South Arkansas Arts Center in El Dorado, Arkansas (AR)

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South Arkansas Arts Center
Employer Identification Number (EIN)716053580
Name of OrganizationSouth Arkansas Arts Center
Address110 E 5th St, El Dorado, AR 71730-3822
ActivitiesOther cultural or historical activities
SubsectionCharitable Organization
Ruling Date01/1964
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$5,000,000 to $9,999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$6,594,116
Amount of Income$568,827
Form 990 Revenue Amount$567,886
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Arts, Cultural Organizations - Multipurpose


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Amount of income in 2012: $568,827
South Arkansas Arts Center: 

 $568,827
Other organizations performing similar types of work: 

 $182,080

Assets in 2012: $6,594,116
This organization: 

 $6,594,116
Other organizations performing similar types of work: 

 $149,770

Expenses in 2007: $570,408
South Arkansas Arts Center: 

 $570,408
Other organizations performing similar types of work: 

 $1,674,264

Income to expenses ratio in 2007: 2.4
This organization: 

 2.4
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 34.1%
South Arkansas Arts Center: 

 34.1%
Other organizations performing similar types of work: 

 78.4%

Number of employees in 2007: 5
South Arkansas Arts Center: 

 5
Other organizations performing similar types of work: 

 24

Employees paid over $50,000 in 2007: 0.0%
South Arkansas Arts Center: 

 0.0%
Other organizations performing similar types of work: 

 7.7%

Grants share in income in 2007: 13.7%
South Arkansas Arts Center: 

 13.7%
Other organizations performing similar types of work: 

 43.1%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$792,266$580,454$739,836$1,058,312$1,262,237$760,753$707,850$1,349,448
Contributions, gifts, grants, and similar amounts received$70,331$103,480$123,718$131,385$101,045$87,697$247,987$185,062
Contributions to donor advised funds$0$0
Direct public support$38,155$63,391$76,702$87,805$48,532$87,697$247,987$185,062
Indirect public support$700$0$0$0$0$0$0$0
Government contributions (grants)$31,476$40,089$47,016$43,580$52,513$0$0$0
Program service revenue including government fees and contracts$103,871$86,922$140,323$116,269$110,827$147,970$95,257$94,996
Membership dues and assessments$48,404$50,330$56,268$72,510$82,045$85,625$84,475$99,045
Interest on savings and temporary cash investments$6,250$4,960$2,689$3,767$1,551$2,901$5,337$11,259
Dividends and interest from securities$85,298$112,799$105,727$102,205$100,968$92,680$141,008$147,173
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$-334,034$30,263$233,002$426,715$791,505$34,832$0$0
Gain or (loss) from sales of assets other than inventory$789,622$118,453$35,961$135,392$-17,480$221,821$74,370$713,685
Gross amount from sales of assets other than inventory$1,204,643$1,079,460$2,707,453$1,212,030$549,988$720,492$1,044,499$2,488,499
Less: cost or other basis and sales expenses$415,021$961,007$2,671,492$1,076,638$567,468$498,671$970,129$1,774,814
Net income or (loss) from special events and activities$0$62,128$26,172$57,792$81,695$76,658$49,629$76,467
Gross revenue$0$62,128$26,172$57,792$81,695$76,658$49,629$76,467
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$22,524$11,119$15,976$12,277$10,081$10,569$9,787$21,761
Total expenses$299,429$363,750$390,599$436,489$486,871$476,007$476,118$570,408
Program services$109,771$140,764$158,579$154,059$160,664$163,113$170,935$194,518
Management and general$189,582$207,679$228,015$267,703$301,043$294,061$299,418$361,327
Fundraising$76$15,307$4,005$14,727$25,164$18,833$5,765$14,563
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$3,860,844$4,077,548$4,426,785$5,048,608$5,823,974$6,108,720$6,483,161$8,039,142
Excess or (deficit) for the year$492,837$216,704$349,237$621,823$775,366$284,746$231,732$779,040
Net assets or fund balances at beginning of year$3,368,007$3,860,844$4,077,548$4,426,785$5,048,608$5,823,974$6,108,720$6,483,161
Other changes in net assets or fund balances$0$0$0$0$0$0$142,709$776,941
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$570,408$194,518$361,327$14,563
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$230,039$36,600$193,439$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$52,519$17,797$34,722$0
Payroll taxes$18,761$2,880$15,881$0
Professional fundraising fees$0$0$0$0
Accounting fees$3,500$0$3,500$0
Legal fees$0$0$0$0
Supplies$17,846$0$3,283$14,563
Telephone$2,302$0$2,302$0
Postage and shipping$2,590$0$2,590$0
Occupancy$22,487$0$22,487$0
Equipment rental and maintenance$12,903$0$12,903$0
Printing and publications$0$0$0$0
Travel$1,309$0$1,309$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$48,658$0$48,658$0
Other expenses not covered above$157,494$137,241$20,253$0
Balance Sheets
20002001200220032004200520062007
Total assets$3,866,388$4,082,638$4,431,074$5,053,860$5,827,940$6,133,459$6,515,088$8,072,371
Cash - non-interest-bearing$99,858$114,112$163,710$197,425$196,837$185,241$171,473$196,438
Savings and temporary cash investments$271,094$67,599$69,592$6,102$3,606$8,107$141,205$0
Accounts receivable less allowance for doubtful accounts$2,199$1,071$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$4,385$4,366$7,833$8,013$8,095$11,161$16,457$26,866
Investments - publicly-traded securities$0$0
Investments - other securities$2,822,747$3,207,741$3,525,343$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$71,260$0$71,260$4,131,725$4,991,311$5,187,573$5,412,081$7,004,900
Land, buildings, and equipment less accumulated depreciation$594,845$687,749$593,336$710,595$628,091$741,377$773,687$843,982
Other assets, including program-related investments$0$0$0$0$0$0$185$185
Total liabilities$5,544$5,090$4,289$5,252$3,966$24,739$31,927$33,229
Accounts payable and accrued expenses$5,544$2,478$1,257$1,544$1,656$0$2,349$4,382
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$16,924$24,885$26,697
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$0$2,612$3,032$3,708$2,310$7,815$4,693$2,150
Total liabilities and net assets/fund balances$3,866,388$4,082,638$4,431,074$5,053,860$5,827,940$6,133,459$6,515,088$8,072,371
Total net assets or fund balances$3,860,844$4,077,548$4,426,785$5,048,608$5,823,974$6,108,720$6,483,161$8,039,142
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$792,266$580,454$739,836$1,058,312$1,262,237$760,753$0$1,349,448
Total revenue, gains, and other support per audited financial statements$792,266$580,454$739,836$1,058,312$1,262,237$760,753$0$2,094,855
Other expenses$0$0$0$0$0$0$0$745,407
Net unrealized gains on investments$0$0$0$0$0$0$0$745,407
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$299,429$363,750$390,599$436,489$486,871$476,007$0$570,408
Total expenses and losses per audited financial statements$299,429$363,750$390,599$436,489$486,871$476,007$0$570,408
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings25
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20065
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$1,164,386
Program service revenue
Program service revenue 1000000$000$0$39,020
Program service revenue 2000000$000$0$32,326
Program service revenue 3000000$000$0$23,650
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$99,045
Interest on savings and temporary cash investments000000$000$0$11,259
Dividends and interest from securities000000$000$0$147,173
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$713,685
Net income or (loss) from special events000000$000$0$76,467
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$21,761
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$225,694$206,929$358,491$428,725$426,136$396,436$416,873$0
Gifts, grants, and contributions received$62,285$26,713$103,480$123,718$131,385$101,045$87,697$0
Membership fees received$52,731$48,404$50,330$56,268$72,510$82,045$85,625$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$43,564$77,158$86,922$140,323$116,269$110,827$147,970$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$55,220$54,654$117,759$108,416$105,972$102,519$95,581$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$11,894$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$764,638
Contributions, Gifts, Grants and Other Similar Amounts$228,331
Program Service Revenue$121,504
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$131,297
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$257,563
Gross amount from sales of assets other than inventory (Securities / Other)$582,692 / $0
Less: cost or other basis and sales expenses (Securities / Other)$325,129 / $0
Gain or (loss) (Securities / Other)$257,563 / $0
Net income from fundraising events$4,965
Gross income from fundraising events$4,965
Less: direct expenses$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$20,978
Statement of Functional Expenses (for 2011)
Total functional expenses$554,454
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$187,722
Payroll taxes$15,232
Professional fundraising services$0
Other$351,500
Balance Sheet (for 2011)
Total assets$6,985,146
Total liabilities$26,201
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$26,201
Total net assets or fund balances$6,958,945
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$1,890,995
Gifts, grants, contributions, and membership fees received$863,742
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$414,426
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$612,827
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29Ozark Heritage Arts CenterPO BOX 217, Leslie, AR 72645-0217AR1991-12$17,108
30First Night Fayetteville IncPO BOX 3355, Fayetteville, AR 72702-3355AR1998-02$0
Number of organizations performing similar types of work
Alaska4
Alabama6
Arkansas10
Arizona10
California79
Colorado18
Connecticut14
District of Columbia5
Delaware1
Florida32
Georgia11
Hawaii12
Iowa7
Idaho2
Illinois21
Indiana5
Kansas11
Kentucky4
Louisiana11
Massachusetts30
Maryland19
Maine6
Michigan21
Minnesota17
Missouri11
Mississippi3
Montana7
North Carolina26
North Dakota2
Nebraska6
New Hampshire4
New Jersey18
New Mexico4
Nevada2
New York76
Ohio23
Oklahoma4
Oregon11
Pennsylvania39
Rhode Island3
South Carolina5
South Dakota2
Tennessee15
Texas35
Utah8
Virginia24
Vermont10
Washington16
Wisconsin13
West Virginia9
International1
Total733

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