Hart Regional Arts Council Inc
Nonprofit profile at a glance
- EIN
- 582445979
- IRS 990-EZ coverage
- 2021–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2022
- Location
- Hartwell, GA, USA
- Phone
- 7063772040
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Performing Arts Organizations
Reported finances
- Revenue
- $113,584
- Expenses
- $71,249
- Assets
- $357,419
- Liabilities
- $192,499
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Theo Derleth (President)
- Andrew Brown (Vice President)
People named in this filing
- Theo Derleth (President)
- Andrew Brown (Vice President)
- Donna Koenig (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To develop, coordinate, and promote the arts; to contract for artistic services, performances, exhibits and workshops; to develop facilities for the arts; and to promote the enjoyment, education and cultural enrichment for the citizens of Hart County and the surrounding area.
What it reported doing in 2024
Hosted several free art exhibits throughout the year.Hosted community chorus concerts throughout the year.Sponsored a "mistletoe market" in which local artisans could display their creations.Hosted community workshops.
Operating model
- Revenue model
- Donor-supported. 64% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 29
- Transparency & Controls: 82
- Sustainability: 78
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 25.3%; rating input score 25
- Program expense ratio: 36%; rating input score 36
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 37.3%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 5.02; rating input score 96; 96th percentile among comparable filings
- Liabilities to assets ratio: 0.54; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -6.3% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: 28.6% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 47% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 25.3% of revenue deployed · 36% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $26K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2021 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 25/100.
- Moderate — Financial Efficiency: Program expense ratio scored 36/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 10/100.