Form 990 for tax year 2024
Filed by POTTAWATTAMIE ARTS CULTURE & ENTERTAINMENT.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2024 , filed 1 December 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Both are the same on the two returns, so the amendment changed something else.
Totals
- Total revenue
- $1,920,101
- Total expenses
- $2,324,712
- Contributions and grants received
- $1,024,336
- Grants paid
- $0
- Program service revenue
- $69,689
- Investment income
- $43,316
- Other revenue
- $782,760
- Total assets, end of year
- $17,782,867
- Total liabilities, end of year
- $85,159
- Net assets or fund balances, end of year
- $17,697,708
- Program services expenses (Part IX)
- $856,921
- Management and general expenses
- $1,360,756
- Fundraising expenses
- $107,035
- Program service expenses (Part III)
- $856,921
Program services were 36.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$42,805
-
1e · Government grants (contributions)
$72,002
-
1f · All other contributions, gifts and grants
$909,529
-
2a · Program service revenue: PROGRAM INCOME
total $69,689 · related or exempt $69,689
-
3 · Investment income
total $43,316 · excluded $43,316
-
6a · Gross rents
real property $298,339
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $298,339
-
6d · Net rental income or loss
total $298,339 · excluded $298,339
-
11a · Other revenue: SALES INCOME
total $309,494 · excluded $309,494
-
11b · Other revenue: CAM REVENUE
total $174,927 · excluded $174,927
-
11e · Other revenue, total
$484,421
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $776,536 · program services $367,337 · management and general $312,468 · fundraising $96,731
-
11b · Fees: legal
total $741 · management and general $741
-
11c · Fees: accounting
total $31,884 · management and general $31,884
-
11g · Fees: other
total $3,897 · management and general $3,897
-
12 · Advertising and promotion
total $79,104 · program services $40,485 · management and general $36,414 · fundraising $2,205
-
13 · Office expenses
total $64,563 · program services $1,030 · management and general $63,533
-
14 · Information technology
total $600 · management and general $600
-
16 · Occupancy
total $542,490 · program services $152,940 · management and general $389,550
-
17 · Travel
total $7,944 · program services $1,300 · management and general $6,644
-
20 · Interest
total $441 · management and general $441
-
22 · Depreciation, depletion and amortization
total $378,310 · management and general $378,310
-
23 · Insurance
total $46,616 · management and general $46,616
-
24a · Other expenses: CHANTICLEER
total $137,619 · program services $137,565 · fundraising $54
-
24b · Other expenses: PROGRAM EXPENSES
total $82,055 · program services $68,171 · management and general $13,884
-
24c · Other expenses: MCCORMICK'S BAR
total $81,792 · program services $79,970 · management and general $1,822
-
24d · Other expenses: EVENT RENTALS
total $48,749 · program services $3,852 · management and general $44,897
-
24e · All other expenses
total $41,371 · program services $4,271 · management and general $29,055 · fundraising $8,045
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,491,757 · end of year $1,046,125
-
2 · Savings and temporary cash investments
end of year $515,038
-
3 · Pledges and grants receivable
beginning of year $466,293 · end of year $110,866
-
4 · Accounts receivable
beginning of year $29,807 · end of year $193,461
-
9 · Prepaid expenses and deferred charges
beginning of year $6,346 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$9,262,447
-
10b · Land, buildings and equipment: accumulated depreciation
$1,851,470
-
10c · Land, buildings and equipment, net
beginning of year $7,796,288 · end of year $7,410,977
-
13 · Investments: program-related
beginning of year $8,286,035 · end of year $8,384,365
-
15 · Other assets
beginning of year $92,635 · end of year $122,035
-
17 · Accounts payable and accrued expenses
beginning of year $94,242 · end of year $85,159
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $0 · end of year -$377,211
Mission and programs · 2024
Mission
TO STRENGTHEN, DEVELOP AND PROMOTE ARTS, CULTURAL AND HISTORICAL INSTITUTIONS, ORGANIZATIONS AND ACTIVITIES IN COUNCIL BLUFFS AND POTTAWATTAMIE COUNTY.
-
ADULT - PROGRAMMING AND EDUCATION PROVIDED TO ADULTS.
Expenses $30,702
-
CHILDREN - PROGRAMMING, EDUCATION AND CAMPS PROVIDED TO SCHOOL-AGEDCHILDREN.
Expenses $16,969
-
COMMUNITY - PROGRAMMING AND EDUCATION PROVIDED TO COMMUNITY MEMBERSOF ALL AGES.
Expenses $11,984
-
ALL OTHER ACTIVITIES
Expenses $797,266 · Revenue $69,689
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Nikki TiarksNIKKI TIARKS
CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Patti HannanPATTI HANNAN
CHAIR ELECT
- Total calculated
- $0
- Hours/week
- 1
-
Tim GermanTIM GERMAN
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Kathy RiegerKATHY RIEGER
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Anne Bowen FisherANNE BOWEN FISHER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Kathleen PyperKATHLEEN PYPER
MEMBER-AT-LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Richard MillerRICHARD MILLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Pam Beall-HillPAM BEALL-HILL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Abby JaresABBY JARES
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Andy PetersANDY PETERS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Denise PutmanDENISE PUTMAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Chris RussellCHRIS RUSSELL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Kyle McGinnKYLE MCGINN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Nikki RauthNIKKI RAUTH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Sara ThorntonSARA THORNTON
MEMBER-AT-LARGE
- Total calculated
- $0
- Hours/week
- 1
-
Lea LaferlaLEA LAFERLA
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Thomas RobertsTHOMAS ROBERTS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Brenda MainwaringBRENDA MAINWARING
EX-OFFICIO
- Total calculated
- $0
- Hours/week
- 1
-
Matt WalshMATT WALSH
EX-OFFICIO
- Total calculated
- $0
- Hours/week
- 1
-
Jeff JorgensenJEFF JORGENSEN
EX-OFFICIO
- Total calculated
- $0
- Hours/week
- 1
-
Danna KehmDANNA KEHM
CEO
- Total calculated
- $110,338
- From this org
- $105,455
- From related orgs
- $0
- Other
- $4,883
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · FUNDRAISING · IA
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
PACE THEATER LLC
THEATER · IA
Directly controlled by BLUFFS ARTS COUNCIL
-
HARVESTER II MANAGER LLC
NO ACTIVITY · IA
Directly controlled by BLUFFS ARTS COUNCIL
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
HARVESTER II MANAGING MEMBER LLC
IA
-
PACE HARVESTER II LLC
IA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 14 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202513209349300821
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