Civic Intelligence

Franklin-Simpson Community Arts Council Inc.

990 • Fiscal year 2020 • EIN 31-1021106

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 30, 2020

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

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.03x

Higher debt load relative to revenue than 27% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

5th percentile

-75%

Higher net margin than 5% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

42nd percentile

$30,000

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 31.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

3rd percentile

-26%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

10th percentile

-42%

Faster revenue growth than 10% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$202,936

Down $72,927 (-26%) from 2019

Net Assets

Down

$200,461

Down $72,069 (-26%) from 2019

Liabilities

Down

$2,475

Down $858 (-26%) from 2019

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin5th percentile

Revenue

Down

$96,626

Down $71,112 (-42%) from 2019

Expenses

Down

$168,695

Down $44,731 (-21%) from 2019

Net Income

Down

-$72,069

Down $26,381 (-58%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth3rd 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

2020

Assets$202,936
Liabilities$2,475
Net Assets$200,461
Open 2020 Filing

Operations Trend

Revenue Growth10th 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

2020

Revenue$96,626
Expenses$168,695
Net Income-$72,069
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 30, 2020
Return Version
2019v5.1
Gross Receipts
$1,290,947
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 franklin and simpson county kentucky community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$272,530$200,461▼ $72,069
Cash and Non-Interest-Bearing Accounts$171,621$112,849▼ $58,772
Land, Buildings, and Equipment, Net$74,242$60,087▼ $14,155
Savings and Temporary Cash Investments$30,000$30,000→ $0
Total Assets$275,863$202,936▼ $72,927
Liabilities
Accounts Payable and Accrued Expenses$3,333$2,475▼ $858
Total Liabilities$3,333$2,475▼ $858
Net Assets / Fund Balance
Total Net Assets Fund Balance$272,530$200,461▼ $72,069
Total Liabilities and Net Assets / Fund Balance$275,863$202,936▼ $72,927

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$60,087$58,723$118,810
Equipment-$15,112$15,112
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brownie BennettExec DirectorFT$30,000$30,000

Board Members and Trustees

NameTitle
James MooneyhanPresident
Sara PowellVice President
Andrew CoatesDirector
Brett KembleDirector
Jane LewisDirector
Wallace HerndonDirector
Teresa GannSecretary
Rachel CothernTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,706
Program Service Revenue
$6,042
Investment Income
$0
Other Revenue
$74,878
All Other Contributions
$10,706
Change in Net Assets
$-72,069
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,542
Salaries, Compensation, and Employee Benefits$56,133
Grants and Similar Amounts Paid$29,020
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$52,144--$52,144
Depreciation Depletion$29,267--$29,267
Grants to Domestic Orgs$28,020--$28,020
Occupancy-$23,746-$23,746
Fees for Services Accounting-$4,950-$4,950
Travel-$4,612-$4,612
Payroll Taxes$3,989--$3,989
All Other Expenses$3,947--$3,947
Office Expenses-$2,368-$2,368
Advertising$1,354--$1,354
Grants to Domestic Individuals$1,000--$1,000
Other Expenses$192$90-$192
Total Functional Expenses$132,639$36,056$0$168,695
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gallery on the SquareFranklin, KY501c3Building Costs$26,420
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,269,199
Gaming Direct Expenses$1,194,321
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 11A

“Polices 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.”

Form 990, Part VI, Section B, Line 12

“By laws prevent employees from being board members.”

Form 990, Part VI, Section B, Line 15

“Executve committee reviews all salaries based on performance and makes comparisons to comparable positions in the community.”

Form 990, Part VI, Section B, Line 8

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

Filing and Contact Details

Filer

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

Signing Officer

Name
Rachel Cothern
Title
Treasurer
Phone
2707765783
Signed
2020-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Reba Deberry
Formed
1935
Legal Domicile
Ky
Voting Board Members
10
Independent Board Members
10
Employees
2

Preparer

Firm
Evergreen Tax Service
Address
927 BROOKHAVEN ROAD, FRANKLIN, KY 42134
Preparer
Hal W Toomey
Phone
2705869899
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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/CurrentTaxYearMinus3YearsAmt025783
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt024934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt096681
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0267
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0267
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99720
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt096681
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt016748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt014556
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt014660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt025783
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt024934
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt096681
IRS990ScheduleA/TotalSupportAmt096948
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/BookValueAmt060087
IRS990ScheduleD/BuildingsGrp/DepreciationAmt058723
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0118810
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015112
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015112
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060087
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0379722
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0670654
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01050376
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01194321
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0377266
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0891933
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01269199
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt074878
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0111950
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt033275
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt078675
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt09510
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt022485
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt031995
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.90000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.90000
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0CHAD DRAKE
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMING OVERSITE
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0CHAD DRAKE
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0P O BOX 189
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0FRANKLIN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd042134
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt026420
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0NONE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BUILDING COSTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GALLERY ON THE SQUARE
IRS990ScheduleI/RecipientTable/RecipientEIN0611238962
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0N MAIN ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FRANKLIN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0KY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd042134
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Book
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0POLICES 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BY LAWS PREVENT EMPLOYEES FROM BEING BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTVE COMMITTEE REVIEWS ALL SALARIES BASED ON PERFORMANCE AND MAKES COMPARISONS TO COMPARABLE POSITIONS IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS AND MINUTES ARE AVAILABLE FOR PUBLIC VIEW AT THE ARTS COUNCIL OFFICE AT 201 S MAIN ST FRANKLIN KY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 8
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0275863
IRS990/TotalAssetsEOYAmt0202936
IRS990/TotalAssetsGrp/BOYAmt0275863
IRS990/TotalAssetsGrp/EOYAmt0202936
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015706
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036056
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0132639
IRS990/TotalFunctionalExpensesGrp/TotalAmt0168695
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03333
IRS990/TotalLiabilitiesEOYAmt02475
IRS990/TotalLiabilitiesGrp/BOYAmt03333
IRS990/TotalLiabilitiesGrp/EOYAmt02475
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0272530
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0200461
IRS990/TotalProgramServiceExpensesAmt0132639
IRS990/TotalProgramServiceRevenueAmt06042
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079779

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$202,936
Liabilities
$2,475
Net assets
$200,461
Revenue
$96,626
Expenses
$168,695
Net income
-$72,069
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
2020Detailed filing. Detailed filing data is available for this year.$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
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$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