Civic Intelligence

Roswell Arts Fund Inc

EIN 46-4829028 • 501(c)3 • Roswell, GA

Profile

Strengthen the scope of public arts in roswell, georgia and to champion the ability of the arts to excite the imagination, strengthen public places, and encourage conversation.

PO Box 768136Roswell, GA 30076
Siviq Scores

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

Liabilities / Assets

55th percentile

0.03x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.01x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

126%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

92nd percentile

105%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$261,854

Up $32,262 (+14%) from 2023

Liabilities

Down

$2,533

Down $4,141 (-62%) from 2023

Net Assets

Up

$259,321

Up $36,403 (+16%) from 2023

Revenue

Up

$562,945

Up $36,203 (+6.9%) from 2023

Expenses

Up

$526,542

Up $123,541 (+31%) from 2023

Net Income

Down

$36,403

Down $87,338 (-71%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2016: $282,708Liabilities 2016: $0Net Assets 2016: $282,7082016Assets 2017: $183,641Liabilities 2017: $02017Assets 2018: $211,713Liabilities 2018: $78Net Assets 2018: $211,6352018Assets 2019: $264,537Liabilities 2019: $0Net Assets 2019: $264,5372019Assets 2020: $304,129Liabilities 2020: $24,635Net Assets 2020: $279,4942020Assets 2021: $183,488Liabilities 2021: $24,946Net Assets 2021: $158,5422021Assets 2022: $101,633Liabilities 2022: $2,456Net Assets 2022: $99,1772022Assets 2023: $229,592Liabilities 2023: $6,674Net Assets 2023: $222,9182023Assets 2024: $261,854Liabilities 2024: $2,533Net Assets 2024: $259,3212024

Highlighted filing

2024

Assets$261,854
Liabilities$2,533
Net Assets$259,321

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $422,188Expenses 2016: $156,579Net Income 2016: $265,6092016Revenue 2017: $22,540Expenses 2017: $121,607Net Income 2017: -$99,0672017Revenue 2018: $270,361Expenses 2018: $242,367Net Income 2018: $27,9942018Revenue 2019: $343,348Expenses 2019: $290,446Net Income 2019: $52,9022019Revenue 2020: $345,527Expenses 2020: $330,570Net Income 2020: $14,9572020Revenue 2021: $236,744Expenses 2021: $357,696Net Income 2021: -$120,9522021Revenue 2022: $257,142Expenses 2022: $316,507Net Income 2022: -$59,3652022Revenue 2023: $526,742Expenses 2023: $403,001Net Income 2023: $123,7412023Revenue 2024: $562,945Expenses 2024: $526,542Net Income 2024: $36,4032024

Highlighted filing

2024

Revenue$562,945
Expenses$526,542
Net Income$36,403

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$270,361
Mission and Program Overview

Mission

Strengthen the scope of public arts in roswell, georgia and to champion the ability of the arts to excite the imagination, strengthen public places, and encourage conversation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$183,641$211,713▲ $28,072
Total Assets$183,641$211,713▲ $28,072
Liabilities
Other Liabilities$0$78▲ $78
Total Liabilities$0$78▲ $78
Net Assets / Fund Balance
Unrestricted Net Assets$183,641$211,635▲ $27,994
Total Net Assets Fund Balance$183,641$211,635▲ $27,994
Total Liabilities and Net Assets / Fund Balance$183,641$211,713▲ $28,072
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rochelle MuchaChair
Brooke McgeeBoard Member
Cara HaynieBoard Member
Catherine StoreyBoard Member
Daniel OlensBoard Member
Don HortonBoard Member
Jane BrownBoard Member
Kent KnowlesBoard Member
Lawrence CatchpoleBoard Member
Michael HarrisBoard Member
Monica HagewoodBoard Member
Scott HitchBoard Member
Stanley Mac SmithBoard Member
Steve JabonBoard Member
Susan RumbleBoard Member
Tai AndersonBoard Member
Jay SmallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$154,729
Program Service Revenue
$115,505
Investment Income
$127
Other Revenue
$0
All Other Contributions
$19,729
Change in Net Assets
$27,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$242,367
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$68,076-$68,076
Fees for Services Legal$4,352$17,407-$21,759
Advertising$5,363$2,356-$7,719
Information Technology-$3,191-$3,191
Office Expenses-$2,497-$2,497
Insurance-$1,661-$1,661
Fees for Services Accounting-$1,250-$1,250
Other Expenses$26,813$830-$830
All Other Expenses-$751-$751
Total Functional Expenses$132,086$110,281$0$242,367
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$78
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

The finance committee led by the treasurer completes the initial form 990. This is then presented to the executive committee for approval, and then brought to the full board for a vote.

Form 990, Part VI, Section C, Line 19

At this time, roswell arts fund makes their governing documents and financial statements available upon request. On a regular basis shared with the city of roswell (staff and members of city council) and any and all granting organizations. In addition all board and staff candidates are provided copies of all legal and financial documents.

Filing and Contact Details

Filer

Filer Name
Roswell Arts Fund Inc
EIN
46-4829028
Phone
7708176674
Address
PO BOX 768136, ROSWELL, GA 30076

Signing Officer

Name
Jay Small
Title
Treasurer
Phone
7708176674
Signed
2019-05-14

Organization Details

Principal Officer
Don Horton
Formed
2014
Legal Domicile
Ga
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Under took the review of plans for a potential new public performance art space in the city of roswell, georgia. Additionally added artists around the table a new program to stimulate thinking on the inclusion of art in each of the city's departments.

Form 990, Part III, Line 3

The public art master plan process concluded in march of 2017.

Form 990, Part IX, Line 11G

Development consulting: program service expenses 0. Management and general expenses 68,076. Fundraising expenses 0. Total expenses 68,076.

Raw XML AppendixShowing 400 of 412 raw XML fields

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/ProgSrvcAccomActy2Grp/Desc0FEASABILITY STUDY FOR PERFORMANCE ART SPACEREVIEWING PLANS FOR A POTENTIAL NEW PUBLIC PERFORMANCE ART SPACE IN THE CITY OF ROSWELL, GEORGIA. THE 3 PHASES OF THE PERFORMING ART CENTER HAVE BEEN COMPLETED WITH A FINAL PRESENTATION TO MAYOR AND COUNCIL ON APRIL 8.2019. PRESENTED WERE THE FINANCIAL FEASIBILITY OF A CAPITAL CAMPAIGN, OPERATING BUDGETS AND STAFFING PLANS. IN ADDITION VERY HIGH LEVEL PLANS WERE SHOWN FOR 5 SITES TO SHOW THE FEASIBILITY OF BUILDING PLACEMENT
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt026813
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt025000
IRS990/ProgSrvcAccomActy3Grp/Desc0ARTISTS AROUND THE TABLEARTISTS AROUND THE TABLE HAD ITS INAUGURAL MEETING. THE PURPOSE OF THIS PROGRAM IS FOR CITY DEPARTMENT HEADS TO MEETING WITH LOCAL ARTISTS TO STIMULATE THINKING ON THE INCLUSION OF ART IN EACH DEPARTMENTS PROJECTS. MANY IDEAS WERE DISCUSSED AND THE IDEAS GENERATED WERE CAPTURED AND GIVEN TO ALL DEPARTMENT HEADS IN A BOOKLET.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01540
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt093530
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt021000
IRS990/PYRevenuesLessExpensesAmt0-99067
IRS990/PYSalariesCompEmpBnftPaidAmt028077
IRS990/PYTotalExpensesAmt0121607
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt022540
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt027994
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt090505
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt022540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0402263
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04930
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0430643
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0430643
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt022540
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0402263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04930
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0910
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0430643
IRS990ScheduleA/TotalSupportAmt0430643
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt078
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt078
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNDER TOOK THE REVIEW OF PLANS FOR A POTENTIAL NEW PUBLIC PERFORMANCE ART SPACE IN THE CITY OF ROSWELL, GEORGIA. ADDITIONALLY ADDED ARTISTS AROUND THE TABLE A NEW PROGRAM TO STIMULATE THINKING ON THE INCLUSION OF ART IN EACH OF THE CITY'S DEPARTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PUBLIC ART MASTER PLAN PROCESS CONCLUDED IN MARCH OF 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE LED BY THE TREASURER COMPLETES THE INITIAL FORM 990. THIS IS THEN PRESENTED TO THE EXECUTIVE COMMITTEE FOR APPROVAL, AND THEN BROUGHT TO THE FULL BOARD FOR A VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT THIS TIME, ROSWELL ARTS FUND MAKES THEIR GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. ON A REGULAR BASIS SHARED WITH THE CITY OF ROSWELL (STAFF AND MEMBERS OF CITY COUNCIL) AND ANY AND ALL GRANTING ORGANIZATIONS. IN ADDITION ALL BOARD AND STAFF CANDIDATES ARE PROVIDED COPIES OF ALL LEGAL AND FINANCIAL DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEVELOPMENT CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 68,076. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,076.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0183641
IRS990/TotalAssetsEOYAmt0211713
IRS990/TotalAssetsGrp/BOYAmt0183641
IRS990/TotalAssetsGrp/EOYAmt0211713
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0154729
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0110281
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0132086
IRS990/TotalFunctionalExpensesGrp/TotalAmt0242367
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt078
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt078
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0183641
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0211635
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0132086
IRS990/TotalProgramServiceRevenueAmt0115505
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0127
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0115505
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270361
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0183641
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0211713
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0183641
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0211635
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 768136
IRS990/USAddress/CityNm0ROSWELL
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030076
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0WWW.ROSWELLARTSFUND.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY SMALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07708176674
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROSWELL ARTS FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0ROSW
ReturnHeader/Filer/EIN0464829028
ReturnHeader/Filer/PhoneNum07708176674
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 768136
ReturnHeader/Filer/USAddress/CityNm0ROSWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030076

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