To provide access to art, support artistic expression, and encourage creative experiences for the enrichment of our communities.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
$48K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $27K a year · 15% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$48K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $35K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$60K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$190K
+13% vs prior year
Spent
$222K
To programs
60%
Net assets
$122K
By yearFY2020–FY2024
Revenue
$190K
FY2023▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2020$156K
FY2021$176K
FY2022$167K
FY2023$190K
FY2024$185K
Expenses
$222K
FY2023▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$192K
FY2021$172K
FY2022$186K
FY2023$222K
FY2024$235K
Net assets
$122K
FY2023▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2020$171K
FY2021$178K
FY2022$149K
FY2023$122K
FY2024$70K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1975.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $133K Management & general 23% · $51K Fundraising 17% · $39K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $48K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$48,331Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Kim Kapalka$55,641$48,331$53,922$50,666$58,185

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Carbon County Arts Guild executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Enrich communities by providing art access, supporting expression, and encouraging creative experiences.

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Provided by the organization

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3 programs · $133K · in their own filed words · FY2023
01

Benefits provided to membership and general public by maintaining the gallery where members can display and sell their works of art.

$90Kprogram expense
02

Art Education

Workshops & classes with 300-400 people involved.

$42Kprogram expense
03

Art shows/Judging of art. Juried art shows & receptions with over 3000 people involved.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$35K
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$190K
Ln 12
Gifts and grantsLn 1h$112K
Other incomeLn 4–11$74K
Fees for servicesLn 2g$2K
Money outPt IX
$222K
Ln 25
Programscol B$133K
Managementcol C$51K
Fundraisingcol D$39K
Owns and owesPt X
$122K
net assets · Ln 32
Cash and savingsLn 1–2$55K
Total assetsLn 16$182K
LiabilitiesLn 26$60K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$112K
Noncash giftsLn 1g$3K
Fees for servicesLn 2g$2K
Investment incomeLn 3$1K
Other incomeLn 4–11$74K
Gains on assetsLn 7−$965
Total revenueLn 12$190K
Assets in detailPt X, end of year
CashLn 1$55K
SavingsLn 2$0
Cash and savings togetherLn 1–2$55K
InvestmentsLn 11–13$38K
Land, buildings, equipmentLn 10c$69K
Other assetsLn 15$0
Total assetsLn 16$182K
LiabilitiesLn 26$60K
Net assetsLn 32$122K
OperationsPt I, VI
EmployeesI 55
VolunteersI 653
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$75K$55K
InvestmentsLn 11–13$56K$38K
Land, buildings, equipmentLn 10c$79K$69K
Total assetsLn 16$211K$182K
LiabilitiesLn 26$63K$60K
Net assetsLn 32$149K$122K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$48K$22K$19K$7K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$22K$10K$9K$3K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$815$367$326$122
Payroll taxesLn 10$5K$2K$2K$815
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$13K$13K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$7K$510$7K
Advertising and promotionLn 12$16K$9K$7K
Office expensesLn 13$8K$1K$3K$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$12K$9K$2K$572
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$1K$1K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$10K$7K$979$2K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$66K$60K$399$5K
All other expensesLn 24e$10K$7K$563$2K
Total functional expensesLn 25$222K$133K$51K$39K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $185K$235K−$51K$70K 990 PDF
FY2023 Viewing $190K$222K−$33K$122K 990 PDF
FY2022 $167K$186K−$18K$149K 990 PDF
FY2021 $176K$172K$4K$178K 990 PDF
FY2020 $156K$192K−$37K$171K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $189,848 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $96,960$112,174
I-9 Program service revenuePrior year $8,894$2,483
I-10 Investment incomePrior year $1,913$1,082
I-11 Other revenuePrior year $59,538$74,109
I-12 Total revenuePrior year $167,305$189,848
I-13 Grants and similar amounts paidPrior year $1,000$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $62,949$76,711
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $121,689$145,767
I-18 Total expensesPrior year $185,638$222,478
I-19 Revenue less expensesPrior year −$18,333−$32,630
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $189,848 across 12 lines filed
Lines not itemized here account for $34,317 of total revenue; see the IRS return.
VIII-1b Membership dues$13,627
VIII-1f All other contributions, gifts and grants$98,547
VIII-1g Noncash contributions (included above)$2,613
VIII-1h Total contributions, gifts and grants$112,174
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,483$2,483
VIII-3 Investment incomeRelated to mission $2,047$2,047
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission −$965−$965
VIII-8 Net income from fundraising eventsExcluded from tax $38,882$38,882
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $910$910
VIII-12 Total revenueRelated to mission $38,792 · Excluded from tax $38,882$189,848
Part IX · Statement of functional expenses $222,478 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $21,749 · Management $19,332 · Fundraising $7,250$48,331
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $9,959 · Management $8,852 · Fundraising $3,320$22,131
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $367 · Management $326 · Fundraising $122$815
IX-10 Payroll taxesPrograms $2,445 · Management $2,174 · Fundraising $815$5,434
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $13,311$13,311
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $510 · Fundraising $6,773$7,283
IX-12 Advertising and promotionPrograms $9,255 · Fundraising $6,920$16,175
IX-13 Office expensesPrograms $1,455 · Management $2,931 · Fundraising $3,712$8,098
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $8,911 · Management $2,132 · Fundraising $572$11,615
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $2,148$2,148
IX-20 InterestPrograms $1,395$1,395
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $6,854 · Management $979 · Fundraising $1,958$9,791
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $60,371 · Management $399 · Fundraising $5,140$65,910
IX-24e All other expensesPrograms $7,294 · Management $563 · Fundraising $2,184$10,041
IX-25 Total functional expensesPrograms $132,713 · Management $50,999 · Fundraising $38,766$222,478
Part X · Balance sheet $181,982 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $75,232$55,301
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$20,000
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $1,600$0
X-10c Land, buildings and equipment, netStart of year $78,731$68,940
X-11 Publicly traded securitiesStart of year $55,868$37,741
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $211,431$181,982
X-17 Accounts payable and accrued expensesStart of year $12,927$10,415
X-26 Total liabilitiesStart of year $62,927$60,415
X-27 Net assets without donor restrictionsStart of year $114,387$91,230
X-28 Net assets with donor restrictionsStart of year $34,117$30,337
X-32 Total net assets or fund balancesStart of year $148,504$121,567
X-33 Total liabilities and net assetsStart of year $211,431$181,982
Part XI · Reconciliation of net assets $121,567 net assets at year end
XI-1 Total revenue$189,848
XI-2 Total expenses$222,478
XI-3 Revenue less expenses−$32,630
XI-4 Net assets at start of year$148,504
XI-5 Net unrealized gains (losses) on investments$6,216
XI-7 Investment expenses−$523
XI-10 Net assets at end of year$121,567

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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