Civic Intelligence

Carbondale Community Arts Incorporated

EIN 37-1221039 • 501(c)3 • Carbondale, IL

Profile

Primary tax-exempt purpose is service to the public as a public arts presenter and local arts agency. The organization's principal mission is to cultivate, nurture and celebrate the creativity of the total community.

304 W Walnut StreetCarbondale, IL 62901

n/A

Siviq Scores

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

Liabilities / Assets

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.40x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$113,554

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

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

Asset Growth

23rd percentile

-5.5%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

7.3%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,911,168

Down $111,192 (-5.5%) from 2023

Liabilities

Flat

$268,578

Flat from 2023

Net Assets

Down

$1,642,590

Down $111,192 (-6.3%) from 2023

Revenue

Up

$668,734

Up $45,317 (+7.3%) from 2023

Expenses

Up

$760,135

Up $137,955 (+22%) from 2023

Net Income

Down

-$91,401

Down $92,638 (-7489%) 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: $279,108Net Assets 2011: $279,1082011Assets 2020: $1,763,374Liabilities 2020: $42,725Net Assets 2020: $1,720,6492020Assets 2021: $1,792,812Liabilities 2021: $42,382Net Assets 2021: $1,750,4302021Assets 2022: $2,007,552Liabilities 2022: $282,026Net Assets 2022: $1,725,5262022Assets 2023: $2,022,360Liabilities 2023: $268,578Net Assets 2023: $1,753,7822023Assets 2024: $1,911,168Liabilities 2024: $268,578Net Assets 2024: $1,642,5902024

Highlighted filing

2024

Assets$1,911,168
Liabilities$268,578
Net Assets$1,642,590

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $192,656Expenses 2011: $146,696Net Income 2011: $45,9602011Revenue 2020: $212,654Expenses 2020: $183,052Net Income 2020: $29,6022020Revenue 2021: $76,133Expenses 2021: $137,548Net Income 2021: -$61,4152021Revenue 2022: $495,288Expenses 2022: $398,599Net Income 2022: $96,6892022Revenue 2023: $623,417Expenses 2023: $622,180Net Income 2023: $1,2372023Revenue 2024: $668,734Expenses 2024: $760,135Net Income 2024: -$91,4012024

Highlighted filing

2024

Revenue$668,734
Expenses$760,135
Net Income-$91,401

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 7, 2025
Return Version
2023v6.0
Gross Receipts
$668,734
Mission and Program Overview

Mission

Primary tax-exempt purpose is service to the public as a public arts presenter and local arts agency. The organization's principal mission is to cultivate, nurture and celebrate the creativity of the total community.

Primary tax-exempt purpose is service to the public as a public arts presenter and local arts agency. The organization's principal mission is to cultivate, nurture and celebrate thecreativity of the total community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,240,379$1,395,988▲ $155,609
Investments Other Securities$629,301$466,507▼ $162,794
Cash and Non-Interest-Bearing Accounts$132,770$40,514▼ $92,256
Savings and Temporary Cash Investments$19,910$8,159▼ $11,751
Total Assets$2,022,360$1,911,168▼ $111,192
Liabilities
Unsecured Notes Loans Payable$268,578$268,578→ $0
Accounts Payable and Accrued Expenses$0$0→ $0
Total Liabilities$268,578$268,578→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,743,782$1,623,348▼ $120,434
Net Assets With Donor Restrictions$10,000$19,242▲ $9,242
Total Net Assets Fund Balance$1,753,782$1,642,590▼ $111,192
Total Liabilities and Net Assets / Fund Balance$2,022,360$1,911,168▼ $111,192

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,194,943$221,156$1,416,099
Land$157,650-$157,650
Equipment$5,727$62,556$68,283
Leasehold Improvements$32,746$12,909$45,655
Other Land Buildings$4,922$14,764$19,686
Other Securities$466,507--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charles BenyaExecutive DirectorFT$113,554$113,554

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$526,386
Program Service Revenue
$28,960
Investment Income
$106,038
Other Revenue
$7,350
All Other Contributions
$341,981
Change in Net Assets
$-91,401

Audited Revenue Reconciliation

Revenue per Audited Statements
$662,828
Revenue Not Reported on Financial Statements
$5,906
Revenue Not Reported on Form 990
$-19,791
Total Revenue per Audited Statements
$643,037
Total Revenue per Form 990
$668,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$430,519
Salaries, Compensation, and Employee Benefits$291,316
Grants and Similar Amounts Paid$38,300
Total Fundraising Expense$10,105
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$244,706$43,697$2,913$291,316
Occupancy$30,702$10,234-$40,936
Grants to Domestic Orgs$38,300--$38,300
Depreciation Depletion$27,788$9,263-$37,051
Office Expenses$13,917$13,918-$27,835
Fees for Services Other-$27,287-$27,287
Advertising$20,009--$20,009
Information Technology$11,693$3,898-$15,591
Interest-$14,184-$14,184
Conferences and Meetings-$8,188-$8,188
Other Expenses$29,124-$7,192$7,192
Travel$3,136$3,135-$6,271
All Other Expenses$1,795$4,381-$6,176
Fees for Service Investment Mgmnt Fees-$5,906-$5,906
Fees for Services Legal-$5,732-$5,732
Insurance-$5,059-$5,059
Fees for Services Accounting-$3,820-$3,820
Total Functional Expenses$591,328$158,702$10,105$760,135

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$760,135
Expenses per Audited Statements$754,229
Total Expenses per Audited Statements$754,229
Expenses Not Reported on Financial Statements$5,906
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
African American Museum of Southern IllinoisCarbondale, IL501(c)(3)cultivate, nurture, and celebrate the creativity of the total community$7,800
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
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
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

Executive director and signing officers review the 990 before filing.

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

The board president monitors compliance and a signed annual disclosure statement is required from each board member.

Form 990, Part VI, Section C, line 18

AVAILABLE UPON REQUEST

Form 990, Part VI, Section C, line 19

The board president monitors compliance and a signed annual disclosure statement is required from each board member

Filing and Contact Details

Filer

Filer Name
Carbondale Community Arts Incorporated
EIN
37-1221039
Phone
6184575100
Address
304 W Walnut Street, Carbondale, IL 62901

Signing Officer

Name
Marsha Ryan
Title
President
Phone
6184575100
Signed
2025-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marsha Ryan
Formed
1987
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
12

Preparer

Firm
Eck Schafer & Punke Llp
Address
227 S Seventh Street, Springfield, IL 62701
Preparer
Brent Leach
Phone
2175251111
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Organization follows the accounting for uncertainty in income taxes which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open tax years as of June 30, 2024 were reviewed, and it was determined that no provision for uncertain tax positions is required.

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IRS990/OfficeExpensesGrp/TotalAmt027835
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Performers
IRS990/OtherExpensesGrp/Desc1Gallery expenses
IRS990/OtherExpensesGrp/Desc2Artists expenses
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/FundraisingAmt07192
IRS990/OtherExpensesGrp/ProgramServicesAmt0108728
IRS990/OtherExpensesGrp/ProgramServicesAmt161430
IRS990/OtherExpensesGrp/ProgramServicesAmt229124
IRS990/OtherExpensesGrp/TotalAmt0108728
IRS990/OtherExpensesGrp/TotalAmt161430
IRS990/OtherExpensesGrp/TotalAmt229124
IRS990/OtherExpensesGrp/TotalAmt37192
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03142
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03142
IRS990/OtherRevenueTotalAmt03142
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02913
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt043697
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0244706
IRS990/OtherSalariesAndWagesGrp/TotalAmt0291316
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Marsha Ryan
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Program Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028960
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0485579
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt053553
IRS990/PYInvestmentIncomeAmt0113047
IRS990/PYOtherExpensesAmt0296542
IRS990/PYOtherRevenueAmt03828
IRS990/PYProgramServiceRevenueAmt020963
IRS990/PYRevenuesLessExpensesAmt01237
IRS990/PYSalariesCompEmpBnftPaidAmt0272085
IRS990/PYTotalExpensesAmt0622180
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0623417
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-91401
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0184405
IRS990/RentalIncomeOrLossGrp/RealAmt04208
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt032102
IRS990/SavingsAndTempCashInvstGrp/BOYAmt019910
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0526386
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0485579
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0351762
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0210791
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt058973
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01633491
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt017378
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012535
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt017772
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013912
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013511
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt075108
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86870
IRS990ScheduleA/PublicSupportPY170Pct00.83300
IRS990ScheduleA/PublicSupportTotal170Amt01484335
IRS990ScheduleA/SubstantialContributorsTotAmt0149156
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0526386
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0485579
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0351762
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0210791
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt058973
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01633491
IRS990ScheduleA/TotalSupportAmt01708599
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01194943
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0221156
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01416099
IRS990ScheduleD/EquipmentGrp/BookValueAmt05727
IRS990ScheduleD/EquipmentGrp/DepreciationAmt062556
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068283
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05906
IRS990ScheduleD/ExpensesSubtotalAmt0754229
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05906
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05906
IRS990ScheduleD/LandGrp/BookValueAmt0157650
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157650
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt032746
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012909
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045655
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-19791
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04922
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014764
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019686
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0466507
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Common Stocks and Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt0-19791
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05906
IRS990ScheduleD/RevenueSubtotalAmt0662828
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization follows the accounting for uncertainty in income taxes which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open tax years as of June 30, 2024 were reviewed, and it was determined that no provision for uncertain tax positions is required.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01395988
IRS990ScheduleD/TotalBookValueSecuritiesAmt0466507
IRS990ScheduleD/TotalExpensesPerForm990Amt0760135
IRS990ScheduleD/TotalRevenuePerForm990Amt0668734
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0643037
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0754229
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt07800
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0cultivate, nurture, and celebrate the creativity of the total community
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0African American Museum of Southern Illinois
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01237 E Main Street C2
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Carbondale
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd062901
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR AND SIGNING OFFICERS REVIEW THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD PRESIDENT MONITORS COMPLIANCE AND A SIGNED ANNUAL DISCLOSURE STATEMENT IS REQUIRED FROM EACH BOARD MEMBER.

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