Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
EIN 54-2025348 • 501(c)3 • Harrisonburg, VA
Profile
The arts councile of the valley champions diverse artistic expression and promotes the arts as fundamental to a vibrant community. Arts council of the valley provides memorable arts experiences for individuals in the city of harrisonburg and rockingham county through our visual, literary, and performing arts programs, educational opportunities, and grants.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 9.9% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Assets
Down$192,784
Down $64,549 (-25%) from 2024
Liabilities
Down$3,687
Down $5,160 (-58%) from 2024
Net Assets
Down$189,097
Down $59,389 (-24%) from 2024
Revenue
Down$655,046
Down $3,612 (-0.5%) from 2024
Expenses
Down$714,435
Down $65,454 (-8.4%) from 2024
Net Income
Up-$59,389
Up $61,842 (+51%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The arts councile of the valley champions diverse artistic expression and promotes the arts as fundamental to a vibrant community. Arts council of the valley provides memorable arts experiences for individuals in the city of harrisonburg and rockingham county through our visual, literary, and performing arts programs, educational opportunities, and grants.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $209,972 | $147,261 | ▼ $62,711 |
| Land, Buildings, and Equipment, Net | $40,624 | $45,354 | ▲ $4,730 |
| Accounts Receivable | $6,737 | $169 | ▼ $6,568 |
| Total Assets | $257,333 | $192,784 | ▼ $64,549 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $8,847 | $3,687 | ▼ $5,160 |
| Total Liabilities | $8,847 | $3,687 | ▼ $5,160 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $248,486 | $189,097 | ▼ $59,389 |
| Total Net Assets Fund Balance | $248,486 | $189,097 | ▼ $59,389 |
| Total Liabilities and Net Assets / Fund Balance | $257,333 | $192,784 | ▼ $64,549 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $45,354 | $49,659 | $95,013 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jenny Burden | Executive Di | FT | $64,872 | $64,872 |
| Name | Title |
|---|---|
| Arnita Taliaferro | Board Direct |
| Carol Fleming | Board Direct |
| Derik Trissel | Board Direct |
| Ingrid De Sanctis | Board Direct |
| Katherine Schwartz | Board Direct |
| Mary Rouse | Board Direct |
| Puck Wade | Board Direct |
| Suzanne Mccahill Perrine | Board Direct |
| Valerie Smith | Member-at-la |
| Paul Riner | Past Preside |
| Beth Harter | Secretary |
| Austin Sachs | Treasurer |
| Ruby Hostetler | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $378,268 |
| Salaries, Compensation, and Employee Benefits | $315,454 |
| Total Fundraising Expense | $60,948 |
| Grants and Similar Amounts Paid | $20,713 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $232,528 | $29,066 | $29,066 | $290,660 |
| All Other Expenses | $26,697 | $16,126 | $32 | $42,855 |
| Payroll Taxes | $17,941 | $2,243 | $2,243 | $22,427 |
| Occupancy | $3,715 | $18,136 | - | $21,851 |
| Grants to Domestic Individuals | $20,713 | - | - | $20,713 |
| Fees for Services Accounting | - | $17,095 | - | $17,095 |
| Other Expenses | $11,064 | $2,951 | $738 | $14,753 |
| Information Technology | $13,083 | $267 | - | $13,350 |
| Advertising | $9,924 | - | $2,481 | $12,405 |
| Insurance | $3,851 | $963 | - | $4,814 |
| Depreciation Depletion | $554 | $2,707 | - | $3,261 |
| Pension Plan Contributions | $1,893 | $237 | $237 | $2,367 |
| Office Expenses | $199 | $971 | - | $1,170 |
| Conferences and Meetings | $-2 | $-1 | - | $-3 |
| Total Functional Expenses | $562,413 | $91,074 | $60,948 | $714,435 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $714,435 |
| Total Expenses per Form 990 | $714,435 |
| Total Expenses per Audited Statements | $497,094 |
| Expenses Not Reported on Form 990 | $-217,341 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $35,379 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Great Community | $19,389 | $19,389 | - | $19,389 |
| Annual Appeal | $15,990 | $15,990 | - | $15,990 |
| Total Events | $35,379 | $35,379 | - | $35,379 |
“No review was or will be conducted.”
“In accordance with the articles of incorporations for the arts council of the valley, if a conflict becomes known or if a member discloses his or her interest, the board of directors must vote to authorize the contract or transaction for which there is a potential conflict of interest.”
“The president and treasurer independently review the director's performance as compared to establizhed annual goals.”
“Each board member also provides written comments summarized in the performance review shared with the director. The salary is appropriate to the associated responsibilities and other comparative compenstaion.”
“No documents available to the public”
“The arts councile of the valley champions diverse artistic expression and promotes the arts as fundamental to a vibrant community. Arts council of the valley provides memorable arts experiences for individuals in the city of harrisonburg and rockingham county through our visual, literary, and performing arts programs, educational opportunities, and grants.”
“Court square theater is a unique, one-of-a-kind, single-screen theater located in the heart of downtown harrsionburg. Once the site of the old rockingham motor corporation, the architects of the theater kept and repurposed many interior and exterior building details giving court square theater distinct charm and historic ambiance. The arts council of the valley offers documentary, independent and foreign films, as well as recognizable cult-classics for individuals of all ages. Court square theater features plays from local community theater groups, film series, dance performance, comedy troupes, lectures and symposia, and music events, which brings an electric mix of flavor to our community. In the past our organization has collaborated with the go local film series, the valley playhouse, benefit concerts for the boys and girls club and the collins center, local rotary group programming, the latino film festival, and much, much more”
“Advancing the arts grants: acv provides monetary awards and facility venue grants for artists, teachers, and students through our advancing the arts granting initiative. The arts council solicits proposals from local articst, area public schools, universities and colleges. This initiative affords us the opportunity to give back to the community so creative individuals can see their projects come to fruition. Acv organizes a panel of art professionals who review grant propsals and make selections. This opportunity is afforded to individuals of all age levels and demographics. Past recipients include, stone spring elementary school; wanchi huang, professor of violin at james madison university; south river elementary school; shenandoah writers association write-brained program; and the super g8 film festival.”
“Theater expenses netted against revenue -217,341 theater expenses netted against revenue 217,341”
“Theater expenses netted against revenue -217,341”
“Theater expenses netted against revenue -217,341”
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/ActivityOrMissionDesc | 0 | THE ARTS COUNCILE OF THE VALLEY CHAMPIONS DIVERSE ARTISTIC EXPRESSION AND PROMOTES THE ARTS AS FUNDAMENTAL TO A VIBRANT COMMUNITY. ARTS COUNCIL OF THE VALLEY PROVIDES MEMORABLE ARTS EXPERIENCES FOR INDIVIDUALS IN THE CITY OF HARRISONBURG AND ROCKINGHAM COUNTY THROUGH OUR VISUAL, LITERARY, AND PERFORMING ARTS PROGRAMS, EDUCATIONAL OPPORTUNITIES, AND GRANTS. |
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| IRS990/Desc | 0 | COURT SQUARE THEATER IS A UNIQUE, ONE-OF-A-KIND, SINGLE-SCREEN THEATER LOCATED IN THE HEART OF DOWNTOWN HARRSIONBURG. ONCE THE SITE OF THE OLD ROCKINGHAM MOTOR CORPORATION, THE ARCHITECTS OF THE THEATER KEPT AND REPURPOSED MANY INTERIOR AND EXTERIOR BUILDING DETAILS GIVING COURT SQUARE THEATER DISTINCT CHARM AND HISTORIC AMBIANCE. THE ARTS COUNCIL OF THE VALLEY OFFERS DOCUMENTARY, INDEPENDENT AND FOREIGN FILMS, AS WELL AS RECOGNIZABLE CULT-CLASSICS FOR INDIVIDUALS OF ALL AGES. COURT SQUARE THEATER FEATURES PLAYS FROM LOCAL COMMUNITY THEATER GROUPS, FILM SERIES, DANCE PERFORMANCE, COMEDY TROUPES, LECTURES AND SYMPOSIA, AND MUSIC EVENTS, WHICH BRINGS AN ELECTRIC MIX OF FLAVOR TO OUR COMMUNITY. IN THE PAST OUR ORGANIZATION HAS COLLABORATED WITH THE GO LOCAL FILM SERIES, THE VALLEY PLAYHOUSE, BENEFIT CONCERTS FOR THE BOYS AND GIRLS CLUB AND THE COLLINS CENTER, LOCAL ROTARY GROUP PROGRAMMING, THE LATINO FILM FESTIVAL, AND MUCH, MUCH MORE |
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| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ARTS COUNCILE OF THE VALLEY CHAMPIONS DIVERSE ARTISTIC EXPRESSION AND PROMOTES THE ARTS AS FUNDAMENTAL TO A VIBRANT COMMUNITY. ARTS COUNCIL OF THE VALLEY PROVIDES MEMORABLE ARTS EXPERIENCES FOR INDIVIDUALS IN THE CITY OF HARRISONBURG AND ROCKINGHAM COUNTY THROUGH OUR VISUAL, LITERARY, AND PERFORMING ARTS PROGRAMS, EDUCATIONAL OPPORTUNITIES, AND GRANTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 248486 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 189097 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 35379 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12988 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 12988 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 15000 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 15000 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 248486 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 189097 |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 3715 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 21851 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 971 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 199 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1170 |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | COURT SQUARE THEATER |
| IRS990/OtherExpensesGrp/Desc | 1 | FUNDRAISING |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 3 | MEMBERSHIP |
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| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 738 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 313 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2951 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 204917 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 15336 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11064 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 204917 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26151 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15649 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 14753 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
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| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2243 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 17941 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22427 |
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| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 237 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 1893 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2367 |
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| IRS990/PrincipalOfficerNm | 0 | JENNY BURDEN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | COURT SQUARE THEATER |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER PROGRAM SERVICE REVENUE |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 5837 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 5837 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GALLERY EXHIBITIONS & FIRST FRIDAYS: FIRST FRIDAYS IS A MONTHLY EVENT WHICH RUNS ANNUALLY AND IS LED BY THE ARTS COUNCIL OF THE VALLY IN PARTNERSHIP WITH MORE THAN 30 DOWNTOWN BUSINESSES AND COUNTLESS REGIONAL CREATORS IN THE VISUAL, PERFORMING, AND LITERARY ARTS. SINCE 2009, THE DARRIN-MCHONE ART GALLERY, THE ARTS COUNCIL'S VISUAL ARTS SPACE, HAS PRESENTED OVER 64 MONTH-LONG ART EXHIBITIONS BY SOME OF THE AREA'S LEADING ARTISTS. OUR EXHIBITION OPENINGS TAKE PLACE ON THE FIRST FRIDAY OF THE MONTH. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ADVANCING THE ARTS GRANTS: ACV PROVIDES MONETARY AWARDS AND FACILITY VENUE GRANTS FOR ARTISTS, TEACHERS, AND STUDENTS THROUGH OUR ADVANCING THE ARTS GRANTING INITIATIVE. THE ARTS COUNCIL SOLICITS PROPOSALS FROM LOCAL ARTICST, AREA PUBLIC SCHOOLS, UNIVERSITIES AND COLLEGES. THIS INITIATIVE AFFORDS US THE OPPORTUNITY TO GIVE BACK TO THE COMMUNITY SO CREATIVE INDIVIDUALS CAN SEE THEIR PROJECTS COME TO FRUITION. ACV ORGANIZES A PANEL OF ART PROFESSIONALS WHO REVIEW GRANT PROPSALS AND MAKE SELECTIONS. THIS OPPORTUNITY IS AFFORDED TO INDIVIDUALS OF ALL AGE LEVELS AND DEMOGRAPHICS. PAST RECIPIENTS INCLUDE, STONE SPRING ELEMENTARY SCHOOL; WANCHI HUANG, PROFESSOR OF VIOLIN AT JAMES MADISON UNIVERSITY; SOUTH RIVER ELEMENTARY SCHOOL; SHENANDOAH WRITERS ASSOCIATION WRITE-BRAINED PROGRAM; AND THE SUPER G8 FILM FESTIVAL. |
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| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 20713 |
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| IRS990/PYTotalRevenueAmt | 0 | 658658 |
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| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 326467 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 233665 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 15627 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 14868 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 91689 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.03000 |
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| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96810 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.95890 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2780175 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 666964 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 531029 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 270928 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2780175 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 684929 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 546656 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 285796 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2871864 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 714435 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | -217341 |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 655046 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THEATER EXPENSES NETTED AGAINST REVENUE -217,341 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THEATER EXPENSES NETTED AGAINST REVENUE -217,341 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 437705 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 497094 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | GREAT COMMUNITY |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | ANNUAL APPEAL |
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| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 15990 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 35379 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 19389 |
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