Civic Intelligence

Franklin-Simpson Community Arts Council Inc.

990 • Fiscal year 2022 • EIN 31-1021106

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 03, 2022

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

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

30th percentile

-2.3%

Higher net margin than 30% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

43rd percentile

$27,153

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 15.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

42nd percentile

-1.1%

Faster asset growth than 42% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

20%

Faster revenue growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$251,408

Down $2,799 (-1.1%) from 2021

Net Assets

Down

$241,415

Down $10,321 (-4.1%) from 2021

Liabilities

Up

$9,993

Up $7,522 (+304%) from 2021

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin30th percentile

Revenue

Up

$170,423

Up $28,100 (+20%) from 2021

Expenses

Up

$174,270

Up $74,614 (+75%) from 2021

Net Income

Down

-$3,847

Down $46,514 (-109%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth42nd 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

2022

Assets$251,408
Liabilities$9,993
Net Assets$241,415
Open 2022 Filing

Operations Trend

Revenue Growth66th 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

2022

Revenue$170,423
Expenses$174,270
Net Income-$3,847
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 3, 2022
Return Version
2021v4.2
Gross Receipts
$1,766,684
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$251,736$241,415▼ $10,321
Cash and Non-Interest-Bearing Accounts$167,166$167,413▲ $247
Land, Buildings, and Equipment, Net$57,041$53,995▼ $3,046
Savings and Temporary Cash Investments$30,000$30,000→ $0
Total Assets$254,207$251,408▼ $2,799
Liabilities
Unsecured Notes Loans Payable$513$7,800▲ $7,287
Accounts Payable and Accrued Expenses$1,958$2,193▲ $235
Total Liabilities$2,471$9,993▲ $7,522
Net Assets / Fund Balance
Total Net Assets Fund Balance$251,736$241,415▼ $10,321
Total Liabilities and Net Assets / Fund Balance$254,207$251,408▼ $2,799

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$53,995$64,815$118,810
Equipment-$28,413$28,413
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brownie BennettExec DirectorFT$27,153$27,153

Board Members and Trustees

NameTitle
James MooneyhanPast President
Sara PowellPresident
Cary BowenVice President
Adria ColsonDirector
Andrew CoatesDirector
Jane LewisDirector
Marc DotorreDirector
Roger EldridgeDirector
Tyler HardingDirector
Mia BelcherSecretary
Rachel CothernTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,146
Program Service Revenue
$26,493
Investment Income
$0
Other Revenue
$132,784
All Other Contributions
$6,146
Change in Net Assets
$-3,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,205
Salaries, Compensation, and Employee Benefits$61,354
Grants and Similar Amounts Paid$28,711
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$56,447-$56,447
Occupancy-$30,019-$30,019
Grants to Domestic Orgs$27,711--$27,711
Depreciation Depletion$16,347--$16,347
Fees for Services Accounting-$5,515-$5,515
Payroll Taxes-$4,907-$4,907
Travel-$4,500-$4,500
Office Expenses-$1,491-$1,491
Grants to Domestic Individuals$1,000--$1,000
Other Expenses$110$105-$110
Total Functional Expenses$71,286$102,984$0$174,270
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,729,045
Gaming Direct Expenses$1,596,261
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
2705866799
Signed
2022-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Cothern
Formed
1935
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
12
Employees
3

Preparer

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

Additional Explanations

Form 990, Part XI, Line 8

“Prior year adjustment relates to an expenditure omitted from the prior year.”

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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/PYTotalRevenueAmt0142323
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-3847
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0251736
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0241415
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt011146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt019478
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt016748
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt014556
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt014660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt076588
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0267
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0267
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99650
IRS990ScheduleA/PublicSupportPY170Pct00.99710
IRS990ScheduleA/PublicSupportTotal170Amt076588
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt011146
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt019478
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt016748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt014556
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt014660
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt076588
IRS990ScheduleA/TotalSupportAmt076855
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/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt053995
IRS990ScheduleD/BuildingsGrp/DepreciationAmt064815
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0118810
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028413
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028413
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt053995
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0478858
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0943490
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01422348
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01596261
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0477724
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01251321
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01729045
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0132784
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0149409
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt041327
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0108082
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt06778
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt017726
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt024504
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.85000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.85000
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
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/ExplanationTxt4PRIOR YEAR ADJUSTMENT RELATES TO AN EXPENDITURE OMITTED FROM THE PRIOR YEAR.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 8
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0254207
IRS990/TotalAssetsEOYAmt0251408
IRS990/TotalAssetsGrp/BOYAmt0254207
IRS990/TotalAssetsGrp/EOYAmt0251408
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011146
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102984
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt071286
IRS990/TotalFunctionalExpensesGrp/TotalAmt0174270
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02471
IRS990/TotalLiabilitiesEOYAmt09993
IRS990/TotalLiabilitiesGrp/BOYAmt02471
IRS990/TotalLiabilitiesGrp/EOYAmt09993
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0251736
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0241415
IRS990/TotalProgramServiceExpensesAmt071286
IRS990/TotalProgramServiceRevenueAmt026493

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$251,408
Liabilities
$9,993
Net assets
$241,415
Revenue
$170,423
Expenses
$174,270
Net income
-$3,847
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
2022Detailed filing. Detailed filing data is available for this year.$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
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