Civic Intelligence

Rowan County Arts Promotion Foundation Inc.

EIN 51-0611960 • 501(c)3 • Morehead, KY

Pub. 78 Eligible990-N Coverage

Profile

PROMOTING ART

205 East Main StMorehead, KY 40351

rcartscenter.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

11th percentile

-79%

Higher net margin than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

16th percentile

-65%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

-4.2%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$35,708

Down $66,986 (-65%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$35,708

Down $66,986 (-65%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin11th percentile

Revenue

Down

$84,878

Down $3,679 (-4.2%) from 2024

Expenses

Up

$151,864

Up $66,914 (+79%) from 2024

Net Income

Down

-$66,986

Down $70,593 (-1957%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$150K$100K$50K$0Assets 2014: $78,250Liabilities 2014: $02014Assets 2015: $89,558Liabilities 2015: $02015Assets 2016: $94,636Liabilities 2016: $02016Assets 2017: $95,513Liabilities 2017: $0Net Assets 2017: $95,5132017Assets 2018: $88,640Liabilities 2018: $0Net Assets 2018: $88,6402018Assets 2019: $80,016Liabilities 2019: $0Net Assets 2019: $80,0162019Assets 2020: $102,229Liabilities 2020: $0Net Assets 2020: $102,2292020Assets 2021: $131,274Net Assets 2021: $131,2742021Assets 2022: $144,628Net Assets 2022: $144,6282022Assets 2023: $99,087Net Assets 2023: $99,0872023Assets 2024: $102,694Net Assets 2024: $102,6942024Assets 2025: $35,708Net Assets 2025: $35,7082025

Highlighted filing

2025

Assets$35,708
Liabilities-
Net Assets$35,708
Open 2025 Filing

Operations Trend

Revenue Growth48th percentile

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

$200K$100K$0-$100KRevenue 2014: $63,574Expenses 2014: $49,409Net Income 2014: $14,1652014Revenue 2015: $56,568Expenses 2015: $45,260Net Income 2015: $11,3082015Revenue 2016: $54,678Expenses 2016: $49,600Net Income 2016: $5,0782016Revenue 2017: $44,569Expenses 2017: $43,682Net Income 2017: $8872017Revenue 2018: $69,927Expenses 2018: $76,800Net Income 2018: -$6,8732018Revenue 2019: $65,856Expenses 2019: $74,480Net Income 2019: -$8,6242019Revenue 2020: $57,586Expenses 2020: $35,373Net Income 2020: $22,2132020Revenue 2021: $64,830Expenses 2021: $35,785Net Income 2021: $29,0452021Revenue 2022: $74,744Expenses 2022: $61,390Net Income 2022: $13,3542022Revenue 2023: $45,467Expenses 2023: $91,008Net Income 2023: -$45,5412023Revenue 2024: $88,557Expenses 2024: $84,950Net Income 2024: $3,6072024Revenue 2025: $84,878Expenses 2025: $151,864Net Income 2025: -$66,9862025

Highlighted filing

2025

Revenue$84,878
Expenses$151,864
Net Income-$66,986
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,708
Liabilities
-
Net assets
$35,708
Revenue
$84,878
Expenses
$151,864
Net income
-$66,986
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.36$0.36$0.85$1.52$0.67
2024Detailed filing. Detailed filing data is available for this year.$1.03$1.03$0.89$0.85$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.99$0.45$0.91$0.46
2022Detailed filing. Detailed filing data is available for this year.$1.45$1.45$0.75$0.61$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.31$1.31$0.65$0.36$0.29
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.58$0.35$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.66$0.74$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.70$0.77$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.45$0.44$0.01
2016Summary only. Only limited summary data is available for this year.$0.95$0.00$0.55$0.50$0.05
2015Summary only. Only limited summary data is available for this year.$0.90$0.00$0.57$0.45$0.11
2014Summary only. Only limited summary data is available for this year.$0.78$0.00$0.64$0.49$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 1, 2025
Return Version
2024v5.0
Gross Receipts
$84,878
Mission and Program Overview

Mission

PROMOTING ART

Program Services

DescriptionGrantsExpenses
ARTS IN THE COMMUNITY BENEFITING OVER 9000 PEOPLE GALLERY AND EXHIBITS BENEFITING OVER 3000 PEOPLE ART EXHIBITS INCLUDING SCULPTURES, WATERCOLOR, OIL AND FOUNDATION-$151,864
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WAYLAN COFFEESecretary/Tr-$0--
NUNA CAMUELVice Chair-$0--
JOY BROWNChair-$0--
Filing and Contact Details

Filer

Filer Name
Rowan County Arts Promotion
EIN
51-0611960
Phone
6067839857
Address
205 EAST MAIN ST, MOREHEAD, KY 40351

Signing Officer

Name
Joy Brown
Title
Chair
Phone
6067839857
Signed
2025-10-01
Discuss with paid preparer
Yes

Preparer

Firm
Donna Hendrix CPA Psc
Address
550 W 1ST ST PO BOX 449, MOREHEAD, KY 40351
Preparer
Sherman Sparks
Phone
6067844451
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 7,313 6,988 1,307 supplies 12,552 arts festival 15,935 exhibit expense 2,586 total 46,681”

Raw XML Appendix118 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0WAYLAN COFFEE
IRS990EZ/BooksInCareOfDetail/PhoneNum06067839857
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0205 EAST MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MOREHEAD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040351
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0102694
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt035708
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt015355
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-66986
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04363
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0102694
IRS990EZ/Form990TotalAssetsGrp/EOYAmt035708
IRS990EZ/GrossReceiptsAmt084878
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0102694
IRS990EZ/NetAssetsOrFundBalancesEOYAmt035708
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0102694
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt035708
IRS990EZ/OccupancyRentUtltsAndMaintAmt0100820
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WAYLAN COFFEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NUNA CAMUEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOY BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CHAIR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt046681
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTING ART
IRS990EZ/ProgramServiceRevenueAmt069523
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ARTS IN THE COMMUNITY BENEFITING OVER 9000 PEOPLE GALLERY AND EXHIBITS BENEFITING OVER 3000 PEOPLE ART EXHIBITS INCLUDING SCULPTURES, WATERCOLOR, OIL AND FOUNDATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0151864
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0151864
IRS990EZ/TotalProgramServiceExpensesAmt0151864
IRS990EZ/TotalRevenueAmt084878
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0RCARTSCENTER.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt015355
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt040412
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt013987
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt029904
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt064830
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0164488
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0193988
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0164488
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt015355
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt040412
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt013987
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt029904
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt064830
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0164488
IRS990ScheduleA/TotalSupportAmt0164488
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 7,313 6,988 1,307 SUPPLIES 12,552 ARTS FESTIVAL 15,935 EXHIBIT EXPENSE 2,586 TOTAL 46,681
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOY BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum06067839857
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROWAN COUNTY ARTS PROMOTION
ReturnHeader/Filer/BusinessNameControlTxt0ROWA
ReturnHeader/Filer/EIN0510611960
ReturnHeader/Filer/PhoneNum06067839857
ReturnHeader/Filer/USAddress/AddressLine1Txt0205 EAST MAIN ST
ReturnHeader/Filer/USAddress/CityNm0MOREHEAD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040351
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205528401
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DONNA HENDRIX CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0550 W 1ST ST PO BOX 449
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOREHEAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040351
ReturnHeader/PreparerPersonGrp/PhoneNum06067844451
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHERMAN SPARKS
ReturnHeader/ReturnTs02025-10-14T14:12:27-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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