Civic Intelligence

Carbon County Arts Guild

990 • Fiscal year 2016 • EIN 23-7260614

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 26, 2017

PO Box 585Red Lodge, MT 59068

(406) 446-1370

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

25th percentile

-8.5%

Higher net margin than 25% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

38th percentile

-3.4%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

52nd percentile

1.5%

Faster revenue growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$308,999

Down $10,939 (-3.4%) from 2015

Net Assets

Down

$287,131

Down $16,043 (-5.3%) from 2015

Liabilities

Up

$21,868

Up $5,104 (+30%) from 2015

Revenue

Up

$212,510

Up $3,237 (+1.5%) from 2015

Expenses

Up

$230,481

Up $6,553 (+2.9%) from 2015

Net Income

Down

-$17,971

Down $3,316 (-23%) from 2015

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

2016

Assets$308,999
Liabilities$21,868
Net Assets$287,131

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

2016

Revenue$212,510
Expenses$230,481
Net Income-$17,971
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 26, 2017
Return Version
2016v3.0
Gross Receipts
$345,725
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$134,890$126,829▼ $8,061
Investments in Publicly Traded Securities$115,193$114,780▼ $413
Cash and Non-Interest-Bearing Accounts$40,157$37,346▼ $2,811
Savings and Temporary Cash Investments$29,698$30,044▲ $346
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$319,938$308,999▼ $10,939
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$16,764$21,868▲ $5,104
Total Liabilities$16,764$21,868▲ $5,104
Net Assets / Fund Balance
Unrestricted Net Assets$268,910$256,019▼ $12,891
Temporarily Rstr Net Assets$34,264$31,112▼ $3,152
Total Net Assets Fund Balance$303,174$287,131▼ $16,043
Total Liabilities and Net Assets / Fund Balance$319,938$308,999▼ $10,939

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$80,875$79,272$160,147
Leasehold Improvements$40,975$27,714$68,689
Equipment$642$14,793$15,435
Other Land Buildings$4,337$9,634$13,971
Compensation and Service Providers

Board Members and Trustees

NameTitle
Diann LarsonPresident
Barb OstrumVice President
Ann Woodrow KaneDirector
David McMastersDirector
Joyce BarrettDirector
Marie JonesDirector
Nellie IsraelDirector
Susan WolfeDirector
Carol SoudersSecretary
Brooke FlynnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70,028
Program Service Revenue
$9,136
Investment Income
$4,169
Other Revenue
$129,177
All Other Contributions
$51,039
Change in Net Assets
$-17,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,372
Salaries, Compensation, and Employee Benefits$97,109
Total Fundraising Expense$41,019
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,681$19,272$7,227$48,180
Other Salaries and Wages$16,557$14,717$5,519$36,793
Advertising$11,984-$7,106$19,090
Office Expenses$3,357$4,969$5,165$13,491
All Other Expenses$9,635$1,151$381$11,167
Occupancy$8,118$1,056$847$10,021
Depreciation Depletion$6,045$864$1,727$8,636
Fees for Services Accounting-$8,598-$8,598
Payroll Taxes$3,386$3,009$1,128$7,523
Other Employee Benefits$2,076$1,845$692$4,613
Other Expenses$2,621$874$521$4,016
Travel$464--$464
Total Functional Expenses$132,341$57,121$41,019$230,481
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$119,731
Fundraising Direct Expenses$58,998
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art in the Beartooths$119,731$119,731$48,211$71,520
Total Events$119,731$119,731$58,998$60,733
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

Filer Name
Carbon County Arts Guild
EIN
23-7260614
Phone
4064461370
Address
PO Box 585, Red Lodge, MT 59068

Signing Officer

Name
Brooke Flynn
Title
Treasurer
Signed
2017-09-26
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Mt
Voting Board Members
13
Independent Board Members
13
Employees
6
Volunteers
35

Preparer

Firm
Mangis Accounting CPA Pc
Address
923 Broadwater Square, Billings, MT 59101-1634
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/OccupancyGrp/FundraisingAmt0847
IRS990/OccupancyGrp/ManagementAndGeneralAmt01056
IRS990/OccupancyGrp/ProgramServicesAmt08118
IRS990/OccupancyGrp/TotalAmt010021
IRS990/OfficeExpensesGrp/FundraisingAmt05165
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04969
IRS990/OfficeExpensesGrp/ProgramServicesAmt03357
IRS990/OfficeExpensesGrp/TotalAmt013491
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0692
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01845
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02076
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04613
IRS990/OtherExpensesGrp/Desc0Contract Labor
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/FundraisingAmt010433
IRS990/OtherExpensesGrp/FundraisingAmt1273
IRS990/OtherExpensesGrp/FundraisingAmt2521
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt045
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1721
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2874
IRS990/OtherExpensesGrp/ProgramServicesAmt028069
IRS990/OtherExpensesGrp/ProgramServicesAmt114262
IRS990/OtherExpensesGrp/ProgramServicesAmt24086
IRS990/OtherExpensesGrp/ProgramServicesAmt32621
IRS990/OtherExpensesGrp/TotalAmt028069
IRS990/OtherExpensesGrp/TotalAmt124740
IRS990/OtherExpensesGrp/TotalAmt25080
IRS990/OtherExpensesGrp/TotalAmt34016
IRS990/OtherRevenueMiscGrp/Desc0Misc
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01463
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01463
IRS990/OtherRevenueTotalAmt01463
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05519
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014717
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt016557
IRS990/OtherSalariesAndWagesGrp/TotalAmt036793
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01128
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03009
IRS990/PayrollTaxesGrp/ProgramServicesAmt03386
IRS990/PayrollTaxesGrp/TotalAmt07523
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Programs and workshops
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09136
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09136
IRS990/ProgSrvcAccomActy2Grp/Desc0Art Education - Workshops & classes with 300-400 people involved.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt036199
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt06613
IRS990/ProgSrvcAccomActy3Grp/Desc0Live Theatrical and Musical Productions - More than 800 people involved.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02570
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01205
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt078710
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05809
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0124063
IRS990/PYOtherRevenueAmt0115968
IRS990/PYProgramServiceRevenueAmt08786
IRS990/PYRevenuesLessExpensesAmt0-14655
IRS990/PYSalariesCompEmpBnftPaidAmt099865
IRS990/PYTotalExpensesAmt0223928
IRS990/PYTotalRevenueAmt0209273
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-17971
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt029698
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030044
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt064766
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt068433
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0104425
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt062890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt045003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0345517
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02112
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02753
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02379
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01586
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011856
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01463
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt084
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0761
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0127
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02435
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96480
IRS990ScheduleA/PublicSupportPY170Pct00.96860
IRS990ScheduleA/PublicSupportTotal170Amt0391371
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt05262
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt010277
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt010215
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt08880
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt011220
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt045854
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt070028
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt078710
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0114640
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt071770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt056223
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0391371
IRS990ScheduleA/TotalSupportAmt0405662
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt080875
IRS990ScheduleD/BuildingsGrp/DepreciationAmt079272

Document Assets

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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
2016Detailed filing. Detailed filing data is available for this year.$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