Civic Intelligence

Creative Arts Guild Incorporated

EIN 58-6046790 • 501(c)3 • Dalton, GA

Profile

To provide arts experiences and education to the community in north georgia. The organization provides a venue for visual arts exhibits, music performances, dance performances, and arts education.

520 Waugh StreetDalton, GA 30720

creativeartsguild.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

54th percentile

6.3%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

48th percentile

3.2%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-3.3%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,756,496

Up $55,255 (+3.2%) from 2023

Liabilities

Down

$193,266

Down $2,594 (-1.3%) from 2023

Net Assets

Up

$1,563,230

Up $57,849 (+3.8%) from 2023

Revenue

Down

$923,171

Down $31,772 (-3.3%) from 2023

Expenses

Down

$865,322

Down $42,996 (-4.7%) from 2023

Net Income

Up

$57,849

Up $11,224 (+24%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $967,684Liabilities 2011: $42,278Net Assets 2011: $925,4062011Assets 2012: $1,024,986Liabilities 2012: $5,598Net Assets 2012: $1,019,3882012Assets 2013: $1,183,451Liabilities 2013: $132,386Net Assets 2013: $1,051,0652013Assets 2014: $1,257,900Liabilities 2014: $139,731Net Assets 2014: $1,118,1692014Assets 2015: $1,221,506Liabilities 2015: $105,332Net Assets 2015: $1,116,1742015Assets 2016: $1,159,020Liabilities 2016: $81,450Net Assets 2016: $1,077,5702016Assets 2017: $1,118,704Liabilities 2017: $158,736Net Assets 2017: $959,9682017Assets 2019: $1,526,339Liabilities 2019: $207,978Net Assets 2019: $1,318,3612019Assets 2020: $1,366,623Liabilities 2020: $238,339Net Assets 2020: $1,128,2842020Assets 2021: $1,499,891Liabilities 2021: $187,297Net Assets 2021: $1,312,5942021Assets 2022: $1,609,459Liabilities 2022: $150,703Net Assets 2022: $1,458,7562022Assets 2023: $1,701,241Liabilities 2023: $195,860Net Assets 2023: $1,505,3812023Assets 2024: $1,756,496Liabilities 2024: $193,266Net Assets 2024: $1,563,2302024

Highlighted filing

2024

Assets$1,756,496
Liabilities$193,266
Net Assets$1,563,230

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,052,008Expenses 2011: $782,396Net Income 2011: $269,6122011Revenue 2012: $789,759Expenses 2012: $684,091Net Income 2012: $105,6682012Revenue 2013: $855,944Expenses 2013: $824,267Net Income 2013: $31,6772013Revenue 2014: $1,109,642Expenses 2014: $1,042,538Net Income 2014: $67,1042014Revenue 2015: $755,418Expenses 2015: $761,944Net Income 2015: -$6,5262015Revenue 2016: $771,424Expenses 2016: $810,027Net Income 2016: -$38,6032016Revenue 2017: $787,387Expenses 2017: $831,916Net Income 2017: -$44,5292017Revenue 2019: $1,041,040Expenses 2019: $1,058,133Net Income 2019: -$17,0932019Revenue 2020: $825,255Expenses 2020: $990,583Net Income 2020: -$165,3282020Revenue 2021: $1,076,792Expenses 2021: $892,482Net Income 2021: $184,3102021Revenue 2022: $984,828Expenses 2022: $838,665Net Income 2022: $146,1632022Revenue 2023: $954,943Expenses 2023: $908,318Net Income 2023: $46,6252023Revenue 2024: $923,171Expenses 2024: $865,322Net Income 2024: $57,8492024

Highlighted filing

2024

Revenue$923,171
Expenses$865,322
Net Income$57,849

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$1.76$0.19$1.56$0.92$0.87$0.06
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.20$1.51$0.95$0.91$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.15$1.46$0.98$0.84$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.19$1.31$1.08$0.89$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.24$1.13$0.83$0.99$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.21$1.32$1.04$1.06$0.02
2017Summary only. Only limited summary data is available for this year.$1.12$0.16$0.96$0.79$0.83$0.04
2016Summary only. Only limited summary data is available for this year.$1.16$0.08$1.08$0.77$0.81$0.04
2015Summary only. Only limited summary data is available for this year.$1.22$0.11$1.12$0.76$0.76$0.01
2014Summary only. Only limited summary data is available for this year.$1.26$0.14$1.12$1.11$1.04$0.07
2013Summary only. Only limited summary data is available for this year.$1.18$0.13$1.05$0.86$0.82$0.03
2012Summary only. Only limited summary data is available for this year.$1.02$0.01$1.02$0.79$0.68$0.11
2011Summary only. Only limited summary data is available for this year.$0.97$0.04$0.93$1.05$0.78$0.27
Latest Detailed Filing

The latest 2024 filing currently has summary financial data only. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 25, 2023
Return Version
2022v5.0
Gross Receipts
$954,943
Mission and Program Overview

Mission

To provide arts experiences and education to the community in north georgia. The organization provides a venue for visual arts exhibits, music performances, dance performances, and arts education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,065,226$1,185,337▲ $120,111
Investments in Publicly Traded Securities$253,246$289,751▲ $36,505
Cash and Non-Interest-Bearing Accounts$85,340$109,351▲ $24,011
Savings and Temporary Cash Investments$173,359$67,388▼ $105,971
Accounts Receivable$20,154$32,712▲ $12,558
Prepaid Expenses and Deferred Charges$12,134$16,702▲ $4,568
Total Assets$1,609,459$1,701,241▲ $91,782
Liabilities
Other Liabilities$36,137$109,839▲ $73,702
Unsecured Notes Loans Payable$63,076$63,076→ $0
Accounts Payable and Accrued Expenses$18,212$19,876▲ $1,664
Deferred Revenue$33,278$3,069▼ $30,209
Total Liabilities$150,703$195,860▲ $45,157
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,107,785$1,110,912▲ $3,127
Net Assets With Donor Restrictions$350,971$394,469▲ $43,498
Total Net Assets Fund Balance$1,458,756$1,505,381▲ $46,625
Total Liabilities and Net Assets / Fund Balance$1,609,459$1,701,241▲ $91,782

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$251,398$696,984$948,382
Other Land Buildings$551,776-$551,776
Land$225,921-$225,921
Leasehold Improvements$115,345$65,994$181,339
Equipment$40,897-$40,897
Compensation and Service Providers

Board Members and Trustees

NameTitle
John T MinorChairman
KATIE O'GWINNPast Chairma
Jerry HendersonVice Chairma
Adina AndersonBoard Member
Alan PeeplesBoard Member
Brad NorrisBoard Member
Deanna MathisBoard Member
John WilsonBoard Member
Jonathan MarksBoard Member
Julian DosscheBoard Member
Ken WhiteBoard Member
Nancy WhaleyBoard Member
Jessie FincherDance Direct
Jennifer PhinneySecretary
Allen BentleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$703,266
Program Service Revenue
$251,159
Investment Income
$518
Other Revenue
$0
All Other Contributions
$647,258
Change in Net Assets
$46,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$513,576
Salaries, Compensation, and Employee Benefits$394,742
Total Fundraising Expense$24,108
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$117,358$242,395$5,811$365,564
Fees for Services Other$223,446$694-$224,140
Occupancy$65,545$26,010$12,485$104,040
Office Expenses$34,239$29,706$5,251$69,196
Payroll Taxes$7,847$19,618$561$28,026
Depreciation Depletion$20,825$6,942-$27,767
Advertising-$20,933-$20,933
Information Technology$3,798$15,194-$18,992
Insurance-$14,872-$14,872
Other Expenses$3,475$5,702-$3,475
Fees for Services Legal-$2,165-$2,165
Other Employee Benefits-$1,152-$1,152
Fees for Services Accounting-$925-$925
Travel$816$43-$859
All Other Expenses-$540-$540
Total Functional Expenses$482,824$401,386$24,108$908,318
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Summer Concert Series$67,849
Findley Family Snow Queen Dance$30,146
Jonas Residency Program$5,243
Payroll Tax Liabilities$4,322
Samantha Spegel Scholarship Fund$850
Building Repair and Maint Fund$750
Gift Certificates$610
Sales Tax Liabilities$69
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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 11B

Form 990 is reviewed by executive director, treasurer, and finance committee prior to being signed and filed with the irs

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

At the normal board meeting in july of each year, the board members submit a questionairre and documentation on any possible conflicts of interest. They are requested to inform the executive director should any changes occur during the year. Definition of conflict of interest is discussed with all members on an annual basis.

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

Reviewed and approved by board.

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

Compensation of all officers are reviewed by theexecutive committee and approved by the total board. All other employees salaries are set by the executive director and approved by the executive committee.

Form 990, Page 6, Part VI, Line 19

All governing documents, conflict of interest policy, financial statements, and tax filings are available upon request. Reasonable notice of three business days are required. Copying cost of 0.10 per page is requred for document copies provided for the personal use of the requesting individual. Financial statements are available after three weeks after the close of the financial period requested.

Filing and Contact Details

Filer

Filer Name
Creative Arts Guild Incorporated
EIN
58-6046790
Phone
7062780168
Address
520 WAUGH STREET, DALTON, GA 30720

Signing Officer

Name
Amanda Cm Brown
Title
Executive Director
Phone
7062780168
Signed
2023-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amanda Cm Brown
Formed
1963
Legal Domicile
Ga
Voting Board Members
16
Independent Board Members
16
Employees
10

Preparer

Firm
Carnes & Company CPA
Address
230 N HAMILTON ST, DALTON, GA 30720-4214
Preparer
Caleb J Carnes CPA
Phone
7062265507
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Other programs - include visual arts instruction, comunity programs, gallery displays, arts in education projects, music and dance performance programs. These programs have included as many as 450 participants, including all ages of the community. The programs are designed to give the gemeral community arts experiences in all forms of art.

Form 990, Part IX, Line 11G

Miscellaneous 809 43 0 dues 0 651 0 contract labor 222,637 0 0 total 223,446 694 0

Raw XML AppendixShowing 400 of 486 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.

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IRS990/MissionDesc0TO PROVIDE ARTS EXPERIENCES AND EDUCATION TO THE COMMUNITY IN NORTH GEORGIA. THE ORGANIZATION PROVIDES A VENUE FOR VISUAL ARTS EXHIBITS, MUSIC PERFORMANCES, DANCE PERFORMANCES, AND ARTS EDUCATION.
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IRS990/ProgramServiceRevenueGrp/Desc2SERVICES INCOME
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IRS990/ProgSrvcAccomActy3Grp/Desc0MUSIC PROGRAM - INDIVIDUAL MUSIC LESSONS IN PIANO, GUITAR, DRUMS, VARIOUS WIND INSTRUMENTS AND VIOLIN. LESSONS ARE 30 MINUTE LESSONS, TAKEN ONCE PER WEEK. THERE HAVE BEEN SOME 50 STUDENTS FROM AGE 4 TO ADULT. SKILLS IN READING MUSIC, AS WELL AS INSTRUMENT READING, AND PERFORMANCE OFFERED TO THE STUDENTS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS - INCLUDE VISUAL ARTS INSTRUCTION, COMUNITY PROGRAMS, GALLERY DISPLAYS, ARTS IN EDUCATION PROJECTS, MUSIC AND DANCE PERFORMANCE PROGRAMS. THESE PROGRAMS HAVE INCLUDED AS MANY AS 450 PARTICIPANTS, INCLUDING ALL AGES OF THE COMMUNITY. THE PROGRAMS ARE DESIGNED TO GIVE THE GEMERAL COMMUNITY ARTS EXPERIENCES IN ALL FORMS OF ART.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SUMMER CONCERT SERIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FINDLEY FAMILY SNOW QUEEN DANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2JONAS RESIDENCY PROGRAM
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SAMANTHA SPEGEL SCHOLARSHIP FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5BUILDING REPAIR AND MAINT FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6GIFT CERTIFICATES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAMS - INCLUDE VISUAL ARTS INSTRUCTION, COMUNITY PROGRAMS, GALLERY DISPLAYS, ARTS IN EDUCATION PROJECTS, MUSIC AND DANCE PERFORMANCE PROGRAMS. THESE PROGRAMS HAVE INCLUDED AS MANY AS 450 PARTICIPANTS, INCLUDING ALL AGES OF THE COMMUNITY. THE PROGRAMS ARE DESIGNED TO GIVE THE GEMERAL COMMUNITY ARTS EXPERIENCES IN ALL FORMS OF ART.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR, TREASURER, AND FINANCE COMMITTEE PRIOR TO BEING SIGNED AND FILED WITH THE IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT THE NORMAL BOARD MEETING IN JULY OF EACH YEAR, THE BOARD MEMBERS SUBMIT A QUESTIONAIRRE AND DOCUMENTATION ON ANY POSSIBLE CONFLICTS OF INTEREST. THEY ARE REQUESTED TO INFORM THE EXECUTIVE DIRECTOR SHOULD ANY CHANGES OCCUR DURING THE YEAR. DEFINITION OF CONFLICT OF INTEREST IS DISCUSSED WITH ALL MEMBERS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED AND APPROVED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF ALL OFFICERS ARE REVIEWED BY THEEXECUTIVE COMMITTEE AND APPROVED BY THE TOTAL BOARD. ALL OTHER EMPLOYEES SALARIES ARE SET BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND TAX FILINGS ARE AVAILABLE UPON REQUEST. REASONABLE NOTICE OF THREE BUSINESS DAYS ARE REQUIRED. COPYING COST OF 0.10 PER PAGE IS REQURED FOR DOCUMENT COPIES PROVIDED FOR THE PERSONAL USE OF THE REQUESTING INDIVIDUAL. FINANCIAL STATEMENTS ARE AVAILABLE AFTER THREE WEEKS AFTER THE CLOSE OF THE FINANCIAL PERIOD REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS 809 43 0 DUES 0 651 0 CONTRACT LABOR 222,637 0 0 TOTAL 223,446 694 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C

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