Vicksburg Cultural Arts Center

Nonprofit profile at a glance

EIN
823707526
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2018
Location
Vicksburg, MI, USA
Phone
2695011347
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$168,716
Expenses
$154,868
Assets
$130,379
Liabilities
$5,383

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • GINA SZPAK (PRESIDENT)

People named in this filing

  • GINA SZPAK (PRESIDENT)
  • DEREK MENCHINGER (TREASURER)
  • SUSAN KALLEWAARD (INTERIM SECR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enrich the culture of the vicksburg area

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.4%; rating input score 79
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: $10.41 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.2%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 28% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 18.8% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 23.6% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 79.4% of revenue deployed · 86.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $134K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.