2024-08-13T13:32:02-07:00 2023-12-31 263594062 HEYSE & ASSOCIATES INC 409 W LUDINGTON AVE LUDINGTON MI 49431 990 2023-01-01 421625326 LUDINGTON AREA ARTS COUNCIL LUDI 2318452787 107 S HARRISON ST LUDINGTON MI 49431 THOMAS A HAWLEY PRESIDENT 2318452787 2024-05-13 true true R PETER HEYSE CPA P00075806 2318459500 2023 2024-08-08 14:25:15Z LUDINGTON AREA CENTER FOR THE ARTS THOMAS A HAWLEY 107 S HARRISON ST LUDINGTON MI 49431 390011 false X www.ludingtonartscenter.org X 2005 MI TO FOSTER THE DEVELOPMENT OF ENJOYMENT AND EDUCATION IN THE ARTS. INCLUDING LITERATURE, MUSIC, THEATER, DANCE, AND VISUAL ARTS. TO SUPPORT ARTISTS AND EXISTING CULTURAL ENTITIES AND PROMOTE INTERRELATIONS AND COOPERATIONS AMONG THEM AND TO ENHANCE THE CULTURAL ENVIRONMENT OF THE COMMUNITY. 11 11 4 10 0 0 183089 158603 83236 123242 3341 7610 3146 57797 272812 347252 3293 610 0 108530 152701 0 38373 182846 230425 294669 383736 -21857 -36484 793257 770636 5945 19808 787312 750828 TO FOSTER THE DEVELOPMENT OF ENJOYMENT AND EDUCATION IN THE ARTS. INCLUDING LITERATURE, MUSIC, THEATER, DANCE, AND VISUAL ARTS. TO SUPPORT ARTISTS AND EXISTING CULTURAL ENTITIES AND PROMOTE INTERRELATIONS AND COOPERATIONS AMONG THEM AND TO ENHANCE THE CULTURAL ENVIRONMENT OF THE COMMUNITY. false false 189578 610 157865 TO FOSTER THE DEVELOPMENT OF, ENJOYMENT OF, AND EDUCATION IN THE ARTS IN THE LOCAL COMMUNITY. 189578 true true false false false false false false false true true false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 49 0 4 true false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true false false true true false MI X ANDREW SKINNER 2318452787 107 S HARRISON LUDINGTON MI 49431 X THOMAS HAWLEY PRESIDENT 5.00 X X 0 0 0 HEATHERY TYKOSKI VICE PRESIDENT 2.00 X X 0 0 0 DENISE OTTINGER SECRETARY 4.00 X X 0 0 0 SANDRA HOLCOMBE TREASURER 5.00 X X 0 0 0 FREMONT JOHN ASHTON DIRECTOR 2.00 X 0 0 0 JUSTIN DAVID GUSTAFSON DIRECTOR 2.00 X 0 0 0 CATHY HUNT DIRECTOR 2.00 X 0 0 0 BILL KERANS DIRECTOR 2.00 X 0 0 0 MIKE COLEMAN DIRECTOR 2.00 X 0 0 0 DAVID PRESTON DIRECTOR 2.00 X 0 0 0 SHELBY SOBERALSKI DIRECTOR 2.00 X 0 0 0 ANDREW SKINNER EXECUTIVE DIRECTOR 40.00 X 64967 0 0 64967 0 false false false 19340 139263 158603 CONCERTS, RECITALS, EXHIBITS, FAIRS 711190 123242 0 0 123242 7610 0 7610 12638 12638 12638 12638 10697 161 10536 0 10536 55178 42598 12580 12580 MISCELLANEOUS 999999 4097 4097 0 0 COMMUNITY FOUNDATION GAINS/LOSSES 999999 17874 17874 0 0 72 72 0 0 22043 347252 157865 0 30784 610 610 64967 12993 32484 19490 76383 34807 34422 7154 11351 3859 5335 2157 1500 0 1500 0 12425 0 12425 0 3368 3368 0 0 34469 14753 19716 0 9807 0 9807 0 EVENTS 2240 2240 0 0 BANK SERVICE CHARGES 109 0 109 0 ARTIST & PERFORMER FEES 34346 34346 0 0 PROGRAMMING EXPENSE 150 150 0 0 132011 82452 39987 9572 383736 189578 155785 38373 83096 24718 36028 58076 400 0 820025 329931 511588 490094 162145 197748 793257 770636 5675 18858 270 950 5945 19808 X 655317 612634 131995 138194 787312 750828 793257 770636 -36484 X false false false X 0 0 149487 184411 192175 183089 158603 867765 8335 16061 53532 82236 123242 283406 0 0 157822 200472 245707 265325 281845 1151171 0 0 0 1151171 1068 23190 26110 19128 20248 89744 1068 23190 26110 19128 20248 89744 1240915 0.92770 0.93680 0.07230 0.06320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 162145 13554 23416 1366 197749 160706 27358 -24612 1307 162145 110632 35617 15747 1290 160706 98066 1200 12611 1245 110632 81299 1750 15611 594 98066 0.46150 0.53850 true false 0 20000 20000 660372 230141 430231 108593 74767 33826 31060 25023 6037 490094 COMMUNITY FOUNDATION ENDOWMENT FUND 106485 COMMUNITY FOUNDATION CAPITAL FUND 91263 197748 Pt VI, Line 15b THE GOVERNING BOARD REVIEWS THE ANNUAL PERFORMANCE OF THE OFFICE MANAGER. THEY APPROVE WAGES OR BONUSES BASED ON THEIR REVIEW AND CONSIDERATIONS OF LOCAL WAGE RATES & INDUSTRY STANDARDS. Pt VI, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. Pt VI, Line 11b THE TREASURER AND EXECUTIVE BOARD REVIEW THE FORM 990 BEFORE IT IS FILED. Pt VI, Line 15a THE GOVERNING BOARD REVIEWS THE ANNUAL PERFORMANCE OF THE EXECUTIVE DIRECTOR. THEY APPROVE WAGES OR BONUSES BASED ON THEIR REVIEW AND CONSIDERATIONS OF LOCAL WAGE RATES & INDUSTRY STANDARDS. Pt VI, Line 18 THE ORGANIZATION MAKES ITS TAX RETURN FORM 990 AVAILABLE UPON REQUEST. Pt VI, Line 12c 2023 IS THE FIRST YEAR THAT THE CONFLICT OF INTEREST POLICY WAS IN PLACE. THE BOARD PLANS TO REVIEW THE PLAN FOR COMPLIANCE ANNUALLY. Form 990, Part IX, Line 24e CREDIT CARD FEES 4164. 833. 1249. 2082. Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS 915. 0. 915. 0. Form 990, Part IX, Line 24e LICENSES & PERMITS 870. 870. 0. 0. Form 990, Part IX, Line 24e MEALS & HOSPITALITY 7721. 7721. 0. 0. Form 990, Part IX, Line 24e PENALTIES & INTEREST 190. 0. 39. 151. Form 990, Part IX, Line 24e RENTAL - EQUIPMENT 1923. 1923. 0. 0. Form 990, Part IX, Line 24e POSTAGE 1352. 0. 1352. 0. Form 990, Part IX, Line 24e REPAIRS & MAINTENANCE 15229. 143. 15086. 0. Form 990, Part IX, Line 24e SMALL EQUIPMENT 4442. 608. 3834. 0. Form 990, Part IX, Line 24e OFFICE SUPPLIES & SOFTWARE 8568. 2913. 4027. 1628. Form 990, Part IX, Line 24e UTILITIES 19779. 6725. 9296. 3758. Form 990, Part IX, Line 24e OTHER EXPENSES 1477. 150. 979. 348. Form 990, Part IX, Line 24e COMMUNITY FDN FEES 1366. 0. 1366. 0. Form 990, Part IX, Line 24e TELEPHONE 17. 6. 8. 3. Form 990, Part IX, Line 24e INSTRUCTOR COMMISSIONS 39013. 39013. 0. 0. Form 990, Part IX, Line 24e PERFORMANCE RIGHTS 285. 285. 0. 0. Form 990, Part IX, Line 24e APPLICATION FEES 50. 0. 0. 50. Form 990, Part IX, Line 24e JANITORIAL SUPPLIES 1221. 0. 1221. 0. Form 990, Part IX, Line 24e KITCHEN SUPPLIES 268. 268. 0. 0. Form 990, Part IX, Line 24e ART SUPPLIES 9490. 9490. 0. 0. Form 990, Part IX, Line 24e CLASS SUPPLIES 3592. 3592. 0. 0. Form 990, Part IX, Line 24e SUPPLIES 5096. 4383. 303. 410. Form 990, Part IX, Line 24e COMMUNITY OUTREACH 25. 0. 25. 0. Form 990, Part IX, Line 24e CONTRACTED LABOR 545. 545. 0. 0. Form 990, Part IX, Line 24e JOB SUPPLIES 3488. 2203. 143. 1142. Form 990, Part IX, Line 24e QUICKBOOKS FEES 144. 0. 144. 0. Form 990, Part IX, Line 24e GALLERY SUPPLIES 781. 781. 0. 0.