Civic Intelligence

Carbon County Arts Guild

990 • Fiscal year 2017 • EIN 23-7260614

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 05, 2018

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

74th percentile

0.06x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$48,347

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 25.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

28th percentile

-11%

Faster asset growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$275,688

Down $33,311 (-11%) from 2016

Net Assets

Down

$258,999

Down $28,132 (-9.8%) from 2016

Liabilities

Down

$16,689

Down $5,179 (-24%) from 2016

Revenue

Down

$189,548

Down $22,962 (-11%) from 2016

Expenses

Down

$227,222

Down $3,259 (-1.4%) from 2016

Net Income

Down

-$37,674

Down $19,703 (-110%) from 2016

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

2017

Assets$275,688
Liabilities$16,689
Net Assets$258,999

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

2017

Revenue$189,548
Expenses$227,222
Net Income-$37,674
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 5, 2018
Return Version
2017v2.2
Gross Receipts
$314,699
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$126,829$118,127▼ $8,702
Investments in Publicly Traded Securities$114,780$108,847▼ $5,933
Cash and Non-Interest-Bearing Accounts$37,346$38,728▲ $1,382
Savings and Temporary Cash Investments$30,044$7,422▼ $22,622
Prepaid Expenses and Deferred Charges-$2,314-
Accounts Receivable-$250-
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-
Total Assets$308,999$275,688▼ $33,311
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$21,868$16,689▼ $5,179
Total Liabilities$21,868$16,689▼ $5,179
Net Assets / Fund Balance
Unrestricted Net Assets$256,019$235,845▼ $20,174
Temporarily Rstr Net Assets$31,112$23,154▼ $7,958
Total Net Assets Fund Balance$287,131$258,999▼ $28,132
Total Liabilities and Net Assets / Fund Balance$308,999$275,688▼ $33,311

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$76,700$83,447$160,147
Leasehold Improvements$36,880$31,809$68,689
Equipment$527$14,908$15,435
Other Land Buildings$4,020$9,951$13,971
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim KapalkaExecutive DirectorFT$48,347$48,347

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
$67,154
Program Service Revenue
$4,533
Investment Income
$4,949
Other Revenue
$112,912
All Other Contributions
$52,346
Change in Net Assets
$-37,674

Audited Revenue Reconciliation

Revenue per Audited Statements
$189,548
Revenue Not Reported on Form 990
$9,542
Total Revenue per Audited Statements
$199,090
Total Revenue per Form 990
$189,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,303
Salaries, Compensation, and Employee Benefits$88,919
Total Fundraising Expense$45,622
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,756$19,339$7,252$48,347
Other Salaries and Wages$14,731$13,094$4,910$32,735
Advertising$8,722-$7,613$16,335
Office Expenses$1,914$4,450$4,696$11,060
All Other Expenses$7,119$1,609$424$9,152
Occupancy$7,867$700$552$9,119
Depreciation Depletion$6,091$870$1,741$8,702
Other Expenses$3,140$554$3,265$6,959
Payroll Taxes$3,087$2,743$1,029$6,859
Fees for Services Accounting-$5,100-$5,100
Travel$825$294-$1,119
Other Employee Benefits$440$391$147$978
Interest$495--$495
Total Functional Expenses$131,445$50,155$45,622$227,222

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$227,222
Total Expenses per Audited Statements$227,222
Total Expenses per Form 990$227,222
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$125,388
Fundraising Direct Expenses$51,766
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art in the Beartooths$114,150$114,150$37,931$76,219
Fair Booth$11,238$11,238-$11,238
Total Events$125,388$125,388$51,766$73,622
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
Yes
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
2018-11-05
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Mt
Voting Board Members
11
Independent Board Members
10
Employees
7
Volunteers
53

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/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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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0978
IRS990/OtherExpensesGrp/Desc0Repairs and maintanence
IRS990/OtherExpensesGrp/Desc1Supplies
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IRS990/OtherExpensesGrp/Desc3Printing and Publications
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IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt01029
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02314
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IRS990/ProgramServiceRevenueGrp/Desc0Programs and workshops
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04533
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04533
IRS990/ProgSrvcAccomActy2Grp/Desc0Art Education - Workshops & classes with 300-400 people involved.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018858
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01666
IRS990/ProgSrvcAccomActy3Grp/Desc0Live Theatrical and Musical Productions - More than 800 people involved.
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0761
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0127
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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
2017Detailed filing. Detailed filing data is available for this year.$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