LOW KEY ARTS INCORPORATED: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- LOW KEY ARTS INCORPORATED (EIN 20-4093585)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-06-01
- IRS object ID
- 202031539349200608
- Schema version
- 2019v5.1
- 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 | 2020-06-01T07:30:56-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Prince & Tuohey CPA LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2836 Malvern Avenue Suite D | AddressLine1Txt |
| City | HOT SPRINGS | CityNm |
| State Abbreviation | AR | StateAbbreviationCd |
| ZIP | 71901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204093585 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOW KEY ARTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOWK | BusinessNameControlTxt |
| Phone | 5012829057 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 467 | AddressLine1Txt |
| City | HOT SPRINGS NATIONAL P | CityNm |
| State Abbreviation | AR | StateAbbreviationCd |
| ZIP | 71902 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIN BABER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5012829057 | PhoneNum |
| Signature | 2020-03-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Samantha A Rhoads | PreparerPersonNm |
| PTIN | P01605568 | PTIN |
| Phone | 5012625500 | PhoneNum |
| Preparation | 2020-06-01 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 71.131.89.83 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-06-01 | IPDt |
| IP Tm | 07:30:43 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 35BCCA763F7DCB441B82911920E9F0E7877395DA | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 94C44B30AC0B67BA12B1F845A780E9929219B0DF | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2020-04-17 16:48:07Z | 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 | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $141,419 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $20,774 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $66,333 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $22,088 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $9,417 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $12,671 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $32,224 | OtherRevenueTotalAmt |
| Total Revenue | $132,002 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $39,923 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $2,815 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $12,207 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,079 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $73,062 | OtherExpensesTotalAmt |
| Total Expenses | $129,086 | TotalExpensesAmt |
| Excess Or Deficit For Year | $2,916 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $39,233 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $42,149 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,475 | BOYAmt |
| EOY | $44,293 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50 | BOYAmt |
| EOY | $50 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,525 | BOYAmt |
| EOY | $44,343 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,292 | BOYAmt |
| EOY | $2,194 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,233 | BOYAmt |
| EOY | $42,149 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | PROMOTION OF THE ARTS IN HOT SPRINGS AR | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND ALSO SPONSORED A LOCAL FILM FESTIVAL. BOTH ARE BELIEVED TO HAVE PROVIDED SUPPORT TO THE ARTS AND TO THE QUALITY OF LIFE IN THE LOCAL COMMUNITY. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $48,507 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $48,507 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (13 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| SONNY KAY | ||||
| EXECUTIVE DIRECTOR | 40.00 | $26,923 | $0 | $0 |
| ROBERT NIXON | ||||
| ARTISTIC DIRECTOR | 20.00 | $13,000 | $0 | $0 |
| ZACHARY SMITH | ||||
| KUHS DIRECTOR | 40.00 | $0 | $0 | $0 |
| CHERYL ROORDA | ||||
| PRESIDENT | 5.00 | $0 | $0 | $0 |
| CLAYTON BLACKSTOCK | ||||
| VICE PRESIDENT | 5.00 | $0 | $0 | $0 |
| ERIN BABER | ||||
| TREASURER | 5.00 | $0 | $0 | $0 |
| MARISA RODGERS | ||||
| SECRETARY | 5.00 | $0 | $0 | $0 |
| LESLIE GIBSON | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| GIOVANNA SPLAWN | ||||
| DIRECOTR | 2.00 | $0 | $0 | $0 |
| ROB COX | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| BROOK OLSEN | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| ANNIE GERBER | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| JOSH MACFARLAND | ||||
| DIRECTOR | 2.00 | $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 |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| 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 | ERIN BABER | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 112 EDGEWOOD ST | AddressLine1Txt |
| City | HOT SPRINGS | CityNm |
| State Abbreviation | AR | StateAbbreviationCd |
| ZIP | 71901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5012829057 | 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 | $61,478 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,480 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,069 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $11,722 | CurrentTaxYearAmt |
| Total | $175,749 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,988 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,743 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $43,063 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $36,996 | CurrentTaxYearAmt |
| Total | $180,790 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | 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 | $103,466 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $114,223 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90,132 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $48,718 | CurrentTaxYearAmt |
| Total | $356,539 | 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 | $356,539 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $356,539 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FUNDRAISING | Event1Nm |
| Gross Receipts Event1 | $22,088 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $22,088 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $9,417 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $22,088 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $22,088 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,417 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $9,417 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $12,671 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (42 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990EZ, Part I, Line 8 | REFUNDS 156. |
| Form 990EZ, Part I, Line 8 | RENTAL 875. |
| Form 990EZ, Part I, Line 8 | SALES OF PRODUCTS 8691. |
| Form 990EZ, Part I, Line 8 | MISCELLANEOUS 14475. |
| Form 990EZ, Part I, Line 8 | REIMBURSEMENTS 45. |
| Form 990EZ, Part I, Line 8 | PAYPAL SALES 7982. |
| Form 990EZ, Part I, Line 16 | ADVERTISING 236. |
| Form 990EZ, Part I, Line 16 | BANK FEES 139. |
| Form 990EZ, Part I, Line 16 | COMMISSIONS 233. |
| Form 990EZ, Part I, Line 16 | CONTRACT LABOR 559. |
| Form 990EZ, Part I, Line 16 | DONOR APPRECIATION 99. |
| Form 990EZ, Part I, Line 16 | DUES 871. |
| Form 990EZ, Part I, Line 16 | EQUIPMENT RENT 3854. |
| Form 990EZ, Part I, Line 16 | EVENT EXPENSE 7600. |
| Form 990EZ, Part I, Line 16 | INSURANCE 2141. |
| Form 990EZ, Part I, Line 16 | STUDIO EQUIPMENT 2987. |
| Form 990EZ, Part I, Line 16 | LICENSES 2629. |
| Form 990EZ, Part I, Line 16 | MARKETING 118. |
| Form 990EZ, Part I, Line 16 | OFFICE SUPPLIES 103. |
| Form 990EZ, Part I, Line 16 | PAYPAL FEES 379. |
| Form 990EZ, Part I, Line 16 | PAYROLL TAX 3133. |
| Form 990EZ, Part I, Line 16 | POSTAGE 173. |
| Form 990EZ, Part I, Line 16 | MARKETING 7684. |
| Form 990EZ, Part I, Line 16 | PROGRAM EXP 1132. |
| Form 990EZ, Part I, Line 16 | CONCESSIONS 4053. |
| Form 990EZ, Part I, Line 16 | HOSPITALITY 2638. |
| Form 990EZ, Part I, Line 16 | INSTRUCTOR 6200. |
| Form 990EZ, Part I, Line 16 | PRODUCTION 3947. |
| Form 990EZ, Part I, Line 16 | SECURITY 1753. |
| Form 990EZ, Part I, Line 16 | SUPPLIES 831. |
| Form 990EZ, Part I, Line 16 | TALENT 8425. |
| Form 990EZ, Part I, Line 16 | VENUE 1750. |
| Form 990EZ, Part I, Line 16 | WORKSHOP 253. |
| Form 990EZ, Part I, Line 16 | EQUIPMENT REPAIRS 100. |
| Form 990EZ, Part I, Line 16 | VOLUNTEER APPRECIATION 773. |
| Form 990EZ, Part I, Line 16 | INVESTMENT EXP 691. |
| Form 990EZ, Part I, Line 16 | PORTAPOTTIES 119. |
| Form 990EZ, Part I, Line 16 | MERCHANDISE 741. |
| Form 990EZ, Part I, Line 16 | MISCELLANEOUS 6718. |
| Form 990EZ, Part II, Line 24 | ACCOUNTS RECEIVABLE 50. 50. |
| Form 990EZ, Part II, Line 26 | CREDIT CARDS PAYABLE 0. 1390. |
| Form 990EZ, Part II, Line 26 | PAYROLL LIABILITIES 9292. 804. |