Shelby County Arts Council
Shelby County Arts Council experiences fluctuating revenues and recent operational deficits despite strong asset growth and no reported officer compensation.
EIN: 202233809 · Columbiana, AL · NTEE: A25 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $579K |
| Total Expenses | $837K |
| Program Spending | 80% |
| Net Assets | $1.3M |
| Transparency Score | 75/100 |
Is Shelby County Arts Council Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Shelby County Arts Council directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Shelby County Arts Council
Shelby County Arts Council (EIN: 202233809) is a nonprofit organization based in Columbiana, AL, classified under NTEE code A25. The organization reported total revenue of $579K and total assets of $1.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Shelby County Arts Council's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Shelby County Arts Council is a small nonprofit that has been operating for 21 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 4.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $557K |
| Total Expenses | $837K |
| Surplus / Deficit | $-280,055 |
| Total Assets | $1.3M |
| Total Liabilities | $13K |
| Net Assets | $1.3M |
| Operating Margin | -50.2% |
| Debt-to-Asset Ratio | 1.0% |
| Months of Reserves | 18.3 months |
Financial Health Grade: B
In 2023, Shelby County Arts Council reported a deficit of $280K with expenses exceeding revenue, holds 18.3 months of operating reserves (strong position), has a debt-to-asset ratio of 1.0% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Shelby County Arts Council's revenue has grown at a compound annual growth rate (CAGR) of 4.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +33.4% | +27.4% | -17.4% |
| 2022 | -50.3% | +1.8% | -13.4% |
| 2021 | +26.3% | +16.2% | +7.9% |
| 2020 | -48.4% | +3.8% | +9.4% |
| 2019 | +246.2% | +61.9% | +114.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Shelby County Arts Council with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Shelby County Arts Council allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $280K, with expenses exceeding revenue.
- Debt-to-asset ratio: 1.0%.
Executive Compensation Analysis
The Shelby County Arts Council consistently reports 0% officer compensation across all available filings, indicating that no salaries or benefits are paid to its officers. This is a strong positive for financial efficiency and donor trust, as it suggests a volunteer-led or very lean executive structure.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Shelby County Arts Council's IRS 990 filings:
- Expenses significantly exceeded revenue in 2022 and 2023, indicating operational deficits ($239,607 in 2023 and $239,607 in 2022).
- Fluctuating revenue streams, with a high of $1,289,825 in 2019 and a low of $262,242 in 2016, suggest potential instability in funding.
Strengths
The following positive indicators were identified for Shelby County Arts Council:
- Consistent 0% officer compensation across all filings, indicating strong financial stewardship at the executive level.
- Significant asset growth over the past decade, from $706,802 in 2018 to $1,279,096 in 2023, demonstrating long-term financial building.
- Low liabilities relative to assets, indicating a healthy balance sheet and minimal debt burden (e.g., $13,237 in liabilities vs. $1,279,096 in assets in 2023).
- Long history of IRS 990 filings (13 filings), demonstrating transparency and compliance.
Frequently Asked Questions about Shelby County Arts Council
Is Shelby County Arts Council a legitimate charity?
Based on AI analysis of IRS 990 filings, Shelby County Arts Council (EIN: 202233809) some concerns. Mission Score: 75/100. 2 red flags identified, 4 strengths noted.
How does Shelby County Arts Council spend its money?
Shelby County Arts Council directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Shelby County Arts Council tax-deductible?
Shelby County Arts Council is registered as a tax-exempt nonprofit (EIN: 202233809). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Shelby County Arts Council's spending goes to programs?
Shelby County Arts Council directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Shelby County Arts Council compare to similar nonprofits?
With a transparency score of 75/100 (Good), Shelby County Arts Council is above average for NTEE category A25 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Shelby County Arts Council located?
Shelby County Arts Council is headquartered in Columbiana, Alabama and files with the IRS under EIN 202233809. It is classified under NTEE code A25.
How many years of IRS 990 filings does Shelby County Arts Council have?
Shelby County Arts Council has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $579K in total revenue.
Is Shelby County Arts Council a good charity?
Based on the available data, the Shelby County Arts Council exhibits several positive attributes, including a strong history of asset growth, low liabilities, and a commendable 0% officer compensation. However, recent years (2022 and 2023) show expenses exceeding revenue, which warrants further investigation into their funding sustainability and operational budgeting.
How has the organization's financial health changed over time?
The organization's financial health has been dynamic. It experienced significant surpluses from 2019-2021, leading to substantial asset growth, with assets peaking at $1,789,362 in 2021. However, 2022 and 2023 show operational deficits, with expenses exceeding revenue by $239,607 in 2023 and $239,607 in 2022, indicating a recent shift towards spending more than it earns annually.
What is the trend in the organization's assets and liabilities?
Assets have generally trended upwards over the past decade, from $706,802 in 2018 to $1,279,096 in 2023, with a peak of $1,789,362 in 2021. Liabilities have remained relatively low and stable, with the highest reported being $170,084 in 2014 and as low as $4,538 in 2021, indicating a healthy balance sheet with minimal debt.
Does the organization spend efficiently?
The organization demonstrates efficiency in executive compensation, reporting 0% officer compensation. While a detailed breakdown of program, administrative, and fundraising expenses is not provided, the lack of officer compensation is a strong indicator of efficient use of funds at the leadership level. However, recent operational deficits suggest a need to review overall spending relative to incoming revenue.
Filing History
IRS 990 filing history for Shelby County Arts Council showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Shelby County Arts Council's revenue has grown by 66.1%, moving from $335K to $557K. Total assets increased by 53.4% over the same period, from $834K to $1.3M. Total functional expenses rose by 284.9%, from $218K to $837K. In its most recent filing year (2023), Shelby County Arts Council reported a deficit of $280K, with expenses exceeding revenue. The organization holds $13K in liabilities against $1.3M in assets (debt-to-asset ratio: 1.0%), resulting in net assets of $1.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $557K | $837K | $1.3M | $13K | — | — |
| 2022 | $418K | $657K | $1.5M | $5K | — | View 990 |
| 2021 | $841K | $646K | $1.8M | $5K | — | View 990 |
| 2020 | $666K | $556K | $1.7M | $144K | — | View 990 |
| 2019 | $1.3M | $536K | $1.5M | $111K | — | View 990 |
| 2018 | $373K | $331K | $707K | $56K | — | View 990 |
| 2017 | $278K | $492K | $688K | $80K | — | View 990 |
| 2016 | $262K | $228K | $932K | $108K | — | View 990 |
| 2015 | $262K | $232K | $927K | $139K | — | View 990 |
| 2014 | $304K | $245K | $929K | $170K | — | View 990 |
| 2013 | $362K | $264K | $913K | $213K | — | View 990 |
| 2012 | $285K | $234K | $887K | $286K | — | View 990 |
| 2011 | $335K | $218K | $834K | $284K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $557K, expenses of $837K, and assets of $1.3M (revenue +33.4% year-over-year).
- 2022: Revenue of $418K, expenses of $657K, and assets of $1.5M (revenue -50.3% year-over-year).
- 2021: Revenue of $841K, expenses of $646K, and assets of $1.8M (revenue +26.3% year-over-year).
- 2020: Revenue of $666K, expenses of $556K, and assets of $1.7M (revenue -48.4% year-over-year).
- 2019: Revenue of $1.3M, expenses of $536K, and assets of $1.5M (revenue +246.2% year-over-year).
- 2018: Revenue of $373K, expenses of $331K, and assets of $707K (revenue +34.2% year-over-year).
- 2017: Revenue of $278K, expenses of $492K, and assets of $688K (revenue +5.9% year-over-year).
- 2016: Revenue of $262K, expenses of $228K, and assets of $932K (revenue +-0.0% year-over-year).
- 2015: Revenue of $262K, expenses of $232K, and assets of $927K (revenue -13.7% year-over-year).
- 2014: Revenue of $304K, expenses of $245K, and assets of $929K (revenue -16.1% year-over-year).
- 2013: Revenue of $362K, expenses of $264K, and assets of $913K (revenue +27.0% year-over-year).
- 2012: Revenue of $285K, expenses of $234K, and assets of $887K (revenue -14.9% year-over-year).
- 2011: Revenue of $335K, expenses of $218K, and assets of $834K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Shelby County Arts Council:
Data Sources and Methodology
This transparency report for Shelby County Arts Council is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.