Civic Intelligence

Carnegie Visual Arts Center Inc.

990 • Fiscal year 2019 • EIN 41-2074921

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 22, 2020

207 Church StDecatur, AL 35601

(256) 353-7889

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

10th percentile

-37%

Higher net margin than 10% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$48,468

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 26.3% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

10th percentile

-47%

Faster asset growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-31%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$77,676

Down $67,744 (-47%) from 2018

Net Assets

Down

$73,463

Down $68,470 (-48%) from 2018

Liabilities

Up

$4,213

Up $726 (+21%) from 2018

Revenue

Down

$184,605

Down $84,540 (-31%) from 2018

Expenses

Down

$253,075

Down $22,656 (-8.2%) from 2018

Net Income

Down

-$68,470

Down $61,884 (-940%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2011: $18,806Liabilities 2011: $67,082Net Assets 2011: -$48,2762011Assets 2012: $39,560Liabilities 2012: $64,090Net Assets 2012: -$24,5302012Assets 2013: $17,439Liabilities 2013: $1,989Net Assets 2013: $15,4502013Assets 2014: $31,950Liabilities 2014: $3,061Net Assets 2014: $28,8892014Assets 2015: $185,292Liabilities 2015: $3,078Net Assets 2015: $182,2142015Assets 2016: $161,591Liabilities 2016: $3,231Net Assets 2016: $158,3602016Assets 2017: $153,316Liabilities 2017: $4,797Net Assets 2017: $148,5192017Assets 2018: $145,420Liabilities 2018: $3,487Net Assets 2018: $141,9332018Assets 2019: $77,676Liabilities 2019: $4,213Net Assets 2019: $73,4632019Assets 2021: $275,526Liabilities 2021: $3,534Net Assets 2021: $271,9922021Assets 2022: $203,234Liabilities 2022: $3,394Net Assets 2022: $199,8402022Assets 2023: $105,701Liabilities 2023: $124,630Net Assets 2023: -$18,9292023Assets 2024: $9,430Liabilities 2024: $168,566Net Assets 2024: -$159,1362024

Highlighted filing

2019

Assets$77,676
Liabilities$4,213
Net Assets$73,463

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $222,2082011Expenses 2012: $215,9822012Revenue 2013: $159,122Expenses 2013: $147,531Net Income 2013: $11,5912013Revenue 2014: $164,480Expenses 2014: $151,041Net Income 2014: $13,4392014Revenue 2015: $379,559Expenses 2015: $226,234Net Income 2015: $153,3252015Revenue 2016: $199,839Expenses 2016: $223,693Net Income 2016: -$23,8542016Revenue 2017: $260,233Expenses 2017: $270,074Net Income 2017: -$9,8412017Revenue 2018: $269,145Expenses 2018: $275,731Net Income 2018: -$6,5862018Revenue 2019: $184,605Expenses 2019: $253,075Net Income 2019: -$68,4702019Revenue 2021: $413,544Expenses 2021: $295,027Net Income 2021: $118,5172021Revenue 2022: $251,125Expenses 2022: $323,276Net Income 2022: -$72,1512022Revenue 2023: $417,135Expenses 2023: $490,388Net Income 2023: -$73,2532023Revenue 2024: $264,371Expenses 2024: $408,398Net Income 2024: -$144,0272024

Highlighted filing

2019

Revenue$184,605
Expenses$253,075
Net Income-$68,470
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 22, 2020
Return Version
2019v5.0
Gross Receipts
$233,287
Mission and Program Overview

Mission

Provide visual art exhibitions and educational opportunities to the community.

Provide visual art exhibitions and educational opportunities to the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$145,420$68,994▼ $76,426
Land, Buildings, and Equipment, Net-$8,682-
Total Assets$145,420$77,676▼ $67,744
Liabilities
Accounts Payable and Accrued Expenses$3,487$4,213▲ $726
Total Liabilities$3,487$4,213▲ $726
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$141,933$73,463▼ $68,470
Total Net Assets Fund Balance$141,933$73,463▼ $68,470
Total Liabilities and Net Assets / Fund Balance$145,420$77,676▼ $67,744

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,682$9,234$17,916
Compensation and Service Providers

Employees

NameTitleBaseTotal
Kimberlee V MitchellExecutive Di$48,468$48,468

Board Members and Trustees

NameTitle
Andy ThomasPresident
Angie SchoelBoard Member
Francis D TateBoard Member
George Buddy JonesBoard Member
Jason PittsBoard Member
Jimmy Adams SrBoard Member
Jo Ann MalcolmBoard Member
June HallBoard Member
Lindsey FaulknerBoard Member
Luke HamiltonBoard Member
Pat PriceBoard Member
Robert BelcherBoard Member
Sarah SmithBoard Member
Susana SalcidoBoard Member
Terri RossiBoard Member
Betty WeaverMembership C
Kim HallmarkSecretary
Andy MatthewsTreasurer
Rebecca Poole BurnsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$97,894
Program Service Revenue
$2,659
Investment Income
$134
Other Revenue
$83,918
All Other Contributions
$32,645
Change in Net Assets
$-68,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$147,788
Other Expenses$105,287
Total Fundraising Expense$9,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,632-$4,000$90,632
Current Officers, Directors, Trustees, and Key Employees$43,468-$5,000$48,468
Fees for Services Other$30,353--$30,353
All Other Expenses$13,144$12,356-$25,500
Payroll Taxes$5,299$3,041$348$8,688
Other Expenses$5,633$4,259-$5,633
Insurance-$5,566-$5,566
Advertising$3,158--$3,158
Depreciation Depletion$2,171--$2,171
Information Technology-$1,693-$1,693
Conferences and Meetings$1,111--$1,111
Total Functional Expenses$216,812$26,915$9,348$253,075
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$132,600
Fundraising Direct Expenses$48,682
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnival$132,600$132,600$48,682$83,918
Total Events$132,600$132,600$48,682$83,918
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
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

990 is prepared by independent cpa. Treasurer reviews the 990 for presentation to the board.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Carnegie Visual Arts Center
EIN
41-2074921
Phone
2563537889
Address
207 CHURCH ST, DECATUR, AL 35601

Signing Officer

Name
Kimberlee V Mitchell
Title
Executive Director
Phone
2563537889
Signed
2020-06-22

Organization Details

Principal Officer
Kimberlee V Mitchell
Formed
2003
Legal Domicile
Al
Voting Board Members
21
Independent Board Members
21
Employees
7
Volunteers
15

Preparer

Firm
Tucker Scott & Wates LLC
Address
PO BOX 1130, DECATUR, AL 35602-1130
Preparer
Darrell W Wates CPA Cgma
Phone
2563551828
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract labor 25,913 0 0 contract services 4,440 0 0 total 30,353 0 0

Form 990, Part IX, Line 24E

Professional services 1,838 2,758 0 general operations 4,344 0 0 telephone 1,342 2,013 0 storage 0 3,069 0 licenses and dues 0 1,887 0 postage and mailing 1,837 0 0 repairs and maintenance 0 1,727 0 printing and copying 1,490 0 0 donations 1,272 0 0 miscellaneous expense 869 0 0 bank charges 0 478 0 coper lease payment 0 424 0 credit card fees 152 0 0 total 13,144 12,356 0

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IRS990/LandBldgEquipCostOrOtherBssAmt017916
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt045324
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE VISUAL ART EXHIBITIONS AND EDUCATIONAL OPPORTUNITIES TO THE COMMUNITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0141933
IRS990/NetAssetsOrFundBalancesEOYAmt073463
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt083918
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt083918
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0141933
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt073463
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0EXHIBIT EXPENSES
IRS990/OtherExpensesGrp/Desc1CLASS AND ARTIST EXPENSES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04259
IRS990/OtherExpensesGrp/ProgramServicesAmt012049
IRS990/OtherExpensesGrp/ProgramServicesAmt110955
IRS990/OtherExpensesGrp/ProgramServicesAmt22839
IRS990/OtherExpensesGrp/ProgramServicesAmt35633
IRS990/OtherExpensesGrp/TotalAmt012049
IRS990/OtherExpensesGrp/TotalAmt110955
IRS990/OtherExpensesGrp/TotalAmt27098
IRS990/OtherExpensesGrp/TotalAmt35633
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt086632
IRS990/OtherSalariesAndWagesGrp/TotalAmt090632
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0348
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03041
IRS990/PayrollTaxesGrp/ProgramServicesAmt05299
IRS990/PayrollTaxesGrp/TotalAmt08688
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KIMBERLEE V MITCHELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GIFT SHOP
IRS990/ProgramServiceRevenueGrp/Desc1MUSEUM FACILITY FEE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01977
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1682
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01977
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1682
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0140324
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0148277
IRS990/PYProgramServiceRevenueAmt0128821
IRS990/PYRevenuesLessExpensesAmt0-6586
IRS990/PYSalariesCompEmpBnftPaidAmt0127454
IRS990/PYTotalExpensesAmt0275731
IRS990/PYTotalRevenueAmt0269145
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-68470
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt097894
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0140324
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0124556
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0115899
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0240644
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0719317
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt050
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0131614
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0132600
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0132600
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84430
IRS990ScheduleA/PublicSupportPY170Pct00.99640
IRS990ScheduleA/PublicSupportTotal170Amt0719317
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt097894
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0140324
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0124556
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0115899
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0240644
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0719317
IRS990ScheduleA/TotalSupportAmt0851967
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08682
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09234
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017916
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08682
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt048682
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0132600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0132600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0132600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0132600
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt083918
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt048682
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt048682
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS PREPARED BY INDEPENDENT CPA. TREASURER REVIEWS THE 990 FOR PRESENTATION TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACT LABOR 25,913 0 0 CONTRACT SERVICES 4,440 0 0 TOTAL 30,353 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROFESSIONAL SERVICES 1,838 2,758 0 GENERAL OPERATIONS 4,344 0 0 TELEPHONE 1,342 2,013 0 STORAGE 0 3,069 0 LICENSES AND DUES 0 1,887 0 POSTAGE AND MAILING 1,837 0 0 REPAIRS AND MAINTENANCE 0 1,727 0 PRINTING AND COPYING 1,490 0 0 DONATIONS 1,272 0 0 MISCELLANEOUS EXPENSE 869 0 0 BANK CHARGES 0 478 0 COPER LEASE PAYMENT 0 424 0 CREDIT CARD FEES 152 0 0 TOTAL 13,144 12,356 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0145420
IRS990/TotalAssetsEOYAmt077676
IRS990/TotalAssetsGrp/BOYAmt0145420
IRS990/TotalAssetsGrp/EOYAmt077676
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt097894
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09348
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026915
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0216812
IRS990/TotalFunctionalExpensesGrp/TotalAmt0253075

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$1.69$1.59$2.64$4.08$1.44
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$1.25$0.19$4.17$4.90$0.73
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.03$2.00$2.51$3.23$0.72
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.04$2.72$4.14$2.95$1.19
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.04$0.73$1.85$2.53$0.68
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.03$1.42$2.69$2.76$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.05$1.49$2.60$2.70$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.03$1.58$2.00$2.24$0.24
2015Detailed filing. Detailed filing data is available for this year.$1.85$0.03$1.82$3.80$2.26$1.53
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.29$1.64$1.51$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.15$1.59$1.48$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.64$0.25$2.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.67$0.48$2.22