RUTHERFORD COUNTY VISUAL ARTISTS GUILD: Form 990EZ, tax year 2023
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- Organization
- RUTHERFORD COUNTY VISUAL ARTISTS GUILD (EIN 52-2287188)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-07-15
- IRS object ID
- 202401979349201590
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-15T19:22:22-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 274471586 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Staton CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 393 Oak Street | AddressLine1Txt |
| City | Spindale | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28160 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522287188 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rutherford County Visual Artists Guild | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RUTH | BusinessNameControlTxt |
| Phone | 8282885009 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 North Main Street | AddressLine1Txt |
| City | Rutherfordton | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28139 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Thomas Phelps | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 8282885009 | PhoneNum |
| Signature | 2024-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Thomas | PersonFirstNm |
| Person Last | Phelps | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Samuel N Staton CPA | PreparerPersonNm |
| PTIN | P01565747 | PTIN |
| Phone | 8283951080 | PhoneNum |
| Preparation | 2024-07-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.rcvag.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $70,833 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $4,894 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $57,203 | ProgramServiceRevenueAmt |
| Membership Dues | $6,890 | MembershipDuesAmt |
| Investment Income | $824 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $1,022 | OtherRevenueTotalAmt |
| Total Revenue | $70,833 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $1,000 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $1,054 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $21,735 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $3,359 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $45,289 | OtherExpensesTotalAmt |
| Total Expenses | $72,437 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$1,604 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $77,087 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $75,483 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,953 | BOYAmt |
| EOY | $52,494 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,698 | BOYAmt |
| EOY | $23,655 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,651 | BOYAmt |
| EOY | $76,149 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $564 | BOYAmt |
| EOY | $666 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,087 | BOYAmt |
| EOY | $75,483 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | 1 - Provide art marketplace for guild members 2 - Conduct exhibits, art shows, and contests for public viewing 3 - Art education outreach through classes and workshops | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Provided art marketplace for guild members | $0 | $21,735 |
| Conduct exhibits, art shows, and contests for public viewing | $4,500 | $1,695 |
| Art education outreach through classes and workshops | $0 | $18,425 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $41,855 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Debie Bundy | ||||
| Membership Director | 2.00 | $0 | $0 | $0 |
| Gaylord Cowan | ||||
| Board Member at Large | 1.00 | $0 | $0 | $0 |
| Patricia Konicki | ||||
| Secretary | 1.00 | $0 | $0 | $0 |
| Diane Atwell | ||||
| Vice President | 1.00 | $0 | $0 | $0 |
| Thomas Phelps | ||||
| Treasurer | 10.00 | $0 | $0 | $0 |
| Willard Whitson | ||||
| Board Member at Large | 1.00 | $0 | $0 | $0 |
| Amanda Maishman | ||||
| Board Member at Large | 1.00 | $0 | $0 | $0 |
| Pat Hitchcock | ||||
| President | 10.00 | $0 | $0 | $0 |
| Deborah Harmon | ||||
| Director of VAC | 10.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Thomas Phelps | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 North Main Street | AddressLine1Txt |
| City | Rutherfordton | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28139 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8282885009 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,746 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,812 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,964 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,315 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,784 | CurrentTaxYearAmt |
| Total | $110,621 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,089 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,792 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,199 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,640 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,703 | CurrentTaxYearAmt |
| Total | $125,423 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,402 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,116 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,652 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,211 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,522 | CurrentTaxYearAmt |
| Total | $64,903 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,237 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,720 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $65,815 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $83,166 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $70,009 | CurrentTaxYearAmt |
| Total | $300,947 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $300,947 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $824 | CurrentTaxYearAmt |
| Total | $840 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $824 | CurrentTaxYearAmt |
| Total | $840 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301,787 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99720 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99990 | PublicSupportPY509Pct |
| Investment Income CY | 0.00280 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (17 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990EZ, Part I, Line 8 | Sales tax refund 1022. |
| Form 990EZ, Part I, Line 10 | Scholarship; Art Education Outreach; Makayla Beam: , , , ; , 1000. |
| Form 990EZ, Part I, Line 16 | Consignor fees 19046. |
| Form 990EZ, Part I, Line 16 | Advertising 1695. |
| Form 990EZ, Part I, Line 16 | Classes 18425. |
| Form 990EZ, Part I, Line 16 | Supplies 1551. |
| Form 990EZ, Part I, Line 16 | Bank charges 1457. |
| Form 990EZ, Part I, Line 16 | Membership 548. |
| Form 990EZ, Part I, Line 16 | Depreciation 2544. |
| Form 990EZ, Part I, Line 16 | Tax 23. |
| Form 990EZ, Part II, Line 24 | Undeposited funds 567. 213. |
| Form 990EZ, Part II, Line 24 | Refund receivable 871. 2726. |
| Form 990EZ, Part II, Line 24 | Art history displays 2836. 2836. |
| Form 990EZ, Part II, Line 24 | Pottery Kiln & equipment 5357. 3826. |
| Form 990EZ, Part II, Line 24 | Leasehold improvements 15067. 14054. |
| Form 990EZ, Part II, Line 26 | Sales tax payable 424. 326. |
| Form 990EZ, Part II, Line 26 | Gift certificate 140. 340. |