Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Blue River Arts Council Inc
EIN 83-2074441 • 501(c)3 • Crete, NE
Profile
The Blue River Arts Council spent significant time and revenue starting the renovation of the Isis Theatre. We still hosted six public arts and entertainment events as well.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.19x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Balance Sheet
Assets
Up$2,012,983
Up $819,221 (+69%) from 2023
Liabilities
Up$389,919
Up $389,919 from 2023
Net Assets
Up$1,623,064
Up $429,302 (+36%) from 2023
Revenue
Down$518,516
Down $131,671 (-20%) from 2023
Expenses
Up$89,214
Up $60,243 (+208%) from 2023
Net Income
Down$429,302
Down $191,914 (-31%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,012,983
- Liabilities
- $389,919
- Net assets
- $1,623,064
- Revenue
- $518,516
- Expenses
- $89,214
- Net income
- $429,302
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Mar 7, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $552,810
Mission and Program Overview
Mission
Provide access to Arts and Entertainment
The Blue River Arts Council spent significant time and revenue starting the renovation of the Isis Theatre. We still hosted six public arts and entertainment events as well.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $714,265 | $1,983,273 | ▲ $1,269,008 |
| Rtn Earn Endowment Incm Other Fnds | $1,193,762 | $1,623,064 | ▲ $429,302 |
| Savings and Temporary Cash Investments | $479,497 | $28,878 | ▼ $450,619 |
| Inventories for Sale or Use | - | $832 | - |
| Total Assets | $1,193,762 | $2,012,983 | ▲ $819,221 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $389,919 | - |
| Total Liabilities | $0 | $389,919 | ▲ $389,919 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,193,762 | $1,623,064 | ▲ $429,302 |
| Total Liabilities and Net Assets / Fund Balance | $1,193,762 | $2,012,983 | ▲ $819,221 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $1,884,739 | $29,192 | $1,913,931 |
| Buildings | $88,942 | $1,058 | $90,000 |
| Equipment | $9,592 | $1,050 | $10,642 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Shaylene Smith | Executive Director | PT | $4,596 | $4,596 |
Board Members and Trustees
| Name | Title |
|---|---|
| Kristi Capek | President |
| Michael Stehlik | Vice President |
| Isis Avalos | Director |
| Marilea Thiem | Director |
| Miriam Weber | Director |
| Valerie Andelt | Director |
| Kate Hesser | Secretary |
| Russell Cowan | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $454,417
- Program Service Revenue
- $97,986
- Investment Income
- $407
- Other Revenue
- $-34,294
- Change in Net Assets
- $429,302
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $84,361 |
| Salaries, Compensation, and Employee Benefits | $4,853 |
| Total Fundraising Expense | $545 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $31,300 | - | - | $31,300 |
| Occupancy | $10,315 | - | - | $10,315 |
| Interest | $8,579 | - | - | $8,579 |
| All Other Expenses | $4,899 | - | - | $4,899 |
| Current Officers, Directors, Trustees, and Key Employees | $941 | $3,420 | $235 | $4,596 |
| Office Expenses | $866 | $2,840 | $204 | $3,910 |
| Advertising | $3,158 | - | $106 | $3,264 |
| Other Expenses | $2,104 | $27 | - | $2,131 |
| Information Technology | $1,119 | $300 | - | $1,419 |
| Conferences and Meetings | - | $1,231 | - | $1,231 |
| Fees for Services Management | $875 | - | - | $875 |
| Fees for Services Legal | - | $449 | - | $449 |
| Insurance | $28 | $300 | - | $328 |
| Payroll Taxes | - | $257 | - | $257 |
| Fees for Services Accounting | $146 | $10 | - | $156 |
| Total Functional Expenses | $79,835 | $8,834 | $545 | $89,214 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
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
- 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
- No
- 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 governing body review Part VI line 11
“Line 11b: The return is prepared by the Treasurer based on QuickBooks reports. The President and the Board of Directors reviews the 990 by line for wording to verfiy the mission and numberically to confirm figures. Return is then reviewed by the Treasurer and President together. Copies are provided to the Board of Directors at least 3 business days prior to filing to allow for questions and corrections.”
Conflict of interest policy compliance Part VI line 12C
“Board Members are required to sign Conflict of Interest policy yearly and expected to advise of potential conflicts as they arise on a transactional basis. As we are a small town, there are votes that occasionally give rise to potential conflicts. Board Members leave the room for conversations and votes when applicable.”
CEO executive director top management comp Part VI line 15A
“The executive director recieves modest compesation for oversight of the non profit”
Governing documents etc available to public Part VI line 19
“The 1023 is available for public review upon request at any time during normal business hours. The 2019 & 2020 990 EZ are available for public reveiw upon request at any time during normal business hours. The 990 for 2021 and 2022 are/will be available on the website directly and upon request during normal business hours. Line 19 All Policies, minutes and past financial statements are in writing and available for public review during regular business hours. The most recent completed calendar years financials are/ will be available on the website as well.”
Filing and Contact Details
Filer
- Filer Name
- Blue River Arts Council Inc
- EIN
- 83-2074441
- In Care Of
- % Russell Cowan
- Phone
- 4026416599
- Address
- PO Box 272, Crete, NE 68333
Signing Officer
- Name
- Russell Cowan
- Title
- Officer
- Phone
- 4028173939
- Signed
- 2025-03-07
- Discuss with paid preparer
- No
Organization Details
- Formed
- 2018
- Legal Domicile
- Ne
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
Preparer
- Firm
- Money Smarts Inc
- Address
- 130 Cherry Hill Blvd, Lincoln, NE 68510
- Preparer
- Russell Cowan
- Phone
- 4028173939
Supplemental Narrative
Additional Explanations
Amended return information
“Adjusted return to capitalize lease hold improvement and equipment.”
List of other expenses Part IX line 24E
“Funds were are are being spent on restoration of center for arts.”
Part III response or note to any other line in Part III
“4b and 4c All administrative needs and arts events were completed with volunteer labor so costs were minimal even though 200-700 people attended events”
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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/Desc | 0 | Community Performance |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Theatre Operation |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The Arts Council was able to retain teaching and performing artists for its grand opening, putting more than 60 local music and dance students on stage within three months of opening. This was our first self produced show. Revenue generated was 9473 of which 4799 wsa grants. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Blue River Arts Council finished a $2.2 million multi year renovation of the 1926 Isis theatre. It reopened for the community in July 2024. The Arts Council did finish up financing about 18% of the renovation so now we are servicing some debt. Total project cost of 1,210,078. Revenue produced was 446,048 which included grants of 293050 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Adjusted return to capitalize lease hold improvement and equipment. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Line 11b: The return is prepared by the Treasurer based on QuickBooks reports. The President and the Board of Directors reviews the 990 by line for wording to verfiy the mission and numberically to confirm figures. Return is then reviewed by the Treasurer and President together. Copies are provided to the Board of Directors at least 3 business days prior to filing to allow for questions and corrections. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Board Members are required to sign Conflict of Interest policy yearly and expected to advise of potential conflicts as they arise on a transactional basis. As we are a small town, there are votes that occasionally give rise to potential conflicts. Board Members leave the room for conversations and votes when applicable. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The executive director recieves modest compesation for oversight of the non profit |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The 1023 is available for public review upon request at any time during normal business hours. The 2019 & 2020 990 EZ are available for public reveiw upon request at any time during normal business hours. The 990 for 2021 and 2022 are/will be available on the website directly and upon request during normal business hours. Line 19 All Policies, minutes and past financial statements are in writing and available for public review during regular business hours. The most recent completed calendar years financials are/ will be available on the website as well. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Funds were are are being spent on restoration of center for arts. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 4b and 4c All administrative needs and arts events were completed with volunteer labor so costs were minimal even though 200-700 people attended events |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Amended return information |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | List of other expenses Part IX line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part III response or note to any other line in Part III |
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