2026-03-26T09:24:05-04:00 2025-06-30 843068935 PRZ CPAS & ADVISORS 4200 JENNY LIND RD STE B FORT SMITH AR 72901 990 2024-07-01 716056672 FORT SMITH ART CENTER INC FORT 4797842787 1601 ROGERS AVENUE FORT SMITH AR 72901 KAREN LEWIS TREASURER 4796465065 2026-03-19 true true MARC LUX CPA P00588449 4796490888 2026-03-26 2024 2025-03-06 01:10:19Z FORT SMITH REGIONAL ART MUSEUM LAWSON HEMBREE 8517 REATA ST FORT SMITH AR 72916 865122 false X WWW.FSRAM.ORG X 1968 AR THE FORT SMITH ART CENTER IS ESTABLISHED TO FOSTER ART APPRECIATION IN THE COMMUNITY THROUGH DIVERSE EXHIBITIONS, EDUCATIONSAL PROGRAMMING, DYNAMIC EVENTS, AND CULTURAL PARTNERSHIPS. 17 17 7 0 661366 668977 180365 142524 26226 40347 2453 13274 870410 865122 0 0 374341 367580 0 80255 442079 445376 816420 812956 53990 52166 4661530 4852735 21661 215168 4639869 4637567 THE FORT SMITH ART CENTER IS ESTABLISHED TO FOSTER ART APPRECIATION IN THE COMMUNITY THROUGH DIVERSE EXHIBITIONS, EDUCATIONAL PROGRAMMING, DYNAMIC EVENTS, AND CULTURAL PARTNERSHIPS. false false 542034 142524 THE FORT SMITH ART CENTER IS ESTABLISHED TO FOSTER ART APPRECIATION IN THE COMMUNITY THROUGH DIVERSE EXHIBITIONS, EDUCATIONAL PROGRAMMING, DYNAMIC EVENTS, AND CULTURAL PARTNERSHIPS. 542034 true true false false false false false false false false true false false true false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 9 0 true 7 true false false false false false false false false X 17 17 false false false false true true false true true false false false true true true false false false false false AR X A-1 TAX SERVICES INC 4794847686 6901 DALLAS ST STE G FORT SMITH AR 72903 X DEBBIE BOGNER ASSISTANT TR 1.00 X X 0 0 0 SCOTT CLARK DIRECTOR 1.00 X 0 0 0 DARLA DESIDERIO DIRECTOR 1.00 X 0 0 0 DR GEORGIA HALE SECRETARY 1.00 X X 0 0 0 LAWSON HEMBREE PRESIDENT 1.00 X X 0 0 0 MICHAEL JOHNS DIRECTOR 1.00 X 0 0 0 KAREN LEWIS TREASURER 1.00 X X 0 0 0 MILA MASUR DIRECTOR 1.00 X 0 0 0 JOAN MCCOY DIRECTOR 1.00 X 0 0 0 JOSHUA MICKLE DIRECTOR 1.00 X 0 0 0 JULIE MONCRIEF DIRECTOR 1.00 X 0 0 0 STORM NOLAN DIRECTOR 1.00 X 0 0 0 STEPHANIE PIZZA DIRECTOR 1.00 X 0 0 0 BECKY SCHNEIDER DIRECTOR 1.00 X 0 0 0 SAM TERRY VICE CHAIRMA 1.00 X 0 0 0 DAVID TYLER DIRECTOR 1.00 X 0 0 0 LINDA UDOUJ DIRECTOR 1.00 X 0 0 0 false false false 12616 656361 14320 668977 EXHIBIT INCOME 96522 96522 GIFT SHOP INCOME 24359 24359 MEMBERSHIP DUES 16080 16080 WORKSHOP INCOME 5563 5563 142524 39304 39304 10526 10526 10526 10526 1043 1043 1043 1043 MISCELLANEOUS 2748 2748 2748 865122 145272 50873 279137 131753 93790 53594 66132 31215 22220 12697 22311 10531 7496 4284 14072 14072 3197 1541 1055 601 7627 3676 2517 1434 88187 84138 2896 1153 10359 5179 5180 7205 7205 137533 135021 661 1851 30187 25870 3928 389 PROGRAM EXPENSE 51909 51909 CONTRACT LABOR 26511 23197 3314 EXHIBITION EXPENSE 17517 17517 GIFT SHOP 16602 16602 34470 13010 20522 938 812956 542034 190667 80255 227774 293423 303795 304707 544408 512637 457668 454859 1415 6087 4157061 1592818 2262391 2564243 434220 263592 52543 57781 377316 395406 4661530 4852735 15168 12873 6493 4281 198014 21661 215168 X 4624100 4627567 15769 10000 4639869 4637567 4661530 4852735 52166 -3165 -51303 X false true X true X 663428 1399949 707950 661366 668977 4101670 72793 103357 142911 182818 145272 647151 736221 1503306 850861 844184 814249 4748821 20000 45250 40000 20100 20000 145350 20000 45250 40000 20100 20000 145350 4603471 2708 4597 16150 26304 49830 99589 2708 4597 16150 26304 49830 99589 738929 1507903 867011 870488 864079 4848410 0.94950 0.95920 0.02000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 522353 522353 3521160 1479270 2041890 113548 113548 2564243 ART COLLECTION 395406 395406 X 861957 -3165 -3165 865122 865122 812956 812956 812956 SCHEDULE D, PAGE 3, PART X THE MUSEUM FOLLOWS THE GUIDANCE OF THE ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THE YEAR ENDED JUNE 30, 2025, MANAGEMENT OF THE MUSEUM IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUES. FOR FEDERAL TAX PURPOSES, THE TAX RETURNS REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IS OPEN TO ALL PERSONS AND FIRMS INTERESTED IN THE ADVANCEMENT OF ART. FORM 990, PAGE 6, PART VI, LINE 7A THE CENTER'S BOARD IS A SELF-PERPETUATING BODY, EACH NEW GROUP OF INCOMING TRUSTEES ARE ELECTED BY THE SERVING TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 11B THE CENTER WAS PROVIDED A COPY OF THEIR FORM 990 BEFORE IT WAS FILED. FORM 990, PAGE 6, PART VI, LINE 12C EACH OFFICER, TRUSTEE, AND KEY EMPLOYEE ARE REQUIRED ANNUALLY TO REVIEW TH E CONFLICT OF INTEREST POLICY. SHOULD A CONFLICT OF INTEREST DEVELOP AT AN Y TIME, THAT PERSON SHALL IMMEDIATELY DISCLOSE SUCH CONFLICT. FORM 990, PAGE 6, PART VI, LINE 19 THE CENTER'S FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.