Nonprofit · EIN 54-1568181
SMITH MOUNTAIN ARTS COUNCIL
Tax-exempt · MONETA, VA 24121
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $28,064 | $14,453 | $13,611 | $31,171 | $1,256 | $29,915 |
| September 30, 2025 | 990-EZ | $41,289 | $45,850 | -$4,561 | $17,680 | $1,376 | $16,304 |
| September 30, 2024 | 990-EZ | $45,702 | $49,223 | -$3,521 | $23,311 | $1,206 | $22,105 |
| September 30, 2023 | 990-EZ | $59,403 | $49,509 | $9,894 | $26,394 | $768 | $25,626 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,457
- Membership dues
- $7,628
- Program service revenue
- $17,858
- Investment income
- $121
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $5,763
- Occupancy
- $1,466
- Other expenses
- $7,224
- Program services (functional)
- $17,858
Balance sheet and other
- Total assets, start of year
- $17,680
- Total assets, end of year
- $31,171
- Total liabilities, end of year
- $1,256
- Net assets, end of year
- $29,915
- Cash, savings and investments
- $31,171
- Gross receipts
- $28,064
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sheridan Brown | President/Director | 15 | $0 |
| John Crawford | Treasurer/Director | 5 | $0 |
| Diane Ryan | Secretary/Director | 3 | $0 |
| Jim Mullens | Director | 5 | $0 |
| Diane Wallace | Director | 3 | $0 |
| Larry Sakayama | Director | 5 | $0 |
| Carol Brewer | Director | 3 | $0 |
| Joe Yarbrough | Director | 3 | $0 |
| Michelle Bartsch | Director | 3 | $0 |
| Neal Howes | Director | 3 | $0 |
| Kathryn Orth | Director | 3 | $0 |
| James Tarantino | Director | 3 | $0 |
| Carla Ann Fosbre | Director | 3 | $0 |
| Lisa Jo Dunham | Director | 3 | $0 |
| Rob Dunham | Director | 3 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sharon Davidson | Director | 3 | $0 |
| John O'Connell | Director | 3 | $0 |
| Ann Tavino | Director | 3 | $0 |
990-EZ for the year ended September 30, 2025: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dianna Weiner | President/Director | 10 | $0 |
| Sheridan Brown | Vice President/Director | 10 | $0 |
| John Crawford | Treasurer/Director | 5 | $0 |
| Diane Ryan | Secretary/Director | 5 | $0 |
| Jim Mullens | Director | 5 | $0 |
| Kathleen Riordan | Director | 3 | $0 |
| Larry Sakayama | Director | 5 | $0 |
| Carol Brewer | Director | 3 | $0 |
| Joe Yarbrough | Director | 5 | $0 |
| David Shea | Director | 3 | $0 |
| Neal Howes | Director | 5 | $0 |
| Kathryn Orth | Director | 5 | $0 |
| James Tarantino | Director | 3 | $0 |
| Carla Ann Fosbre | Director | 3 | $0 |
| Lisa Jo Dunham | Director | 3 | $0 |
| Diane Ryan | Director | 3 | $0 |
| Fran Koch | Director | 3 | $0 |
| Sharon Davidson | Director | 3 | $0 |
990-EZ for the year ended September 30, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dianna Weiner | President/Director | 10 | $0 |
| Sheridan Brown | Vice President/Director | 10 | $0 |
| John Crawford | Treasurer/Director | 10 | $0 |
| Diane Ryan | Secretary/Director | 10 | $0 |
| Karen DeBord | Director | 5 | $0 |
| Matt Karris | Director | 5 | $0 |
| Jim Mullens | Director | 5 | $0 |
| Marita Cheney | Director | 5 | $0 |
| Kathleen Riordan | Director | 5 | $0 |
| Larry Sakayama | Director | 5 | $0 |
| Dana Walz | Director | 5 | $0 |
| Joe Yarbrough | Director | 5 | $0 |
| Sandra Aranegui | Director | 5 | $0 |
| Marty Bowers | Director/Treasurer Emeritus | 5 | $0 |
| David Shea | Director | 5 | $0 |
| Ken Nagele | Director | 5 | $0 |
990-EZ for the year ended September 30, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dianna Weiner | President/Director | 10 | $0 |
| Sheridan Brown | Vice President/Director | 10 | $0 |
| Martha Bowers | Treasurer/Director | 10 | $0 |
| Marita Cheney | Director | 5 | $0 |
| Karen DeBord | Director | 5 | $0 |
| Matt Karris | Director | 5 | $0 |
| Jim Mullens | Director | 5 | $0 |
| Kathryn Orth | Director | 5 | $0 |
| Kathleen Riordan | Director | 5 | $0 |
| Larry Sakayama | Director | 5 | $0 |
| Dana Walz | Director | 5 | $0 |
| Joe Yarbrough | Director | 5 | $0 |
| Sandra Aranegui | Director | 5 | $0 |
| Al Inhoff | Director | 5 | $0 |
| Anne Motley | Director | 5 | $0 |
| Ken Nagele | Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 70, MONETA, VA 24121-0070
- Mailing address (990-N for 2021)
- PO BOX 70, Moneta VA 24121
- Principal officer (990-N for 2021)
- Dianne Weiner, 35 Antler Ridge Road, Moneta VA 24121
- Signed the 990-EZ
- John R Crawford, Treasurer
- Phone
- (904) 449-3392
- Website
- smac-arts.com
Mission
Promote the Arts in Smith Mountain Lake Area through arts education and sponsorship of cultural events to the community
Program accomplishments
- Art Show - Juried exhibit by various localartists (estimated 300 attendees)Expenses $2,266 · grants $1,537
- Concert - hosted a Christmas Concert led by theRoanoke Symphony Conductor (estimated 400 attendees)Expenses $3,798
- Youth Outreach - Musical training and educationto teach music and arts to students (estimated 75students)Expenses $3,040 · grants $3,125
- Other Program Services Include sponsorship of small local concerts, co-sponsorship of performances of the Broadway musical Addams Family, and awards of scholarships to deserving students pursuing arts-related degrees. Due to the change in the tax year, all programs are not reflected in this return and, since the annual membership drive occurred during the short year, revenues substantially exceeded expenses, which would not be the case in a normal 12-month period.Expenses $8,754 · grants $1,158
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 54-1568181
- 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
- 1991
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A260)
- Assets (IRS master file)
- $31,171
- Income (IRS master file)
- $28,064
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $28,064 | $14,453 | $31,171 | XML |
| 990-EZ | September 2025 | $41,289 | $45,850 | $17,680 | XML |
| 990-EZ | September 2024 | $45,702 | $49,223 | $23,311 | XML |
| 990-EZ | September 2023 | $59,403 | $49,509 | $26,394 | XML |
| 990-N for 2021 Officer: Dianne Weiner | September 30, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Martha Bowers | September 30, 2021 | ≤ $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 54-1568181).
Questions about SMITH MOUNTAIN ARTS COUNCIL
- What is the EIN of SMITH MOUNTAIN ARTS COUNCIL?
- The employer identification number (EIN) of SMITH MOUNTAIN ARTS COUNCIL is 54-1568181.
- Is SMITH MOUNTAIN ARTS COUNCIL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to SMITH MOUNTAIN ARTS COUNCIL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMITH MOUNTAIN ARTS COUNCIL file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SMITH MOUNTAIN ARTS COUNCIL 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 SMITH MOUNTAIN ARTS COUNCIL 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 SMITH MOUNTAIN ARTS COUNCIL?
- The 990-N for 2021 names Dianne Weiner.
- Who are the officers and directors of SMITH MOUNTAIN ARTS COUNCIL?
- The 990-EZ for the year ended December 31, 2025 lists 18 people; 0 received compensation from the organization.
- How much revenue does SMITH MOUNTAIN ARTS COUNCIL have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $28,064, expenses of $14,453 and total assets of $31,171 at year end.
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All nonprofits in MONETA · Virginia · Arts, culture and humanities