Civic Intelligence

The Arts Campus at Willits

990 • Fiscal year 2019 • EIN 47-3091347

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 07, 2020

360 Market StreetBasalt, CO 81621

(323) 273-1890

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.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

95th percentile

70%

Higher net margin than 95% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$130,278

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

98th percentile

304%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

94th percentile

120%

Faster revenue growth than 94% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,366,257

Up $1,027,818 (+304%) from 2018

Net Assets

Up

$1,354,609

Up $1,029,445 (+317%) from 2018

Liabilities

Down

$11,648

Down $1,627 (-12%) from 2018

Revenue

Up

$1,480,678

Up $806,585 (+120%) from 2018

Expenses

Down

$451,233

Down $153,033 (-25%) from 2018

Net Income

Up

$1,029,445

Up $959,618 (+1374%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2016: $1,900Net Assets 2016: $1,9002016Assets 2017: $85,043Liabilities 2017: $0Net Assets 2017: $85,0432017Assets 2018: $338,439Liabilities 2018: $13,275Net Assets 2018: $325,1642018Assets 2019: $1,366,257Liabilities 2019: $11,648Net Assets 2019: $1,354,6092019Assets 2020: $6,022,999Liabilities 2020: $2,065,018Net Assets 2020: $3,957,9812020Assets 2021: $8,653,931Liabilities 2021: $3,120,236Net Assets 2021: $5,533,6952021Assets 2022: $8,911,223Liabilities 2022: $3,980,103Net Assets 2022: $4,931,1202022Assets 2023: $9,478,990Liabilities 2023: $4,042,490Net Assets 2023: $5,436,5002023Assets 2024: $9,047,179Liabilities 2024: $3,892,794Net Assets 2024: $5,154,3852024

Highlighted filing

2019

Assets$1,366,257
Liabilities$11,648
Net Assets$1,354,609

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $134,601Expenses 2016: $132,701Net Income 2016: $1,9002016Revenue 2017: $436,514Expenses 2017: $353,371Net Income 2017: $83,1432017Revenue 2018: $674,093Expenses 2018: $604,266Net Income 2018: $69,8272018Revenue 2019: $1,480,678Expenses 2019: $451,233Net Income 2019: $1,029,4452019Revenue 2020: $2,383,486Expenses 2020: $403,080Net Income 2020: $1,980,4062020Revenue 2021: $2,059,317Expenses 2021: $851,725Net Income 2021: $1,207,5922021Revenue 2022: $1,368,054Expenses 2022: $1,975,927Net Income 2022: -$607,8732022Revenue 2023: $2,732,883Expenses 2023: $2,234,358Net Income 2023: $498,5252023Revenue 2024: $2,232,417Expenses 2024: $2,589,446Net Income 2024: -$357,0292024

Highlighted filing

2019

Revenue$1,480,678
Expenses$451,233
Net Income$1,029,445
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 7, 2020
Return Version
2019v5.0
Gross Receipts
$1,496,188
Mission and Program Overview

Mission

The arts campus at willits presents exceptional performing arts, cultural events, and thought-provoking programming that sustain a connected, engaged and inspired community.

PERFORMING ARTS THEATER

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$80,000$791,350▲ $711,350
Cash and Non-Interest-Bearing Accounts$32,395$334,996▲ $302,601
Land, Buildings, and Equipment, Net$204,780$237,168▲ $32,388
Accounts Receivable$18,817--
Prepaid Expenses and Deferred Charges$1,447$2,743▲ $1,296
Total Assets$338,439$1,366,257▲ $1,027,818
Other Assets Total$1,000--
Liabilities
Accounts Payable and Accrued Expenses$13,275$11,648▼ $1,627
Total Liabilities$13,275$11,648▼ $1,627
Net Assets / Fund Balance
Net Assets With Donor Restrictions$80,000$869,850▲ $789,850
Net Assets Without Donor Restrictions$245,164$484,759▲ $239,595
Total Net Assets Fund Balance$325,164$1,354,609▲ $1,029,445
Total Liabilities and Net Assets / Fund Balance$338,439$1,366,257▲ $1,027,818

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$209,115-$209,115
Equipment$28,053$7,513$35,566
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ryan HoneyExecutive DiFT$105,397$24,881$130,278

Board Members and Trustees

NameTitle
Julia MarshallPresident
Chase CarterDirector
Cheryl NiroDirector
Cindy ShirkDirector
Dan MarkoyaDirector
Dick CarterDirector
Donn WillinsDirector
Janie RichDirector
Jeff OrsulakDirector
Loren JenkinsDirector
Mary ConoverDirector
Jody EdwardsSecretary
Kelly BoggsTreasurer
Michael LipkinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,327,129
Program Service Revenue
$109,964
Investment Income
$0
Other Revenue
$43,585
All Other Contributions
$1,312,129
Change in Net Assets
$1,029,445

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,480,678
Revenue Not Reported on Form 990
$32,310
Total Revenue per Audited Statements
$1,512,988
Total Revenue per Form 990
$1,480,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$253,139
Other Expenses$198,094
Total Fundraising Expense$115,288
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$69,326$11,772$49,706$130,804
Other Salaries and Wages$55,902$9,493$40,081$105,476
Advertising$16,184$2,042$7,519$25,745
Depreciation Depletion$19,211$607$404$20,222
Fees for Services Other$18,115$1,007$1,006$20,128
Payroll Taxes$8,652$1,468$6,203$16,323
Occupancy$14,221$450$299$14,970
Conferences and Meetings-$8,075$4,122$12,197
Travel$3,753$637$2,691$7,081
Fees for Services Accounting-$5,696-$5,696
Office Expenses$2,536$430$1,818$4,784
Insurance$1,464$249$1,050$2,763
Other Employee Benefits$284$49$203$536
Other Expenses$260$44$186$490
All Other Expenses-$450-$450
Total Functional Expenses$291,706$44,239$115,288$451,233

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$483,543
Expenses per Audited Statements$451,233
Total Expenses per Form 990$451,233
Expenses Not Reported on Form 990$32,310
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
Yes
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, Page 6, Part VI, Line 2

Dick carter and chase carter parent / child

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

Tacaw provides a copy of the form 990 to all board members for review and comment prior to filing with the irs.

Form 990, Page 6, Part VI, Line 12C

Members of the board of directors complete a copy of the conflict of interest statement each year.

Form 990, Page 6, Part VI, Line 15A

Tacaw board members consult nonprofit salary reviews to determine whether executive director salaries are excessive.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
The Arts Campus at Willits
EIN
47-3091347
Phone
3232731890
Address
360 MARKET STREET, BASALT, CO 81621

Signing Officer

Name
Ryan Honey
Title
Executive Director
Phone
3232731890
Signed
2020-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Honey
Formed
2015
Legal Domicile
Co
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
14

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Ken Roth
Phone
3038308109
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Members of the board of directors serve on a volunteer basis.

Form 990, Part XI, Line 9

Concessions cogs - net with revenue 15,510 concessions cogs - net with revenue -15,510

Financial Statement Notes

Schedule D, Page 3, Part X

Tacaw is exempt from federal and state income taxes under the provisions of internal revenue code section 501(c)(3). Accordingly, no provision or liability for income taxes has been provided in the accompanying financial statements.

Schedule D, Page 4, Part XI, Line 2D

Concessions cogs - net with revenue 15,510

Schedule D, Page 4, Part XII, Line 2D

Concessions cogs - net with revenue 15,510

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IRS990/NetAssetsOrFundBalancesEOYAmt01354609
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt026657
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt026657
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt016928
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt016928
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0245164
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0484759
IRS990/NoncashContributionsAmt021309
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0299
IRS990/OccupancyGrp/ManagementAndGeneralAmt0450
IRS990/OccupancyGrp/ProgramServicesAmt014221
IRS990/OccupancyGrp/TotalAmt014970
IRS990/OfficeExpensesGrp/FundraisingAmt01818
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0430
IRS990/OfficeExpensesGrp/ProgramServicesAmt02536
IRS990/OfficeExpensesGrp/TotalAmt04784
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01000
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0203
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt049
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0284
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0536
IRS990/OtherExpensesGrp/Desc0ARTIST FEES
IRS990/OtherExpensesGrp/Desc1TICKET PROCESSING FEES
IRS990/OtherExpensesGrp/Desc2ARTIST HOSPITALITY
IRS990/OtherExpensesGrp/Desc3OTHER
IRS990/OtherExpensesGrp/FundraisingAmt0186
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01770
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt144
IRS990/OtherExpensesGrp/ProgramServicesAmt080058
IRS990/OtherExpensesGrp/ProgramServicesAmt11740
IRS990/OtherExpensesGrp/ProgramServicesAmt2260
IRS990/OtherExpensesGrp/TotalAmt080058
IRS990/OtherExpensesGrp/TotalAmt11770
IRS990/OtherExpensesGrp/TotalAmt21740
IRS990/OtherExpensesGrp/TotalAmt3490
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt040081
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09493
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt055902
IRS990/OtherSalariesAndWagesGrp/TotalAmt0105476
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt06203
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01468
IRS990/PayrollTaxesGrp/ProgramServicesAmt08652
IRS990/PayrollTaxesGrp/TotalAmt016323
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt080000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0791350
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01447
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02743
IRS990/PrincipalOfficerNm0RYAN HONEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0109964
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0109964
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0385897
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0377304
IRS990/PYOtherRevenueAmt0113398
IRS990/PYProgramServiceRevenueAmt0174798
IRS990/PYRevenuesLessExpensesAmt069827
IRS990/PYSalariesCompEmpBnftPaidAmt0226962
IRS990/PYTotalExpensesAmt0604266
IRS990/PYTotalRevenueAmt0674093
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01029445
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt016928
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0109964
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01327129
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0385897
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0302815
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0134601
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02150442
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016928
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt016928
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0565320
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt02150442
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01327129
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0385897
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0302815
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0134601
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02150442
IRS990ScheduleA/TotalSupportAmt02167370
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/BookValueAmt0209115
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0209115
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt016800
IRS990ScheduleD/DonatedServicesUseFcltsAmt016800
IRS990ScheduleD/EquipmentGrp/BookValueAmt028053
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07513
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035566
IRS990ScheduleD/ExpensesNotReportedAmt032310
IRS990ScheduleD/ExpensesSubtotalAmt0451233
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt015510
IRS990ScheduleD/OtherRevenueAmt015510
IRS990ScheduleD/RevenueNotReportedAmt032310
IRS990ScheduleD/RevenueSubtotalAmt01480678
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TACAW IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CONCESSIONS COGS - NET WITH REVENUE 15,510
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CONCESSIONS COGS - NET WITH REVENUE 15,510
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0237168
IRS990ScheduleD/TotalExpensesPerForm990Amt0451233
IRS990ScheduleD/TotalRevenuePerForm990Amt01480678
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01512988
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0483543
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE BOARD OF DIRECTORS SERVE ON A VOLUNTEER BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DICK CARTER AND CHASE CARTER PARENT / CHILD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TACAW PROVIDES A COPY OF THE FORM 990 TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS OF THE BOARD OF DIRECTORS COMPLETE A COPY OF THE CONFLICT OF INTEREST STATEMENT EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TACAW BOARD MEMBERS CONSULT NONPROFIT SALARY REVIEWS TO DETERMINE WHETHER EXECUTIVE DIRECTOR SALARIES ARE EXCESSIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONCESSIONS COGS - NET WITH REVENUE 15,510 CONCESSIONS COGS - NET WITH REVENUE -15,510
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9

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