Nonprofit · EIN 83-2074441
BLUE RIVER ARTS COUNCIL INC
Also known as BRAC
Tax-exempt · CRETE, NE 68333
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $177,247 | $141,509 | $35,738 | $2,010,208 | $351,406 | $1,658,802 |
| December 31, 2024 | 990 | $518,516 | $89,214 | $429,302 | $2,012,983 | $389,919 | $1,623,064 |
| December 31, 2023 | 990 | $650,187 | $28,971 | $621,216 | $1,193,762 | $0 | $1,193,762 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $88,338
- of which government grants
- $44,100
- Program service revenue
- $88,881
- Investment income
- $28
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $4,290
- Salaries, compensation and benefits (total)
- $4,853
- Professional fundraising fees
- $0
- Legal fees
- $1,046
- Accounting fees
- $340
- Occupancy
- $19,888
- Depreciation
- $52,077
- Program services (functional)
- $124,034
- Management and general (functional)
- $14,480
- Fundraising (functional)
- $2,995
Balance sheet and other
- Total assets, start of year
- $2,012,983
- Total assets, end of year
- $2,010,208
- Total liabilities, end of year
- $351,406
- Net assets, end of year
- $1,658,802
- Land, buildings and equipment
- $1,970,394
- Gross receipts
- $177,247
- Employees
- 1
- Volunteers
- 140
- Year formed
- 2018
- State of legal domicile
- NE
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shaylene Smith | Executive Director Key employee | 7.5 | $4,853 |
| Kate Hesser | Secretary Trustee or director, Officer | 5 | $0 |
| Kristi Capek | President Trustee or director, Officer | 10 | $0 |
| Miriam Weber | Director Trustee or director | 0 | $0 |
| Marilea Thiem | Director Trustee or director | 0 | $0 |
| Michael Stehlik | Vice President Trustee or director, Officer | 5 | $0 |
| Valerie Andelt | Director Trustee or director | 2.5 | $0 |
| Isis Avalos | Director Trustee or director | 0 | $0 |
| Russell Cowan | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shaylene Smith | Executive Director Key employee | 7.5 | $4,596 |
| Kate Hesser | Secretary Trustee or director, Officer | 5 | $0 |
| Kristi Capek | President Trustee or director, Officer | 5 | $0 |
| Miriam Weber | Director Trustee or director | 0 | $0 |
| Marilea Thiem | Director Trustee or director | 0 | $0 |
| Michael Stehlik | Vice President Trustee or director, Officer | 0 | $0 |
| Valerie Andelt | Director Trustee or director | 2.5 | $0 |
| Isis Avalos | Director Trustee or director | 0 | $0 |
| Russell Cowan | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shaylene Smith | Executive Director Trustee or director, Officer | 7.5 | $4,290 |
| Katie Furse | Director Trustee or director | 0 | $0 |
| Miriam Weber | Director Trustee or director | 0 | $0 |
| Marilea Thiem | d Trustee or director | 0 | $0 |
| Nancy Tellez | Director Trustee or director | 0 | $0 |
| Jennifer Robison | President Trustee or director, Officer | 0 | $0 |
| Kate Hesser | Secretary Trustee or director, Officer | 2 | $0 |
| Kristi Capek | Vice President Trustee or director, Officer | 2 | $0 |
| Russell Cowan | Treasurer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 272, CRETE, NE 68333-0272
- In care of
- % RUSSELL COWAN
- Mailing address (990-N for 2018)
- PO Box 272, Crete NE 68333
- Principal officer (990-N for 2018)
- Shaylene Smith, PO Box 272, Crete NE 68333
- Signed the 990
- RUSSELL COWAN, Officer
- Phone
- (402) 641-6599
- Return prepared by
- Money Smarts Inc
Mission
The Blue River Arts Council is bridging cultures, building community, and boosting the economy by operating the Isis Theatre and providing fun and artistic adventures for all of our geographic area.
Program accomplishments
- We offered an average of five events per week throughout the year including at least 6 first-run movies in Spanish and 5 community events that encouraged public health, civic engagement and community building. Because of strong support from area businesses, we were able to provide at least 20 free movies for our youth. By offering free events on school breaks and throughout the summer, the Arts Council is helping keep our kids active and entertained.Expenses $71,502 · revenue $88,479
- The 2025 year was the first full year of operation for the renovated Isis Theatre. Thanks to grants and strong operating revenue (made possible by thousands of hours of volunteer time), we were able to pay $35,000 in principal on the capital loan and still complete some small tech improvements including adding HDMI throughout the building and new advertising monitors in the lobby.Expenses $52,077 · revenue $88,338
- Our arts-based progreamming still revolves primarily around coordination of art shows at the library in town and making our theatre venue available free of charge for an adult special-needs choir or local educational events for the high school or univerity. This, and all theatre programming, are only possible because we are able to leverage thousands of hours of volunteers who are teachers available to work daytime events in the summer and seniors who enjoy getting out of their homes and giving back to the community. As a result, we have 4-6 people with different backgrounds and unique interests and skills all interacting together. Every time we open the doors, we are building a strong and more vibrant community through this engagement.Expenses $455 · revenue $402
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 83-2074441
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A90)
- Assets (IRS master file)
- $2,010,208
- Income (IRS master file)
- $177,247
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $177,247 | $141,509 | $2,010,208 | XML |
| 990 | December 2024 | $518,516 | $89,214 | $2,012,983 | IRS |
| 990 | December 2023 | $650,187 | $28,971 | $1,193,762 | XML |
| 990 | December 2022 | $223,839 | $182,626 | $421,368 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Shaylene Smith | December 31, 2018 | ≤ $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 83-2074441).
Questions about BLUE RIVER ARTS COUNCIL INC
- What is the EIN of BLUE RIVER ARTS COUNCIL INC?
- The employer identification number (EIN) of BLUE RIVER ARTS COUNCIL INC is 83-2074441.
- Is BLUE RIVER ARTS COUNCIL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to BLUE RIVER ARTS COUNCIL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BLUE RIVER ARTS COUNCIL 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 BLUE RIVER ARTS COUNCIL INC 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 BLUE RIVER ARTS COUNCIL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BLUE RIVER ARTS COUNCIL INC?
- The 990-N for 2018 names Shaylene Smith.
- Who are the officers and directors of BLUE RIVER ARTS COUNCIL INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $4,853 (Shaylene Smith, Executive Director).
- How much revenue does BLUE RIVER ARTS COUNCIL INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $177,247, expenses of $141,509 and total assets of $2,010,208 at year end.
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