Civic Intelligence

Baker Arts Center Inc.

990 • Fiscal year 2017 • EIN 48-0890031

Jun 01, 2016 to May 31, 2017 • Filed on Sep 01, 2017

624 N Pershing AveLiberal, KS 67901

(620) 624-2810

Siviq Scores

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

Liabilities / Assets

44th percentile

0.02x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

60th percentile

0.07x

Higher debt load relative to revenue than 60% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

23rd percentile

-4.9%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

74th percentile

24%

Faster revenue growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$622,855

Down $32,277 (-4.9%) from 2016

Net Assets

Down

$610,636

Down $27,912 (-4.4%) from 2016

Liabilities

Down

$12,219

Down $4,365 (-26%) from 2016

Revenue

Up

$178,831

Up $34,085 (+24%) from 2016

Expenses

Up

$206,743

Up $14,388 (+7.5%) from 2016

Net Income

Up

-$27,912

Up $19,697 (+41%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $831,607Liabilities 2011: $7,629Net Assets 2011: $823,9782011Assets 2012: $773,437Liabilities 2012: $6,208Net Assets 2012: $767,2292012Assets 2013: $760,955Liabilities 2013: $14,221Net Assets 2013: $746,7342013Assets 2014: $724,396Liabilities 2014: $5,808Net Assets 2014: $718,5882014Assets 2015: $693,926Liabilities 2015: $7,769Net Assets 2015: $686,1572015Assets 2016: $655,132Liabilities 2016: $16,584Net Assets 2016: $638,5482016Assets 2017: $622,855Liabilities 2017: $12,219Net Assets 2017: $610,6362017Assets 2018: $601,842Liabilities 2018: $3,345Net Assets 2018: $598,4972018Assets 2019: $559,774Liabilities 2019: $9,733Net Assets 2019: $550,0412019Assets 2020: $554,920Liabilities 2020: $18,984Net Assets 2020: $535,9362020Assets 2021: $841,204Liabilities 2021: $2,250Net Assets 2021: $838,9542021Assets 2022: $814,874Liabilities 2022: $2,250Net Assets 2022: $812,6242022Assets 2023: $803,976Liabilities 2023: $2,355Net Assets 2023: $801,6212023Assets 2024: $916,805Liabilities 2024: $74,689Net Assets 2024: $842,1162024

Highlighted filing

2017

Assets$622,855
Liabilities$12,219
Net Assets$610,636

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $182,817Expenses 2011: $174,895Net Income 2011: $7,9222011Expenses 2012: $158,3962012Revenue 2013: $145,492Expenses 2013: $165,987Net Income 2013: -$20,4952013Revenue 2014: $128,930Expenses 2014: $157,076Net Income 2014: -$28,1462014Revenue 2015: $147,961Expenses 2015: $180,392Net Income 2015: -$32,4312015Revenue 2016: $144,746Expenses 2016: $192,355Net Income 2016: -$47,6092016Revenue 2017: $178,831Expenses 2017: $206,743Net Income 2017: -$27,9122017Revenue 2018: $142,579Expenses 2018: $154,718Net Income 2018: -$12,1392018Revenue 2019: $140,516Expenses 2019: $188,972Net Income 2019: -$48,4562019Revenue 2020: $127,854Expenses 2020: $141,959Net Income 2020: -$14,1052020Revenue 2021: $330,403Expenses 2021: $170,566Net Income 2021: $159,8372021Revenue 2022: $118,491Expenses 2022: $144,821Net Income 2022: -$26,3302022Revenue 2023: $191,773Expenses 2023: $202,776Net Income 2023: -$11,0032023Revenue 2024: $254,367Expenses 2024: $213,872Net Income 2024: $40,4952024

Highlighted filing

2017

Revenue$178,831
Expenses$206,743
Net Income-$27,912
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Sep 1, 2017
Return Version
2016v3.0
Gross Receipts
$232,079
Mission and Program Overview

Mission

NONE

Maintain art exhibits and activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$526,807$501,978▼ $24,829
Investments in Publicly Traded Securities$89,004$73,372▼ $15,632
Cash and Non-Interest-Bearing Accounts$8,460$35,836▲ $27,376
Savings and Temporary Cash Investments$28,500$11,669▼ $16,831
Accounts Receivable$2,361$0▼ $2,361
Total Assets$655,132$622,855▼ $32,277
Liabilities
Accounts Payable and Accrued Expenses$16,584$12,219▼ $4,365
Total Liabilities$16,584$12,219▼ $4,365
Net Assets / Fund Balance
Unrestricted Net Assets$563,239$535,327▼ $27,912
Permanently Rstr Net Assets$51,712$51,712→ $0
Temporarily Rstr Net Assets$23,597$23,597→ $0
Total Net Assets Fund Balance$638,548$610,636▼ $27,912
Total Liabilities and Net Assets / Fund Balance$655,132$622,855▼ $32,277

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$441,446$317,011$592,784
Other Land Buildings$3,712$142,852$136,121
Land$56,820-$56,820
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Toni SmithExecutive DirectorFT$33,711$33,711

Board Members and Trustees

NameTitle
-Chairman
-Vice-chairman
-Member
Jennifer LyddonMember
Jim MartinMember
Nathan MccaffreyMember
Suzanne CampbellMember
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$77,290
Program Service Revenue
$33,914
Investment Income
$18,316
Other Revenue
$49,311
All Other Contributions
$61,190
Change in Net Assets
$-27,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,282
Salaries, Compensation, and Employee Benefits$87,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$29,374$51,880-$81,254
All Other Expenses$5,691$8,662-$14,353
Depreciation Depletion-$10,514-$10,514
Advertising$10,356--$10,356
Insurance-$9,962-$9,962
Payroll Taxes-$6,207-$6,207
Office Expenses-$5,486-$5,486
Other Expenses$5,106$15,279-$5,106
Fees for Services Other-$1,180-$1,180
Fees for Services Accounting-$1,081-$1,081
Total Functional Expenses$61,674$145,069$0$206,743
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,584
Fundraising Direct Expenses$23,883
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Exhibits----
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
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, Part VI, Section B, Line 11B

The executive director, treasurer and bookkeeper are assigned the responsibility of working with the accountant to make sure the 990 is prepared and to review the 990 before it is filed.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Baker Arts Center Inc
EIN
48-0890031
Phone
6206242810
Address
624 N PERSHING AVE, LIBERAL, KS 67901

Signing Officer

Name
Toni Smith
Title
Executive Director
Phone
6206242810
Signed
2017-09-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Toni Smith
Formed
1986
Legal Domicile
Ks
Voting Board Members
12
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Hay - Rice & Associates Chtd
Address
PO BOX 2707, LIBERAL, KS 67905-2707
Preparer
Craig Hay CPA
Phone
6206248471
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31579
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4278
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022914
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15273
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23870
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31579
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4278
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt076487
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02216
IRS990/PYOtherExpensesAmt0113349
IRS990/PYOtherRevenueAmt043104
IRS990/PYProgramServiceRevenueAmt022939
IRS990/PYRevenuesLessExpensesAmt0-47609
IRS990/PYSalariesCompEmpBnftPaidAmt079006
IRS990/PYTotalExpensesAmt0192355
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0144746
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-27912
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt012395
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt033914
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028500
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011669
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0133874
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0148073
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0128647
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0130108
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0142833
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0683535
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt036894
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt034596
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt039002
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt045422
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt049428
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0205342
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0100046
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.63990
IRS990ScheduleA/PublicSupportPY170Pct00.62260
IRS990ScheduleA/PublicSupportTotal170Amt0568818
IRS990ScheduleA/SubstantialContributorsTotAmt0114717
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0133874
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0148073
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0128647
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0130108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0142833
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0683535
IRS990ScheduleA/TotalSupportAmt0888877
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/BookValueAmt0441446
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0317011
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0165673
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0592784
IRS990ScheduleD/LandGrp/BookValueAmt056820
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt056820
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03712
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0142852
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt010443
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0136121
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0501978
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ART EXHIBITS
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR, TREASURER AND BOOKKEEPER ARE ASSIGNED THE RESPONSIBILITY OF WORKING WITH THE ACCOUNTANT TO MAKE SURE THE 990 IS PREPARED AND TO REVIEW THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KS
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt023597
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt023597
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0655132
IRS990/TotalAssetsEOYAmt0622855
IRS990/TotalAssetsGrp/BOYAmt0655132
IRS990/TotalAssetsGrp/EOYAmt0622855
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt077290
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0145069
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt061674
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206743
IRS990/TotalGrossUBIAmt04849
IRS990/TotalLiabilitiesBOYAmt016584
IRS990/TotalLiabilitiesEOYAmt012219
IRS990/TotalLiabilitiesGrp/BOYAmt016584
IRS990/TotalLiabilitiesGrp/EOYAmt012219
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0638548
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0610636
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt061674
IRS990/TotalProgramServiceRevenueAmt033914
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt062778
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033914
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178831
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04849

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.17$0.75$8.42$2.54$2.14$0.40
2023Detailed filing. Detailed filing data is available for this year.$8.04$0.02$8.02$1.92$2.03$0.11
2022Detailed filing. Detailed filing data is available for this year.$8.15$0.02$8.13$1.18$1.45$0.26
2021Detailed filing. Detailed filing data is available for this year.$8.41$0.02$8.39$3.30$1.71$1.60
2020Detailed filing. Detailed filing data is available for this year.$5.55$0.19$5.36$1.28$1.42$0.14
2019Detailed filing. Detailed filing data is available for this year.$5.60$0.10$5.50$1.41$1.89$0.48
2018Detailed filing. Detailed filing data is available for this year.$6.02$0.03$5.98$1.43$1.55$0.12
2017Detailed filing. Detailed filing data is available for this year.$6.23$0.12$6.11$1.79$2.07$0.28
2016Detailed filing. Detailed filing data is available for this year.$6.55$0.17$6.39$1.45$1.92$0.48
2015Detailed filing. Detailed filing data is available for this year.$6.94$0.08$6.86$1.48$1.80$0.32
2014Detailed filing. Detailed filing data is available for this year.$7.24$0.06$7.19$1.29$1.57$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.61$0.14$7.47$1.45$1.66$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.73$0.06$7.67$1.58
2011Summary only. Only limited summary data is available for this year.$8.32$0.08$8.24$1.83$1.75$0.08