RUTHERFORD COUNTY VISUAL ARTISTS GUILD: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- RUTHERFORD COUNTY VISUAL ARTISTS GUILD (EIN 52-2287188)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202513189349202646
- Schema version
- 2024v5.2
- 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 | 2025-11-14T08:14:53-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 853960670 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Travis D Hudgins CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 147 E Court St | AddressLine1Txt |
| City | Rutherfordton | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28139 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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 N Main St | AddressLine1Txt |
| City | Rutherfordton | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28139 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Tom Phelps | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2025-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| 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 | Travis Hudgins CPA | PreparerPersonNm |
| PTIN | P01989854 | PTIN |
| Phone | 8284473063 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $98,181 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $35,994 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $56,096 | ProgramServiceRevenueAmt |
| Membership Dues | $4,965 | MembershipDuesAmt |
| Investment Income | $1,126 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $98,181 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $11,822 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $9,660 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,793 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $70,612 | OtherExpensesTotalAmt |
| Total Expenses | $93,887 | TotalExpensesAmt |
| Excess Or Deficit For Year | $4,294 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $75,483 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $79,777 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,494 | BOYAmt |
| EOY | $57,495 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,655 | BOYAmt |
| EOY | $23,073 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,149 | BOYAmt |
| EOY | $80,568 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $666 | BOYAmt |
| EOY | $791 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,483 | BOYAmt |
| EOY | $79,777 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The Guild is a volunteer-led organization which thrives on the passion and creativity of individuals who generously contribute their time and artistic talents. Our guild is a vibrant community where artists, both seasoned and aspiring, come together to collaborate, inspire, and enrich our local cultural landscape. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| Provide art marketplace for members as well as conduct exhibits, art shows, and contests for public viewing | $17,497 |
| Art education outreach through classes and workshops | $29,793 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $47,290 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Misty Johnson | ||
| President | 1.00 | $0 |
| Pat Konicki | ||
| Secretary | 1.00 | $0 |
| Tom Phelps | ||
| Treasurer | 2.00 | $0 |
| Amanda Maishman | ||
| Director | 1.00 | $0 |
| Willard Whitson | ||
| Director | 1.00 | $0 |
| Kris Willing | ||
| Director | 1.00 | $0 |
| Diane Atwell | ||
| Director | 1.00 | $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 |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Beth Washburn | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 N Main St | AddressLine1Txt |
| City | Rutherfordton | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28139 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8284473063 | 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 |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,812 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,964 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,315 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,784 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $40,959 | CurrentTaxYearAmt |
| Total | $144,834 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,792 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,199 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,640 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28,703 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,078 | CurrentTaxYearAmt |
| Total | $119,412 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,116 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,211 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,018 | CurrentTaxYearAmt |
| Total | $86,519 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,720 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,815 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $83,166 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,009 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $97,055 | CurrentTaxYearAmt |
| Total | $350,765 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $350,765 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $824 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,126 | CurrentTaxYearAmt |
| Total | $1,957 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $824 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,126 | CurrentTaxYearAmt |
| Total | $1,957 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,725 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,815 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $83,168 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,833 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,181 | CurrentTaxYearAmt |
| Total | $352,722 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99450 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99720 | PublicSupportPY509Pct |
| Investment Income CY | 0.00550 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00280 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $920 |
| Other Expenses.1002 | Office Expenses $9856 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $568 |
| Other Expenses.1009 | Depreciation $2544 |
| Other Expenses.1012 | Insurance $1364 |
| Other Expenses.1 | Program $47290 |
| Other Expenses.2 | Utilities $6505 |
| Other Expenses.3 | Bank Fees $1565 |
| Other Assets.1 | - Beginning $23655 - Ending $23073 |
| Total Liabilities.1 | - Beginning $666 - Ending $791 |