Civic Intelligence

Alleghany Highlands Arts and Crafts Center Inc.

990 • Fiscal year 2020 • EIN 54-1241226

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 13, 2021

PO Box 273Clifton Forge, VA 24422

(540) 862-4447

Siviq Scores

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

Liabilities / Assets

54th percentile

0.07x

Higher debt load relative to assets than 54% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.30x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

60th percentile

$32,000

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 26.7% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

45th percentile

3.9%

Faster asset growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

48th percentile

-1.8%

Faster revenue growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$537,761

Up $20,245 (+3.9%) from 2019

Net Assets

Down

$502,337

Down $11,333 (-2.2%) from 2019

Liabilities

Up

$35,424

Up $31,578 (+821%) from 2019

Revenue

Down

$119,890

Down $2,210 (-1.8%) from 2019

Expenses

Down

$132,172

Down $3,611 (-2.7%) from 2019

Net Income

Up

-$12,282

Up $1,401 (+10%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $567,417Liabilities 2011: $3,325Net Assets 2011: $564,0922011Assets 2012: $542,900Liabilities 2012: $2,926Net Assets 2012: $539,9742012Assets 2013: $543,582Liabilities 2013: $2,872Net Assets 2013: $540,7102013Assets 2014: $557,612Liabilities 2014: $2,987Net Assets 2014: $554,6252014Assets 2015: $545,509Liabilities 2015: $2,979Net Assets 2015: $542,5302015Assets 2016: $527,143Liabilities 2016: $8,077Net Assets 2016: $519,0662016Assets 2017: $530,695Liabilities 2017: $8,234Net Assets 2017: $522,4612017Assets 2018: $517,958Liabilities 2018: $3,646Net Assets 2018: $514,3122018Assets 2019: $517,516Liabilities 2019: $3,846Net Assets 2019: $513,6702019Assets 2020: $537,761Liabilities 2020: $35,424Net Assets 2020: $502,3372020Assets 2021: $603,043Liabilities 2021: $11,216Net Assets 2021: $591,8272021Assets 2022: $586,717Liabilities 2022: $12,294Net Assets 2022: $574,4232022Assets 2023: $619,391Liabilities 2023: $7,958Net Assets 2023: $611,4332023Assets 2024: $626,917Liabilities 2024: $4,494Net Assets 2024: $622,4232024Assets 2025: $953,709Liabilities 2025: $4,674Net Assets 2025: $949,0352025

Highlighted filing

2020

Assets$537,761
Liabilities$35,424
Net Assets$502,337

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $124,2152011Expenses 2012: $130,4282012Expenses 2013: $126,0352013Revenue 2014: $100,241Expenses 2014: $127,373Net Income 2014: -$27,1322014Revenue 2015: $111,251Expenses 2015: $124,759Net Income 2015: -$13,5082015Revenue 2016: $92,868Expenses 2016: $120,890Net Income 2016: -$28,0222016Revenue 2017: $103,059Expenses 2017: $126,820Net Income 2017: -$23,7612017Revenue 2018: $114,140Expenses 2018: $138,599Net Income 2018: -$24,4592018Revenue 2019: $122,100Expenses 2019: $135,783Net Income 2019: -$13,6832019Revenue 2020: $119,890Expenses 2020: $132,172Net Income 2020: -$12,2822020Revenue 2021: $156,882Expenses 2021: $139,342Net Income 2021: $17,5402021Revenue 2022: $153,658Expenses 2022: $140,425Net Income 2022: $13,2332022Revenue 2023: $161,515Expenses 2023: $153,423Net Income 2023: $8,0922023Revenue 2024: $143,122Expenses 2024: $173,066Net Income 2024: -$29,9442024Revenue 2025: $447,168Expenses 2025: $183,276Net Income 2025: $263,8922025

Highlighted filing

2020

Revenue$119,890
Expenses$132,172
Net Income-$12,282
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 13, 2021
Return Version
2019v5.0
Gross Receipts
$157,598
Mission and Program Overview

Mission

PROMOTING THE ARTS

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$222,377$258,037▲ $35,660
Investments in Publicly Traded Securities$272,437$253,386▼ $19,051
Cash and Non-Interest-Bearing Accounts$4,971$21,223▲ $16,252
Savings and Temporary Cash Investments$12,150--
Inventories for Sale or Use$5,581$5,115▼ $466
Total Assets$517,516$537,761▲ $20,245
Liabilities
Mortgage Notes Payable Secured by Investment Property-$32,000-
Accounts Payable and Accrued Expenses$3,846$3,424▼ $422
Total Liabilities$3,846$35,424▲ $31,578
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$513,670$502,337▼ $11,333
Total Net Assets Fund Balance$513,670$502,337▼ $11,333
Total Liabilities and Net Assets / Fund Balance$517,516$537,761▲ $20,245

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$252,072$373,531$625,603
Equipment$958$74,948$75,906
Land$5,007-$5,007
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cornelia BakerExecutive DiFT$32,000$32,000
Nancy Newhard-farrarFormer ExecPT$6,000$6,000

Board Members and Trustees

NameTitle
Betsy CarterPresident
Ann DrewryDirector
Ann WrightDirector
Cathy DrummerDirector
Kaarn ThomasDirector
Kevin PersingerDirector
Kyle KeyserDirector
Libby BurgerDirector
Lm CarterDirector
Lois McmullanDirector
Nancy TyreeDirector
Sonya HowellDirector
Dennis NelsonTreasurer
Anne KoethckeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$104,028
Program Service Revenue
$0
Investment Income
$65
Other Revenue
$15,797
All Other Contributions
$49,179
Change in Net Assets
$-12,282
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,006
Salaries, Compensation, and Employee Benefits$65,166
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$34,200$3,800-$38,000
Occupancy$28,170--$28,170
Other Salaries and Wages$20,228$2,248-$22,476
Depreciation Depletion$15,460$2,139-$17,599
Insurance$4,678$1,559-$6,237
Payroll Taxes$4,221$469-$4,690
Advertising$1,320$1,320-$2,640
Office Expenses-$2,322-$2,322
Fees for Services Accounting-$910-$910
Other Expenses$853$1,378-$853
Conferences and Meetings$829--$829
Fees for Services Other-$300-$300
Total Functional Expenses$115,727$16,445$0$132,172
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
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
Yes
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

Buddy carter betsy carter board member board member husband/wife

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

The board schedules a meeting to review and approve the form 990 before it is electronically submitted to the irs.

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

If a conflict of interest arrises, a special meeting is held to decide how to best resolve the conflict in a professional manner.

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

The board sets what is considered a reasonable salary for the executive director.

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

The board sets reasonable salaries for all other key employees.

Form 990, Page 6, Part VI, Line 19

If a member or members of the public want to review the governing documents of the organization, an appointment is made for them to visit the organization where the documents are made available for their review.

Filing and Contact Details

Filer

Filer Name
Alleghany Highlands
EIN
54-1241226
Phone
5408624447
Address
PO BOX 273, CLIFTON FORGE, VA 24422

Signing Officer

Name
Dennis Nelson
Title
Treasurer
Phone
5408624447
Signed
2021-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Nelson
Legal Domicile
Va
Voting Board Members
15
Independent Board Members
15
Employees
4
Volunteers
40

Preparer

Firm
Persinger Company Cpas Inc
Address
PO BOX 60, COVINGTON, VA 24426
Preparer
Kurt a Feazell
Phone
5409622248
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IRS990/OtherExpensesGrp/Desc2PROGRAMS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01378
IRS990/OtherExpensesGrp/ProgramServicesAmt05768
IRS990/OtherExpensesGrp/ProgramServicesAmt1853
IRS990/OtherExpensesGrp/TotalAmt05768
IRS990/OtherExpensesGrp/TotalAmt11378
IRS990/OtherExpensesGrp/TotalAmt2853
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02248
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt020228
IRS990/OtherSalariesAndWagesGrp/TotalAmt022476
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0469
IRS990/PayrollTaxesGrp/ProgramServicesAmt04221
IRS990/PayrollTaxesGrp/TotalAmt04690
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DENNIS NELSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0OFFERING INSTRUCTION IN ARTS AND CRAFTS THROUGH WORKSHOPS DEMOS, MEETINGS, LECTURES, ETC; PROGRAMS FOR CIVIC ORGANIZATIONS; PUBLIC SCHOOL PROGRAMS; STUDENT TOURS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt038576
IRS990/ProgSrvcAccomActy3Grp/Desc0MARKETING THE ARTISTIC OUTPUT OF ARTISTS AND CRAFTSPERSONS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt038575
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt099884
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt025
IRS990/PYOtherExpensesAmt068738
IRS990/PYOtherRevenueAmt022191
IRS990/PYRevenuesLessExpensesAmt0-13683
IRS990/PYSalariesCompEmpBnftPaidAmt067045
IRS990/PYTotalExpensesAmt0135783
IRS990/PYTotalRevenueAmt0122100
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-12282
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012150
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SALE OF ARTWORK ON CONSIGNMENT 139,597
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0104028
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt099884
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt092466
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt083218
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt070461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0450057
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt065
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0111
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt053505
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt022191
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt021668
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt019833
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt022400
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0139597
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.76310
IRS990ScheduleA/PublicSupportPY170Pct00.79990
IRS990ScheduleA/PublicSupportTotal170Amt0450057
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0104028
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt099884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt092466
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt083218
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt070461
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0450057
IRS990ScheduleA/TotalSupportAmt0589765
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0252072
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0373531
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0625603
IRS990ScheduleD/EquipmentGrp/BookValueAmt0958
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074948
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt075906
IRS990ScheduleD/LandGrp/BookValueAmt05007
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05007
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0258037
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BUDDY CARTER BETSY CARTER BOARD MEMBER BOARD MEMBER HUSBAND/WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD SCHEDULES A MEETING TO REVIEW AND APPROVE THE FORM 990 BEFORE IT IS ELECTRONICALLY SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF A CONFLICT OF INTEREST ARRISES, A SPECIAL MEETING IS HELD TO DECIDE HOW TO BEST RESOLVE THE CONFLICT IN A PROFESSIONAL MANNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD SETS WHAT IS CONSIDERED A REASONABLE SALARY FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD SETS REASONABLE SALARIES FOR ALL OTHER KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IF A MEMBER OR MEMBERS OF THE PUBLIC WANT TO REVIEW THE GOVERNING DOCUMENTS OF THE ORGANIZATION, AN APPOINTMENT IS MADE FOR THEM TO VISIT THE ORGANIZATION WHERE THE DOCUMENTS ARE MADE AVAILABLE FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0517516
IRS990/TotalAssetsEOYAmt0537761
IRS990/TotalAssetsGrp/BOYAmt0517516
IRS990/TotalAssetsGrp/EOYAmt0537761
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0104028
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016445
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0115727
IRS990/TotalFunctionalExpensesGrp/TotalAmt0132172
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03846
IRS990/TotalLiabilitiesEOYAmt035424
IRS990/TotalLiabilitiesGrp/BOYAmt03846
IRS990/TotalLiabilitiesGrp/EOYAmt035424
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0513670
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0502337
IRS990/TotalProgramServiceExpensesAmt0115727
IRS990/TotalReportableCompFromOrgAmt038000
IRS990/TotalRevenueGrp/ExclusionAmt015862
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0119890
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0517516
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0537761
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0828 WHITE OAK DR

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.54$0.05$9.49$4.47$1.83$2.64
2024Detailed filing. Detailed filing data is available for this year.$6.27$0.04$6.22$1.43$1.73$0.30
2023Detailed filing. Detailed filing data is available for this year.$6.19$0.08$6.11$1.62$1.53$0.08
2022Detailed filing. Detailed filing data is available for this year.$5.87$0.12$5.74$1.54$1.40$0.13
2021Detailed filing. Detailed filing data is available for this year.$6.03$0.11$5.92$1.57$1.39$0.18
2020Detailed filing. Detailed filing data is available for this year.$5.38$0.35$5.02$1.20$1.32$0.12
2019Detailed filing. Detailed filing data is available for this year.$5.18$0.04$5.14$1.22$1.36$0.14
2018Detailed filing. Detailed filing data is available for this year.$5.18$0.04$5.14$1.14$1.39$0.24
2017Detailed filing. Detailed filing data is available for this year.$5.31$0.08$5.22$1.03$1.27$0.24
2016Detailed filing. Detailed filing data is available for this year.$5.27$0.08$5.19$0.93$1.21$0.28
2015Detailed filing. Detailed filing data is available for this year.$5.46$0.03$5.43$1.11$1.25$0.14
2014Detailed filing. Detailed filing data is available for this year.$5.58$0.03$5.55$1.00$1.27$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.03$5.41$1.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.43$0.03$5.40$1.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$0.03$5.64$1.24