Liabilities / Assets
17th percentile
Tied with the lowest-debt nonprofits in its peer group.
Blue River Arts Council Inc.
990 • Fiscal year 2023 • EIN 83-2074441
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
17th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
95th percentile
Faster revenue growth than 95% of similar nonprofits.
Balance Sheet
Assets
Up$1,193,762
Up $772,394 (+183%) from 2022
Net Assets
Up$1,193,762
Up $772,394 (+183%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue And Expenses
Revenue
Up$650,187
Up $426,348 (+190%) from 2022
Expenses
Down$28,971
Down $153,655 (-84%) from 2022
Net Income
Up$621,216
Up $580,003 (+1407%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Sep 20, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $650,403
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 | |||
| Rtn Earn Endowment Incm Other Fnds | $572,546 | $1,193,762 | ▲ $621,216 |
| Land, Buildings, and Equipment, Net | $171,746 | $714,265 | ▲ $542,519 |
| Savings and Temporary Cash Investments | $400,800 | $479,497 | ▲ $78,697 |
| Total Assets | $572,546 | $1,193,762 | ▲ $621,216 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $572,546 | $1,193,762 | ▲ $621,216 |
| Total Liabilities and Net Assets / Fund Balance | $572,546 | $1,193,762 | ▲ $621,216 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $684,717 | - | $684,717 |
| Buildings | $19,136 | - | $19,136 |
| Equipment | $10,412 | - | $10,412 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Shaylene Smith | Executive Director | PT | $4,290 | $4,290 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jennifer Robison | President |
| Kristi Capek | Vice President |
| Katie Furse | Director |
| Miriam Weber | Director |
| Nancy Tellez | Director |
| Marilea Thiem | d |
| Kate Hesser | Secretary |
| Russell Cowan | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $635,221
- Program Service Revenue
- $13,212
- Investment Income
- $642
- Other Revenue
- $1,112
- All Other Contributions
- $105,068
- Change in Net Assets
- $621,216
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $26,384 |
| Total Fundraising Expense | $4,501 |
| Salaries, Compensation, and Employee Benefits | $2,587 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Information Technology | $330 | $5,795 | $840 | $6,965 |
| Other Expenses | $4,759 | - | - | $4,759 |
| Advertising | $399 | $254 | $3,524 | $4,177 |
| Office Expenses | - | $2,557 | $87 | $2,644 |
| Current Officers, Directors, Trustees, and Key Employees | - | $2,587 | - | $2,587 |
| Occupancy | $586 | $48 | - | $634 |
| Conferences and Meetings | - | $466 | $50 | $516 |
| Insurance | - | $300 | - | $300 |
| Total Functional Expenses | $12,463 | $12,007 | $4,501 | $28,971 |
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
- Address
- PO Box 272, Crete, NE 68333
Signing Officer
- Name
- Shaylene Smith
- Title
- Officer
- Phone
- 4028173939
- Signed
- 2024-09-20
- 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/ProgSrvcAccomActy2Grp/Desc | 0 | We provided funding to the Galaxy of Stars local talent competition, to Doane University Theatre workshop for area high school students, and to Crete High Schools musical for costume costs. |
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| IRS990/RevenueAmt | 0 | 14324 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | true |
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| IRS990/ScheduleJRequiredInd | 0 | false |
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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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| IRS990/UponRequestInd | 0 | X |
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| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | www.blueriverartscouncil.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| IRS990/WrittenPolicyOrProcedureInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Shaylene Smith |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Officer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4028173939 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-09-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Blue River Arts Council Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BLUE |
| ReturnHeader/Filer/EIN | 0 | 832074441 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 272 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Crete |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NE |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 68333 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,193,762
- Liabilities
- $0
- Net assets
- $1,193,762
- Revenue
- $650,187
- Expenses
- $28,971
- Net income
- $621,216