SOMERSET ARTISTS CO-OP: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: SOMERSET ARTISTS CO-OP (EIN 46-4259263)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-05-12
IRS object ID: 202611329349204491
Schema version: 2025v4.0
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
Form 990-EZ
Schedule A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-12T19:17:55-04:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	311425792	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KENT RUSSELL & CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5311 OSGOOD RD S	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	432325210	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	464259263	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SOMERSET ARTISTS' CO-OP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SOME	BusinessNameControlTxt
Phone	4196805477	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 145	AddressLine1Txt
City	SOMERSET	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43783	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JULIE WARD	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	4196805477	PhoneNum
Signature	2026-05-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES T NASH	PreparerPersonNm
PTIN	P00103761	PTIN
Phone	6148630859	PhoneNum
Preparation	2026-05-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Website Address	WWW.SOMERSETARTISTSCO-OP.COM	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$76,749	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$43,498	ContributionsGiftsGrantsEtcAmt
Program Service Revenue	$25,353	ProgramServiceRevenueAmt
Membership Dues	$1,777	MembershipDuesAmt
Investment Income	$174	InvestmentIncomeAmt
Fundraising Gross Income	$5,387	FundraisingGrossIncomeAmt
Special Events Direct Expenses	$2,698	SpecialEventsDirectExpensesAmt
Special Events Net Income Loss	$2,689	SpecialEventsNetIncomeLossAmt
Other Revenue Total	$560	OtherRevenueTotalAmt
Total Revenue	$74,051	TotalRevenueAmt
Grants And Similar Amounts Paid	$17,804	GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct	$232	FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint	$10,187	OccupancyRentUtltsAndMaintAmt
Other Expenses Total	$45,432	OtherExpensesTotalAmt
Total Expenses	$73,655	TotalExpensesAmt
Excess Or Deficit For Year	$396	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$22,231	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$22,627	NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$22,231	BOYAmt
EOY	$22,627	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$22,231	BOYAmt
EOY	$22,627	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$22,231	BOYAmt
EOY	$22,627	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Primary Exempt Purpose	PUBLIC CHARITABLE PURPOSE COMMUNITY ARTS ORGANIZATION	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxt	Grants And AllocationsGrantsAndAllocationsAmt	Program Service ExpensesProgramServiceExpensesAmt
ARTS CLASSES FOR YOUTH AND ADULTS	$11,524	$11,524
GALLERY SALES FOR MEMBER ARTISTS	$5,362	$5,362
PROVIDED FREE COMMUNITY ARTS EXPERIENCES	$918	$918
SUPPORT EXPENSES FOR THE OPERATION OF THE COMMUNITY ARTS ORGANIZATION. IN ADDITION, THE SOMERSET ARTISTS CO-OP SERVED AS A FISCAL AGENT FOR THE DOLLY PARTON IMAGINATION LIBRARY OF PERRY COUNTY FROM APRIL 1, 2025 THROUGH SEPTEMBER 30, 2025. THE LIBRARY WAS FUNCTIONING UNDER THE AUSPICES OF THE LUDOWICI FOUNDATION BUT THE FOUNDATION DID NOT WANT THE PROCEEDS UNDER THEIR NONPROFIT STATUS. SO THE CO-OP AGREED TO SERVE AS THEIR FISCAL AGENT SO YOUTH WOULD CONTINUE TO RECEIVE FREE BOOKS, UNTIL THEY FORMED THEIR OWN NONPROFIT. NOTE ALL FUNDS WERE DEPOSITED IN A SEPARATE CHECKING ACCOUNT PER THE RULES OF THE DOLLY PARTON FOUNDATION AND THE CO-OP RECEIVED NO COMPENSATION FOR SERVING AS THE FISCAL AGENT, I.E. THE IMAGINATION LIBRARY OF PERRY COUNTY USED OUR EIN NUMBER (BANK REQUIRED) UNTIL SEPTEMBER 30, 2025. THE CO-OP REPORTED THE INCOME (35,828.),UNDER PART I, LINE 1 AND REPORTED THE TRANSFER (35,828.) TO THEIR EIN NUMBER, UNDER OTHER EXPENSES.		$55,619

Field	Value	IRS element (for citing)
Total Program Service Expenses	$73,423	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
DALE HAGUE
PRESIDENT	1.00	$0
CHRIS SHIRER
VICE-PRESIDE	2.00	$0
CINDY COOPERIDER
SECRETARY	1.00	$0
JULIE WARD
TREASURER	2.00	$0
DENNY YOUNG
TRUSTEE	1.00	$0
CATHY HOLLEY
TRUSTEE	1.00	$0
BOBBI MCKINNON
TRUSTEE	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
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JULIE WARD	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 145	AddressLine1Txt
City	SOMERSET	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43783	ZIPCd

Field	Value	IRS element (for citing)
Phone	4196805477	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	$8,125	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,805	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,177	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,754	CurrentTaxYearMinus1YearAmt
Current Tax Year	$43,498	CurrentTaxYearAmt
Total	$82,359	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year	$33,251	CurrentTaxYearAmt
Total	$33,251	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,125	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,805	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,177	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,754	CurrentTaxYearMinus1YearAmt
Current Tax Year	$76,749	CurrentTaxYearAmt
Total	$115,610	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$115,610	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$8,125	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,805	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,177	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$9,754	CurrentTaxYearMinus1YearAmt
Current Tax Year	$76,749	CurrentTaxYearAmt
Total	$115,610	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	1.00000	PublicSupportCY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Investment Income PY	0.00000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 8	OTHER REVENUE 560 TOTAL 560
FORM 990-EZ, PART I, LINE 10	CASH CONTRIBUTION: 11,524 CASH CONTRIBUTION: 5,362
FORM 990-EZ, PART I, LINE 16	EXPENSES STATE SALES TAX 697 ART GALLERY SUPPLIES 4,226 OFFICE SUPPLIES 296 WEB/EMAIL 2,056 DOLLY EXPENSES 35,828 OTHER EXPENSES 2,329 TOTAL 45,432
FORM 990-EZ, PART III, LINE 31	SUPPORT EXPENSES FOR THE OPERATION OF THE COMMUNITY ARTS ORGANIZATION. IN ADDITION, THE SOMERSET ARTISTS CO-OP SERVED AS A FISCAL AGENT FOR THE DOLLY PARTON IMAGINATION LIBRARY OF PERRY COUNTY FROM APRIL 1, 2025 THROUGH SEPTEMBER 30, 2025. THE LIBRARY WAS FUNCTIONING UNDER THE AUSPICES OF THE LUDOWICI FOUNDATION BUT THE FOUNDATION DID NOT WANT THE PROCEEDS UNDER THEIR NONPROFIT STATUS. SO THE CO-OP AGREED TO SERVE AS THEIR FISCAL AGENT SO YOUTH WOULD CONTINUE TO RECEIVE FREE BOOKS, UNTIL THEY FORMED THEIR OWN NONPROFIT. NOTE ALL FUNDS WERE DEPOSITED IN A SEPARATE CHECKING ACCOUNT PER THE RULES OF THE DOLLY PARTON FOUNDATION AND THE CO-OP RECEIVED NO COMPENSATION FOR SERVING AS THE FISCAL AGENT, I.E. THE IMAGINATION LIBRARY OF PERRY COUNTY USED OUR EIN NUMBER (BANK REQUIRED) UNTIL SEPTEMBER 30, 2025. THE CO-OP REPORTED THE INCOME (35,828.),UNDER PART I, LINE 1 AND REPORTED THE TRANSFER (35,828.) TO THEIR EIN NUMBER, UNDER OTHER EXPENSES.