Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.09x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Balance Sheet
Assets
Up$135,812
Up $21,849 (+19%) from 2023
Net Assets
Up$124,024
Up $20,770 (+20%) from 2023
Liabilities
Up$11,788
Up $1,079 (+10%) from 2023
Revenue And Expenses
Revenue
Up$184,795
Up $28,788 (+18%) from 2023
Expenses
Down$164,025
Down $29,489 (-15%) from 2023
Net Income
Up$20,770
Up $58,277 (+155%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Feb 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $187,060
Mission and Program Overview
Mission
Promotion of the arts in hot springs ar
Program Services
| Description | Grants | Expenses |
|---|---|---|
| LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL | - | $44,486 |
| LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL | - | $32,475 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SONNY KAY | Executive Di | - | $0 | - | - |
| BRENT CARROLL | Treasurer | - | $0 | - | - |
| ANNIE GERBER | Secretary | - | $0 | - | - |
| ROB COX | Vice Preside | - | $0 | - | - |
| CHERYL ROORDA | President/Bo | - | $0 | - | - |
| ROBERT NIXON | Artistic Director | - | $0 | - | - |
| JEN GERBER | Film Program | - | $0 | - | - |
| ZAC SMITH | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Low Key Arts Inc
- EIN
- 20-4093585
- Phone
- 3232406034
- Address
- PO BOX 467, HOT SPRINGS, AR 71902
Signing Officer
- Name
- Sonny Kay
- Title
- Executive Director
- Phone
- 3232406034
- Signed
- 2025-02-15
Preparer
- Firm
- Cleveland Accounting and Consulting Pa
- Address
- 1700 MALVERN AVE, HOT SPRINGS NTL PARK, AR 71901-7132
- Preparer
- Samantha Rhoads
- Phone
- 5013219999
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Other donations 41,712 total 41,712”
Form 990-ez, Part I, Line 16
“Expenses advertising 2,305 office expenses 713 travel 6,223 interest 2,922 insurance 3,384 bank fees 5,336 dues and subscriptions 6,589 equipment rent 1,918 internet 2,717 production 13,687 program exp 2,649 labor 5,000 talent 250 license & permits 1,479 volunteer appreciation 385 hospitality 16,192 merchandise 2,601 small equipment 6,562 donor appreciation 531 board expenses 1,171 concessions 1,071 program supplies 681 program instructors 1,061 reimbursed labor -32,563 total 52,864”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 5,045 5,060 equipment 87,974 98,887 deposits 1,000 1,000 total 94,019 104,947”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 10,709 11,788”
Form 990-ez, Part III, Line 31
“Low key arts provided music festival and sponsored a local film festival”
Raw XML Appendix171 raw XML fields
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 | 19944 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 30865 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 88628 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 20770 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5250 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 113963 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 135812 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 13111 |
| IRS990EZ/GrossReceiptsAmt | 0 | 187060 |
| 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 | 103254 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 124024 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 103254 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 124024 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 19946 |
| 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 | 0 |
| 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 | 0 |
| 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 | 94019 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 104947 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52864 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 41712 |
| 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 | 4151 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 43609 |
| 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 | 44486 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 32475 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 81814 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 2265 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 10846 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 10709 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 11788 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 164025 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 76961 |
| IRS990EZ/TotalRevenueAmt | 0 | 184795 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 88628 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 33496 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 39801 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 146247 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 72386 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 380558 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 98432 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 122647 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 93094 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 37657 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 27088 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 378918 |
| 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 | 759476 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 187060 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 156143 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 132895 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 183904 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 99474 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 759476 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 187060 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 156143 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 132895 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 183904 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 99474 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 759476 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER DONATIONS 41,712 TOTAL 41,712 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 2,305 OFFICE EXPENSES 713 TRAVEL 6,223 INTEREST 2,922 INSURANCE 3,384 BANK FEES 5,336 DUES AND SUBSCRIPTIONS 6,589 EQUIPMENT RENT 1,918 INTERNET 2,717 PRODUCTION 13,687 PROGRAM EXP 2,649 LABOR 5,000 TALENT 250 LICENSE & PERMITS 1,479 VOLUNTEER APPRECIATION 385 HOSPITALITY 16,192 MERCHANDISE 2,601 SMALL EQUIPMENT 6,562 DONOR APPRECIATION 531 BOARD EXPENSES 1,171 CONCESSIONS 1,071 PROGRAM SUPPLIES 681 PROGRAM INSTRUCTORS 1,061 REIMBURSED LABOR -32,563 TOTAL 52,864 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PREPAID EXPENSES AND DEFERRED CHARGES 5,045 5,060 EQUIPMENT 87,974 98,887 DEPOSITS 1,000 1,000 TOTAL 94,019 104,947 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 10,709 11,788 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SONNY KAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3232406034 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-15 |
| 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 | 2025-01-29 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SAMANTHA RHOADS |
| ReturnHeader/ReturnTs | 0 | 2025-02-10T16:35:46-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $135,812
- Liabilities
- $11,788
- Net assets
- $124,024
- Revenue
- $184,795
- Expenses
- $164,025
- Net income
- $20,770