Civic Intelligence

Friends of the Arts Center

990 • Fiscal year 2016 • EIN 20-4307826

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

212 Butler StreetClemson, SC 29631

(864) 633-5051

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

59th percentile

7.2%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$36,346

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

69th percentile

16%

Faster asset growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$101,044

Up $13,713 (+16%) from 2015

Net Assets

Up

$98,656

Up $16,476 (+20%) from 2015

Liabilities

Down

$2,388

Down $2,763 (-54%) from 2015

Revenue

Up

$227,472

Up $23,302 (+11%) from 2015

Expenses

Up

$210,996

Up $11,841 (+5.9%) from 2015

Net Income

Up

$16,476

Up $11,461 (+229%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0-$50KAssets 2011: $54,423Liabilities 2011: $890Net Assets 2011: $53,5332011Assets 2012: $77,107Liabilities 2012: $741Net Assets 2012: $76,3662012Assets 2013: $85,997Liabilities 2013: $2,1192013Assets 2014: $88,379Liabilities 2014: $10,6022014Assets 2015: $87,331Liabilities 2015: $5,151Net Assets 2015: $82,1802015Assets 2016: $101,044Liabilities 2016: $2,388Net Assets 2016: $98,6562016Assets 2017: $87,818Liabilities 2017: $4,541Net Assets 2017: $83,2772017Assets 2018: $65,218Liabilities 2018: $15,868Net Assets 2018: $49,3502018Assets 2019: $41,557Liabilities 2019: $19,117Net Assets 2019: $22,4402019Assets 2020: $1,688Liabilities 2020: $5,000Net Assets 2020: -$3,3122020Assets 2021: $1,492Liabilities 2021: $0Net Assets 2021: $1,4922021

Highlighted filing

2016

Assets$101,044
Liabilities$2,388
Net Assets$98,656

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $109,776Expenses 2011: $128,087Net Income 2011: -$18,3112011Expenses 2012: $148,8102012Revenue 2013: $167,352Expenses 2013: $159,957Net Income 2013: $7,3952013Revenue 2014: $163,583Expenses 2014: $169,684Net Income 2014: -$6,1012014Revenue 2015: $204,170Expenses 2015: $199,155Net Income 2015: $5,0152015Revenue 2016: $227,472Expenses 2016: $210,996Net Income 2016: $16,4762016Revenue 2017: $209,511Expenses 2017: $224,890Net Income 2017: -$15,3792017Revenue 2018: $198,483Expenses 2018: $232,410Net Income 2018: -$33,9272018Revenue 2019: $155,250Expenses 2019: $182,160Net Income 2019: -$26,9102019Revenue 2020: $68,469Expenses 2020: $94,221Net Income 2020: -$25,7522020Revenue 2021: $13,959Expenses 2021: $7,068Net Income 2021: $6,8912021

Highlighted filing

2016

Revenue$227,472
Expenses$210,996
Net Income$16,476
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$237,267
Mission and Program Overview

Mission

To provide exceptional arts education and make art accessible and exciting to our community

To provide exceptional arts education and make art accessible and exciting to our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$37,207$52,092▲ $14,885
Land, Buildings, and Equipment, Net$48,213$47,182▼ $1,031
Accounts Receivable$1,679$1,476▼ $203
Inventories for Sale or Use$54$149▲ $95
Intangible Assets$178$145▼ $33
Total Assets$87,331$101,044▲ $13,713
Liabilities
Other Liabilities$1,083$1,912▲ $829
Accounts Payable and Accrued Expenses$4,068$476▼ $3,592
Total Liabilities$5,151$2,388▼ $2,763
Net Assets / Fund Balance
Unrestricted Net Assets$70,180$88,656▲ $18,476
Temporarily Rstr Net Assets$12,000$10,000▼ $2,000
Total Net Assets Fund Balance$82,180$98,656▲ $16,476
Total Liabilities and Net Assets / Fund Balance$87,331$101,044▲ $13,713

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,182$99,205$146,387
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tommye HurstExecutive DirectorFT$36,346$36,346

Board Members and Trustees

NameTitle
Tina LemayChairman
Bob WhortonPast Chairman
Cathy TurnerBoard Member
Concetta KomeBoard Member
Dana HowardBoard Member
Ethel PettigrewBoard Member
Renee GahanBoard Member
Sydney CrossBoard Member
Tom PetersBoard Member
Leslie HicklinSecretary
Susan StameyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$103,275
Program Service Revenue
$111,344
Investment Income
$0
Other Revenue
$12,853
All Other Contributions
$42,267
Change in Net Assets
$16,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$128,033
Salaries, Compensation, and Employee Benefits$82,963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$54,840$228-$55,068
Other Salaries and Wages$30,705$9,995-$40,700
Current Officers, Directors, Trustees, and Key Employees$29,077$7,269-$36,346
Office Expenses$11,792$11,040-$22,832
Advertising$16,546$2,382-$18,928
Occupancy$7,302$5,221-$12,523
Depreciation Depletion$7,905--$7,905
Payroll Taxes$4,325$1,592-$5,917
Information Technology-$3,299-$3,299
Insurance-$2,590-$2,590
Other Expenses$800$923-$1,723
Total Functional Expenses$163,292$47,704$0$210,996
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,108
Fundraising Direct Expenses$9,795
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Trio-joint Fund Raiser$10,245$10,245$4,188$6,057
Passport to the Arts$8,843$8,843$5,607$3,236
Total Events$19,088$19,088$9,795$9,293
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,912
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to all board members for review with explanations from the treasurer.

Form 990, Part VI, Section B, Line 15A

The executive committee meets to review the executive directors compensation; benchmarking with similar organizations is used to determine compensation as well as job performance.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Upstate Center for the Arts
EIN
20-4307826
Phone
8646335051
Address
212 BUTLER STREET, CLEMSON, SC 29631

Signing Officer

Name
Susan Stamey
Title
Treasurer
Phone
8646335051
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan M Stamey
Formed
2006
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
9
Volunteers
250

Preparer

Firm
Stancil Cooley Estep & Stamey Llp
Address
PO DRAWER 1279, SENECA, SC 29679-1279
Preparer
Susan M Stamey
Phone
8648823048
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Cost of goods sold: program service expenses 16,350. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,350. Professional fees: program service expenses 1,300. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,300. Temporary help: program service expenses 37,190. Management and general expenses 228. Fundraising expenses 0. Total expenses 37,418.

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IRS990/ProgSrvcAccomActy3Grp/Desc0OPPORTUNITIES FOR ARTISTS TO EXHIBIT AND SELL THEIR WORK THROUGH OUR COMMUNITY GALLERY PROGRAM. THE ARTS CENTER MAINTAINS SATELLITE GALLERIES AT THE CLEMSON CITY HALL, THE CLEMSON AREA TRANSIT HEADQUARTERS, THE CLEMSON AREA CHAMBER OF COMMERCE AND THE CLEMSON LITTLE THEATRE. THE CENTER HAS VARIOUS IN-HOUSE SHOWS AND EXHIBITS THROUGHOUT THE YEAR, INCLUDING OUR 20 X 20 POTTERY SALE AND THE HOLIDAY SALE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt037136
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt029241
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt086249
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0126471
IRS990/PYOtherRevenueAmt010684
IRS990/PYProgramServiceRevenueAmt0107237
IRS990/PYRevenuesLessExpensesAmt05015
IRS990/PYSalariesCompEmpBnftPaidAmt072684
IRS990/PYTotalExpensesAmt0199155
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0204170
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt016476
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt050252
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt032668
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt032668
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0103275
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt086249
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt071712
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt067146
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt060781
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0389163
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt019108
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt021135
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt026156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt066399
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0864
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0864
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02015
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt05321
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt09957
IRS990ScheduleA/OtherIncome509Grp/TotalAmt017293
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88700
IRS990ScheduleA/PublicSupportPY509Pct00.82430
IRS990ScheduleA/PublicSupportTotal509Amt0420182
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt036244
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt036244
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt03576
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt03576
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0122383
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0107384
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt097868
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt067146
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt061645
IRS990ScheduleA/Total509Grp/TotalAmt0456426
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0122383
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0109399
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0103189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt077103
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt061645
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0473719
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt047182
IRS990ScheduleD/EquipmentGrp/DepreciationAmt099205
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0146387
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01912
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047182
IRS990ScheduleD/TotalLiabilityAmt01912
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09795
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PASSPORT TO THE ARTS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TRIO-JOINT FUND RAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08843
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010245
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019088
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08843
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010245
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019088
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09293
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09795
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05607
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04188
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW WITH EXPLANATIONS FROM THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COMMITTEE MEETS TO REVIEW THE EXECUTIVE DIRECTORS COMPENSATION; BENCHMARKING WITH SIMILAR ORGANIZATIONS IS USED TO DETERMINE COMPENSATION AS WELL AS JOB PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COST OF GOODS SOLD: PROGRAM SERVICE EXPENSES 16,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,350. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,300. TEMPORARY HELP: PROGRAM SERVICE EXPENSES 37,190. MANAGEMENT AND GENERAL EXPENSES 228. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,418.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt012000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt010000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt087331
IRS990/TotalAssetsEOYAmt0101044
IRS990/TotalAssetsGrp/BOYAmt087331
IRS990/TotalAssetsGrp/EOYAmt0101044
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0103275
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047704
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0163292
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210996
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05151
IRS990/TotalLiabilitiesEOYAmt02388
IRS990/TotalLiabilitiesGrp/BOYAmt05151
IRS990/TotalLiabilitiesGrp/EOYAmt02388

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