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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 20-4093585

LOW KEY ARTS INCORPORATED

Also known as The Valley of the Vapors Independent Music Festival

Tax-exempt · HOT SPRINGS, AR 71902

Financials

$156K$194K2023$185K$164K2024$176K$178K2025
Revenue Expenses · by fiscal year end
Financials of LOW KEY ARTS INCORPORATED by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$175,577$178,053-$2,476$31,418$8,160$23,258
December 31, 2024990-EZ$184,795$164,025$20,770$135,812$11,788$124,024
December 31, 2023990-EZ$156,007$193,514-$37,507$113,963$10,709$103,254
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$170,727
Program service revenue
$4,850

Expenses

Compensation of officers, directors and key employees
$44,667
Salaries, compensation and benefits (total)
$91,417
Professional fees and payments to contractors
$3,725
Occupancy
$14,361
Printing, publications and postage
$1,883
Other expenses
$66,667
Program services (functional)
$68,982

Balance sheet and other

Total assets, start of year
$135,812
Total assets, end of year
$31,418
Total liabilities, end of year
$8,160
Net assets, end of year
$23,258
Cash, savings and investments
$30,061
Gross receipts
$175,577

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JEN GERBERFILM PROGRAM0$26,667
SONNY KAYEXECUTIVE DI0$18,000
BRENT CARROLLTREASURER0$0
ANNIE GERBERSECRETARY0$0
ROB COXVICE PRESIDE0$0
CHERYL ROORDAPRESIDENT/BO0$0
ROBERT NIXONARTISTIC DIR0$0
ZAC SMITHDIRECTOR0$0
990-EZ for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
SONNY KAYEXECUTIVE DI0$0
BRENT CARROLLTREASURER0$0
ANNIE GERBERSECRETARY0$0
ROB COXVICE PRESIDE0$0
CHERYL ROORDAPRESIDENT/BO0$0
ROBERT NIXONARTISTIC DIR0$0
JEN GERBERFILM PROGRAM0$0
ZAC SMITHDIRECTOR0$0
990-EZ for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
SONNY KAYEXECUTIVE DI0$36,000
JEN GERBERFILM PROGRAM0$35,833
BRENT CARROLLTREASURER0$0
ANNIE GERBERSECRETARY0$0
ROB COXVICE PRESIDE0$0
CHERYL ROORDAPRESIDENT/BO0$0
ROBERT NIXONARTISTIC DIR0$0
ZAC SMITHDIRECTOR0$0

Address and contacts

Address (IRS master file)
PO BOX 467, HOT SPRINGS, AR 71902-0467
In care of
% SHEA CHILDS
Mailing address (990-N for 2010)
112 Edgewood, Hot Springs AR 71901
Principal officer (990-N for 2010)
Shea Childs, 112 Edgewood, Hot Springs AR 71901
Signed the 990-EZ
SONNY KAY, EXECUTIVE DIRECTOR
Phone
(323) 240-6034
Return prepared by
CLEVELAND ACCOUNTING AND CONSULTING PA

Mission

PROMOTION OF THE ARTS IN HOT SPRINGS AR

990-EZ for the year ended December 31, 2025

Program accomplishments

  • LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL
    Expenses $49,577
  • LOW KEY ARTS PROVIDED MUSIC FESTIVAL AND SPONSORED A LOCAL FILM FESTIVAL
    Expenses $19,405

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for LOW KEY ARTS INCORPORATED

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
20-4093585
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2008
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$31,418
Income (IRS master file)
$175,577

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$175,577$178,053$31,418XML
990-EZDecember 2024$184,795$164,025$135,812XML
990-EZDecember 2023$156,007$193,514$113,963IRS
990-EZDecember 2022–––IRS
990December 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-N for 2010
Officer: Shea Childs
December 31, 2010≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-4093585).

Questions about LOW KEY ARTS INCORPORATED

What is the EIN of LOW KEY ARTS INCORPORATED?
The employer identification number (EIN) of LOW KEY ARTS INCORPORATED is 20-4093585.
Is LOW KEY ARTS INCORPORATED tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
Are donations to LOW KEY ARTS INCORPORATED tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LOW KEY ARTS INCORPORATED file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of LOW KEY ARTS INCORPORATED due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LOW KEY ARTS INCORPORATED last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who is the principal officer of LOW KEY ARTS INCORPORATED?
The 990-N for 2010 names Shea Childs.
Who are the officers and directors of LOW KEY ARTS INCORPORATED?
The 990-EZ for the year ended December 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $26,667 (JEN GERBER, FILM PROGRAM).
How much revenue does LOW KEY ARTS INCORPORATED have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $175,577, expenses of $178,053 and total assets of $31,418 at year end.

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