Carbon County Arts Guild

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Phone

4064461370

Tax Period

2023-01-01 to 2023-12-31

Carbon County Arts Guild, founded in 1973, is a small nonprofit that reported $190K in total revenue in fiscal year 2023. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $222K exceeded revenue, resulting in a 17% operating deficit.

Mission

To provide access to art, support artistic expression, and encourage creative experiences for the enrichment of our communities.

Program Service Accomplishments

Program 1

Expenses: $90,213

Benefits provided to membership and general public by maintaining the gallery where members can display and sell their works of art.

Program 2

Expenses: $42,500 Revenue: $2,483

Art Education - Workshops & classes with 300-400 people involved.

Program 3

Art shows/Judging of art. Juried art shows & receptions with over 3000 people involved.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $112,174

Program Service Revenue $2,483

Investment Income $1,082

Other Revenue $74,109

TOTAL REVENUE $189,848

Expense Breakdown

Grants Paid $0

Salaries & Benefits $76,711

Fundraising Expenses $38,766

Program Expenses $132,713

Other Expenses $145,767

TOTAL EXPENSES $222,478

Year-over-Year Comparison

	2023	2022	Change
Revenue	$189,848	$167,305	+0.1%
Expenses	$222,478	$185,638	+0.2%
Net Income	$-32,630	$-18,333	+0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$48,331

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kim Kapalka	Executive Dir.	40.00	Officer	$48,331	$0	$48,331
MaryAnne DePesquo	Director	1.00	Director	$0	$0	$0
David McMasters	Director	1.00	Director	$0	$0	$0
Jennifer Lyman	Director	1.00	Director	$0	$0	$0
Barb Ostrum	Treasurer	1.00	Officer	$0	$0	$0
Connie Herberg	Vice President	1.00	Officer	$0	$0	$0
Pam Wagner	Secretary	1.00	Officer	$0	$0	$0
Caryn Wibirt	Secretary	1.00	Officer	$0	$0	$0
Carol Souders	President	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$189,848	$222,478	$181,982	$-32,630
2022	$167,305	$185,638	$211,431	$-18,333
2021	$175,731	$171,526	$238,658	$4,205
2020	$155,548	$192,364	$250,193	$-36,816
2019	$167,111	$211,860	$211,960	$-44,749
2018	$199,294	$204,325	$248,113	$-5,031