Civic Intelligence

Johnson County Ctr for the Arts

EIN 83-4529666 • 501(c)3 • Mountain City, TN

Profile

Empower our community and bring them together through teaching, encouraging, and supporting a variety of artistic forms and experiences

127 College StreetMountain City, TN 37683

www.jocoartcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.07x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.09x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

88th percentile

45%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

86th percentile

$24,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

89th percentile

53%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

91st percentile

96%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Down

$574,587

Down $76,292 (-12%) from 2024

Liabilities

Down

$39,401

Down $264,939 (-87%) from 2024

Net Assets

Up

$535,186

Up $188,647 (+54%) from 2024

Revenue

Up

$424,488

Up $109,592 (+35%) from 2024

Expenses

Up

$232,320

Up $17,089 (+7.9%) from 2024

Net Income

Up

$192,168

Up $92,503 (+93%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2020: $91,531Liabilities 2020: $0Net Assets 2020: $91,5312020Assets 2021: $110,668Liabilities 2021: $0Net Assets 2021: $110,6682021Assets 2022: $281,374Liabilities 2022: $0Net Assets 2022: $281,3742022Assets 2023: $244,265Liabilities 2023: $2,641Net Assets 2023: $241,6242023Assets 2024: $650,879Liabilities 2024: $304,340Net Assets 2024: $346,5392024Assets 2025: $574,587Liabilities 2025: $39,401Net Assets 2025: $535,1862025

Highlighted filing

2025

Assets$574,587
Liabilities$39,401
Net Assets$535,186

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2020: $131,120Expenses 2020: $39,589Net Income 2020: $91,5312020Revenue 2021: $62,938Expenses 2021: $57,339Net Income 2021: $5,5992021Revenue 2022: $263,118Expenses 2022: $92,412Net Income 2022: $170,7062022Revenue 2023: $109,972Expenses 2023: $149,722Net Income 2023: -$39,7502023Revenue 2024: $314,896Expenses 2024: $215,231Net Income 2024: $99,6652024Revenue 2025: $424,488Expenses 2025: $232,320Net Income 2025: $192,1682025

Highlighted filing

2025

Revenue$424,488
Expenses$232,320
Net Income$192,168

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$484,943
Mission and Program Overview

Mission

The johnson county center for the arts is a comprehensive are center serving the residents of johnson county and surrounding communities who are seeking authentic appalachian artwork as well as meaningful events and enrichement experiences. With primary focus on young artists, the local art community, and appalachian culture, the objective is to provide a place for artists of varying ages, abilities and interests to flourish by offering a center to showcase,, sell and encourage growth and learning.

To empower our community and bring them together through teaching, encouraging, and supporting a variety of artistic forms and experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$456,585$463,237▲ $6,652
Savings and Temporary Cash Investments$110,257$84,995▼ $25,262
Cash and Non-Interest-Bearing Accounts$84,037$26,355▼ $57,682
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$650,879$574,587▼ $76,292
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$304,340$34,307▼ $270,033
Other Liabilities$0$5,094▲ $5,094
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$304,340$39,401▼ $264,939
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$346,539$535,186▲ $188,647
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$346,539$535,186▲ $188,647
Total Liabilities and Net Assets / Fund Balance$650,879$574,587▼ $76,292

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$303,508$11,492$315,000
Land$145,000-$145,000
Leasehold Improvements$11,249$387$11,636
Other Land Buildings$3,480$120$3,600
Compensation and Service Providers

Board Members and Trustees

NameTitle
Evelyn CookPresident
Crystal DunnDirector
Terri MorrisSecretary
Russell LoveTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$355,113
Program Service Revenue
$29,956
Investment Income
$4,738
Other Revenue
$34,681
All Other Contributions
$314,013
Change in Net Assets
$192,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,166
Salaries, Compensation, and Employee Benefits$75,154
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,110$29,910-$43,020
Current Officers, Directors, Trustees, and Key Employees-$26,794-$26,794
Occupancy-$20,239-$20,239
Other Expenses$4,027$12,091-$12,091
Depreciation Depletion-$8,584-$8,584
Interest-$7,648-$7,648
All Other Expenses$5,506$476-$5,982
Insurance-$5,784-$5,784
Payroll Taxes$1,002$4,338-$5,340
Office Expenses-$3,803-$3,803
Advertising$3,168--$3,168
Fees for Services Management-$1,850-$1,850
Fees for Services Accounting-$1,386-$1,386
Fees for Services Legal-$20-$20
Total Functional Expenses$109,397$122,923$0$232,320
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,772
Fundraising Direct Expenses$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$3,521
Sales Tax Payable$809
Payroll Tax Payable$764
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Johnson County Ctr for the Arts
EIN
83-4529666
In Care Of
% CRYSTAL DUNN
Phone
4234603313
Address
127 COLLEGE STREET, Mountain City, TN 37683

Signing Officer

Name
Crystal Dunn
Title
Director
Phone
4239576346
Signed
2025-11-14

Organization Details

Principal Officer
Crystal Dunn
Formed
2019
Legal Domicile
Tn
Voting Board Members
0
Independent Board Members
0
Employees
7

Preparer

Firm
H and R Block
Address
115 VILLAGE SQ LN, MOUNTAIN CITY, TN 37683
Preparer
Celeste Simcox
Phone
4237277922
Supplemental Narrative

Additional Explanations

Part XI Line 9

Underreported Liabilities for 2023 due to not having the credit card debt amount at the end of that fiscal year.

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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0110257
IRS990/SavingsAndTempCashInvstGrp/EOYAmt084995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0355113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0264664
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt080568
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0241059
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt059158
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01000562
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04738
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03427
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0896
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0202
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0202
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09465
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0343978
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99063
IRS990ScheduleA/PublicSupportPY170Pct01.00000
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IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt059158
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01000562
IRS990ScheduleA/TotalSupportAmt01010027
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0303508
IRS990ScheduleD/BuildingsGrp/DepreciationAmt011492
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0315000
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
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IRS990ScheduleD/LandGrp/BookValueAmt0145000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0145000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011249
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0387
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt011636
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03480
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0120
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0809
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1764
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23521
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARDS
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IRS990ScheduleD/TotalLiabilityAmt05094
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Underreported Liabilities for 2023 due to not having the credit card debt amount at the end of that fiscal year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI Line 9
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IRS990/TotalAssetsGrp/EOYAmt0574587
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0109397
IRS990/TotalFunctionalExpensesGrp/TotalAmt0232320
IRS990/TotalGrossUBIAmt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/USAddress/AddressLine1Txt0127 COLLEGE STREET
IRS990/USAddress/CityNm0Mountain City
IRS990/USAddress/StateAbbreviationCd0TN

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