ART CENTER OF BATTLE CREEK

EIN: 386021101 501(c)(3) Arts, Culture & Humanities

BATTLE CREEK, MI

Total Revenue
$181,921
Total Expenses
$128,781
Total Assets
$436,270
Net Assets
$351,294
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1948
Legal Domicile
MI
Principal Officer
RON HOLDER
Phone
2699629511
Tax Period
2024-09-01 to 2025-08-31

ART CENTER OF BATTLE CREEK, founded in 1948, is a small nonprofit in the Arts, Culture & Humanities sector that reported $182K in total revenue in fiscal year 2024. Revenue surged 59% from the prior year, signaling strong growth momentum. The organization ran a surplus of $53K, a strong 29% operating margin.

Mission

TO INCREASE THE APPRECIATION OF THE ARTS IN THE BATTLE CREEK AREA THE ORGANIZATION CONDUCTED WORKSHOPS AND MANY ARTISTIC DISPLAY'S.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $146,578
Program Service Revenue $33,393
Investment Income $1,100
Other Revenue $850
TOTAL REVENUE $181,921

Expense Breakdown

Grants Paid $0
Salaries & Benefits $58,844
Fundraising Expenses $200
Program Expenses $110,691
Other Expenses $69,937
TOTAL EXPENSES $128,781

Year-over-Year Comparison

2024 2023 Change
Revenue $181,921 $114,107 +0.6%
Expenses $128,781 $139,878 -0.1%
Net Income $53,140 $-25,771 -3.1%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
11
Independent Members
11
Employees
4
Volunteers
N/A

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✓ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$0
Total Directors
11
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
RON HOLDER PRESIDENT N/A
Officer Director
$0 $0 $0
MARK BANGHART VICE PRESIDE N/A
Officer Director
$0 $0 $0
JOYCE BAUMAN TREASURER N/A
Officer Director
$0 $0 $0
BROOKE BELLWOOD DIRECTOR N/A
Director
$0 $0 $0
TIM ELLIOTT DIRECTOR N/A
Director
$0 $0 $0
MANUELA LOUIS DIRECTOR N/A
Director
$0 $0 $0
JIM HAADSMA DIRECTOR N/A
Director
$0 $0 $0
CAROL RASMUSSEN DIRECTOR N/A
Director
$0 $0 $0
SUSAN SCALABRINO DIRECTOR N/A
Director
$0 $0 $0
JUDY VANDENHEUVEL DIRECTOR N/A
Director
$0 $0 $0
MELANIE WHEELER DIRECTOR N/A
Director
$0 $0 $0
LINDA HOLDERBAUM EXECUTIVE DI N/A
Officer
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $181,921 $128,781 $436,270 $53,140
2024 $114,107 $139,878 $368,789 $-25,771
2023 $113,018 $159,265 $404,175 $-46,247
2022 $165,915 $158,159 $824,405 $7,756
2021 $102,913 $153,843 $816,506 $-50,930
2020 $122,743 $134,880 $471,092 $-12,137
2019 $156,397 $191,819 $388,287 $-35,422
2018 $210,143 $203,945 $469,027 $6,198
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