Civic Intelligence

Casper Artists Guild Inc.

990 • Fiscal year 2021 • EIN 83-0241107

Sep 01, 2020 to Aug 31, 2021 • Filed on Jul 12, 2022

321 West MidwestCasper, WY 82601

(307) 265-2655

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

22nd percentile

-2.3%

Higher net margin than 22% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

47th percentile

$46,817

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 21.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

25th percentile

-0.4%

Faster asset growth than 25% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

25th percentile

-5.3%

Faster revenue growth than 25% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,250,420

Down $4,808 (-0.4%) from 2020

Net Assets

Down

$1,249,997

Down $3,219 (-0.3%) from 2020

Liabilities

Down

$423

Down $1,589 (-79%) from 2020

Revenue

Down

$220,799

Down $12,251 (-5.3%) from 2020

Expenses

Up

$225,810

Up $11,113 (+5.2%) from 2020

Net Income

Down

-$5,011

Down $23,364 (-127%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2013: $138,945Liabilities 2013: $768Net Assets 2013: $138,1772013Assets 2014: $419,470Liabilities 2014: $768Net Assets 2014: $418,7022014Assets 2015: $1,311,526Liabilities 2015: $3,549Net Assets 2015: $1,307,9772015Assets 2016: $1,283,609Liabilities 2016: $2,220Net Assets 2016: $1,281,3892016Assets 2017: $1,263,530Liabilities 2017: $3,528Net Assets 2017: $1,260,0022017Assets 2018: $1,238,939Liabilities 2018: $3,721Net Assets 2018: $1,235,2182018Assets 2019: $1,237,662Liabilities 2019: $2,799Net Assets 2019: $1,234,8632019Assets 2020: $1,255,228Liabilities 2020: $2,012Net Assets 2020: $1,253,2162020Assets 2021: $1,250,420Liabilities 2021: $423Net Assets 2021: $1,249,9972021Assets 2022: $1,127,874Liabilities 2022: -$628Net Assets 2022: $1,128,5022022Assets 2023: $1,110,872Liabilities 2023: -$108Net Assets 2023: $1,110,9802023Assets 2024: $1,476,729Liabilities 2024: $216Net Assets 2024: $1,476,5132024

Highlighted filing

2021

Assets$1,250,420
Liabilities$423
Net Assets$1,249,997

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $141,543Expenses 2013: $25,027Net Income 2013: $116,5162013Revenue 2014: $355,042Expenses 2014: $74,517Net Income 2014: $280,5252014Revenue 2015: $1,021,215Expenses 2015: $131,940Net Income 2015: $889,2752015Revenue 2016: $190,872Expenses 2016: $217,460Net Income 2016: -$26,5882016Revenue 2017: $186,470Expenses 2017: $207,857Net Income 2017: -$21,3872017Revenue 2018: $174,209Expenses 2018: $198,993Net Income 2018: -$24,7842018Revenue 2019: $195,728Expenses 2019: $196,083Net Income 2019: -$3552019Revenue 2020: $233,050Expenses 2020: $214,697Net Income 2020: $18,3532020Revenue 2021: $220,799Expenses 2021: $225,810Net Income 2021: -$5,0112021Revenue 2022: $118,244Expenses 2022: $239,739Net Income 2022: -$121,4952022Revenue 2023: $171,988Expenses 2023: $189,510Net Income 2023: -$17,5222023Revenue 2024: $273,522Expenses 2024: $191,018Net Income 2024: $82,5042024

Highlighted filing

2021

Revenue$220,799
Expenses$225,810
Net Income-$5,011
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 12, 2022
Return Version
2020v4.2
Gross Receipts
$313,142
Mission and Program Overview

Mission

To promote and develop an interest in visual arts by providing an opportunity for members to create art for their own enjoyment, to learn new artistic skills, or to improve on the skills they already have.

To nurture and educate artists in wyoming as well as to increase access to meaningful and exciting arts experiences for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,253,216$1,249,997▼ $3,219
Land, Buildings, and Equipment, Net$1,066,651$1,098,043▲ $31,392
Savings and Temporary Cash Investments$116,016$97,383▼ $18,633
Cash and Non-Interest-Bearing Accounts$72,561$53,244▼ $19,317
Accounts Receivable-$1,750-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,255,228$1,250,420▼ $4,808
Liabilities
Accounts Payable and Accrued Expenses$2,012$423▼ $1,589
Total Liabilities$2,012$423▼ $1,589
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,253,216$1,249,997▼ $3,219
Total Liabilities and Net Assets / Fund Balance$1,255,228$1,250,420▼ $4,808

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$915,510$157,429$1,072,939
Land$179,500-$179,500
Other Land Buildings$287$2,742$3,029
Equipment$2,746$174$2,920
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tyler CessorExecutive DirectorFT$46,817$46,817

Board Members and Trustees

NameTitle
Dave BrysonInterim President
Gage WilliamsVice President
Carli HolcombDirector
Eathan MurphyDirector
Hilary CaminoDirector
Rebecca TaversDirector
Robert MartinezDirector
Cayla NimmoSecretary
Brian HellingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$194,536
Program Service Revenue
$5,342
Investment Income
$26
Other Revenue
$20,895
All Other Contributions
$151,785
Change in Net Assets
$-5,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$140,506
Other Expenses$85,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$82,277--$82,277
Current Officers, Directors, Trustees, and Key Employees-$46,155-$46,155
Depreciation Depletion$27,676--$27,676
Payroll Taxes$8,543$3,531-$12,074
All Other Expenses$8,873--$8,873
Office Expenses$7,907--$7,907
Insurance$3,656--$3,656
Advertising$3,571--$3,571
Other Expenses$3,500--$3,500
Fees for Services Accounting$2,216--$2,216
Total Functional Expenses$176,124$49,686$0$225,810
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$48,761
Fundraising Direct Expenses$40,819
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Carnival$38,415$38,415-$38,415
Total Events$38,415$38,415-$38,415
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
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, Section B, Line 11B

The organization does not provide a copy of form 990 to the board members prior to sending it to the irs. However, the form is reviewed by the treasurer with the cpa prior to filing.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Casper Artists Guild
EIN
83-0241107
Phone
3072652655
Address
321 WEST MIDWEST, CASPER, WY 82601

Signing Officer

Name
Brian Helling
Title
Treasurer
Phone
3072652655
Signed
2022-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Helling
Formed
1979
Legal Domicile
Wy
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
0

Preparer

Firm
Skogen Cometto & Associates Pc
Address
104 SOUTH WOLCOTT SUITE 735, CASPER, WY 82601
Preparer
Roxy L Skogen CPA
Phone
3072345395
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Correct prior year payroll liabilities 1,792.

Raw XML AppendixShowing 400 of 443 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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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0117742
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0194536
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0200729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0127410
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0134516
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0106102
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0763293
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0816
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt077
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04134
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04000
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09053
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt063477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt032293
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt042806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt053939
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0105494
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0298009
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0816
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04000
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09053
IRS990ScheduleA/InvestmentIncomeCYPct00.00840
IRS990ScheduleA/InvestmentIncomePYPct00.01230
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt050
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt052
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0120
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01317
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01539
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88030
IRS990ScheduleA/PublicSupportPY509Pct00.87300
IRS990ScheduleA/PublicSupportTotal509Amt0943560
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt036027
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt035805
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt045910
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0117742
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0258013
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0233022
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0170216
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0188455
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0211596
IRS990ScheduleA/Total509Grp/TotalAmt01061302
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0258039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0233888
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0170345
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0192709
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0216913
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01071894
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0915510
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0157429
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01072939
IRS990ScheduleD/EquipmentGrp/BookValueAmt02746
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0174
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02920
IRS990ScheduleD/LandGrp/BookValueAmt0179500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0179500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0287
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02742
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03029
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01098043
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038415
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt038415
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038415
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt038415
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt038415
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT PROVIDE A COPY OF FORM 990 TO THE BOARD MEMBERS PRIOR TO SENDING IT TO THE IRS. HOWEVER, THE FORM IS REVIEWED BY THE TREASURER WITH THE CPA PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CORRECT PRIOR YEAR PAYROLL LIABILITIES 1,792.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01255228
IRS990/TotalAssetsEOYAmt01250420
IRS990/TotalAssetsGrp/BOYAmt01255228
IRS990/TotalAssetsGrp/EOYAmt01250420
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0194536
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049686
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0176124
IRS990/TotalFunctionalExpensesGrp/TotalAmt0225810
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02012
IRS990/TotalLiabilitiesEOYAmt0423
IRS990/TotalLiabilitiesGrp/BOYAmt02012
IRS990/TotalLiabilitiesGrp/EOYAmt0423
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01253216
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01249997
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0176124
IRS990/TotalProgramServiceRevenueAmt05342
IRS990/TotalReportableCompFromOrgAmt046817
IRS990/TotalRevenueGrp/ExclusionAmt07968
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0220799
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01255228
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01250420
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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