Civic Intelligence

Blue Cow Arts Foundation

990 • Fiscal year 2019 • EIN 75-2986802

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 17, 2020

302 Campbell Ave SERoanoke, VA 24013

(540) 529-6583

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

35th percentile

-1.3%

Higher net margin than 35% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

83rd percentile

$84,444

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 24.3% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

96th percentile

182%

Faster revenue growth than 96% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$34,094

Down $4,666 (-12%) from 2018

Net Assets

Down

$34,094

Down $4,666 (-12%) from 2018

Liabilities

Down

$0

Down $1 (-100%) from 2018

Revenue

Up

$347,037

Up $224,009 (+182%) from 2018

Expenses

Up

$351,703

Up $234,434 (+200%) from 2018

Net Income

Down

-$4,666

Down $10,425 (-181%) from 2018

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2010: $27,884Liabilities 2010: $0Net Assets 2010: $27,8842010Assets 2011: $29,030Liabilities 2011: $0Net Assets 2011: $29,0302011Assets 2012: $66,305Liabilities 2012: $0Net Assets 2012: $66,3052012Assets 2013: $68,074Liabilities 2013: $3,148Net Assets 2013: $64,9262013Assets 2014: $44,326Liabilities 2014: $3,148Net Assets 2014: $41,1782014Assets 2015: $36,843Liabilities 2015: $0Net Assets 2015: $36,8432015Assets 2016: $48,462Liabilities 2016: $0Net Assets 2016: $48,4622016Assets 2017: $33,001Liabilities 2017: $0Net Assets 2017: $33,0012017Assets 2018: $38,760Liabilities 2018: $1Net Assets 2018: $38,7602018Assets 2019: $34,094Liabilities 2019: $0Net Assets 2019: $34,0942019Assets 2020: $39,857Net Assets 2020: $39,8572020Assets 2021: $50,146Liabilities 2021: $0Net Assets 2021: $50,1462021Assets 2022: $32,930Liabilities 2022: $0Net Assets 2022: $32,9302022Assets 2023: $56,751Net Assets 2023: $56,7512023Assets 2024: $27,071Liabilities 2024: $0Net Assets 2024: $27,0712024

Highlighted filing

2019

Assets$34,094
Liabilities$0
Net Assets$34,094

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $176,3742010Expenses 2011: $36,9572011Expenses 2012: $246,4872012Revenue 2013: $321,530Expenses 2013: $322,909Net Income 2013: -$1,3792013Revenue 2014: $281,840Expenses 2014: $305,588Net Income 2014: -$23,7482014Revenue 2015: $68,691Expenses 2015: $73,026Net Income 2015: -$4,3352015Revenue 2016: $78,058Expenses 2016: $85,228Net Income 2016: -$7,1702016Revenue 2017: $159,559Expenses 2017: $175,020Net Income 2017: -$15,4612017Revenue 2018: $123,028Expenses 2018: $117,269Net Income 2018: $5,7592018Revenue 2019: $347,037Expenses 2019: $351,703Net Income 2019: -$4,6662019Revenue 2020: $13,270Expenses 2020: $7,507Net Income 2020: $5,7632020Revenue 2021: $368,980Expenses 2021: $358,691Net Income 2021: $10,2892021Revenue 2022: $423,240Expenses 2022: $440,456Net Income 2022: -$17,2162022Revenue 2023: $31,475Expenses 2023: $7,654Net Income 2023: $23,8212023Revenue 2024: $344,715Expenses 2024: $374,395Net Income 2024: -$29,6802024

Highlighted filing

2019

Revenue$347,037
Expenses$351,703
Net Income-$4,666
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 17, 2020
Return Version
2019v5.0
Gross Receipts
$511,374
Mission and Program Overview

Mission

The Organization supports diversity through event promotion, cultural exchange opportunities, and by hosting and providing a forum for musicians, artists, educators, and advocates of sustainable living and cultural preservation.

The organization supports diversity through event promotion, cultural exchange opportunities, and by hosting and providing a forum for musicians, artists, educators, and advocates of sustainabile living and cultural preservation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$28,354$27,466▼ $888
Cash and Non-Interest-Bearing Accounts$9,876$6,098▼ $3,778
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$38,760$34,094▼ $4,666
Other Assets Total$530$530→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$38,760$34,094▼ $4,666
Total Net Assets Fund Balance$38,760$34,094▼ $4,666
Total Liabilities and Net Assets / Fund Balance$38,760$34,094▼ $4,666

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,610$24,734$27,344
Buildings$18,592$4,037$22,629
Leasehold Improvements$6,264$1,736$8,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
J Kristian HodgesVice PresidentPT$84,444$84,444
Sam CalhounDirectorPT$70,000$70,000
John W McbroomPresidentPT$16,635$16,635
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$98,000
Investment Income
$0
Other Revenue
$249,037
Change in Net Assets
$-4,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$335,203
Grants and Similar Amounts Paid$16,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$234,927--$234,927
Fees for Services Management$51,200$12,800-$64,000
Fees for Services Other$35,239$149-$35,388
Grants to Domestic Orgs$16,500--$16,500
Depreciation Depletion$888--$888
Total Functional Expenses$338,754$12,949$0$351,703
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Clean Valley CouncilRoanoke, VA--$5,500
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Across the Way ProductionSubcontractorManagement Fees.No$64,000
Across the Way ProductionSubcontractorEvent Administration FeeNo$35,239

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
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
No
Other officer compensation reviewed
No
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

James k hodges and john mcbroom are owners/managers of across the way productions, inc. Which is paid as a contractor for managing the organization.

Form 990, Part VI, Line 11B: Form 990 Review Process

Board members are given a copy of the 990 for questions, comments and approval before the return is filed with the irs.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Al documents available upon request.

Filing and Contact Details

Filer

Filer Name
Blue Cow Arts Foundation
EIN
75-2986802
Phone
5405296583
Address
302 CAMPBELL AVE SE, ROANOKE, VA 24013

Signing Officer

Name
John W Mcbroom
Title
President
Signed
2020-08-17
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
Va
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
80

Preparer

Firm
Foti Flynn Lowen & Co PC
Address
PO Box 12765, Roanoke, VA 24028-2765
Preparer
Bradley J Davis CPA
Phone
5403449246
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06264
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01736
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027466
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt05500
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CLEAN VALLEY COUNCIL
IRS990ScheduleI/RecipientTable/RecipientEIN0541076068
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01327 GRANDIN RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ROANOKE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd024015
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ACROSS THE WAY PRODUCTION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1ACROSS THE WAY PRODUCTION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SUBCONTRACTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SUBCONTRACTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt064000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt135239
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEES.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EVENT ADMINISTRATION FEE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0JAMES HODGES AND JOHN MCBROOM, TWO OF THE BOARD MEMBERS, ARE OWNERS AND MANAGERS OF ACROSS THE WAY PRODUCTIONS, INC. WHICH IS PAID AS A CONTRACTOR FOR MANAGING THE ORGANIZATION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JAMES K HODGES AND JOHN MCBROOM ARE OWNERS/MANAGERS OF ACROSS THE WAY PRODUCTIONS, INC. WHICH IS PAID AS A CONTRACTOR FOR MANAGING THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE GIVEN A COPY OF THE 990 FOR QUESTIONS, COMMENTS AND APPROVAL BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AL DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0542054921
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S-CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PERFORMING ARTS PROM.
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ACROSS THE WAY PRODUCTIONS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0209 S LOCUST ST 2
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0FLOYD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd024091
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt099239
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1234927
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ACROSS THE WAY PRODUCTIONS INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ACROSS THE WAY PRODUCTIONS INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0m
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1p
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt038760
IRS990/TotalAssetsEOYAmt034094
IRS990/TotalAssetsGrp/BOYAmt038760
IRS990/TotalAssetsGrp/EOYAmt034094
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012949
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0338754
IRS990/TotalFunctionalExpensesGrp/TotalAmt0351703
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038760
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt034094
IRS990/TotalProgramServiceExpensesAmt0338754
IRS990/TotalProgramServiceRevenueAmt098000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0347037
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0347037
IRS990/TotalVolunteersCnt080
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt038760
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt034094
IRS990/TotReportableCompRltdOrgAmt0171079
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0302 CAMPBELL AVE SE 213
IRS990/USAddress/CityNm0ROANOKE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024013
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-06 18:47:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN W MCBROOM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUE COW ARTS FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0752986802
ReturnHeader/Filer/PhoneNum05405296583

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.$0.27$0.00$0.27$3.45$3.74$0.30
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.57$0.31$0.08$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$4.23$4.40$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$3.69$3.59$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.40$0.40$0.13$0.08$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$3.47$3.52$0.05
2018Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$1.23$1.17$0.06
2017Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$1.60$1.75$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.78$0.85$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.69$0.73$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.03$0.41$2.82$3.06$0.24
2013Detailed filing. Detailed filing data is available for this year.$0.68$0.03$0.65$3.22$3.23$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$2.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.00$0.29$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$1.76