Civic Intelligence

Franklin-Simpson Community Arts Council Inc.

990 • Fiscal year 2018 • EIN 31-1021106

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 16, 2018

Organization ProfileN/A
P O Box 189Franklin, KY 42135

(270) 586-6799

Siviq Scores

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

Liabilities / Assets

49th percentile

0.08x

Higher debt load relative to assets than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

59th percentile

0.15x

Higher debt load relative to revenue than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

50th percentile

2.9%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

38th percentile

$15,720

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

60th percentile

4.0%

Faster asset growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

20%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$347,433

Up $13,247 (+4.0%) from 2017

Net Assets

Up

$318,216

Up $38,185 (+14%) from 2017

Liabilities

Down

$29,217

Down $24,938 (-46%) from 2017

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin50th percentile

Revenue

Up

$201,386

Up $33,535 (+20%) from 2017

Expenses

Up

$195,569

Up $7,791 (+4.1%) from 2017

Net Income

Up

$5,817

Up $25,744 (+129%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$400K$300K$200K$100K$0Assets 2014: $244,518Liabilities 2014: $61,496Net Assets 2014: $183,0222014Assets 2015: $390,035Liabilities 2015: $65,735Net Assets 2015: $324,3002015Assets 2016: $357,542Liabilities 2016: $57,584Net Assets 2016: $299,9582016Assets 2017: $334,186Liabilities 2017: $54,155Net Assets 2017: $280,0312017Assets 2018: $347,433Liabilities 2018: $29,217Net Assets 2018: $318,2162018Assets 2019: $275,863Liabilities 2019: $3,333Net Assets 2019: $272,5302019Assets 2020: $202,936Liabilities 2020: $2,475Net Assets 2020: $200,4612020Assets 2021: $254,207Liabilities 2021: $2,471Net Assets 2021: $251,7362021Assets 2022: $251,408Liabilities 2022: $9,993Net Assets 2022: $241,4152022Assets 2023: $239,268Liabilities 2023: $2,057Net Assets 2023: $237,2112023Assets 2024: $235,581Liabilities 2024: $2,363Net Assets 2024: $233,2182024Assets 2025: $215,514Liabilities 2025: $2,867Net Assets 2025: $212,6472025

Highlighted filing

2018

Assets$347,433
Liabilities$29,217
Net Assets$318,216
Open 2018 Filing

Operations Trend

Revenue Growth75th percentile

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

$300K$200K$100K$0-$100KRevenue 2014: $154,638Expenses 2014: $133,887Net Income 2014: $20,7512014Revenue 2015: $268,569Expenses 2015: $127,291Net Income 2015: $141,2782015Revenue 2016: $219,350Expenses 2016: $243,692Net Income 2016: -$24,3422016Revenue 2017: $167,851Expenses 2017: $187,778Net Income 2017: -$19,9272017Revenue 2018: $201,386Expenses 2018: $195,569Net Income 2018: $5,8172018Revenue 2019: $167,738Expenses 2019: $213,426Net Income 2019: -$45,6882019Revenue 2020: $96,626Expenses 2020: $168,695Net Income 2020: -$72,0692020Revenue 2021: $142,323Expenses 2021: $99,656Net Income 2021: $42,6672021Revenue 2022: $170,423Expenses 2022: $174,270Net Income 2022: -$3,8472022Revenue 2023: $167,310Expenses 2023: $181,443Net Income 2023: -$14,1332023Revenue 2024: $170,757Expenses 2024: $174,017Net Income 2024: -$3,2602024Revenue 2025: $207,646Expenses 2025: $229,285Net Income 2025: -$21,6392025

Highlighted filing

2018

Revenue$201,386
Expenses$195,569
Net Income$5,817
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 16, 2018
Return Version
2017v2.2
Gross Receipts
$1,766,998
Mission and Program Overview

Mission

Provide the arts to the community in its various forms for their enrichment and education.

To present artistic programs for the enrichment and education of the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$280,031$318,216▲ $38,185
Cash and Non-Interest-Bearing Accounts$157,616$163,838▲ $6,222
Land, Buildings, and Equipment, Net$138,070$142,027▲ $3,957
Savings and Temporary Cash Investments$30,000$30,000→ $0
Prepaid Expenses and Deferred Charges$8,500$11,568▲ $3,068
Total Assets$334,186$347,433▲ $13,247
Liabilities
Unsecured Notes Loans Payable$50,873$25,549▼ $25,324
Accounts Payable and Accrued Expenses$3,282$3,668▲ $386
Total Liabilities$54,155$29,217▼ $24,938
Net Assets / Fund Balance
Total Net Assets Fund Balance$280,031$318,216▲ $38,185
Total Liabilities and Net Assets / Fund Balance$334,186$347,433▲ $13,247

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$66,178$52,629-
Equipment$19,747$138,904-
Leasehold Improvements$56,102$16,975-
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brownie BennetExec DirectorFT$15,720$15,720

Board Members and Trustees

NameTitle
Ben PhillipsPast President
Cary BowenPresident
James MooneyhaDirector
Micky Lewis SrDirector
Trent RanburgeDirector
Tye BurklowDirector
Andrew CoatesGallery Rep
Teresa GannSec
Reba DeberryTreasurer
Rachel CothernVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$14,660
Program Service Revenue
$35,558
Investment Income
$0
Other Revenue
$151,168
All Other Contributions
$9,660
Change in Net Assets
$5,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$89,153
Salaries, Compensation, and Employee Benefits$53,983
Grants and Similar Amounts Paid$52,433
Professional Fundraising Fees$0
Total Fundraising Expense$-2,959

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$52,433--$52,433
Current Officers, Directors, Trustees, and Key Employees$34,427$15,720-$50,147
Occupancy-$23,139-$23,139
Depreciation Depletion$9,872--$9,872
Fees for Services Accounting-$6,525-$6,525
Advertising$5,253--$5,253
Office Expenses-$4,609-$4,609
Payment Travel Entrtnmnt Publicly Ofcl-$4,435-$4,435
Payroll Taxes$3,836--$3,836
Other Expenses$38,057$40$-2,959$-2,959
Total Functional Expenses$143,878$54,650$-2,959$195,569
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gallery on SquarFranklin, KY-Bldg Costs$33,409
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,716,780
Gaming Direct Expenses$1,565,612
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Section A Policies

“Form 990 is reviewed by the finance committee and made available to the board members. All public records are open to the community to view at the arts council office.”

Part VI Section B

“By-laws prohibit employees from being board members”

Part VI Section B

“Executive committee reviews all salaries based on performanc and makes comparisons to comparable positions in the community”

Part VI Section B

“All documents are available for public view at the arts office at 201 s main st franklin ky”

Filing and Contact Details

Filer

Filer Name
Franklin-simpson Community Art
EIN
31-1021106
Phone
2705866799
Address
P O BOX 189, FRANKLIN, KY 42135

Signing Officer

Name
Reba Deberry
Title
Treasurer
Signed
2018-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Reba Deberry
Formed
1935
Legal Domicile
Ky
Voting Board Members
10
Independent Board Members
0
Employees
0

Preparer

Firm
Evergreen Tax Service
Address
927 BROOKHAVEN ROAD, FRANKLIN, KY 42134
Preparer
Hal W Toomey
Phone
2705869899
Supplemental Narrative

Additional Explanations

Part XI Line 9

“The change in equity was a reduction in the note balance principal expensed on the operating statement as grant”

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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt025783
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt024934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt028080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt041182
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0134639
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt021
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PrivateFoundation170Ind0X
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.15770
IRS990ScheduleA/PublicSupportPY170Pct00.20270
IRS990ScheduleA/PublicSupportTotal170Amt0134639
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt014660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt025783
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt024934
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt028080
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt041182
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0134639
IRS990ScheduleA/TotalSupportAmt0854007
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0151168
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0117919
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0161242
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0195469
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt093549
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0719347
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt066178
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052629
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0118807
IRS990ScheduleD/EquipmentGrp/BookValueAmt019747
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0138904
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0158651
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt056102
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt016975
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt073077
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142027
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0165000
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0489870
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0921867
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01411737
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01561109
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0515410
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01196867
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01712277
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0151168
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0113732
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt034120
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt079612
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt010692
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt024948
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt035640
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.90000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.90000
IRS990ScheduleG/GamingManagerCompensationAmt02500
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0CHAD DRAKE
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMING OVERSITE
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0CHAD DRAKE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0P O BOX 189
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FRANKLIN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd042135
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0TRANSFERS MADE TO OPERATING ACCOUNT FOR ARTS COUNCIL TO PAY FOR PRODUCTIONS AND OTHER COSTS OF PERFORMANCE IN THE COMMUNITY
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0LINE 17b
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt033409
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BLDG COSTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GALLERY ON SQUAR
IRS990ScheduleI/RecipientTable/RecipientEIN0611238962
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0N MAIN ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FRANKLIN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0KY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd042134
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND MADE AVAILABLE TO THE BOARD MEMBERS. ALL PUBLIC RECORDS ARE OPEN TO THE COMMUNITY TO VIEW AT THE ARTS COUNCIL OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BY-LAWS PROHIBIT EMPLOYEES FROM BEING BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE COMMITTEE REVIEWS ALL SALARIES BASED ON PERFORMANC AND MAKES COMPARISONS TO COMPARABLE POSITIONS IN THE COMMUNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE FOR PUBLIC VIEW AT THE ARTS OFFICE AT 201 S MAIN ST FRANKLIN KY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CHANGE IN EQUITY WAS A REDUCTION IN THE NOTE BALANCE PRINCIPAL EXPENSED ON THE OPERATING STATEMENT AS GRANT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI SECTION A POLICIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI SECTION B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI SECTION B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI SECTION B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XI LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0334186
IRS990/TotalAssetsEOYAmt0347433
IRS990/TotalAssetsGrp/BOYAmt0334186
IRS990/TotalAssetsGrp/EOYAmt0347433
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014660
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0-2959
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054650
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0143878
IRS990/TotalFunctionalExpensesGrp/TotalAmt0195569
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054155
IRS990/TotalLiabilitiesEOYAmt029217
IRS990/TotalLiabilitiesGrp/BOYAmt054155
IRS990/TotalLiabilitiesGrp/EOYAmt029217
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0280031
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0318216
IRS990/TotalProgramServiceExpensesAmt0100
IRS990/TotalProgramServiceRevenueAmt035558
IRS990/TotalReportableCompFromOrgAmt015720
IRS990/TotalRevenueGrp/ExclusionAmt0151168

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$347,433
Liabilities
$29,217
Net assets
$318,216
Revenue
$201,386
Expenses
$195,569
Net income
$5,817
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.03$2.13$2.08$2.29$0.22
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.02$2.33$1.71$1.74$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.02$2.37$1.67$1.81$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.10$2.41$1.70$1.74$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.02$2.52$1.42$1.00$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.02$2.00$0.97$1.69$0.72
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.03$2.73$1.68$2.13$0.46
2018Detailed filing. Detailed filing data is available for this year.$3.47$0.29$3.18$2.01$1.96$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.34$0.54$2.80$1.68$1.88$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$0.58$3.00$2.19$2.44$0.24
2015Detailed filing. Detailed filing data is available for this year.$3.90$0.66$3.24$2.69$1.27$1.41
2014Detailed filing. Detailed filing data is available for this year.$2.45$0.61$1.83$1.55$1.34$0.21