Nonprofit · EIN 51-0611960
ROWAN COUNTY ARTS PROMOTION FOUNDATION INC
Also known as Rowan County Arts Center
Tax-exempt · MOREHEAD, KY 40351
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990-EZ | $176,587 | $214,267 | -$37,680 | $33,736 | – | -$1,972 |
| June 30, 2025 | 990-EZ | $84,878 | $151,864 | -$66,986 | $35,708 | – | $35,708 |
| June 30, 2024 | 990-EZ | $88,557 | $84,950 | $3,607 | $102,694 | – | $102,694 |
Financial details: 990-EZ for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $90,701
- Program service revenue
- $85,886
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $10,206
- Occupancy
- $121,626
- Other expenses
- $82,435
- Program services (functional)
- $214,267
Balance sheet and other
- Total assets, start of year
- $35,708
- Total assets, end of year
- $33,736
- Total liabilities, end of year
- –
- Net assets, end of year
- -$1,972
- Cash, savings and investments
- $33,736
- Gross receipts
- $176,587
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 June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYLAN COFFEE | SECRETARY/TR | 0 | $0 |
| NUNA CAMUEL | VICE CHAIR | 0 | $0 |
| JOY BROWN | CHAIR | 0 | $0 |
990-EZ for the year ended June 30, 2025: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WAYLAN COFFEE | SECRETARY/TR | 0 | $0 |
| NUNA CAMUEL | VICE CHAIR | 0 | $0 |
| JOY BROWN | CHAIR | 0 | $0 |
990-EZ for the year ended June 30, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ASHLEY GILLIAM | CHAIRMAN | 0 | $0 |
| DIANA REEDER | SECRETARY | 0 | $0 |
| JOY BROWN | TREASURER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 205 E MAIN ST, MOREHEAD, KY 40351-1619
- In care of
- % ANGELA TRAVER
- Mailing address (990-N for 2012)
- PO Box 179, Morehead KY 40351
- Principal officer (990-N for 2012)
- Diana Reeder, PO Box 179, Morehead KY 40351
- Signed the 990-EZ
- JOY BROWN, CHAIR
- Phone
- (606) 783-9857
- Website
- www.rcartscenter.org
- Return prepared by
- DONNA HENDRIX CPA PSC
Mission
PROMOTING ART
Program accomplishments
- ARTS IN THE COMMUNITY BENEFITING OVER 9000 PEOPLE GALLERY AND EXHIBITS BENEFITING OVER 3000 PEOPLE ART EXHIBITS INCLUDING SCULPTURES, WATERCOLOR, OIL AND FOUNDATIONExpenses $214,267
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990-EZ on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 51-0611960
- 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
- 2007
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $33,736
- Income (IRS master file)
- $176,587
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2026 | $176,587 | $214,267 | $33,736 | XML |
| 990-EZ | June 2025 | $84,878 | $151,864 | $35,708 | XML |
| 990-EZ | June 2024 | $88,557 | $84,950 | $102,694 | XML |
| 990-EZ | June 2023 | – | – | – | IRS |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990-EZ | June 2019 | – | – | – | IRS |
| 990-N for 2012 Officer: Diana Reeder | June 30, 2013 | ≤ $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 51-0611960).
Questions about ROWAN COUNTY ARTS PROMOTION FOUNDATION INC
- What is the EIN of ROWAN COUNTY ARTS PROMOTION FOUNDATION INC?
- The employer identification number (EIN) of ROWAN COUNTY ARTS PROMOTION FOUNDATION INC is 51-0611960.
- Is ROWAN COUNTY ARTS PROMOTION FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to ROWAN COUNTY ARTS PROMOTION FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROWAN COUNTY ARTS PROMOTION FOUNDATION INC 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 ROWAN COUNTY ARTS PROMOTION FOUNDATION INC due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROWAN COUNTY ARTS PROMOTION FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2026.
- Who is the principal officer of ROWAN COUNTY ARTS PROMOTION FOUNDATION INC?
- The 990-N for 2012 names Diana Reeder.
- Who are the officers and directors of ROWAN COUNTY ARTS PROMOTION FOUNDATION INC?
- The 990-EZ for the year ended June 30, 2026 lists 3 people; 0 received compensation from the organization.
- How much revenue does ROWAN COUNTY ARTS PROMOTION FOUNDATION INC have?
- On its 990-EZ for the year ended June 30, 2026 it reported revenue of $176,587, expenses of $214,267 and total assets of $33,736 at year end.
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