Nonprofit · EIN 38-2207297
ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES
Tax-exempt · BIG RAPIDS, MI 49307
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $285,997 | $257,034 | $28,963 | $435,252 | $62,499 | $372,753 |
| December 31, 2024 | 990 | $272,614 | $364,525 | -$91,911 | $357,737 | $13,947 | $343,790 |
| December 31, 2023 | 990 | $279,342 | $302,411 | -$23,069 | $449,078 | $13,377 | $435,701 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $154,655
- of which government grants
- $1,485
- Membership dues
- $14,049
- Program service revenue
- $29,854
- Investment income
- $8,428
- Net rental income
- $53,285
- Net income from fundraising events
- $1,536
- Net income from sales of inventory
- $38,159
- Other revenue
- $93,060
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $124,157
- Salaries, compensation and benefits (total)
- $134,904
- Professional fundraising fees
- $0
- Accounting fees
- $486
- Occupancy
- $51,705
- Depreciation
- $10,398
- Program services (functional)
- $257,034
Balance sheet and other
- Total assets, start of year
- $357,737
- Total assets, end of year
- $435,252
- Total liabilities, end of year
- $62,499
- Net assets, end of year
- $372,753
- Land, buildings and equipment
- $214,394
- Net assets without donor restrictions
- $372,753
- Gross receipts
- $354,585
- Employees
- 4
- Volunteers
- 100
- Year formed
- 2000
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD COHEN | TRUSTEE Trustee or director | 1 | $0 |
| ROXANNE CULLEN | VP OF PROGRAMMING Trustee or director, Officer | 2 | $0 |
| MARIE DELAMATER | TREASURER Trustee or director, Officer | 2 | $0 |
| KAYLEE MORENO-BURKE | TRUSTEE Trustee or director | 1 | $0 |
| MEGAN EPPLEY | SECRETARY Trustee or director, Officer | 2 | $0 |
| LINCOLN GIBBS | TRUSTEE Trustee or director | 1 | $0 |
| LEE KITSON | PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| KRISTI HAIK | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOHN COWLES | TRUSTEE Trustee or director | 1 | $0 |
| RACHEL FOULK | PRESIDENT Trustee or director, Officer | 4 | $0 |
| CHERIE VANESSEN | TRUSTEE Trustee or director | 1 | $0 |
| KIMBERLY SMITH | BOOKKEEPER Key employee | 0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD COHEN | TRUSTEE Trustee or director | 1 | $0 |
| LUKE WYCKOFF | TRUSTEE Trustee or director | 1 | $0 |
| JOEY WALKER | TRUSTEE Trustee or director | 1 | $0 |
| LINCOLN GIBBS | TRUSTEE Trustee or director | 1 | $0 |
| KRISTI HAIK | TRUSTEE Trustee or director | 1 | $0 |
| ROXANNE CULLEN | VP OF PROGRAMMING Trustee or director, Officer | 2 | $0 |
| KAYLEE MORENO-BURKE | SECRETARY Trustee or director, Officer | 1 | $0 |
| LEE KITSON | PRESIDENT Trustee or director, Officer | 4 | $0 |
| KAREN WEBER | PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| RACHEL FOULK | PRESIDENT ELECT Trustee or director, Officer | 1 | $0 |
| KIMBERLY SMITH | BOOKKEEPER Key employee | 0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOEY WALKER | TRUSTEE Trustee or director | 1 | $0 |
| LINCOLN GIBBS | TRUSTEE Trustee or director | 1 | $0 |
| KRISTI HAIK | TRUSTEE Trustee or director | 1 | $0 |
| RICHARD COHEN | TRUSTEE Trustee or director | 1 | $0 |
| LUKE WYCKOFF | TRUSTEE Trustee or director | 1 | $0 |
| RACHEL FOULK | PRESIDENT ELECT Trustee or director, Officer | 1 | $0 |
| KAREN WEBER | PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| KAYLEE MORENO-BURKE | SECRETARY Trustee or director, Officer | 1 | $0 |
| ROXANNE CULLEN | VP OF PROGRAMMING Trustee or director, Officer | 2 | $0 |
| LEE KITSON | PRESIDENT Trustee or director, Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 106 N MICHIGAN AVE, BIG RAPIDS, MI 49307-1480
- In care of
- % RACHEL FOULK
- Signed the 990
- RACHEL FOULK, PRESIDENT
- Return prepared by
- Emily Zoet CPA PLC
Mission
TO INITIATE AND SUPPORT HUMANITIES AND ARTS ACTIVITIES THAT ENRICH OUR LIVES, NURTURE OUR CREATIVE EFFORT, AND VITALIZE OUR COMMUNITY.
Program accomplishments
- PROMOTED AND NURTURED OUR CREATIVE EFFORTS. CLASSES FOR ALL AGES - DANCE, PAINT, WOOD CARVING, BASKET WEAVING, AND NUMEROUS OTHER ACTIVITIES.Expenses $257,034
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 | 990 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
- 38-2207297
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1988
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $435,252
- Income (IRS master file)
- $354,585
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $285,997 | $257,034 | $435,252 | IRS |
| 990 | December 2024 | $272,614 | $364,525 | $357,737 | IRS |
| 990 | December 2023 | $279,342 | $302,411 | $449,078 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | 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 38-2207297).
Questions about ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES
- What is the EIN of ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES?
- The employer identification number (EIN) of ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES is 38-2207297.
- Is ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES 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 ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does ARTWORKS BIG RAPIDS AREA ARTS AND HUMANITIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $285,997, expenses of $257,034 and total assets of $435,252 at year end.
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