Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 23.1% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Assets
Down$113,963
Down $31,480 (-22%) from 2022
Net Assets
Down$103,254
Down $37,507 (-27%) from 2022
Liabilities
Up$10,709
Up $6,027 (+129%) from 2022
Revenue
Up$156,007
Up $23,520 (+18%) from 2022
Expenses
Up$193,514
Up $25,659 (+15%) from 2022
Net Income
Down-$37,507
Down $2,139 (-6.0%) from 2022
Promotion of the arts in hot springs ar
| Description | Grants | Expenses |
|---|---|---|
| LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL | - | $78,321 |
| LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL | - | $26,489 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SONNY KAY | Executive Di | - | $36,000 | - | $36,000 |
| JEN GERBER | Film Program | - | $35,833 | - | $35,833 |
| BRENT CARROLL | Treasurer | - | $0 | - | - |
| ANNIE GERBER | Secretary | - | $0 | - | - |
| ROB COX | Vice Preside | - | $0 | - | - |
| CHERYL ROORDA | President/Bo | - | $0 | - | - |
| ROBERT NIXON | Artistic Director | - | $0 | - | - |
| ZAC SMITH | Director | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraising | $15,682 | $15,682 | $136 | $15,546 |
| Total Events | $15,682 | $15,682 | $136 | $15,546 |
“Expenses advertising 3,392 office expenses 934 travel 334 interest 586 insurance 4,151 bank fees 494 dues and subscriptions 3,186 equipment rent 2,263 internet 2,555 production 4,730 program exp 5,589 labor 21,900 event fees 3,600 talent 9,850 license & permits 2,247 misc 682 volunteer appreciation 243 hospitality 7,841 security 2,040 merchandise 6,775 total 83,392”
“Prepaid expenses and deferred charges 5,249 5,045 equipment 81,800 87,974 deposits 1,000 1,000 total 88,049 94,019”
“Accounts payable and accrued expenses 4,682 10,709”
“Low key arts provided music festival and sponsored a local film festival”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SONNY KAY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3232406034 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 423 BOWER ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HOT SPRINGS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 71901 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 57394 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 19944 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 33496 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -37507 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3840 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 145443 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 113963 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 15682 |
| IRS990EZ/GrossReceiptsAmt | 0 | 156143 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 140761 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 103254 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 140761 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 103254 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 16748 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 36000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 35833 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SONNY KAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BRENT CARROLL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ANNIE GERBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ROB COX |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CHERYL ROORDA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ROBERT NIXON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JEN GERBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | ZAC SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | PRESIDENT/BO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | ARTISTIC DIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | FILM PROGRAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 88049 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 94019 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 83392 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROMOTION OF THE ARTS IN HOT SPRINGS AR |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 4670 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 106965 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 78321 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 26489 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 84864 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 136 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 15546 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 4682 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 10709 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 193514 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 104810 |
| IRS990EZ/TotalRevenueAmt | 0 | 156007 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 33496 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 39801 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 146247 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 72386 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11722 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 303652 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 122647 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 93094 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 37657 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 27088 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 36996 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 317482 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 621134 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 156143 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 132895 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 183904 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 99474 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 48718 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 621134 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 156143 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 132895 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 183904 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 99474 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 48718 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 621134 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 136 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FUNDRAISING |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 15682 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 15682 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 15682 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 15682 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 15546 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 136 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 136 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 3,392 OFFICE EXPENSES 934 TRAVEL 334 INTEREST 586 INSURANCE 4,151 BANK FEES 494 DUES AND SUBSCRIPTIONS 3,186 EQUIPMENT RENT 2,263 INTERNET 2,555 PRODUCTION 4,730 PROGRAM EXP 5,589 LABOR 21,900 EVENT FEES 3,600 TALENT 9,850 LICENSE & PERMITS 2,247 MISC 682 VOLUNTEER APPRECIATION 243 HOSPITALITY 7,841 SECURITY 2,040 MERCHANDISE 6,775 TOTAL 83,392 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PREPAID EXPENSES AND DEFERRED CHARGES 5,249 5,045 EQUIPMENT 81,800 87,974 DEPOSITS 1,000 1,000 TOTAL 88,049 94,019 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 4,682 10,709 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SONNY KAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3232406034 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-02-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LOW KEY ARTS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LOWK |
| ReturnHeader/Filer/EIN | 0 | 204093585 |
| ReturnHeader/Filer/PhoneNum | 0 | 3232406034 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 467 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HOT SPRINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 71902 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 463808613 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CLEVELAND ACCOUNTING AND CONSULTING PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1700 MALVERN AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HOT SPRINGS NTL PARK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 719017132 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5013219999 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-01-31 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SAMANTHA RHOADS |
| ReturnHeader/ReturnTs | 0 | 2024-02-09T17:48:00-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | SONNY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | KAY |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.