Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Low Key Arts Incorporated
EIN 20-4093585 • 501(c)3 • Hot Springs, AR
Pub. 78 Eligible990-N Coverage
Profile
Promotion of the arts in hot springs ar
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.26x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 15.2% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Balance Sheet
Assets
Down$31,418
Down $104,394 (-77%) from 2024
Liabilities
Down$8,160
Down $3,628 (-31%) from 2024
Net Assets
Down$23,258
Down $100,766 (-81%) from 2024
Revenue
Down$175,577
Down $9,218 (-5.0%) from 2024
Expenses
Up$178,053
Up $14,028 (+8.6%) from 2024
Net Income
Down-$2,476
Down $23,246 (-112%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $31,418
- Liabilities
- $8,160
- Net assets
- $23,258
- Revenue
- $175,577
- Expenses
- $178,053
- Net income
- -$2,476
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 31, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $175,577
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 | - | $49,577 |
| LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL | - | $19,405 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JEN GERBER | Film Program | - | $26,667 | - | $26,667 |
| SONNY KAY | Executive Di | - | $18,000 | - | $18,000 |
| 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 | - | - |
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
- 2026-03-31
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 16
“Expenses advertising 6,658 office expenses 292 information technology 1,643 travel 1,324 interest 2,292 bank fees 581 dues and subscriptions 6,483 equipment rent 3,414 internet 1,975 production 8,136 program exp 11 talent 14,642 license & permits 3,634 merchandise 2,310 concessions 2,271 catering 4,537 sound engineer 1,400 security 650 meals 31 r&m 32 misc 631 non-investment depreciation 3,720 total 66,667”
Form 990-ez, Part I, Line 20
“Prior depreciation -98,294”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 5,060 0 equipment 98,887 102,370 less accumulated depreciation 0 102,013 deposits 1,000 1,000 total 104,947 1,357”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 11,784 1,752 deferred revenue 0 6,408”
Form 990-ez, Part III, Line 31
“Low key arts provided music festival and sponsored a local film festival”
Raw XML Appendix167 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 | 30865 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 30061 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 170727 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2476 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3725 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 135812 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 31418 |
| IRS990EZ/GrossReceiptsAmt | 0 | 175577 |
| 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 | 124028 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 23258 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 124028 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 23258 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 14361 |
| 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 | 18000 |
| 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 | 26667 |
| 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 | 104947 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1357 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -98294 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 66667 |
| 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 | 1883 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 4850 |
| 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 | 49577 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 19405 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 91417 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 11784 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 8160 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 178053 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 68982 |
| IRS990EZ/TotalRevenueAmt | 0 | 175577 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 170727 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 88628 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 33496 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 39801 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 146247 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 478899 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 4850 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 98432 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 122647 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 93094 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 37657 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 356680 |
| 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 | 835579 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 175577 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 187060 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 156143 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 132895 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 183904 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 835579 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 175577 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 187060 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 156143 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 132895 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 183904 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 835579 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 6,658 OFFICE EXPENSES 292 INFORMATION TECHNOLOGY 1,643 TRAVEL 1,324 INTEREST 2,292 BANK FEES 581 DUES AND SUBSCRIPTIONS 6,483 EQUIPMENT RENT 3,414 INTERNET 1,975 PRODUCTION 8,136 PROGRAM EXP 11 TALENT 14,642 LICENSE & PERMITS 3,634 MERCHANDISE 2,310 CONCESSIONS 2,271 CATERING 4,537 SOUND ENGINEER 1,400 SECURITY 650 MEALS 31 R&M 32 MISC 631 NON-INVESTMENT DEPRECIATION 3,720 TOTAL 66,667 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR DEPRECIATION -98,294 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PREPAID EXPENSES AND DEFERRED CHARGES 5,060 0 EQUIPMENT 98,887 102,370 LESS ACCUMULATED DEPRECIATION 0 102,013 DEPOSITS 1,000 1,000 TOTAL 104,947 1,357 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 11,784 1,752 DEFERRED REVENUE 0 6,408 |
| 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 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| 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 | 2026-03-31 |
| 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/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 | 2026-03-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SAMANTHA RHOADS |
| ReturnHeader/ReturnTs | 0 | 2026-03-16T14:28:18-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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