2023-11-15T21:45:16-08:00 2022-12-31 421309302 HAMILTON ASSOCIATES PC 20 PEARL ST COUNCIL BLUFFS IA 51503 990 2022-01-01 421185311 BLUFFS ARTS COUNCIL BLUF 4026790826 1001 SOUTH 6TH STREET COUNCIL BLUFFS IA 51501 DANNA KEHM CEO 4026790826 2023-11-15 true DANNA KEHM XXX-XX-XXXX true PAUL E HAMILTON P00492822 7123220277 2023-11-15 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z POTTAWATTAMIE ARTSCULTURE ENTERTAINMENT DANNA KEHM 1001 SOUTH 6TH STREET COUNCIL BLUFFS IA 51501 1682566 false X N/A X 1982 IA TO STRENGTHEN, DEVELOP AND PROMOTE ARTS, CULTURAL AND HISTORICAL INSTITUTIONS, ORGANIZATIONS AND ACTIVITIES IN COUNCIL BLUFFS AND POTTAWATTAMIE COUNTY. 20 20 33 150 0 0 1072138 1032269 47110 63225 3825 4806 1078110 582266 2201183 1682566 0 0 597387 722162 0 141814 1189142 1405252 1786529 2127414 414654 -444848 21175917 18882829 1463344 91058 19712573 18791771 X TO STRENGTHEN, DEVELOP AND PROMOTE ARTS, CULTURAL AND HISTORICAL INSTITUTIONS, ORGANIZATIONS AND ACTIVITIES IN COUNCIL BLUFFS AND POTTAWATTAMIE COUNTY. false false 154570 0 3495 ADULT - PROGRAMMING AND EDUCATION PROVIDED TO ADULTS. 11022 0 24641 CHILDREN - PROGRAMMING, EDUCATION AND CAMPS PROVIDED TO SCHOOL-AGED CHILDREN. 78061 0 0 COMMUNITY - PROGRAMMING AND EDUCATION PROVIDED TO COMMUNITY MEMBERS OF ALL AGES. 649125 0 67763 ALL OTHER ACTIVITIES 649125 0 67763 892778 true true false false false false false true false false true false true 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 true true false false false true 0 0 33 true false false false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true false false false false false X BLUFFS ARTS COUNCIL 4026790826 1001 SOUTH 6TH STREET COUNCIL BLUFFS IA 51501 NIKKI TIARKS CHAIR 1.00 X X 0 0 0 EMMA CHANCE BOARD MEMBER 1.00 X 0 0 0 TIM GERMAN TREASURER 1.00 X X 0 0 0 KATHY RIEGER BOARD MEMBER 1.00 X 0 0 0 PATTI HANNAN GOVERNANCE COMMITTEE CHAIR 1.00 X 0 0 0 KATHLEEN PYPER MEMBER-AT-LARGE 1.00 X 0 0 0 RICHARD MILLER BOARD MEMBER 1.00 X 0 0 0 CHRIS MACHMUELLER BOARD MEMBER 1.00 X 0 0 0 JOHN NELSON BOARD MEMBER 1.00 X 0 0 0 ANDY PETERS BOARD MEMBER 1.00 X 0 0 0 DENISE PUTMAN BOARD MEMBER 1.00 X 0 0 0 CHRIS RUSSELL BOARD MEMBER 1.00 X 0 0 0 KYLE MCGINN BOARD MEMBER 1.00 X 0 0 0 NIKKI RAUTH BOARD MEMBER 1.00 X 0 0 0 SARA THORNTON BOARD MEMBER 1.00 X 0 0 0 MIKE WOLF BOARD MEMBER 1.00 X 0 0 0 THOMAS ROBERTS BOARD MEMBER 1.00 X 0 0 0 JUSTIN SCHULTZ BOARD MEMBER 1.00 X 0 0 0 MATT WALSH EX-OFFICIO 1.00 X 0 0 0 BRONWYN OHL EX-OFFICIO 1.00 X 0 0 0 DANNA KEHM CEO 40.00 X X 105465 0 7617 105465 0 7617 1 false false false 44345 116500 871424 8790 1032269 PROGRAM INCOME 999999 63225 0 0 63225 4806 0 4806 226648 226648 226648 226648 SALES INCOME 999999 203050 203050 0 0 CAM REVENUE 999999 147568 147568 0 0 MISCELLANEOUS 999999 5000 5000 0 0 355618 1682566 645491 0 4806 113082 36957 62292 13833 609080 199055 335519 74506 42679 4903 37776 0 45351 22020 23331 0 68666 4634 63967 65 770 0 770 0 607429 513769 50768 42892 8307 560 7450 297 10424 0 10424 0 366342 0 366342 0 33355 0 33355 0 EVENT EXPENSE 173166 53567 109100 10499 MISCELLANEOUS -7050 1500 -8272 -278 PROGRAM EXPENSES 55813 55813 0 0 2127414 892778 1092822 141814 926988 1496402 454769 336555 37679 18154 9221856 1104437 8476761 8117419 10396733 8821664 882987 92635 21175917 18882829 143315 91058 1320029 0 1463344 91058 X 9906524 18791771 9806049 19712573 18791771 21175917 18882829 X -444848 -475954 X false true X true false X 0 665636 315549 931970 1072138 1066501 4051794 0 0 665636 315549 931970 1072138 1066501 4051794 0 4051794 0 1300 3838 3825 4806 13769 0 0 4065563 0.99660 0.99700 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 8959486 963823 7995663 262370 140614 121756 8117419 INVESTMENT IN HARVESTERII LLC 8821664 C 8821664 DEVELOPER FEE RECEIVABLE 0 COLLECTIONS OF ART 92635 92635 LINE OF CREDIT 0 DUE TO AFFILIATE 0 0 X Pt III, Line 4 THE ORGANIZATION MAINTAINS A COLLECTION OF GRANT WOODS PAINTINGS WHICH IS IN LINE WITH ITS MISSION TO PROMOTE THE ARTS. Pt X, Line 2 PACE and the Foundation are recognized as not-for-profit corporations as described in Section 501(c)(3) of the Internal Revenue Code. Both are exempt from federal income taxes pursuant to Section 501(a) of the Internal Revenue Code. The Theater LLC is 100% owned by PACE and is, therefore, included in the filings and maintains the same exemption status as PACE. PACE and the Foundation account for uncertainties in accounting for income tax assets and liabilities using the guidance included in Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740, Income Taxes. There are no uncertainties that are reflected in the consolidated financial statements and, with few exceptions, PACE and the Foundation are no longer subject to income tax examinations by the U.S. federal, state, or local tax authorities for years before 2018. The Managing Member LLC is a partnership which is not a taxpaying entity for federal or state income tax purposes; accordingly, a provision for income taxes has not been recorded in the accompanying financial statements. The income or losses of this entity is reflected in the partners' individual or corporate income tax returns in accordance with their ownership percentages. The Manager LLC is a corporation and provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax basis of assets and liabilities and their reported amounts in the financial statements. Deferred tax assets and liabilities are included in the financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled. As changes in tax laws or rate are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. No deferred tax assets or liabilities or provisions for income taxes have been recognized as of December 31, 2020. The Manager LLC and Managing Member LLC account for uncertainties in accounting for income tax assets and liabilities using the guidance included in Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740, Income Taxes. There are no uncertainties that are reflected in the financial statements. Pt VI, Line 11b THE FULL BOARD ELECTRONICALLY REVIEWS THE 990 BEFORE IT IS FILED. Pt VI, Line 12c AS CONFLICTS ARISE, BOARD MEMBERS WILL DECLARE AND EXCLUDE THEMSELVES FROM VOTING. COMPLIACE WITH THE CURRENT PROCESS IS MONITORED BY THE EXECUTIVE COMMITTEE. ANNUAL CERTIFICATIONS WILL BEGIN IN 2018. Pt VI, Line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND THE FORM 990 ARE MADE AVAILABLE UPON REQUEST. Pt XI ACCOUNTING METHOD CHANGED ON RETURN TO MATCH FINANCIAL ACCOUNTING METHOD. Form 990, Part III, Line 4d ALL OTHER ACTIVITIES 649125. 0. 67763. PACE THEATER LLC 1001 SOUTH 6TH STREET COUNCIL BLUFFS IA 51501 832402015 THEATER IA BLUFFS ART COUNCIL HARVESTER II MANAGER LLC 1001 SOUTH 6TH STREET COUNCIL BLUFFS IA 51501 832441225 NO ACTIVITY IA BLUFFS ART COUNCIL BLUFFS ARTS FOUNDATION PO BOX 795 COUNCIL BLUFFS IA 51502 421475627 FUNDRAISING IA 501(C)3 509A(3) NA false HARVESTER II MANAGING MEMBER LLC 1001 SOUTH 6TH STREET COUNCIL BLUFFS IA 51501 832370917 REAL ESTATE INVESTMENT IA BLUFFS ART COUNCIL false false 0.00000 PACE HARVESTER II LLC 1001 SOUTH 6TH STREET COUNCIL BLUFFS IA 51501 823774461 REAL ESTATE IA BLUFFS ARTS COUNCIL false false 0.00000 false false true false false false false false false false false false false false false false false false false