Civic Intelligence

Josephine Sculpture Park Inc

EIN 27-0686281 • 501(c)3 • Frankfort, KY

Profile

COMMUNITY ARTS EDUCATION

3355 Lawrenceburg RdFrankfort, KY 40601

n/A

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.29x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

1.09x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

7.6%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

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.

501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

63rd percentile

9.1%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

25th percentile

-6.8%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$2,643,579

Down $59,723 (-2.2%) from 2023

Liabilities

Down

$779,587

Down $114,801 (-13%) from 2023

Net Assets

Up

$1,863,992

Up $55,078 (+3.0%) from 2023

Revenue

Up

$718,142

Up $76,581 (+12%) from 2023

Expenses

Up

$663,672

Up $110,623 (+20%) from 2023

Net Income

Down

$54,470

Down $34,042 (-38%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $15,414Net Assets 2011: $15,4142011Assets 2012: $15,214Net Assets 2012: $15,2142012Assets 2013: $16,833Net Assets 2013: $16,8332013Assets 2014: $19,949Net Assets 2014: $19,9492014Assets 2015: $25,176Liabilities 2015: $5,000Net Assets 2015: $20,1762015Assets 2016: $21,804Liabilities 2016: $5,000Net Assets 2016: $16,8042016Assets 2017: $101,953Liabilities 2017: $823Net Assets 2017: $101,1302017Assets 2018: $688,758Liabilities 2018: $198,111Net Assets 2018: $490,6472018Assets 2019: $755,775Liabilities 2019: $167,665Net Assets 2019: $588,1102019Assets 2020: $796,785Liabilities 2020: $159,791Net Assets 2020: $636,9942020Assets 2021: $1,385,785Liabilities 2021: $119,882Net Assets 2021: $1,265,9032021Assets 2022: $2,222,765Liabilities 2022: $502,421Net Assets 2022: $1,720,3442022Assets 2023: $2,703,302Liabilities 2023: $894,388Net Assets 2023: $1,808,9142023Assets 2024: $2,643,579Liabilities 2024: $779,587Net Assets 2024: $1,863,9922024

Highlighted filing

2024

Assets$2,643,579
Liabilities$779,587
Net Assets$1,863,992

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $33,540Expenses 2011: $23,317Net Income 2011: $10,2232011Revenue 2012: $36,082Expenses 2012: $36,282Net Income 2012: -$2002012Revenue 2013: $41,909Expenses 2013: $40,290Net Income 2013: $1,6192013Revenue 2014: $72,501Expenses 2014: $69,385Net Income 2014: $3,1162014Revenue 2015: $82,879Expenses 2015: $82,652Net Income 2015: $2272015Revenue 2016: $104,708Expenses 2016: $108,080Net Income 2016: -$3,3722016Revenue 2017: $205,836Expenses 2017: $121,510Net Income 2017: $84,3262017Revenue 2018: $634,196Expenses 2018: $221,307Net Income 2018: $412,8892018Revenue 2019: $369,143Expenses 2019: $271,680Net Income 2019: $97,4632019Revenue 2020: $266,626Expenses 2020: $233,343Net Income 2020: $33,2832020Revenue 2021: $915,521Expenses 2021: $306,571Net Income 2021: $608,9502021Revenue 2022: $826,091Expenses 2022: $370,701Net Income 2022: $455,3902022Revenue 2023: $641,561Expenses 2023: $553,049Net Income 2023: $88,5122023Revenue 2024: $718,142Expenses 2024: $663,672Net Income 2024: $54,4702024

Highlighted filing

2024

Revenue$718,142
Expenses$663,672
Net Income$54,470

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.78$1.86$0.72$0.66$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.89$1.81$0.64$0.55$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.50$1.72$0.83$0.37$0.46
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.12$1.27$0.92$0.31$0.61
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.16$0.64$0.27$0.23$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.17$0.59$0.37$0.27$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.20$0.49$0.63$0.22$0.41
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.21$0.12$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.01$0.02$0.10$0.11$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.01$0.02$0.08$0.08$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.07$0.07$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.04$0.04$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.04$0.04$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.03$0.02$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 15, 2025
Return Version
2024v5.2
Gross Receipts
$726,008
Mission and Program Overview

Mission

To connect people to each other and the land through the arts. JSP provides creative arts and nature experiences to the community and transformative opportunities to artists while conserving the beauty of Kentuckys rural landscape.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,159,685$2,152,423▼ $7,262
Savings and Temporary Cash Investments$134,095$101,006▼ $33,089
Cash and Non-Interest-Bearing Accounts$75,322$55,950▼ $19,372
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,703,302$2,643,579▼ $59,723
Other Assets Total$334,200$334,200→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$890,800$776,837▼ $113,963
Other Liabilities$3,588$2,750▼ $838
Total Liabilities$894,388$779,587▼ $114,801
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,641,055$1,736,461▲ $95,406
Net Assets With Donor Restrictions$167,859$127,531▼ $40,328
Total Net Assets Fund Balance$1,808,914$1,863,992▲ $55,078
Total Liabilities and Net Assets / Fund Balance$2,703,302$2,643,579▼ $59,723

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,994,330-$1,994,330
Leasehold Improvements$107,330$24,587$131,917
Equipment$24,171$37,254$61,425
Buildings$23,175$6,325$29,500
Other Land Buildings$3,417$7,842$11,259
Other Assets Org$334,200--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrew MarshChairman
Ann MullinsBoard Member
Emma McclellanBoard Member
Joyce BenderBoard Member
Krystal Conway-cunninhamBoard Member
Carol BaughmanSecretary/TREAS
Revenue and Support

Revenue Composition

Contributions and Grants
$552,947
Program Service Revenue
$132,758
Investment Income
$8,445
Other Revenue
$23,992
All Other Contributions
$501,969
Change in Net Assets
$54,470

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Other Non Cash Contri Table$27,843
Total Noncash Contributions$27,843

Audited Revenue Reconciliation

Revenue per Audited Statements
$718,142
Revenue Not Reported on Form 990
$28,451
Total Revenue per Audited Statements
$746,593
Total Revenue per Form 990
$718,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$380,820
Salaries, Compensation, and Employee Benefits$282,852
Total Fundraising Expense$129,560
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,184$61,513$38,075$241,772
All Other Expenses$29,446$5,564$27,392$62,402
Interest$28,464--$28,464
Other Expenses$4,903$1,037$21,903$27,843
Advertising$21,075$536$3,107$24,718
Other Employee Benefits$14,373$5,492$2,735$22,600
Payroll Taxes$11,530$3,916$3,034$18,480
Insurance$10,575$4,046$2,313$16,934
Depreciation Depletion$15,913--$15,913
Office Expenses$3,879$1,752$858$6,489
Fees for Services Accounting-$5,394-$5,394
Travel$30$330$2,356$2,716
Total Functional Expenses$436,058$98,054$129,560$663,672

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$691,515
Expenses per Audited Statements$663,672
Total Expenses per Form 990$663,672
Expenses Not Reported on Form 990$27,843
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,992
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Barn Raisin/ticket Sales$23,992$23,992-$23,992
Total Events$23,992$23,992-$23,992
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$2,750
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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, Section B, Line 11B

The executive director reviews form 990 and it is available for review by all board members.

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

Board of directors each complete a Conflict of Interest form annually and disclose any potential conflicts. The Executive Committee reviews these forms and takes steps outlined in the policy to enforice it as the need arises or new conflicts are disclosed.

Form 990, Part VI, Section C, Line 18

990 is available through guidestar.org and a link is posted on our website.

Form 990, Part VI, Section C, Line 19

990 is available through guidestar.org and a link is posted on our website.www.josephinesculpturepark.org/support.

Filing and Contact Details

Filer

Filer Name
Josephine Sculpture Park Inc
EIN
27-0686281
Phone
5023527082
Address
3355 LAWRENCEBURG RD, FRANKFORT, KY 40601

Signing Officer

Name
Melanie Vanhouten
Title
President
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Ky
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
200

Preparer

Firm
Charles T Mitchell Co Pllc
Address
229 W MAIN ST STE 103, FRANKFORT, KY 40601
Preparer
Greg Miklavcic CPA
Phone
5022277395
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

In-kind donations of services and use of facilities = -$27843

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

Our collections include contemporary sculptures that have been acquired through a variety of means including long term loan, short term loan and several works that have been donated to the organization that are intended to remain on public exhibition. This fulfills our mission to connect people to each other and the land through the arts.

Raw XML AppendixShowing 400 of 517 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.

Path#Value
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IRS990/MissionDesc0To connect people to each other and the land through the arts. JSP provides creative arts and nature experiences to the community and transformative opportunities to artists while conserving the beauty of Kentuckys rural landscape.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Continued exhibition, tours, field trips, land management, wildlife habitat and conservation programs
IRS990/ProgSrvcAccomActy3Grp/Desc0ALL OTHER PROGRAMS-COMMUNITY ARTS AND ENVIRONMENTAL EDUCATION.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0JSP EXHIBITION AND EVENTS: INSTALLED 15 NEW SCULPTURES AT JSP, HOSTED 2 LIVE MUSIC EVENTS, INCLUDING A COLLABORATION WITH THE LEXINGTON PHILHARMONIC. Installed new sculptures at JSP, hosted 4 events and more than 75 field trips and volunteer days.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Our collections include contemporary sculptures that have been acquired through a variety of means including long term loan, short term loan and several works that have been donated to the organization that are intended to remain on public exhibition. This fulfills our mission to connect people to each other and the land through the arts.

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