2025-11-14T10:50:19-08:00 2024-12-31 263594062 HEYSE & ASSOCIATES INC 409 W LUDINGTON AVE LUDINGTON MI 49431 990 2024-01-01 421625326 LUDINGTON AREA ARTS COUNCIL LUDI 2318452787 107 S HARRISON ST LUDINGTON MI 49431 THOMAS A HAWLEY PRESIDENT 2318452787 2025-05-14 true true R PETER HEYSE CPA P00075806 2318459500 2024 2025-03-06 01:10:19Z LUDINGTON AREA CENTER FOR THE ARTS THOMAS A HAWLEY 107 S HARRISON ST LUDINGTON MI 49431 430706 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 158603 201592 123242 118406 7610 7847 57797 52749 347252 380594 610 0 0 152701 157860 0 39578 230425 235930 383736 393790 -36484 -13196 770636 755842 19808 18210 750828 737632 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 192515 0 146823 TO FOSTER THE DEVELOPMENT OF, ENJOYMENT OF, AND EDUCATION IN THE ARTS IN THE LOCAL COMMUNITY. 192515 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 69 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 1.00 X 0 0 0 JUSTIN DAVID GUSTAFSON DIRECTOR 1.00 X 0 0 0 CATHY HUNT DIRECTOR 2.00 X 0 0 0 BILL KERANS DIRECTOR 1.00 X 0 0 0 DAVID PRESTON DIRECTOR 1.00 X 0 0 0 ANDREW SKINNER EXECUTIVE DIRECTOR 40.00 X 72549 0 0 72549 0 false false false 23615 177977 201592 CONCERTS, RECITALS, EXHIBITS, FAIRS 711190 118406 0 0 118406 7847 0 7847 16681 16681 16681 16681 9701 2050 7651 0 7651 62531 48062 14469 14469 MISCELLANEOUS 999999 1 1 0 0 COMMUNITY FOUNDATION GAINS/LOSSES 999999 13875 13875 0 0 72 72 0 0 13948 380594 146823 0 32179 72549 14510 36274 21765 73713 33585 33251 6877 11598 3943 5451 2204 550 0 550 0 16617 0 16617 0 2957 2957 0 0 34895 14665 20230 0 12688 0 12688 0 EVENTS 1755 1755 0 0 BANK SERVICE CHARGES 64 0 64 0 ARTIST & PERFORMER FEES 46760 46760 0 0 PROGRAMMING EXPENSE 250 250 0 0 119394 74090 36572 8732 393790 192515 161697 39578 24718 69138 58076 10688 0 830282 364825 490094 465457 197748 210559 770636 755842 18858 16445 950 1765 19808 18210 X 612634 593006 138194 144626 750828 737632 770636 755842 -13196 X false false false X 0 0 184411 192175 183089 158603 201592 919870 16061 53532 82236 123242 118406 393477 0 0 200472 245707 265325 281845 319998 1313347 0 0 0 1313347 23190 26110 19128 20248 24528 113204 23190 26110 19128 20248 24528 113204 1426551 0.92060 0.92770 0.07940 0.07230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 197749 18670 20595 25000 1455 210559 162145 13554 23416 1366 197749 160706 27358 -24612 1307 162145 110632 35617 15747 1290 160706 98066 1200 12611 1245 110632 0.39890 0.60110 0.00000 true false 0 22761 22761 665464 251060 414404 108593 87169 21424 33464 26596 6868 465457 COMMUNITY FOUNDATION ENDOWMENT FUND 126563 COMMUNITY FOUNDATION CAPITAL FUND 83996 210559 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, CONFLICT OF INTEREST STATEMENT, AND FINANCIAL STATEMENTS AVAILABLE 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 THE BOARD MONITORS AND REVIEWS THE PLAN FOR COMPLIANCE ANNUALLY. Form 990, Part IX, Line 24e CREDIT CARD FEES 5032. 1006. 1510. 2516. Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS 828. 0. 828. 0. Form 990, Part IX, Line 24e LICENSES & PERMITS 495. 450. 45. 0. Form 990, Part IX, Line 24e MEALS & HOSPITALITY 9538. 9538. 0. 0. Form 990, Part IX, Line 24e RENTAL - EQUIPMENT 1884. 1884. 0. 0. Form 990, Part IX, Line 24e POSTAGE 1004. 0. 1004. 0. Form 990, Part IX, Line 24e REPAIRS & MAINTENANCE 7222. 285. 6937. 0. Form 990, Part IX, Line 24e SMALL EQUIPMENT 6381. 0. 6381. 0. Form 990, Part IX, Line 24e OFFICE SUPPLIES & SOFTWARE 11226. 3817. 5276. 2133. Form 990, Part IX, Line 24e UTILITIES 21487. 7305. 10099. 4083. Form 990, Part IX, Line 24e OTHER EXPENSES 1773. 0. 1773. 0. Form 990, Part IX, Line 24e COMMUNITY FDN FEES 1455. 0. 1455. 0. Form 990, Part IX, Line 24e INSTRUCTOR COMMISSIONS 33488. 33488. 0. 0. Form 990, Part IX, Line 24e PERFORMANCE RIGHTS 280. 280. 0. 0. Form 990, Part IX, Line 24e KITCHEN SUPPLIES 506. 506. 0. 0. Form 990, Part IX, Line 24e ART SUPPLIES 3985. 3985. 0. 0. Form 990, Part IX, Line 24e CLASS SUPPLIES 4019. 4019. 0. 0. Form 990, Part IX, Line 24e SUPPLIES 2265. 1659. 606. 0. Form 990, Part IX, Line 24e COMMUNITY OUTREACH 152. 0. 152. 0. Form 990, Part IX, Line 24e CONTRACTED LABOR 420. 420. 0. 0. Form 990, Part IX, Line 24e JOB SUPPLIES 958. 702. 256. 0. Form 990, Part IX, Line 24e QUICKBOOKS FEES 247. 0. 247. 0. Form 990, Part IX, Line 24e GALLERY SUPPLIES 3210. 3210. 0. 0. Form 990, Part IX, Line 24e PERFORMANCE HALL SUPPLIES 15. 15. 0. 0. Form 990, Part IX, Line 24e YOUTH PROGRAM SUPPLIES 1521. 1521. 0. 0. Form 990, Part IX, Line 24e MISCELLANEOUS EXPENSE 3. 0. 3. 0.