Johnson County Ctr for the Arts
Nonprofit profile at a glance
- EIN
- 834529666
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2018
- Location
- Mountain City, TN, USA
- Phone
- 4234603313
- Rating
- 48
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Arts, Cultural Organizations - Multipurpose
Reported finances
- Revenue
- $424,488
- Expenses
- $232,320
- Assets
- $574,587
- Liabilities
- $39,401
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Evelyn Cook (President)
People named in this filing
- Crystal Dunn (Director)
- Evelyn Cook (President)
- Terri Morris (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To empower our community and bring them together through teaching, encouraging, and supporting a variety of artistic forms and experiences.
What it reported doing in 2024
Provided a gallery space where local artists could sell their works with featured artist show openings monthly featuring lice music by local musicians
Operating model
- Revenue model
- Donor-supported. 80% 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 program spending has grown recently. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 32
- Transparency & Controls: 90
- Accountability: 0
- Sustainability: 73
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 28.6%; rating input score 29
- Program expense ratio: 47.1%; rating input score 47
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: Limited
- Governance controls: 0 of 7 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 45.3%; rating input score 90; 90th percentile among comparable filings
- Total-asset coverage ratio: 2.47; rating input score 64; 64th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 24.9% per year; rating input score 100; 88th percentile among comparable filings
- Revenue growth: 29.6% per year; rating input score 100; 93rd percentile among comparable filings
- Asset growth: 34.3% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 28.6% of revenue deployed · 47.1% of spending went to programs
- Governance: 0 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $109K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Accountability: Governance controls: 6 of 6 not reported.
- High — Financial Efficiency: Mission deployment rate scored 29/100.
- Moderate — Financial Efficiency: Program expense ratio scored 47/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.