Civic Intelligence

Artist Audience & Community Live Inc.

990 • Fiscal year 2014 • EIN 20-5740370

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 06, 2015

PO Box 6Fort Smith, AR 72902

(479) 782-5483

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

15th percentile

-20%

Higher net margin than 15% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

10th percentile

-45%

Faster asset growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-9.4%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$6,921

Down $5,733 (-45%) from 2013

Net Assets

Down

$6,921

Down $5,733 (-45%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$28,573

Down $2,953 (-9.4%) from 2013

Expenses

Up

$34,306

Up $11,637 (+51%) from 2013

Net Income

Down

-$5,733

Down $14,590 (-165%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $1,459,437Liabilities 2010: $1,097,894Net Assets 2010: $361,5432010Assets 2011: $1,395,904Liabilities 2011: $1,083,527Net Assets 2011: $312,3772011Assets 2012: $3,797Liabilities 2012: $0Net Assets 2012: $3,7972012Assets 2013: $12,654Liabilities 2013: $0Net Assets 2013: $12,6542013Assets 2014: $6,921Liabilities 2014: $0Net Assets 2014: $6,9212014Assets 2015: $10,002Liabilities 2015: $0Net Assets 2015: $10,0022015Assets 2016: $13,053Liabilities 2016: $0Net Assets 2016: $13,0532016Assets 2017: $17,149Liabilities 2017: $0Net Assets 2017: $17,1492017Assets 2018: $13,708Liabilities 2018: $0Net Assets 2018: $13,7082018Assets 2019: $11,466Liabilities 2019: $0Net Assets 2019: $11,4662019Assets 2020: $6,132Liabilities 2020: $0Net Assets 2020: $6,1322020Assets 2021: $4,421Liabilities 2021: $0Net Assets 2021: $4,4212021Assets 2022: $16,618Liabilities 2022: $0Net Assets 2022: $16,6182022Assets 2023: $10,260Liabilities 2023: $0Net Assets 2023: $10,2602023Assets 2024: $14,724Liabilities 2024: $0Net Assets 2024: $14,7242024

Highlighted filing

2014

Assets$6,921
Liabilities$0
Net Assets$6,921

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $355,8052010Expenses 2011: $329,2692011Expenses 2012: $89,7772012Revenue 2013: $31,526Expenses 2013: $22,669Net Income 2013: $8,8572013Revenue 2014: $28,573Expenses 2014: $34,306Net Income 2014: -$5,7332014Revenue 2015: $40,565Expenses 2015: $37,484Net Income 2015: $3,0812015Revenue 2016: $34,123Expenses 2016: $31,072Net Income 2016: $3,0512016Revenue 2017: $35,824Expenses 2017: $31,728Net Income 2017: $4,0962017Revenue 2018: $29,243Expenses 2018: $32,684Net Income 2018: -$3,4412018Revenue 2019: $30,145Expenses 2019: $32,387Net Income 2019: -$2,2422019Revenue 2020: $2,687Expenses 2020: $8,021Net Income 2020: -$5,3342020Revenue 2021: $0Expenses 2021: $1,711Net Income 2021: -$1,7112021Revenue 2022: $28,240Expenses 2022: $16,043Net Income 2022: $12,1972022Revenue 2023: $21,648Expenses 2023: $28,006Net Income 2023: -$6,3582023Revenue 2024: $23,988Expenses 2024: $19,524Net Income 2024: $4,4642024

Highlighted filing

2014

Revenue$28,573
Expenses$34,306
Net Income-$5,733
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 6, 2015
Return Version
2014v5.0
Gross Receipts
$28,573
Mission and Program Overview

Mission

The organization is designed to encourage and promote the artistic, musical, educational, community and recreational development of fort smith, arkansas. Includes talent buying for in-house productions, special events that may include music concerts, theater, dance, artist residencies, lectures and community outreach programs and to encourage and assist in the development of downtown fort smith, arkansas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$12,654$6,921▼ $5,733
Rtn Earn Endowment Incm Other Fnds$12,654$6,921▼ $5,733
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$12,654$6,921▼ $5,733
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,654$6,921▼ $5,733
Total Liabilities and Net Assets / Fund Balance$12,654$6,921▼ $5,733
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike SmetsPresident
Dave RobertsSecretary
Dave RobertsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,500
Program Service Revenue
$26,798
Investment Income
$0
Other Revenue
$275
Change in Net Assets
$-5,733
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,306
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$21,250$245-$21,495
Occupancy$4,000--$4,000
Travel$2,538--$2,538
Fees for Services Management-$1,000-$1,000
Office Expenses$571$379-$950
Insurance$937--$937
Advertising$322--$322
Other Expenses$150--$150
Fees for Services Accounting-$39-$39
Total Functional Expenses$32,643$1,663$0$34,306
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The organization's governing body evaluates the form 990 for completeness to the best of their understanding of the form 990 and its requirments.

Form 990, Part VI, Section C, Line 19

The organization makes it governng documents, conflict of interest policy, and financial statements available upon written request.

Filing and Contact Details

Filer

Filer Name
Second Street Live Inc
EIN
20-5740370
Phone
4797825483
Address
PO BOX 6, FORT SMITH, AR 72902

Signing Officer

Name
Dave Robertson
Title
Treasurer
Phone
4797825483
Signed
2015-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Perry
Formed
2006
Legal Domicile
Ar
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
John Langham & Co Cpas
Address
820 SOUTH 21ST STREET, FORT SMITH, AR 72901
Preparer
John C Langham CPA
Phone
4797832500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Artist fees : program service expenses 21250. Management and general expenses 0. Fundraising expenses 0. Total expenses 21250. Operations:books, subscriptions, re : program service expenses 0. Management and general expenses 150. Fundraising expenses 0. Total expenses 150. Operations:graphic design : program service expenses 0. Management and general expenses 22. Fundraising expenses 0. Total expenses 22. Operations:postage, mailing service : program service expenses 0. Management and general expenses 73. Fundraising expenses 0. Total expenses 73.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S GOVERNING BODY EVALUATES THE FORM 990 FOR COMPLETENESS TO THE BEST OF THEIR UNDERSTANDING OF THE FORM 990 AND ITS REQUIRMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES IT GOVERNNG DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARTIST FEES : PROGRAM SERVICE EXPENSES 21250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21250. OPERATIONS:BOOKS, SUBSCRIPTIONS, RE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150. OPERATIONS:GRAPHIC DESIGN : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22. OPERATIONS:POSTAGE, MAILING SERVICE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 73. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73.
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IRS990/TotalAssetsGrp/BOYAmt012654
IRS990/TotalAssetsGrp/EOYAmt06921
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01500
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01663
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt032643
IRS990/TotalFunctionalExpensesGrp/TotalAmt034306
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012654
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06921
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt032643
IRS990/TotalProgramServiceRevenueAmt026798
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027073
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt028573
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012654
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06921
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02538
IRS990/TravelGrp/TotalAmt02538
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 6
IRS990/USAddress/CityNm0FORT SMITH
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072901
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.SECONDSTREETLIVE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE ROBERTSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04797825483
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND STREET LIVE INC
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0205740370
ReturnHeader/Filer/PhoneNum04797825483
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6
ReturnHeader/Filer/USAddress/CityNm0FORT SMITH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072902
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710747688
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN LANGHAM & CO CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0820 SOUTH 21ST STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072901
ReturnHeader/PreparerPersonGrp/PhoneNum04797832500
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN C LANGHAM CPA
ReturnHeader/ReturnTs02015-11-13T14:07:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.02$0.02$0.00
2023Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.02$0.03$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$0.03$0.02$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.00$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.00$0.01$0.01
2019Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.03$0.03$0.00
2018Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.03$0.03$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$0.04$0.03$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.00$0.01$0.03$0.03$0.00
2015Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.04$0.04$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.03$0.03$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.03$0.02$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$1.08$0.31$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$1.10$0.36$0.36