Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
EIN 61-1107548 • 501(c)3 • Berea, KY
Profile
To encourage, develop, and sponsor participation in the arts by members of the community through dance, drama, music, art, or visual on any level chosen.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 35.2% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$67,371
Up $22,208 (+49%) from 2024
Liabilities
Down$993
Down $1,425 (-59%) from 2024
Net Assets
Up$66,378
Up $23,633 (+55%) from 2024
Revenue
Up$127,741
Up $43,695 (+52%) from 2024
Expenses
Up$104,108
Up $12,516 (+14%) from 2024
Net Income
Up$23,633
Up $31,179 (+413%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Promote art for youth in appalachia
To encourage, develop, and sponsor participation in the arts by members of the community through dance, drama, music, art, or visual on any level chosen.
| Description | Grants | Expenses |
|---|---|---|
| TO ENCOURAGE, DEVELOP, AND SPONSOR PARTICIPATION IN THE ARTS BY MEMBERS OF THE COMMUNITY THROUGH DANCE, DRAMA, MUSIC, ART, OR VISUAL ON ANY LEVEL CHOSEN. | - | $87,447 |
| TO ENCOURAGE, DEVELOP, AND SPONSOR PARTICIPATION IN THE ARTS BY MEMBERS OF THE COMMUNITY THROUGH DANCE, DRAMA, MUSIC, ART, OR VISUAL ON ANY LEVEL CHOSEN. | - | $16,661 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KIANA MAHJUB | Exec. Direct | FT | $44,990 | - | $44,990 |
| SARAH JO JACOBS | Vice Preside | - | $0 | - | - |
| KAREN DEVERE | Treasurer | - | $0 | - | - |
| JEFF RICHEY | Secretary | - | $0 | - | - |
| DANI GIFT | Board Member | - | $0 | - | - |
| LINDA MURDOCH | President | - | $0 | - | - |
| CHARLIE CAMPBELL | Board Member | - | $0 | - | - |
| HASAN DAVIS | Board Member | - | $0 | - | - |
| LISA JONES | Board Member | - | $0 | - | - |
| BOBI CONN | Board Member | - | $0 | - | - |
| CAMRYN SHAFFER | Board Member | - | $0 | - | - |
| RENEE MIKELL | Board Member | - | $0 | - | - |
“Ticket sales 9,575 auction 9,497 program fees 5,621 miscellaneous 2,475 total 27,168”
“Expenses utilities 1,982 supplies 754 insurance 1,300 advertising 4,055 dues and subscriptions 3,034 miscelaneous 459 artist commissions 2,488 financial service charges 1,301 equipment rental 3,300 printing & reproduction 513 catering 4,950 program fee refund 350 total 24,486”
“Cash box for events 0 0 certificate of deposit 0 0 petty cash 75 75 total 75 75”
“Accounts payable and accrued expenses 2,418 993 other liabilities 0 0”
“To encourage, develop, and sponsor participation in the arts by members of the community through dance, drama, music, art, or visual on any level chosen.”
“To encourage, develop, and sponsor participation in the arts by members of the community through dance, drama, music, art, or visual on any level chosen.”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KIANA MAHJUB |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8592487545 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 444 CHESTNUT STREET 2 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BEREA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40403 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 45088 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 67296 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 91607 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 23633 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 15985 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 45163 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 67371 |
| IRS990EZ/GrossReceiptsAmt | 0 | 127741 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 42745 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 66378 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 42745 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 66378 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 15000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 44990 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KIANA MAHJUB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SARAH JO JACOBS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KAREN DEVERE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JEFF RICHEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DANI GIFT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | LINDA MURDOCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | CHARLIE CAMPBELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | HASAN DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | LISA JONES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | BOBI CONN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | CAMRYN SHAFFER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | RENEE MIKELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXEC. DIRECT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 75 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 75 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 24486 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 27168 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ENCOURAGE, DEVELOP, AND SPONSOR PARTICIPATION IN THE ARTS BY MEMBERS OF THE COMMUNITY THROUGH DANCE, DRAMA, MUSIC, ART, OR VISUAL ON ANY LEVEL CHOSEN. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 8966 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO ENCOURAGE, DEVELOP, AND SPONSOR PARTICIPATION IN THE ARTS BY MEMBERS OF THE COMMUNITY THROUGH DANCE, DRAMA, MUSIC, ART, OR VISUAL ON ANY LEVEL CHOSEN. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | TO ENCOURAGE, DEVELOP, AND SPONSOR PARTICIPATION IN THE ARTS BY MEMBERS OF THE COMMUNITY THROUGH DANCE, DRAMA, MUSIC, ART, OR VISUAL ON ANY LEVEL CHOSEN. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 87447 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 16661 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 48637 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2418 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 993 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 104108 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 104108 |
| IRS990EZ/TotalRevenueAmt | 0 | 127741 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 91607 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 44920 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 52257 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 188784 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 123627 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 188784 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 91607 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 44920 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 52257 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 188784 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 188784 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TICKET SALES 9,575 AUCTION 9,497 PROGRAM FEES 5,621 MISCELLANEOUS 2,475 TOTAL 27,168 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES UTILITIES 1,982 SUPPLIES 754 INSURANCE 1,300 ADVERTISING 4,055 DUES AND SUBSCRIPTIONS 3,034 MISCELANEOUS 459 ARTIST COMMISSIONS 2,488 FINANCIAL SERVICE CHARGES 1,301 EQUIPMENT RENTAL 3,300 PRINTING & REPRODUCTION 513 CATERING 4,950 PROGRAM FEE REFUND 350 TOTAL 24,486 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CASH BOX FOR EVENTS 0 0 CERTIFICATE OF DEPOSIT 0 0 PETTY CASH 75 75 TOTAL 75 75 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,418 993 OTHER LIABILITIES 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO ENCOURAGE, DEVELOP, AND SPONSOR PARTICIPATION IN THE ARTS BY MEMBERS OF THE COMMUNITY THROUGH DANCE, DRAMA, MUSIC, ART, OR VISUAL ON ANY LEVEL CHOSEN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TO ENCOURAGE, DEVELOP, AND SPONSOR PARTICIPATION IN THE ARTS BY MEMBERS OF THE COMMUNITY THROUGH DANCE, DRAMA, MUSIC, ART, OR VISUAL ON ANY LEVEL CHOSEN. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KIANA MAHJUB |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXEC. DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8599863756 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BEREA ARTS COUNCIL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BERE |
| ReturnHeader/Filer/EIN | 0 | 611107548 |
| ReturnHeader/Filer/PhoneNum | 0 | 8592487545 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 116 MAIN STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BEREA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40403 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611275383 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SK LEE CPAS PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 208 PAULINE DR STE D |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BEREA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40403 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8599863756 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SAMMY K LEE CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-08-08T15:21:12-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.