Nonprofit · EIN 42-1625326
LUDINGTON AREA ARTS COUNCIL
Tax-exempt · LUDINGTON, MI 49431
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $380,594 | $393,790 | -$13,196 | $755,842 | $18,210 | $737,632 |
| December 31, 2023 | 990 | $347,252 | $383,736 | -$36,484 | $770,636 | $19,808 | $750,828 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $201,592
- Membership dues
- $23,615
- Program service revenue
- $118,406
- Investment income
- $7,847
- Net rental income
- $16,681
- Net income from fundraising events
- $7,651
- Net income from sales of inventory
- $14,469
- Other revenue
- $52,749
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $72,549
- Other salaries and wages
- $73,713
- Salaries, compensation and benefits (total)
- $157,860
- Professional fundraising fees
- $0
- Legal fees
- $550
- Accounting fees
- $16,617
- Depreciation
- $34,895
- Program services (functional)
- $192,515
- Management and general (functional)
- $161,697
- Fundraising (functional)
- $39,578
Balance sheet and other
- Total assets, start of year
- $770,636
- Total assets, end of year
- $755,842
- Total liabilities, end of year
- $18,210
- Net assets, end of year
- $737,632
- Land, buildings and equipment
- $465,457
- Net assets without donor restrictions
- $593,006
- Net assets with donor restrictions
- $144,626
- Gross receipts
- $430,706
- Employees
- 4
- Volunteers
- 10
- Year formed
- 2005
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW SKINNER | EXECUTIVE DIRECTOR Key employee | 40 | $72,549 |
| THOMAS HAWLEY | PRESIDENT Trustee or director, Officer | 5 | $0 |
| HEATHERY TYKOSKI | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| DENISE OTTINGER | SECRETARY Trustee or director, Officer | 4 | $0 |
| SANDRA HOLCOMBE | TREASURER Trustee or director, Officer | 5 | $0 |
| FREMONT JOHN ASHTON | DIRECTOR Trustee or director | 1 | $0 |
| JUSTIN DAVID GUSTAFSON | DIRECTOR Trustee or director | 1 | $0 |
| CATHY HUNT | DIRECTOR Trustee or director | 2 | $0 |
| BILL KERANS | DIRECTOR Trustee or director | 1 | $0 |
| DAVID PRESTON | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW SKINNER | EXECUTIVE DIRECTOR Key employee | 40 | $64,967 |
| THOMAS HAWLEY | PRESIDENT Trustee or director, Officer | 5 | $0 |
| HEATHERY TYKOSKI | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| DENISE OTTINGER | SECRETARY Trustee or director, Officer | 4 | $0 |
| SANDRA HOLCOMBE | TREASURER Trustee or director, Officer | 5 | $0 |
| FREMONT JOHN ASHTON | DIRECTOR Trustee or director | 2 | $0 |
| JUSTIN DAVID GUSTAFSON | DIRECTOR Trustee or director | 2 | $0 |
| CATHY HUNT | DIRECTOR Trustee or director | 2 | $0 |
| BILL KERANS | DIRECTOR Trustee or director | 2 | $0 |
| MIKE COLEMAN | DIRECTOR Trustee or director | 2 | $0 |
| DAVID PRESTON | DIRECTOR Trustee or director | 2 | $0 |
| SHELBY SOBERALSKI | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 107 S HARRISON ST, LUDINGTON, MI 49431-2109
- Principal officer (990 for 2024)
- THOMAS A HAWLEY, 107 S HARRISON ST, LUDINGTON, MI 49431
- Signed the 990
- THOMAS A HAWLEY, PRESIDENT
- Phone
- (231) 845-2787
- Website
- www.ludingtonartscenter.org
- Return prepared by
- HEYSE & ASSOCIATES INC
Mission
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.
Program accomplishments
- TO FOSTER THE DEVELOPMENT OF, ENJOYMENT OF, AND EDUCATION IN THE ARTS IN THE LOCAL COMMUNITY.Expenses $192,515 · revenue $146,823
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1625326
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $755,842
- Income (IRS master file)
- $430,706
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $380,594 | $393,790 | $755,842 | IRS |
| 990 | December 2023 | $347,252 | $383,736 | $770,636 | XML |
| 990 | December 2022 | $272,812 | $294,669 | $793,257 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-1625326).
Questions about LUDINGTON AREA ARTS COUNCIL
- What is the EIN of LUDINGTON AREA ARTS COUNCIL?
- The employer identification number (EIN) of LUDINGTON AREA ARTS COUNCIL is 42-1625326.
- Is LUDINGTON AREA ARTS COUNCIL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to LUDINGTON AREA ARTS COUNCIL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LUDINGTON AREA ARTS COUNCIL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LUDINGTON AREA ARTS COUNCIL due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LUDINGTON AREA ARTS COUNCIL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LUDINGTON AREA ARTS COUNCIL?
- The 990 for the year ended December 31, 2024 names THOMAS A HAWLEY.
- Who are the officers and directors of LUDINGTON AREA ARTS COUNCIL?
- The 990 for the year ended December 31, 2024 lists 10 people; 1 received compensation from the organization, the highest $72,549 (ANDREW SKINNER, EXECUTIVE DIRECTOR).
- How much revenue does LUDINGTON AREA ARTS COUNCIL have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $380,594, expenses of $393,790 and total assets of $755,842 at year end.
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