Civic Intelligence

Cultural Partners Supporting

EIN 26-0320992 • 501(c)3 • Louisville, KY

Profile

To provide supporting services to and for the benefit of participating cultural partners, each of which shall be an organization described in Section 501(c)(3) of the Code. Any such entity that ceases to be a 501(c)(3) organization shall automatically cease to be a supported organization. Participating cultural partners include: The Louisville Orchestra, Inc., Kentucky Opera Association, Inc. and StageOne Family Theatre, Inc.

323 West Broadway No 701Louisville, KY 40202

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2016

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

46th percentile

0.0%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

4th percentile

-99%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Down

$0

Down $12,464 (-100%) from 2015

Liabilities

Down

$0

Down $12,464 (-100%) from 2015

Net Assets

Flat

$0

Flat from 2015

Revenue

Down

$2,583

Down $322,149 (-99%) from 2015

Expenses

Down

$2,583

Down $322,149 (-99%) from 2015

Net Income

Flat

$0

Flat from 2015

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15K$10K$5.0K$0Assets 2013: $11,784Liabilities 2013: $11,784Net Assets 2013: $02013Assets 2014: $14,454Liabilities 2014: $14,454Net Assets 2014: $02014Assets 2015: $12,464Liabilities 2015: $12,464Net Assets 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0Expenses 2013: $550,9102013Revenue 2014: $565,332Expenses 2014: $565,332Net Income 2014: $02014Revenue 2015: $324,732Expenses 2015: $324,732Net Income 2015: $02015Revenue 2016: $2,583Expenses 2016: $2,583Net Income 2016: $02016

Highlighted filing

2016

Revenue$2,583
Expenses$2,583
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jul 19, 2016
Return Version
2015v2.1
Gross Receipts
$2,583
Mission and Program Overview

Mission

To provide supporting services to and for the benefit of participating cultural partners, each of which shall be an organization described in Section 501(c)(3) of the Code. Any such entity that ceases to be a 501(c)(3) organization shall automatically cease to be a supported organization. As of May 31, 2016, The Louisville Orchestra, Inc. and Kentucky Opera Association, Inc. are no longer cultural partners and the the organization has dissolved

To provide supporting services to and for the benefit of participating cultural partners, each of which shall be an organization described in Section 501(c)(3) of the Code. Any such entity that ceases to be a 501(c)(3) organization shall automatically cease to be a supported organization. As of May 31, 2016, The Louisville Orchestra, Inc. and Kentucky Opera Association, Inc. are no longer cultural partners and the organization has dissolved.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,862$0▼ $7,862
Accounts Receivable$4,602$0▼ $4,602
Savings and Temporary Cash Investments-$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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$12,464$0▼ $12,464
Other Assets Total-$0-
Liabilities
Deferred Revenue$11,892$0▼ $11,892
Accounts Payable and Accrued Expenses$572$0▼ $572
Total Liabilities$12,464$0▼ $12,464
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$12,464$0▼ $12,464
Compensation and Service Providers

Employees

NameTitleOtherTotal
Andrew KipeBoard Member$146,907$146,907
David RothBoard Member$69,074$69,074

Board Members and Trustees

NameTitle
Steve BergerBoard President
Bruce RothBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,583
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,583
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 Accounting$1,450--$1,450
Other Expenses$1,118--$1,118
Office Expenses$15--$15
Total Functional Expenses$2,583$0$0$2,583
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Common board memberOrganization provides supporting services to The Louisville Orchestra, Inc. The organization's board includes the executive director of The Louisville Orchestra, Inc. The executive director of The Louisville Orchestra, Inc., Andrew Kipe, is a full time employee (40 hours/week) of The Louisville Orchestra, Inc.No$1,679
-Common board memberOrganization provides supporting services to Kentucky Opera Association, Inc. The organization's board includes the general director of the Kentucky Opera Association, Inc. The general director of Kentucky Opera Association, Inc., David Roth, was a full time employee (40 hours/week) of Kentucky Opera Association, Inc. David Roth was deceased on July 19, 2015.No$904

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
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
Yes
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, Section A, line 7A

The organization's governing board of directors is appointed by the members of the organization.

Form 990, Part VI, Section B, line 11

The IRS Form 990 is reviewed by the CFO of the organization, a CPA knowledgable of not-for-profit organizations and familiar with the IRS Form 990 requirements before the return was filed. The IRS Form 990 was also reviewed by the Board of Directors prior to its filing.

Form 990, Part VI, Section B, line 12C

The organization's board of directors are required to sign off that they have read and are familiar with the organization's conflict of interest policies and are required to disclose any known conflicts of interest.

Form 990, Part VI, Section B, line 15A

Compensation is determined by the board of directors.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cultural Partners Supporting
EIN
26-0320992
Phone
5025859410
Address
323 West Broadway No 701, Louisville, KY 40202

Signing Officer

Name
Tonya McSorley
Title
Chief Financial Officer
Phone
5025859410
Signed
2016-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tonya McSorley
Formed
2007
Legal Domicile
Ky
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Strothman & Company PSC
Address
325 W Main St Suite 1600, Louisville, KY 40202-4251
Preparer
John Kennedy
Phone
5025851600
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 3

General and adminstrative services were shared by the Louiville Orchestra Inc. and Kentucky Opera Association Inc. Operations ceased as of May 31, 2016.

Raw XML AppendixShowing 400 of 415 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.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0The Louisville Orchestra Inc
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1Kentucky Opera Association Inc
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0The Louisville Orchestra Inc
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Organization provides supporting services to The Louisville Orchestra, Inc. The organization's board includes the executive director of The Louisville Orchestra, Inc. The executive director of The Louisville Orchestra, Inc., Andrew Kipe, is a full time employee (40 hours/week) of The Louisville Orchestra, Inc.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Organization provides supporting services to Kentucky Opera Association, Inc. The organization's board includes the general director of the Kentucky Opera Association, Inc. The general director of Kentucky Opera Association, Inc., David Roth, was a full time employee (40 hours/week) of Kentucky Opera Association, Inc. David Roth was deceased on July 19, 2015.
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0Kentucky Opera Association Inc
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1The Louisville Orchestra Inc
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2StageOne Family Theatre Inc
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02016-05-31
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22016-05-31
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2Cash reimbursement of prepaid services
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0323 West Broadway Ste 601
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1323 West Broadway Ste 700
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt2315 West Market Street 2
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Louisville
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1Louisville
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2Louisville
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0KY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1KY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2KY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd040202
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd140202
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd240202
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0General and adminstrative services were shared by the Louiville Orchestra Inc. and Kentucky Opera Association Inc. Operations ceased as of May 31, 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization's governing board of directors is appointed by the members of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The IRS Form 990 is reviewed by the CFO of the organization, a CPA knowledgable of not-for-profit organizations and familiar with the IRS Form 990 requirements before the return was filed. The IRS Form 990 was also reviewed by the Board of Directors prior to its filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's board of directors are required to sign off that they have read and are familiar with the organization's conflict of interest policies and are required to disclose any known conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation is determined by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes its governing documents and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0The Louisville Orchestra Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Kentucky Opera Association Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0616000384
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1616013111
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Orchestra Concerts and Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Opera Productions and Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0323 West Broadway Suite 700
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1323 West Broadway Suite 601
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Louisville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Louisville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd040202
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd140202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt012464
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt012464
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02583
IRS990/TotalFunctionalExpensesGrp/TotalAmt02583
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012464
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt012464
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt027583
IRS990/TotalProgramServiceExpensesAmt02583
IRS990/TotalProgramServiceRevenueAmt02583
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02583
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02583
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt0188398
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0323 West Broadway No 701
IRS990/USAddress/CityNm0Louisville
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040202
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Tonya McSorley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Financial Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum05025859410
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cultural Partners Supporting
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Organization Inc
ReturnHeader/Filer/BusinessNameControlTxt0CULT
ReturnHeader/Filer/EIN0260320992
ReturnHeader/Filer/PhoneNum05025859410
ReturnHeader/Filer/USAddress/AddressLine1Txt0323 West Broadway No 701
ReturnHeader/Filer/USAddress/CityNm0Louisville

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