Civic Intelligence

Johnson County Center for the Arts

990EZ • Fiscal year 2023 • EIN 83-4529666

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 13, 2023

127 College StreetMountain City, TN 37683

(423) 460-3313

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

13th percentile

-36%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

29th percentile

-13%

Faster asset growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

9th percentile

-58%

Faster revenue growth than 9% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$244,265

Down $37,109 (-13%) from 2022

Net Assets

Down

$241,624

Down $39,750 (-14%) from 2022

Liabilities

Up

$2,641

Up $2,641 from 2022

Revenue

Down

$109,972

Down $153,146 (-58%) from 2022

Expenses

Up

$149,722

Up $57,310 (+62%) from 2022

Net Income

Down

-$39,750

Down $210,456 (-123%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$244,265
Liabilities$2,641
Net Assets$241,624

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$109,972
Expenses$149,722
Net Income-$39,750
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$161,692
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.

Program Services

DescriptionGrantsExpenses
ARTS ACCESS INSPIRE PROGRAM - MORE THAN 120 PEOPLE OF ALL AGES AND ABILITIES PARTICIPATED IN OUR INSPIRE! SERIER OF CLASSES. LOACAL ARTISTS TEAMED UP WITH ARTS CENTER STAFF TO PRIVIDE INTRODUCTORY LEVEL CLASSES IN A VARIETY OF ART FORMS INCLUDING PAIINTING, POTTERY, JEWELRY MAKING, LEATHER CRAFT AND MORE. THE MUSICAL HERITAGE MURAL MILE - THE LEGACIES MURAL SERIES WAS CREATED IN A COMMUNITY MURAL WORKSHOP AND INSTALLED ON FARMERS STATE BANK. 18 COMMUNITY MEMBERS PARTICIPATED IN DESIGNING AND CREATING THE MURALS UNDER THE DIRECTION OF LOCAL ARTIST, CRISTY DUNN. THE MURALS WERE UNVEILED DURING THE LONG JOURNEY HOME FESTIVAL WHERE MORE THAN 500 PEOPLE TRAVELED FROM SEVERAL STATE TO ATTEND. THE MUSIC OF THE MOUNTAINS MURAL WAS CREATED BY LOCATED ON THE WMCT RADIO BUILDING. EIGHT MURALS NOW GRACE DOWNTOWN AND WE CREATED AND PUBLISHED A MAP THAT TIES THEM ALL TOGETHER SO RESIDENTS AND VISITORS CAN WALK THE DOWNTOWN MILE, LEARN ABOUT JOHNSON COUNTY'S MUSICAL HERITAGE AND VISIT OUR DOWNTOWN STORES AND RESTAURANTS. THE GALLARY AT JOHNSON COUNTY CENTER FOR THE ARTS - THE CENTER FOR THE ARTS PROVIDES GALLARY SPACE WHERE LOCL ARTISTS CAN SHOW THEIR WORK AND SELL THEIRI WARES. THE LOW COMMISSION ON SALES GIVE LOCAL ARTISTS AND ENTREPRENEURS THE OPPORTUNITY TO GROW AND INCUBATE SMALL BUSINESSES OF THEIR OWN. WE BROUGHT IN MORE THAN $26000 IN SALES FOR 34 LOCAL ARTISTS. 36 VOLUNTEERS CONTRIBUTED 1300 HOURS TO KEEP THE GALLARY SPACE OPEN.-$79,293
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRISTY DUNNExecutive Director-$24,000-$24,000
TEMPLE REECEAssistant Exec Direc-$1,440-$1,440
EVEYLYN COOKPresident-$0--
NANCY C PENNINGTONVice President-$0--
RUSSELL LOVETreasurer-$0--
MONA ALDERSONSecretary-$0--
TERRI MORRISDirector-$0--
Filing and Contact Details

Filer

Filer Name
Johnson County Ctr for the Arts
EIN
83-4529666
Phone
4234603313
Address
127 COLLEGE STREET, MOUNTAIN CITY, TN 37683

Signing Officer

Name
Crystal Dunn
Title
Executive Director
Phone
4234603313
Signed
2023-11-13
Discuss with paid preparer
No

Preparer

Firm
H and R Block
Address
115 VILLAGE SQ LN, MOUNTAIN CITY, TN 37683
Preparer
Celeste Simcox
Phone
8004725625
Supplemental Narrative

Additional Explanations

Part 1 Line 16

Artist fees - 40504, advertising - 2659, insurance - 1667, interest - 223, office supplies - 1917, bank service charges 1200, subscriptions - 271, software - 738, supplies - 37629, travel - 1107, deprec - 1026

Part 2 Line 24

ENDING INVENTORY 600

Part 2 Line 26

Credit cards payable - 2233, sales tax payable - 408

Raw XML Appendix149 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0TEMPLE REECE
IRS990EZ/BooksInCareOfDetail/PhoneNum04237075344
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0441 BANKERS BEND
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Mountain City
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037683
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0195860
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0160760
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt080568
IRS990EZ/CostOfGoodsSoldAmt051720
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-39750
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt030084
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0281374
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0244265
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05478
IRS990EZ/GrossProfitLossSlsOfInvntryAmt028508
IRS990EZ/GrossReceiptsAmt0161692
IRS990EZ/GrossSalesOfInventoryAmt080228
IRS990EZ/InvestmentIncomeAmt0896
IRS990EZ/LandAndBuildingsGrp/BOYAmt084914
IRS990EZ/LandAndBuildingsGrp/EOYAmt082905
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingOtherDesc0HYBRID
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0281374
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0241624
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0281374
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0241624
IRS990EZ/OccupancyRentUtltsAndMaintAmt06694
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt524000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt61440
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EVEYLYN COOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NANCY C PENNINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RUSSELL LOVE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MONA ALDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TERRI MORRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CHRISTY DUNN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6TEMPLE REECE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6ASSISTANT EXEC DIREC
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0600
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0600
IRS990EZ/OtherExpensesTotalAmt088921
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE 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.
IRS990EZ/PrintingPublicationsPostageAmt07334
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ARTS ACCESS INSPIRE PROGRAM - MORE THAN 120 PEOPLE OF ALL AGES AND ABILITIES PARTICIPATED IN OUR INSPIRE! SERIER OF CLASSES. LOACAL ARTISTS TEAMED UP WITH ARTS CENTER STAFF TO PRIVIDE INTRODUCTORY LEVEL CLASSES IN A VARIETY OF ART FORMS INCLUDING PAIINTING, POTTERY, JEWELRY MAKING, LEATHER CRAFT AND MORE. THE MUSICAL HERITAGE MURAL MILE - THE LEGACIES MURAL SERIES WAS CREATED IN A COMMUNITY MURAL WORKSHOP AND INSTALLED ON FARMERS STATE BANK. 18 COMMUNITY MEMBERS PARTICIPATED IN DESIGNING AND CREATING THE MURALS UNDER THE DIRECTION OF LOCAL ARTIST, CRISTY DUNN. THE MURALS WERE UNVEILED DURING THE LONG JOURNEY HOME FESTIVAL WHERE MORE THAN 500 PEOPLE TRAVELED FROM SEVERAL STATE TO ATTEND. THE MUSIC OF THE MOUNTAINS MURAL WAS CREATED BY LOCATED ON THE WMCT RADIO BUILDING. EIGHT MURALS NOW GRACE DOWNTOWN AND WE CREATED AND PUBLISHED A MAP THAT TIES THEM ALL TOGETHER SO RESIDENTS AND VISITORS CAN WALK THE DOWNTOWN MILE, LEARN ABOUT JOHNSON COUNTY'S MUSICAL HERITAGE AND VISIT OUR DOWNTOWN STORES AND RESTAURANTS. THE GALLARY AT JOHNSON COUNTY CENTER FOR THE ARTS - THE CENTER FOR THE ARTS PROVIDES GALLARY SPACE WHERE LOCL ARTISTS CAN SHOW THEIR WORK AND SELL THEIRI WARES. THE LOW COMMISSION ON SALES GIVE LOCAL ARTISTS AND ENTREPRENEURS THE OPPORTUNITY TO GROW AND INCUBATE SMALL BUSINESSES OF THEIR OWN. WE BROUGHT IN MORE THAN $26000 IN SALES FOR 34 LOCAL ARTISTS. 36 VOLUNTEERS CONTRIBUTED 1300 HOURS TO KEEP THE GALLARY SPACE OPEN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt079293
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt011211
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02641
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0149722
IRS990EZ/TotalProgramServiceExpensesAmt079293
IRS990EZ/TotalRevenueAmt0109972
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.JOCOARTCENTER.ORG
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt080568
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0241059
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt059158
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0142742
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0523527
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0896
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0202
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0202
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0186
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01486
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt080228
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0523527
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt080568
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0241059
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt059158
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0142742
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0523527
IRS990ScheduleA/TotalSupportAmt0525013
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARTIST FEES - 40504, ADVERTISING - 2659, INSURANCE - 1667, INTEREST - 223, OFFICE SUPPLIES - 1917, BANK SERVICE CHARGES 1200, SUBSCRIPTIONS - 271, SOFTWARE - 738, SUPPLIES - 37629, TRAVEL - 1107, DEPREC - 1026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENDING INVENTORY 600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CREDIT CARDS PAYABLE - 2233, SALES TAX PAYABLE - 408
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART 1 LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART 2 LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART 2 LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CRYSTAL DUNN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04234603313
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOHNSON COUNTY CTR FOR THE ARTS
ReturnHeader/Filer/BusinessNameControlTxt0JOHN
ReturnHeader/Filer/EIN0834529666
ReturnHeader/Filer/PhoneNum04234603313
ReturnHeader/Filer/USAddress/AddressLine1Txt0127 COLLEGE STREET
ReturnHeader/Filer/USAddress/CityNm0MOUNTAIN CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037683
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621530772
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H AND R BLOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 VILLAGE SQ LN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOUNTAIN CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037683
ReturnHeader/PreparerPersonGrp/PhoneNum08004725625
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Celeste Simcox
ReturnHeader/ReturnTs02023-11-13T23:54:35Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CRYSTAL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DUNN
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings