":0.5870145327994973},"Fundraising Efficiency":{"score":8.210574412532637,"percentile":0.3388527424714165},"Operating Margin":{"score":0.1584555976890548,"percentile":0.7094580672589342},"Liabilities to Assets Ratio":{"score":0.024498182764643717,"percentile":0.44380834861438173},"Operating Reserve Ratio":{"score":7.523187713431357,"percentile":0.8618386790182163},"Officer Compensation Ratio":{"score":0.19995163697058702,"percentile":0.314104145106315},"Program Expense Growth":{"score":0.06542826868247709,"percentile":0.5851091815688247},"Revenue Growth":{"score":0.19817622937669654,"percentile":0.895086049222098},"Asset Growth":{"score":-0.005702890882621089,"percentile":0.2962582710066959},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6325096387817254,"percentile":0.6968850186075747}},"source_xml":"201823199349306317_public.xml"},{"Organization":{"value":null,"Person":["Jessica Myers","Kathy Ingram","Mandi Pralle","Diane Ostendorf","Krista Billhorn","Mike Sogard"],"Title":["Executive Dir.","Director","Secretary","President","Director","Treasurer"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[44490,0,0,0,0,0],"Direct compensation":[44490,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite the creative spirit through the visual, performing & literary arts.","year":2022,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Diane Ostendorf","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":21,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":102358,"Contributions":{"value":89239,"Other contributions":74044,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":15195,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":8576,"Total revenue":{"value":8576,"Education Classes":1528,"Rental Income":7048},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":776,"Investment income total":776,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3767,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4403,"Net income from gaming":0,"Net income":-636,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":193011,"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":82089,"Current officers":44490,"Disqualified persons":0,"Other salaries and wages":30365,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":7234},"Other expenses":{"value":110922,"Management services":0,"Legal":0,"Accounting":18025,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1924,"Office expenses":2226,"Information technology":40,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":3137,"Payments to affiliates":0,"Depreciation and depletion":39983,"Insurance":9258,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":32115,"Utilities":12345,"Repairs & Maintenance":9647,"Misc. expense":6322,"Cleaning":3801},"All other expenses":4214},"Functional Expenses":{"value":null,"Program Service Expenses":113375,"Management And General Expenses":62195,"Fundraising Expenses":17441}},"Assets":{"value":1489068,"Non-interest bearing cash":288962,"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":15444,"Prepaid expenses deferred charges":0,"Land, building, equipment":1168794,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":15868},"Liabilities":{"value":101042,"Sum of Total Liabilities":0,"Accounts payable, accrued":-17756,"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":118798},"Fund balance":{"value":1388026,"Net assets without donor restriction":1242414,"Net assets with donor restriction":145612,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5874017543041589,"percentile":0.4922953606212691},"Fundraising Efficiency":{"score":5.116621753339832,"percentile":0.20976634917343273},"Operating Margin":{"score":-0.8856464565544462,"percentile":0.04598874309894738},"Liabilities to Assets Ratio":{"score":0.06785586689123667,"percentile":0.36192200356257365},"Operating Reserve Ratio":{"score":7.714938526819715,"percentile":0.8647427307260999},"Officer Compensation Ratio":{"score":0.23050499712451622,"percentile":0.26684662183578695},"Program Expense Growth":{"score":-0.013024940378525375,"percentile":0.27905031786605156},"Revenue Growth":{"score":-0.03097530630544837,"percentile":0.26456590714450295},"Asset Growth":{"score":0.03253374037286536,"percentile":0.45658283959384627},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.41705754764552183,"percentile":0.1499923105890089}},"source_xml":"202303119349300410_public.xml"},{"Organization":{"value":null,"Person":["Marsha Cory","Kristen Charlson","Heather Englin","Mary Alexander","Paula Petersburg","Craig Rule","Shirlee Taylor","Daniel Winegarden","Paula Hanus"],"Title":["Director","Director","Director","Director","President","Director","Director","Treasurer","Executive Dir."],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,35003],"Direct compensation":[0,0,0,0,0,0,0,0,35003],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite creative spirit through visual, performing & literary arts. we envision a community in which the arts are creatively woven into the fabric of peoples lives. citizens & visitors of all ages, skills & backgrounds will be enriched & inspired by this artistic experience","year":2015,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Paula Hanus","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":186,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"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":139712,"Contributions":{"value":62287,"Other contributions":34612,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":27675,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":32729,"Total revenue":{"value":32729,"Education Classes":22276,"Rental Income":10453},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":48,"Investment income total":48,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":44648,"Other total":7646,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":24485,"Net income from gaming":0,"Net income":12517,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":153299,"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":70624,"Current officers":35003,"Disqualified persons":0,"Other salaries and wages":30602,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5019},"Other expenses":{"value":82675,"Management services":0,"Legal":0,"Accounting":835,"Lobbying services":0,"Investment management fees":0,"Other services":453,"Advertising":2639,"Office expenses":2772,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":1200,"Payments to affiliates":0,"Depreciation and depletion":37340,"Insurance":5668,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27614,"Utilities":9476,"Education Classes":7771,"Cleaning":6779,"Repairs & Maintenance":3588},"All other expenses":4154},"Functional Expenses":{"value":null,"Program Service Expenses":113705,"Management And General Expenses":24161,"Fundraising Expenses":15433}},"Assets":{"value":1290097,"Non-interest bearing cash":54410,"Savings and temp cash investments":1205,"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":4578,"Prepaid expenses deferred charges":0,"Land, building, equipment":1229904,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":33993,"Sum of Total Liabilities":0,"Accounts payable, accrued":7116,"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":26877,"Other liabilities":0},"Fund balance":{"value":1256104,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1228185,"Temporarily restricted net assets":27919,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7417204287046882,"percentile":0.5660694577590165},"Fundraising Efficiency":{"score":4.03596189982505,"percentile":0.16044593062384013},"Operating Margin":{"score":-0.09725005726065047,"percentile":0.2259807499125172},"Liabilities to Assets Ratio":{"score":0.026349181495654978,"percentile":0.43859906789701636},"Operating Reserve Ratio":{"score":8.415560440707376,"percentile":0.8744501854086457},"Officer Compensation Ratio":{"score":0.22833156119739856,"percentile":0.26991761361277666},"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":0.5066768315569821,"percentile":0.33815269750337124}},"source_xml":"201603209349306440_public.xml"},{"Organization":{"value":null,"Person":["Jane Fogg","Kathy Ingram","Mandi Pralle","Mary Alexander","Diane Ostendorf","Krista Billhorn","Craig Rule","Mike Sogard","Daniel Winegarden","Rachelle Moeller","Paula Hanus"],"Title":["Secretary","Director","Director","Vice President","Director","Director","President","Director","Treasurer","Director","Executive Dir."],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,29180],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,29180],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite the creative spirit through the visual, performing & literary arts.","year":2018,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Kathy Ingram","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":40,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"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":422879,"Contributions":{"value":351385,"Other contributions":323752,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":27633,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":34084,"Total revenue":{"value":34084,"Education Classes":24013,"Rental Income":10071},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":95,"Investment income total":95,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":37315,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":32289,"Net income from gaming":0,"Net income":5026,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":184756,"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":71089,"Current officers":29180,"Disqualified persons":0,"Other salaries and wages":36797,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5112},"Other expenses":{"value":113667,"Management services":0,"Legal":0,"Accounting":1900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":774,"Office expenses":1700,"Information technology":238,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":448,"Payments to affiliates":0,"Depreciation and depletion":36655,"Insurance":5861,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":55270,"Repairs & Maintenance":23378,"Utilities":12275,"Endowment":10000,"Education Classes":9617},"All other expenses":10821},"Functional Expenses":{"value":null,"Program Service Expenses":140560,"Management And General Expenses":32151,"Fundraising Expenses":12045}},"Assets":{"value":1486940,"Non-interest bearing cash":261493,"Savings and temp cash investments":1352,"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":5985,"Prepaid expenses deferred charges":0,"Land, building, equipment":1218110,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4605,"Sum of Total Liabilities":0,"Accounts payable, accrued":4605,"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":1482335,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1239734,"Temporarily restricted net assets":242601,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7607872004156834,"percentile":0.5831525460594684},"Fundraising Efficiency":{"score":29.172685761726857,"percentile":0.6851863052600958},"Operating Margin":{"score":0.5630996100539398,"percentile":0.9341925567170789},"Liabilities to Assets Ratio":{"score":0.0030969642352751286,"percentile":0.545137881759918},"Operating Reserve Ratio":{"score":8.04812834224599,"percentile":0.869571903976732},"Officer Compensation Ratio":{"score":0.15793803719500313,"percentile":0.39442708763217643},"Program Expense Growth":{"score":0.06903215111735593,"percentile":0.5963636706395281},"Revenue Growth":{"score":0.4154092896003019,"percentile":0.9711748894340777},"Asset Growth":{"score":0.04589674120322631,"percentile":0.5107853562844511},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7272958672137199,"percentile":0.8896798505234499}},"source_xml":"201923199349305302_public.xml"},{"Organization":{"value":null,"Person":["Jessica Myers","Kathy Ingram","Tom Dakin","Jame Kern","Diane Ostendorf","Mike Sogard"],"Title":["Executive Dir.","Secretary","Director","Director","President","Treasurer"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[34883,0,0,0,0,0],"Direct compensation":[34883,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite the creative spirit through the visual, performing & literary arts.","year":2023,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Diane Ostendorf","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":37,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":114892,"Contributions":{"value":111820,"Other contributions":60890,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":40930,"Campaigns":0,"Grant revenue":10000,"Related organizations":0},"Program revenue":{"value":10500,"Total revenue":{"value":10500,"Education Classes":3730,"Rental Income":6770},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2894,"Investment income total":2894,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-10322,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":9176,"Net income from gaming":0,"Net income":-19498,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":159056,"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":59288,"Current officers":34883,"Disqualified persons":0,"Other salaries and wages":19455,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4950},"Other expenses":{"value":99768,"Management services":0,"Legal":0,"Accounting":3836,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2128,"Office expenses":819,"Information technology":467,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":5729,"Payments to affiliates":0,"Depreciation and depletion":39471,"Insurance":9441,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33326,"Utilities":12780,"Repairs & Maintenance":9805,"Misc. expense":7272,"Cleaning":3469},"All other expenses":4551},"Functional Expenses":{"value":null,"Program Service Expenses":104955,"Management And General Expenses":34186,"Fundraising Expenses":19915}},"Assets":{"value":1471721,"Non-interest bearing cash":324525,"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":1750,"Prepaid expenses deferred charges":0,"Land, building, equipment":1129322,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":16124},"Liabilities":{"value":127684,"Sum of Total Liabilities":0,"Accounts payable, accrued":8988,"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":118696},"Fund balance":{"value":1344037,"Net assets without donor restriction":1198169,"Net assets with donor restriction":145868,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.659861935418972,"percentile":0.5165914784948402},"Fundraising Efficiency":{"score":5.61486316846598,"percentile":0.23234705937133077},"Operating Margin":{"score":-0.3843957803850573,"percentile":0.09280329933953291},"Liabilities to Assets Ratio":{"score":0.08675829182297459,"percentile":0.3391821238772731},"Operating Reserve Ratio":{"score":9.252848053515743,"percentile":0.8844357176938394},"Officer Compensation Ratio":{"score":0.21931269489990945,"percentile":0.2831798244435903},"Program Expense Growth":{"score":-0.018779898379107703,"percentile":0.2630469039872288},"Revenue Growth":{"score":-0.05140584761757686,"percentile":0.21700065316274392},"Asset Growth":{"score":0.023319556842632053,"percentile":0.41787252367440303},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42573506956190926,"percentile":0.16533053568096684}},"source_xml":"202443179349305014_public.xml"},{"Organization":{"value":null,"Person":["Jeffrey Ebeling","Kathy Ingram","Mandi Pralle","Diane Ostendorf","Krista Billhorn","Mike Sogard"],"Title":["Executive Dir.","President","Secretary","Director","Director","Treasurer"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[48500,0,0,0,0,0],"Direct compensation":[48500,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite the creative spirit through the visual, performing & literary arts.","year":2020,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Kathy Ingram","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":14,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"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":134026,"Contributions":{"value":132236,"Other contributions":103661,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":28575,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":2558,"Total revenue":{"value":2558,"Education Classes":653,"Rental Income":1905},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1172,"Investment income total":1172,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-1940,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-119,"Net income from gaming":0,"Net income":-1821,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":145194,"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":52530,"Current officers":48500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4030},"Other expenses":{"value":92664,"Management services":0,"Legal":0,"Accounting":1742,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3808,"Office expenses":6590,"Information technology":904,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":1525,"Payments to affiliates":0,"Depreciation and depletion":39751,"Insurance":6953,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27334,"Utilities":9519,"Education Classes":9303,"Repairs & Maintenance":4327,"Cleaning":4185},"All other expenses":4057},"Functional Expenses":{"value":null,"Program Service Expenses":100513,"Management And General Expenses":24515,"Fundraising Expenses":20166}},"Assets":{"value":1610573,"Non-interest bearing cash":369023,"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":6653,"Prepaid expenses deferred charges":0,"Land, building, equipment":1218970,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":15927},"Liabilities":{"value":115825,"Sum of Total Liabilities":0,"Accounts payable, accrued":2566,"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":113259},"Fund balance":{"value":1494748,"Net assets without donor restriction":1240371,"Net assets with donor restriction":254377,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6922668980811879,"percentile":0.5324355731352662},"Fundraising Efficiency":{"score":6.557373797480908,"percentile":0.2734330071995215},"Operating Margin":{"score":-0.08332711563427991,"percentile":0.24115170362683191},"Liabilities to Assets Ratio":{"score":0.07191539905362875,"percentile":0.35664471603469494},"Operating Reserve Ratio":{"score":11.09255892116754,"percentile":0.9016864315307667},"Officer Compensation Ratio":{"score":0.33403584170144773,"percentile":0.15795095301841666},"Program Expense Growth":{"score":-0.009168922837500327,"percentile":0.29067455811948745},"Revenue Growth":{"score":0.05072140577821575,"percentile":0.6093344879167693},"Asset Growth":{"score":0.05202170044079413,"percentile":0.5345005518910786},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4915120439807701,"percentile":0.3011603311186363}},"source_xml":"202143089349303504_public.xml"},{"Organization":{"value":null,"Person":["Julie Primozich","Jan Price","Kathy Ingram","Tom Dakin","James Kerns","Diane Ostendorf","Mike Sogard"],"Title":["Executive Dir.","Secretary","Director","Director","Director","President","Treasurer"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[38358,0,0,0,0,0,0],"Direct compensation":[38358,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite the creative spirit through the visual, performing & literary arts.","year":2024,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Diane Ostendorf","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":60,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":144589,"Contributions":{"value":119353,"Other contributions":95463,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":13890,"Campaigns":0,"Grant revenue":10000,"Related organizations":0},"Program revenue":{"value":13807,"Total revenue":{"value":13807,"Education Classes":4539,"Rental Income":9268},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9601,"Investment income total":9601,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1828,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4962,"Net income from gaming":0,"Net income":-3134,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":191941,"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":47745,"Current officers":38359,"Disqualified persons":0,"Other salaries and wages":5386,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4000},"Other expenses":{"value":144196,"Management services":0,"Legal":0,"Accounting":5225,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1463,"Office expenses":4541,"Information technology":1687,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":802,"Payments to affiliates":0,"Depreciation and depletion":39102,"Insurance":10058,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":69114,"Contract Personnel":39293,"Repairs & Maintenance":13456,"Utilities":10331,"Membership & Dues":6034},"All other expenses":12204},"Functional Expenses":{"value":null,"Program Service Expenses":118791,"Management And General Expenses":47039,"Fundraising Expenses":26111}},"Assets":{"value":1416463,"Non-interest bearing cash":304915,"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":1670,"Prepaid expenses deferred charges":0,"Land, building, equipment":1090221,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":19657},"Liabilities":{"value":118630,"Sum of Total Liabilities":0,"Accounts payable, accrued":4964,"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":113666},"Fund balance":{"value":1297833,"Net assets without donor restriction":1148431,"Net assets with donor restriction":149402,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6188933057554145,"percentile":0.5013966874239727},"Fundraising Efficiency":{"score":4.570985408448546,"percentile":0.18476819729703522},"Operating Margin":{"score":-0.32749379275048585,"percentile":0.1056260252606702},"Liabilities to Assets Ratio":{"score":0.08375086394773461,"percentile":0.34251589147096273},"Operating Reserve Ratio":{"score":7.379679172245638,"percentile":0.8595518140824884},"Officer Compensation Ratio":{"score":0.1998426599840576,"percentile":0.3143014543744295},"Program Expense Growth":{"score":-0.013234691432162821,"percentile":0.278471483743373},"Revenue Growth":{"score":-0.047549143792455416,"percentile":0.22504746138626724},"Asset Growth":{"score":0.015911702145526136,"percentile":0.3865693514151373},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4202015131911253,"percentile":0.1555754829180085}},"source_xml":"202503119349300105_public.xml"},{"Organization":{"value":null,"Person":["Jeffrey Ebeling","Paula Hanus","Jane Fogg","Kathy Ingram","Mandi Pralle","Mary Alexander","Diane Ostendorf","Krista Billhorn","Craig Rule","Mike Sogard"],"Title":["Executive Dir.","Executive Dir.","Secretary","President","Director","Vice President","Director","Director","Director","Treasurer"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[29271,10769,0,0,0,0,0,0,0,0],"Direct compensation":[29271,10769,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite the creative spirit through the visual, performing & literary arts.","year":2019,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Kathy Ingram","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":42,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"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":180848,"Contributions":{"value":149999,"Other contributions":129690,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":20309,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":12689,"Total revenue":{"value":12689,"Education Classes":5471,"Rental Income":7218},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":68,"Investment income total":68,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":18092,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":13721,"Net income from gaming":0,"Net income":4371,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":173749,"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":67150,"Current officers":40040,"Disqualified persons":0,"Other salaries and wages":22309,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4801},"Other expenses":{"value":106599,"Management services":0,"Legal":0,"Accounting":1431,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1456,"Office expenses":7367,"Information technology":283,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":38145,"Insurance":7013,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44169,"Repairs & Maintenance":15648,"Utilities":12205,"Education Classes":9664,"Misc. expense":6652},"All other expenses":6735},"Functional Expenses":{"value":null,"Program Service Expenses":128040,"Management And General Expenses":32153,"Fundraising Expenses":13556}},"Assets":{"value":1504455,"Non-interest bearing cash":160433,"Savings and temp cash investments":100000,"Pledges and grants receivable":0,"Accounts receivable":67,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":4700,"Prepaid expenses deferred charges":0,"Land, building, equipment":1227166,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":12089},"Liabilities":{"value":3242,"Sum of Total Liabilities":0,"Accounts payable, accrued":3242,"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":1501213,"Net assets without donor restriction":1250673,"Net assets with donor restriction":250540,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7369251046049186,"percentile":0.5622674872918563},"Fundraising Efficiency":{"score":11.065137208616111,"percentile":0.4300454014364481},"Operating Margin":{"score":0.03925395912589578,"percentile":0.5003304679193401},"Liabilities to Assets Ratio":{"score":0.0021549331817834363,"percentile":0.5547366743522556},"Operating Reserve Ratio":{"score":8.65878364767567,"percentile":0.8774839797189274},"Officer Compensation Ratio":{"score":0.2304473694812632,"percentile":0.26693208995935136},"Program Expense Growth":{"score":0.03658006339284026,"percentile":0.47729821996724936},"Revenue Growth":{"score":0.17682922275536303,"percentile":0.8772392801379453},"Asset Growth":{"score":0.0483408253386812,"percentile":0.5203560475459},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6070391331050307,"percentile":0.6259028558412426}},"source_xml":"202003219349300405_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Julie Primozich","Jan Price","Kathy Ingram","Tom Dakin","James Kerns","Diane Ostendorf","Mike Sogard"],"Title":["Executive Dir.","Secretary","Director","Director","Director","President","Treasurer"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[38358,0,0,0,0,0,0],"Direct compensation":[38358,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To ignite the creative spirit through the visual, performing & literary arts.","year":2024,"name":"Clear Lake Arts Council","phone":6413571998,"website":"www.ClearLakeArtsCenter.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Diane Ostendorf","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":60,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"17 South 4th Street, Clear Lake, IA, 50428, USA","city":"Clear Lake","state":"IA","country":"USA","zip_code":50428},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":144589,"Contributions":{"value":119353,"Other contributions":95463,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":13890,"Campaigns":0,"Grant revenue":10000,"Related organizations":0},"Program revenue":{"value":13807,"Total revenue":{"value":13807,"Education Classes":4539,"Rental Income":9268},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9601,"Investment income total":9601,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1828,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4962,"Net income from gaming":0,"Net income":-3134,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":191941,"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":47745,"Current officers":38359,"Disqualified persons":0,"Other salaries and wages":5386,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":4000},"Other expenses":{"value":144196,"Management services":0,"Legal":0,"Accounting":5225,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1463,"Office expenses":4541,"Information technology":1687,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":802,"Payments to affiliates":0,"Depreciation and depletion":39102,"Insurance":10058,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":69114,"Contract Personnel":39293,"Repairs & Maintenance":13456,"Utilities":10331,"Membership & Dues":6034},"All other expenses":12204},"Functional Expenses":{"value":null,"Program Service Expenses":118791,"Management And General Expenses":47039,"Fundraising Expenses":26111}},"Assets":{"value":1416463,"Non-interest bearing cash":304915,"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":1670,"Prepaid expenses deferred charges":0,"Land, building, equipment":1090221,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":19657},"Liabilities":{"value":118630,"Sum of Total Liabilities":0,"Accounts payable, accrued":4964,"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":113666},"Fund balance":{"value":1297833,"Net assets without donor restriction":1148431,"Net assets with donor restriction":149402,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6188933057554145,"percentile":0.5013966874239727},"Fundraising Efficiency":{"score":4.570985408448546,"percentile":0.18476819729703522},"Operating Margin":{"score":-0.32749379275048585,"percentile":0.1056260252606702},"Liabilities to Assets Ratio":{"score":0.08375086394773461,"percentile":0.34251589147096273},"Operating Reserve Ratio":{"score":7.379679172245638,"percentile":0.8595518140824884},"Officer Compensation Ratio":{"score":0.1998426599840576,"percentile":0.3143014543744295},"Program Expense Growth":{"score":-0.013234691432162821,"percentile":0.278471483743373},"Revenue Growth":{"score":-0.047549143792455416,"percentile":0.22504746138626724},"Asset Growth":{"score":0.015911702145526136,"percentile":0.3865693514151373},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4202015131911253,"percentile":0.1555754829180085}},"source_xml":"202503119349300105_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}