Civic Intelligence

Carbon County Arts Guild

990 • Fiscal year 2013 • EIN 23-7260614

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 02, 2014

PO Box 58559068

(406) 446-1370

Siviq Scores

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

Liabilities / Assets

68th percentile

0.03x

Higher debt load relative to assets than 68% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

43rd percentile

0.4%

Higher net margin than 43% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$44,240

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

50th percentile

2.0%

Faster asset growth than 50% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$285,556

Up $5,531 (+2.0%) from 2012

Net Assets

Up

$276,946

Up $6,748 (+2.5%) from 2012

Liabilities

Down

$8,610

Down $1,217 (-12%) from 2012

Revenue

$199,296

No earlier filing loaded for comparison.

Expenses

Up

$198,547

Up $29,483 (+17%) from 2012

Net Income

$749

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $275,747Liabilities 2011: $1,973Net Assets 2011: $273,7742011Assets 2012: $280,025Liabilities 2012: $9,827Net Assets 2012: $270,1982012Assets 2013: $285,556Liabilities 2013: $8,610Net Assets 2013: $276,9462013Assets 2014: $340,643Liabilities 2014: $16,053Net Assets 2014: $324,5902014Assets 2015: $319,938Liabilities 2015: $16,764Net Assets 2015: $303,1742015Assets 2016: $308,999Liabilities 2016: $21,868Net Assets 2016: $287,1312016Assets 2017: $275,688Liabilities 2017: $16,689Net Assets 2017: $258,9992017Assets 2018: $248,113Liabilities 2018: $7,937Net Assets 2018: $240,1762018Assets 2019: $211,960Liabilities 2019: $6,160Net Assets 2019: $205,8002019Assets 2020: $250,193Liabilities 2020: $78,702Net Assets 2020: $171,4912020Assets 2021: $238,658Liabilities 2021: $61,146Net Assets 2021: $177,5122021Assets 2022: $211,431Liabilities 2022: $62,927Net Assets 2022: $148,5042022Assets 2023: $181,982Liabilities 2023: $60,415Net Assets 2023: $121,5672023Assets 2024: $130,329Liabilities 2024: $60,419Net Assets 2024: $69,9102024

Highlighted filing

2013

Assets$285,556
Liabilities$8,610
Net Assets$276,946

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $123,2702011Expenses 2012: $169,0642012Revenue 2013: $199,296Expenses 2013: $198,547Net Income 2013: $7492013Revenue 2014: $276,310Expenses 2014: $220,548Net Income 2014: $55,7622014Revenue 2015: $209,273Expenses 2015: $223,928Net Income 2015: -$14,6552015Revenue 2016: $212,510Expenses 2016: $230,481Net Income 2016: -$17,9712016Revenue 2017: $189,548Expenses 2017: $227,222Net Income 2017: -$37,6742017Revenue 2018: $199,294Expenses 2018: $204,325Net Income 2018: -$5,0312018Revenue 2019: $167,111Expenses 2019: $211,860Net Income 2019: -$44,7492019Revenue 2020: $155,548Expenses 2020: $192,364Net Income 2020: -$36,8162020Revenue 2021: $175,731Expenses 2021: $171,526Net Income 2021: $4,2052021Revenue 2022: $167,305Expenses 2022: $185,638Net Income 2022: -$18,3332022Revenue 2023: $189,848Expenses 2023: $222,478Net Income 2023: -$32,6302023Revenue 2024: $184,977Expenses 2024: $235,496Net Income 2024: -$50,5192024

Highlighted filing

2013

Revenue$199,296
Expenses$198,547
Net Income$749
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 2, 2014
Return Version
2013v3.1
Gross Receipts
$332,617
Mission and Program Overview

Mission

To support, inspire and encourage all artists. Reaching out the Carbon County Arts Guild and Depot Gallery provides art education and exposure to visual, performing and literary arts for the benefit of the broadest audience possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$129,842$130,160▲ $318
Investments in Publicly Traded Securities$51,271$67,995▲ $16,724
Cash and Non-Interest-Bearing Accounts$47,853$45,611▼ $2,242
Savings and Temporary Cash Investments$51,059$41,789▼ $9,270
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$280,025$285,556▲ $5,531
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$9,827$8,610▼ $1,217
Total Liabilities$9,827$8,610▼ $1,217
Net Assets / Fund Balance
Permanently Rstr Net Assets$250,198$251,946▲ $1,748
Temporarily Rstr Net Assets$20,000$25,000▲ $5,000
Total Net Assets Fund Balance$270,198$276,946▲ $6,748
Total Liabilities and Net Assets / Fund Balance$280,025$285,556▲ $5,531

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$93,400$66,747$160,147
Leasehold Improvements$35,028$17,132$52,160
Equipment$1,190$13,671$14,861
Other Land Buildings$542$9,241$9,783
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah KlineExecutive DirectorFT$44,240$44,240

Board Members and Trustees

NameTitle
David McMastersPresident
Barb OstrumVice President
Adele WiethornDirector
Andrea SagerDirector
Ann Woodrow KaneDirector
Carolyn SmithDirector
Doris DragonDirector
Kim EderDirector
Nellie IsraelDirector
Norma ScheideckerDirector
Martha SobralSecretary
Brook FlynnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$62,890
Program Service Revenue
$5,634
Investment Income
$2,379
Other Revenue
$128,393
All Other Contributions
$51,460
Change in Net Assets
$749

Audited Revenue Reconciliation

Revenue per Audited Statements
$199,296
Revenue Not Reported on Form 990
$5,999
Total Revenue per Audited Statements
$205,295
Total Revenue per Form 990
$199,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$107,391
Salaries, Compensation, and Employee Benefits$91,156
Total Fundraising Expense$35,246
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$19,908$17,696$6,636$44,240
Other Salaries and Wages$14,032$12,474$4,678$31,184
Office Expenses$3,011$2,785$5,505$11,301
Advertising$3,617-$6,426$10,043
Occupancy$6,374$2,102$1,035$9,511
All Other Expenses$6,100$1,625$875$8,600
Other Employee Benefits$3,825$3,400$1,275$8,500
Depreciation Depletion$5,534$791$1,581$7,906
Fees for Services Accounting-$7,300-$7,300
Payroll Taxes$3,254$2,893$1,085$7,232
Other Expenses$3,094$516$258$3,868
Conferences and Meetings$749--$749
Total Functional Expenses$111,553$51,748$35,246$198,547

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$198,547
Total Expenses per Audited Statements$198,547
Total Expenses per Form 990$198,547
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$124,083
Fundraising Direct Expenses$49,916
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$98,475$98,475$25,251$73,224
Event 2$9,615$9,615-$9,615
Total Events$124,083$124,083$49,916$74,167
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Board Treasurer reviews the Form 990 prior to its filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are available to the public upon request.

Filing and Contact Details

Filer

EIN
23-7260614
Phone
4064461370

Signing Officer

Name
Brooke Flynn
Title
Treasurer
Signed
2014-08-02
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Mt
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
35

Preparer

Preparer
Laurie Brogan
Phone
4062525550
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Art shows/Judging of art. Juried art shows & receptions with over 3000 people involved.

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt10Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt11Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt12President
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IRS990/MissionDesc0To support, inspire and encourage all artists. Reaching out the Carbon County Arts Guild and Depot Gallery provides art education and exposure to visual, performing and literary arts for the benefit of the broadest audience possible.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.60$0.70$1.85$2.35$0.51
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.60$1.22$1.90$2.22$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.63$1.49$1.67$1.86$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.61$1.78$1.76$1.72$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.79$1.71$1.56$1.92$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.06$2.06$1.67$2.12$0.45
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.08$2.40$1.99$2.04$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.17$2.59$1.90$2.27$0.38
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$0.22$2.87$2.13$2.30$0.18
2015Detailed filing. Detailed filing data is available for this year.$3.20$0.17$3.03$2.09$2.24$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.41$0.16$3.25$2.76$2.21$0.56
2013Detailed filing. Detailed filing data is available for this year.$2.86$0.09$2.77$1.99$1.99$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.10$2.70$1.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.02$2.74$1.23
Peer Organizations

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