Miller Art Center Foundation Inc

Nonprofit profile at a glance

EIN
391513814
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Sturgeon Bay, WI, USA
Phone
9207460707
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$25,702
Expenses
$18,522
Assets
$1,517,802
Liabilities
$9,581

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JAMES VANDER HEIDEN (PRESIDENT)

People named in this filing

  • TOM R BEERNTSEN (DIRECTOR)
  • JAMES VANDER HEIDEN (PRESIDENT)
  • PAUL LURIE (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The miller art museum is a 501(c)3 nonprofit education institution that serves to provide cultural enrichment in the visual arts for the northeast Wisconsin region, in particular the communities of door county, Wisconsin.

What it reported doing in 2024

Exhibition program: regularly changing exhibitions (6-8) in the museums main galleries reflect teh organizations ongoing commitment to supporting it's creative community, shaping and influencing the artistic development and growth of both local and regional artists. In 2022, 329 artists were served, this includes 38% representation from student artists aged 14-18 years that are highlighted each year in the salong of door county high school art. 2022 exhibitions, in addition to the salon, included: marine life from shore to floor by peggy macnamara, for the love of chardin, landscapes of absence by brandon bauer, the 47th juried annual, and hanseatic: a restrospective of the life and work of karsten and ellen topelmann. Permanent collection: stewardship of the museums collection, which includes the management, preservation, display and growth of nearly 1,500 works of art, represents the core function of the museum. The miller art museum received by way of gift and purchase, 18 works of art during 2022 valued at 197,200.00. Audience education and engagement: the museum offers educational programming for the general public and school audiences through its school tour and student art ambassador programs, workshops for children, m3 programming, outreach events, special lectures and artist talks, and collaborations and initiatives with other community organizations including the boys and girls club of door county, write on door county, open door pride, and the door county history alliance. A 2022 highlight includes the dome house artist residency program that encourages public interaction with visual artists and associated public programming.

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 100% 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.1%; rating input score 60
  • Program expense ratio: 65.1%; rating input score 65
  • Fundraising efficiency: $4.85 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 27.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 81.95; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 60.1% of revenue deployed · 65.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $12K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.