Blue Ridge Arts Council Inc in Front Royal, Virginia (VA)

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Blue Ridge Arts Council Inc
Employer Identification Number (EIN)541470148
Name of OrganizationBlue Ridge Arts Council Inc
AddressPO BOX 1212, Front Royal, VA 22630-0025
ActivitiesArt exhibit
SubsectionCharitable Organization
Ruling Date08/1988
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$25,000 to $99,999
Income$25,000 to $99,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$41,821
Amount of Income$79,876
Form 990 Revenue Amount$69,493
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Arts Council/Agency


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Amount of income in 2014: $79,876
Blue Ridge Arts Council Inc: 

 $79,876
Other organizations performing similar types of work: 

 $208,353

Assets in 2014: $41,821
Blue Ridge Arts Council Inc: 

 $41,821
Other organizations performing similar types of work: 

 $223,826

Expenses in 2013: $69,195
This organization: 

 $69,195
Other organizations performing similar types of work: 

 $198,715

Income to expenses ratio in 2013: 1.2
Blue Ridge Arts Council Inc: 

 1.2
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 78.4%
This organization: 

 78.4%
Other organizations performing similar types of work: 

 75.6%

Grants share in income in 2013: 65.3%
Blue Ridge Arts Council Inc: 

 65.3%
Other organizations performing similar types of work: 

 77.7%

Financial snapshot ($)

Revenue for 2013

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201120122013
Total revenue$61,891$67,241$66,820
Contributions, gifts, grants, and similar amounts received$36,746$43,108$43,657
Program service revenue including government fees and contracts$4,369$5,731$5,839
Membership dues and assessments$7,159$6,990$2,805
Investment income$1,395$0$0
Gain/Loss from sale of assets other than inventory$0$0$0
Net income/loss from gaming and fundraising events$9,325$10,239$12,450
Gross income from gaming$0$0$0
Gross income from fundraising events$13,060$10,239$22,074
Less: direct expenses from gaming and fundraising events$3,735$0$9,624
Gross profit/loss from sales of inventory$2,897$1,173$1,670
Gross sales of inventory, less returns and allowances$6,874$3,648$3,893
Less: cost of goods sold$3,977$2,475$2,223
Other revenue$0$0$399
Total expenses$62,161$66,366$69,195
Total net assets$32,434$32,630$32,700
Excess/Deficit for the year$-270$875$-2,375
Net assets or fund balances at beginning of year$28,666$32,434$32,630
Other changes in net assets or fund balances$4,038$-679$2,445
Net assets or fund balances at end of year$32,700
Balance Sheets
201120122013
Total assets$35,459$34,847$35,214
Total liabilities$3,025$2,217$2,514
Net assets or fund balances$32,434$32,630$32,700
Other Information
201120122013
Did the organization engage in any significant activity not previously reported to the IRS?No
Were any significant changes made to the organizing or governing documents?No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNoNo
Has the organization filed a Form 990-T for the year?No
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?No
Amount of political expenditures, direct or indirect$0
Did the organization file Form 1120-POL for this year?No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?No
Total amount involved$0
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities$0$0$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$139,270
Subtotal Support$229,605
Gifts, grants, contributions, and membership fees received$229,605
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
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$90,335
Total Support$232,739
Public Support$229,605
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$3,134
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$84,106$73,989$68,648$68,109$56,320$60,626$61,609$59,883
Contributions, gifts, grants, and similar amounts received$55,980$50,609$44,476$43,725$36,156$36,109$38,427$39,290
Contributions to donor advised funds$0$0
Direct public support$3,540$4,084$4,571$1,379$1,466$2,109$1,589$3,840
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$52,440$46,525$39,905$42,346$34,690$34,000$36,838$35,450
Program service revenue including government fees and contracts$4,635$2,438$1,940$1,062$320$590$0$0
Membership dues and assessments$7,650$9,538$7,600$6,386$5,495$13,685$10,165$12,125
Interest on savings and temporary cash investments$408$36$2$5$5$7$6$4
Dividends and interest from securities$2,503$115$172$11$3,472$124$596$7,296
Net rental income or (loss)$0$1,025$250$0$0$0$0$0
Gross rents$0$1,025$250$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$-3,638$0$0$0$0$1,889$-9,854
Gross amount from sales of assets other than inventory$0$4,515$0$0$0$0$15,051$18,656
Less: cost or other basis and sales expenses$0$8,153$0$0$0$0$13,162$28,510
Net income or (loss) from special events and activities$11,242$9,600$10,517$12,264$5,971$8,356$9,709$8,369
Gross revenue$17,341$20,663$19,781$26,051$22,583$22,332$14,011$17,211
Less: direct expenses other than fundraising expenses$6,099$11,063$9,264$13,787$16,612$13,976$4,302$8,842
Gross profit or (loss) from sales of inventory$1,096$4,209$3,691$4,656$4,901$1,755$817$2,653
Gross sales of inventory, less returns and allowances$6,046$10,683$8,676$9,322$5,521$5,678$2,675$5,681
Less: cost of goods sold$4,950$6,474$4,985$4,666$620$3,923$1,858$3,028
Other revenue$592$57$0$0$0$0$0$0
Total expenses$91,988$74,530$75,201$72,686$51,781$53,522$64,805$67,379
Program services$80,483$61,549$62,228$67,564$43,365$42,508$53,551$52,803
Management and general$11,505$12,981$12,973$5,122$8,416$10,483$10,866$14,447
Fundraising$0$0$0$0$0$531$388$129
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$30,146$29,605$16,798$15,682$18,915$26,808$25,537$18,041
Excess or (deficit) for the year$-7,882$-541$-6,553$-4,577$4,539$7,104$-3,196$-7,496
Net assets or fund balances at beginning of year$38,028$30,146$29,605$16,798$15,682$18,915$26,808$25,537
Other changes in net assets or fund balances$0$0$-6,254$3,461$-1,306$789$1,925$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$67,379$52,803$14,447$129
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.$27,000$27,000$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$6,869$0$6,869$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$433$0$433$0
Legal fees$0$0$0$0
Supplies$1,791$0$1,791$0
Telephone$1,977$1,582$395$0
Postage and shipping$1,526$1,221$305$0
Occupancy$10,475$8,380$2,095$0
Equipment rental and maintenance$4,667$3,734$933$0
Printing and publications$560$448$112$0
Travel$0$0$0$0
Conferences, conventions, and meetings$156$156$0$0
Interest$411$0$411$0
Depreciation, depletion, etc.$749$158$591$0
Other expenses not covered above$10,765$10,124$512$129
Balance Sheets
20002001200220032004200520062007
Total assets$30,248$29,707$21,799$25,680$27,235$30,809$31,915$23,730
Cash - non-interest-bearing$1,015$4,591$2,110$1,995$3,299$5,498$1,866$22,391
Savings and temporary cash investments$0$0$0$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$0$0$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$0$0$0$0$0$0$0$0
Investments - publicly-traded securities$28,510$0
Investments - other securities$28,797$24,805$17,482$20,954$22,124$24,100$0$0
Investments - land, buildings, and equipment less accumulated depreciation$436$311$0$2,731$1,812$1,211$1,539$1,339
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$2,207$0$0$0$0$0
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$102$102$5,000$9,998$8,320$4,001$6,378$5,689
Accounts payable and accrued expenses$102$102$0$0$0$0$0$0
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
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$5,000$9,998$8,320$4,001$6,378$5,689
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$30,248$29,707$21,798$25,680$27,235$30,809$31,915$23,730
Total net assets or fund balances$30,146$29,605$16,798$15,682$18,915$26,808$25,537$18,041
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$0$0$0$0$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
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$0$0$0$0$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0$0$0$0$0
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
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$27,000$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings15
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, 20060
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$7,300$13,293
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
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$12,125
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$4$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$7,296$0
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$0$-9,854
Net income or (loss) from special events000000$000$0$8,369
Gross profit or (loss) from sales of inventory000000$000$0$2,653
Other revenue000000$000$0$0
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
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
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
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 receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$102,876$95,106$94,082$82,897$76,178$64,234$72,257$65,880
Gifts, grants, and contributions received$64,945$50,609$53,047$46,416$43,725$36,156$36,109$38,427
Membership fees received$10,000$9,538$9,538$7,600$6,386$5,495$13,685$10,165
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$26,100$33,783$31,346$28,457$26,051$22,583$22,332$16,686
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$1,831$1,176$151$424$16$0$131$602
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$0$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
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Blue Ridge Arts Council IncPO BOX 1212, Front Royal, VA 22630-0025VA1988-08$79,876
2Walton Arts Center Council IncPO BOX 3547, Fayetteville, AR 72702-3547AR1988-08$16,571,540
3Shreveport Regional Arts Council801 Crockett St, Shreveport, LA 71101-3435LA1977-03$4,297,085
4Western States Arts Federation1743 Wazee St Ste 300, Denver, CO 80202-1280CO1973-02$3,845,732
5The Art League Inc105 N Union St, Alexandria, VA 22314-3217VA1971-10$3,525,869
6Vermont Council On The Arts Inc, Vermont Arts Council136 State St, Montpelier, VT 05633-0001VT1967-04$1,849,495
7Texarkana Regional Arts & Humanities Council IncPO BOX 1171, Texarkana, TX 75504-1171TX1978-06$1,443,697
8United Arts Council Of Raleigh And Wake County Inc410 Glenwood Ave Ste 170, Raleigh, NC 27603-1292NC1966-05$1,366,249
9United Arts Council Of Greater Greensboro Inc200 N Davie Street Ste 201 Box 5, Greensboro, NC 27401-2865NC1962-09$1,302,409
10The Arts Center Of The Capital Region265 River St, Troy, NY 12180-3215NY1966-05$1,165,700
11Rockport Art Association Inc902 Navigation Cir, Rockport, TX 78382-2780TX1972-07$828,439
12Tucson-Pima Arts Council Inc100 N Stone Ave Ste 303, Tucson, AZ 85701-1514AZ1985-05$804,117
13Tibbits Opera Foundation And Arts Council Inc14 S Hanchett St, Coldwater, MI 49036-1907MI1965-10$609,852
14The Arts Council For Chautauqua County Inc116 E 3rd St, Jamestown, NY 14701-5402NY1973-01$446,393
15The Greater Jackson Arts CouncilPO BOX 17, Jackson, MS 39205-0017MS1981-01$432,992
16Valley Performing Arts CouncilPO BOX 71, Kingsburg, CA 93631-0071CA1998-03$278,284
17Hawaii Academy Of Performing Arts1159 Nuuanu Ave, Honolulu, HI 96717HI1999-03$248,638
18Cultural Alliance Of Greater Hampton Roads420 North Center Drive, Norfolk, VA 23502-4007VA1983-09$59,872
19Smith Mountain Arts CouncilPO BOX 70, Moneta, VA 24121-0070VA1991-02$51,060
20The Cultural Alliance Of Charles City County Va IncP O Box 241, Charles City, VA 23030VA1996-09$0
Number of organizations performing similar types of work
Alaska3
Alabama4
Arkansas5
Arizona6
California21
Colorado10
Connecticut4
District of Columbia1
Florida10
Georgia5
Hawaii1
Idaho2
Illinois3
Indiana5
Kansas4
Kentucky3
Louisiana6
Massachusetts2
Maryland2
Maine1
Michigan8
Minnesota4
Missouri5
Mississippi3
Montana1
North Carolina5
North Dakota1
Nebraska2
New Hampshire4
New Jersey3
New Mexico3
Nevada1
New York17
Ohio5
Oklahoma1
Oregon4
Pennsylvania10
South Carolina6
South Dakota2
Tennessee5
Texas13
Utah2
Virginia5
Vermont1
Washington4
Wisconsin3
International1
Total217

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