Lenawee Council for the Visual Arts
Nonprofit profile at a glance
- EIN
- 383442761
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025, Form 990-N 2014
- Location
- Adrian, MI, USA
- Phone
- 5177593005
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Visual Arts Organizations
Reported finances
- Revenue
- $330,676
- Expenses
- $315,203
- Assets
- $317,151
- Liabilities
- $23,867
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- Valerie Herr (Executive Director)
Highest reported compensation
- Valerie Herr (Executive Director): $73,800 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Lenawee Council for the Visual Arts is organized for educational and charitable purposes. Specifically, the L.C.V.A. is organized to provide opportunities for visual artists in Lenawee County Michigan, to foster pride and involvement in the local community, to develop an audience for the visual arts and to encourage community support for the visual arts, to provide educational opportunities related to the visual arts for local students and to sponsor public art and art exhibits
What it reported doing in 2025
The organization's art center provides studio space for approximately 25 local established and emerging artists where they may pursue their work in spaces dedicated to their specific media and in a community of artists. This activity is an important aspect of the LCVA's program offerings. Much of the expense of this program relates to providing the facility and is included in the amount reported on Part IX, Line 16 and as detailed on Schedule O
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 86
- Accountability: 90
- Sustainability: 38
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.6%; rating input score 59
- Program expense ratio: 59%; rating input score 59
- Fundraising efficiency: $3.67 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 4.7%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 1.01; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 23.4%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 0.8% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: -1.8% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: -0.5% per year; rating input score 0; 20th percentile among comparable filings
Details
- Where the money goes: 58.6% of revenue deployed · 59% of spending went to programs
- Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $186K in reported program spending
- Leadership: top reported pay $74K · 11 people listed
- Consistency: 42 of 43 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- Review — Financial Efficiency: Program expense ratio scored 59/100.
- High — Financial Efficiency: Fundraising efficiency scored 16/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 46/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 15/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.