Civic Intelligence

Columbus Arts Council Incorporated

990 • Fiscal year 2020 • EIN 64-0628609

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 15, 2021

PO Box 869Columbus, MS 39703

(662) 328-2787

Siviq Scores

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

Liabilities / Assets

81st percentile

0.22x

Higher debt load relative to assets than 81% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

0.38x

Higher debt load relative to revenue than 88% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

31st percentile

-6.8%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

39th percentile

-1.6%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

41st percentile

-24%

Faster revenue growth than 41% of similar nonprofits.

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

Assets

Down

$352,343

Down $5,592 (-1.6%) from 2019

Net Assets

Down

$274,806

Down $12,481 (-4.3%) from 2019

Liabilities

Up

$77,537

Up $6,889 (+9.8%) from 2019

Revenue

Down

$206,390

Down $63,715 (-24%) from 2019

Expenses

Up

$220,379

Up $14,535 (+7.1%) from 2019

Net Income

Down

-$13,989

Down $78,250 (-122%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $409,730Liabilities 2011: $102,870Net Assets 2011: $306,8602011Assets 2012: $416,795Liabilities 2012: $99,506Net Assets 2012: $317,2892012Assets 2013: $425,404Liabilities 2013: $95,419Net Assets 2013: $329,9852013Assets 2014: $380,539Liabilities 2014: $89,395Net Assets 2014: $291,1442014Assets 2015: $366,526Liabilities 2015: $88,131Net Assets 2015: $278,3952015Assets 2016: $344,723Liabilities 2016: $99,012Net Assets 2016: $245,7112016Assets 2017: $318,044Liabilities 2017: $95,676Net Assets 2017: $222,3682017Assets 2018: $311,559Liabilities 2018: $97,338Net Assets 2018: $214,2212018Assets 2019: $357,935Liabilities 2019: $70,648Net Assets 2019: $287,2872019Assets 2020: $352,343Liabilities 2020: $77,537Net Assets 2020: $274,8062020Assets 2021: $324,775Liabilities 2021: $53,825Net Assets 2021: $270,9502021Assets 2022: $288,754Liabilities 2022: $42,143Net Assets 2022: $246,6112022Assets 2023: $275,524Liabilities 2023: $38,658Net Assets 2023: $236,8662023Assets 2024: $265,658Liabilities 2024: $42,227Net Assets 2024: $223,4312024

Highlighted filing

2020

Assets$352,343
Liabilities$77,537
Net Assets$274,806

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $239,814Expenses 2011: $219,563Net Income 2011: $20,2512011Revenue 2012: $287,720Expenses 2012: $274,292Net Income 2012: $13,4282012Revenue 2013: $343,434Expenses 2013: $334,021Net Income 2013: $9,4132013Revenue 2014: $281,307Expenses 2014: $321,846Net Income 2014: -$40,5392014Revenue 2015: $298,412Expenses 2015: $311,161Net Income 2015: -$12,7492015Revenue 2016: $298,895Expenses 2016: $331,213Net Income 2016: -$32,3182016Revenue 2017: $287,784Expenses 2017: $311,127Net Income 2017: -$23,3432017Revenue 2018: $273,512Expenses 2018: $281,659Net Income 2018: -$8,1472018Revenue 2019: $270,105Expenses 2019: $205,844Net Income 2019: $64,2612019Revenue 2020: $206,390Expenses 2020: $220,379Net Income 2020: -$13,9892020Revenue 2021: $228,891Expenses 2021: $238,542Net Income 2021: -$9,6512021Revenue 2022: $177,271Expenses 2022: $196,950Net Income 2022: -$19,6792022Revenue 2023: $230,120Expenses 2023: $242,221Net Income 2023: -$12,1012023Revenue 2024: $212,533Expenses 2024: $224,158Net Income 2024: -$11,6252024

Highlighted filing

2020

Revenue$206,390
Expenses$220,379
Net Income-$13,989
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 15, 2021
Return Version
2019v5.0
Gross Receipts
$213,233
Mission and Program Overview

Mission

To present, promote, and support the arts and arts education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$282,535$292,483▲ $9,948
Cash and Non-Interest-Bearing Accounts$40,643$39,504▼ $1,139
Savings and Temporary Cash Investments$34,041$19,856▼ $14,185
Prepaid Expenses and Deferred Charges$500$500→ $0
Accounts Receivable$216--
Total Assets$357,935$352,343▼ $5,592
Liabilities
Mortgage Notes Payable Secured by Investment Property$53,418$47,315▼ $6,103
Other Liabilities-$15,300-
Unsecured Notes Loans Payable-$12,601-
Accounts Payable and Accrued Expenses$17,230$2,321▼ $14,909
Total Liabilities$70,648$77,537▲ $6,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$287,287$274,806▼ $12,481
Total Net Assets Fund Balance$287,287$274,806▼ $12,481
Total Liabilities and Net Assets / Fund Balance$357,935$352,343▼ $5,592

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$292,483$332,811$625,294
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jamie NettlesPresident
Brian GildeaDirector
Deborah JohnsonDirector
Doug RobertsonDirector
Douglas Cockrell JrDirector
Erin BusbyDirector
Leigh YarboroughDirector
Melanie TubbsDirector
Ryan MunsonDirector
Steven PhillipsDirector
William CorderDirector
Kay JonesSecretary
Desiree KriegerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$119,583
Program Service Revenue
$39,414
Investment Income
$22,316
Other Revenue
$25,077
All Other Contributions
$64,150
Change in Net Assets
$-13,989
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$111,546
Other Expenses$108,833
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$51,833$18,380-$70,213
Current Officers, Directors, Trustees, and Key Employees-$24,231-$24,231
Depreciation Depletion$19,987--$19,987
Occupancy$17,429--$17,429
Office Expenses$9,075$6,783-$15,858
Other Employee Benefits$3,088$6,866-$9,954
Fees for Services Accounting-$9,650-$9,650
Payroll Taxes$3,888$3,260-$7,148
Advertising$4,641--$4,641
Insurance$4,120--$4,120
Information Technology$1,853$1,233-$3,086
Interest-$2,262-$2,262
Travel-$738-$738
Other Expenses$75--$75
Total Functional Expenses$146,976$73,403$0$220,379
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,080
Fundraising Direct Expenses$6,843
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
Ppp Loan$15,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
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

The board of directors will review the form 990 prior to filing.

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

Reviewed by board of directors

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

All board of directors are unpaid volunteers.

Form 990, Page 6, Part VI, Line 19

Records are maintained by the executive director, (662)328-2787, p o box 869, columbus, ms 39703

Filing and Contact Details

Filer

Filer Name
Columbus Arts Council
EIN
64-0628609
Phone
6623282787
Address
PO BOX 869, COLUMBUS, MS 39703
Doing Business As
Cac

Signing Officer

Name
Jamie Nettles
Title
President
Phone
6623282787
Signed
2021-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jamie Nettles
Formed
1971
Legal Domicile
Ms
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
9

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
PO BOX 8180, COLUMBUS, MS 39705
Preparer
Elaine L Evans CPA
Phone
6623283254
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

CAC

Form 990, Page 1, Part I, Line 6

Officers and board of directors are all unpaid volunteers.

Form 990, Part III

Other contributions, gifts or grants

Form 990, Part XI, Line 9

Other changes in assets 1,508

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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/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt039414
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt039414
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0169737
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt022979
IRS990/PYOtherExpensesAmt0135987
IRS990/PYOtherRevenueAmt049235
IRS990/PYProgramServiceRevenueAmt028154
IRS990/PYRevenuesLessExpensesAmt064261
IRS990/PYSalariesCompEmpBnftPaidAmt069857
IRS990/PYTotalExpensesAmt0205844
IRS990/PYTotalRevenueAmt0270105
IRS990/ReconcilationRevenueExpnssAmt0-13989
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt039414
IRS990/SavingsAndTempCashInvstGrp/BOYAmt034041
IRS990/SavingsAndTempCashInvstGrp/EOYAmt019856
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 42,047
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0119583
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0169737
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0199925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0200304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0128513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0818062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt018605
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt023494
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt042099
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0227234
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt012080
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt042047
IRS990ScheduleA/OtherIncome170Grp/TotalAmt054127
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89480
IRS990ScheduleA/PublicSupportPY170Pct00.89260
IRS990ScheduleA/PublicSupportTotal170Amt0818062
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0119583
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0169737
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0199925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0200304
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0128513
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0818062
IRS990ScheduleA/TotalSupportAmt0914288
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0292483
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0332811
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0625294
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0292483
IRS990ScheduleD/TotalLiabilityAmt015300
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CAC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND BOARD OF DIRECTORS ARE ALL UNPAID VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER CONTRIBUTIONS, GIFTS OR GRANTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS WILL REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL BOARD OF DIRECTORS ARE UNPAID VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6RECORDS ARE MAINTAINED BY THE EXECUTIVE DIRECTOR, (662)328-2787, P O BOX 869, COLUMBUS, MS 39703
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER CHANGES IN ASSETS 1,508
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MS
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0357935
IRS990/TotalAssetsEOYAmt0352343
IRS990/TotalAssetsGrp/BOYAmt0357935
IRS990/TotalAssetsGrp/EOYAmt0352343
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0119583
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073403
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0146976
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220379
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt070648
IRS990/TotalLiabilitiesEOYAmt077537
IRS990/TotalLiabilitiesGrp/BOYAmt070648
IRS990/TotalLiabilitiesGrp/EOYAmt077537
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0287287
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0274806
IRS990/TotalProgramServiceExpensesAmt0146976
IRS990/TotalProgramServiceRevenueAmt039414
IRS990/TotalRevenueGrp/ExclusionAmt05237
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt081570
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206390
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0357935
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0352343
IRS990/TravelGrp/ManagementAndGeneralAmt0738
IRS990/TravelGrp/TotalAmt0738
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt012601
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 869
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039703
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.COLUMBUS-ARTS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMIE NETTLES

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.66$0.42$2.23$2.13$2.24$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.76$0.39$2.37$2.30$2.42$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.89$0.42$2.47$1.77$1.97$0.20
2021Detailed filing. Detailed filing data is available for this year.$3.25$0.54$2.71$2.29$2.39$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.52$0.78$2.75$2.06$2.20$0.14
2019Detailed filing. Detailed filing data is available for this year.$3.58$0.71$2.87$2.70$2.06$0.64
2018Detailed filing. Detailed filing data is available for this year.$3.12$0.97$2.14$2.74$2.82$0.08
2017Detailed filing. Detailed filing data is available for this year.$3.18$0.96$2.22$2.88$3.11$0.23
2016Summary only. Only limited summary data is available for this year.$3.45$0.99$2.46$2.99$3.31$0.32
2015Detailed filing. Detailed filing data is available for this year.$3.67$0.88$2.78$2.98$3.11$0.13
2014Detailed filing. Detailed filing data is available for this year.$3.81$0.89$2.91$2.81$3.22$0.41
2013Summary only. Only limited summary data is available for this year.$4.25$0.95$3.30$3.43$3.34$0.09
2012Summary only. Only limited summary data is available for this year.$4.17$1.00$3.17$2.88$2.74$0.13
2011Summary only. Only limited summary data is available for this year.$4.10$1.03$3.07$2.40$2.20$0.20
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits