Civic Intelligence

Friends of the Arts Center

990 • Fiscal year 2017 • EIN 20-4307826

Jan 01, 2017 to Dec 31, 2017 • Filed on May 02, 2018

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

73rd percentile

0.05x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

27th percentile

-7.3%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

85th percentile

$27,212

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

26th percentile

-13%

Faster asset growth than 26% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

36th percentile

-7.9%

Faster revenue growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$87,818

Down $13,226 (-13%) from 2016

Net Assets

Down

$83,277

Down $15,379 (-16%) from 2016

Liabilities

Up

$4,541

Up $2,153 (+90%) from 2016

Revenue

Down

$209,511

Down $17,961 (-7.9%) from 2016

Expenses

Up

$224,890

Up $13,894 (+6.6%) from 2016

Net Income

Down

-$15,379

Down $31,855 (-193%) from 2016

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

2017

Assets$87,818
Liabilities$4,541
Net Assets$83,277

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

2017

Revenue$209,511
Expenses$224,890
Net Income-$15,379
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 2, 2018
Return Version
2017v2.2
Gross Receipts
$219,269
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$47,182$45,217▼ $1,965
Cash and Non-Interest-Bearing Accounts$52,092$36,611▼ $15,481
Receivables From Officers Etc-$5,000-
Inventories for Sale or Use$149$613▲ $464
Accounts Receivable$1,476$265▼ $1,211
Intangible Assets$145$112▼ $33
Total Assets$101,044$87,818▼ $13,226
Liabilities
Other Liabilities$1,912$3,184▲ $1,272
Accounts Payable and Accrued Expenses$476$1,357▲ $881
Total Liabilities$2,388$4,541▲ $2,153
Net Assets / Fund Balance
Unrestricted Net Assets$88,656$71,277▼ $17,379
Temporarily Rstr Net Assets$10,000$12,000▲ $2,000
Total Net Assets Fund Balance$98,656$83,277▼ $15,379
Total Liabilities and Net Assets / Fund Balance$101,044$87,818▼ $13,226

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$45,217$108,068$153,285
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tommye HurstFormer Executive DirectorFT$27,212$27,212
Joan PhillipsExecutive DirectorFT$12,115$12,115

Board Members and Trustees

NameTitle
Ethel PettigrewPresident
Concetta KomeBoard Member
Dana HowardBoard Member
Hap WheelerBoard Member
Mindy SpearmanBoard Member
Renee GahanBoard Member
Shannon QuattlebaumBoard Member
Bob WhortonSecretary
Phil MaiburgerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$93,531
Program Service Revenue
$108,123
Investment Income
$0
Other Revenue
$7,857
All Other Contributions
$36,929
Change in Net Assets
$-15,379
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,024
Salaries, Compensation, and Employee Benefits$100,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,763$13,588-$54,351
Fees for Services Other$39,444$1,175-$40,619
Current Officers, Directors, Trustees, and Key Employees$31,462$7,865-$39,327
Office Expenses$22,861$11,522-$34,383
Advertising$13,802$3,262-$17,064
Occupancy$247$13,097-$13,344
Depreciation Depletion$8,896--$8,896
Payroll Taxes$5,632$1,556-$7,188
Insurance$210$4,469-$4,679
Travel$2,595$1,985-$4,580
Conferences and Meetings-$245-$245
Fees for Services Legal-$200-$200
All Other Expenses-$14-$14
Total Functional Expenses$165,912$58,978$0$224,890
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,615
Fundraising Direct Expenses$9,758
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pport Jt Fd$17,615$17,615$9,758$7,857
Total Events$17,615$17,615$9,758$7,857
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$5,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued pr taxes wh and accrued$3,184
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 governing body review Part VI line 11

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

CEO executive director top management comp Part VI line 15A

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

Governing documents etc available to public Part VI line 19

Governing documents are available for inspection upon request.

Filing and Contact Details

Filer

Filer Name
Upstate Center for the Arts
EIN
20-4307826
Address
212 BUTLER STREET, Clemson, SC 29631
Doing Business As
Dba the Arts Center

Signing Officer

Name
Joan Phillips
Title
Excutive Direct
Phone
8646335051
Signed
2018-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ethel Pettigrew
Formed
2006
Legal Domicile
Sc
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Kirk S Messick CPA PA
Address
PO Box 773, Seneca, SC 29679
Preparer
Kirk S Messick CPA
Phone
8648825390
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Instructor fees $39394consultants $ 1225

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0OPPORTUNITIES FOR ARTISTS TO EXHIBIT AND SELL THEIR WORK THROUGH THE ORGANIZATIONS 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 A 20X20 POTTERY SALE AND HOLIDAY SALE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt059550
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt031970
IRS990/ProgSrvcAccomActy3Grp/Desc0SUMMER ART CAMP GIVES CHILDREN THE OPPORTUNITY TO EXPLORE, CREATE AND EXHIBIT AT THE ARTS CENTER. THE CAMP WAS OFFERED TO CHILDREN AGES 3 TO 15
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt043909
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt030720
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt05000
IRS990/ReconcilationRevenueExpnssAmt0-15379
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt045433
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt032668
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt032668
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt092261
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0103275
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt086249
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt071712
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt067146
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0420643
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt017615
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt019108
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt021135
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt026156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt084014
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02015
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05321
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt09957
IRS990ScheduleA/OtherIncome509Grp/TotalAmt017293
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89740
IRS990ScheduleA/PublicSupportPY509Pct00.88700
IRS990ScheduleA/PublicSupportTotal509Amt0468413
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt036244
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt036244
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt03576
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt03576
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0109876
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0122383
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0107384
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt097868
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt067146
IRS990ScheduleA/Total509Grp/TotalAmt0504657
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0109876
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0122383
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0109399
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0103189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt077103
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0521950
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt045217
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108068
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0153285
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03184
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued pr taxes wh and accrued
IRS990ScheduleD/TotalBookValueLandBuildingsAmt045217
IRS990ScheduleD/TotalLiabilityAmt03184
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09758
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PPORT JT FD
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017615
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017615
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017615
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017615
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07857
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09758
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09758
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0MOVING EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOAN PHILLIPS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADVANCED $5000 TO JOAN PHILLIPS ( THE CURRENT EXECUTIVE DIRECTOR) TO HELP HER WITH HER MOVING EXPENSES TO SC. SHE IS PAYING THIS ADVANCE BACK THROUGH PAYROLL DEDUCTION AT A RATE OF $250 PER PAY PERIOD.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Supplemental Information for Schedule L
IRS990ScheduleL/TotalBalanceDueAmt05000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW WITH EXPLANATIONS FROM THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COMMITTE MEETS TO REVIEW THE EXECUTIVE DIRECTORS COMPENSATION; BENCHMARKING WITH SIMILAR ORGANIZATIONS IS USED TO DETERMINE COMPENSATION AS WELL AS JOB PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSTRUCTOR FEES $39394CONSULTANTS $ 1225
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt010000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt012000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0101044
IRS990/TotalAssetsEOYAmt087818
IRS990/TotalAssetsGrp/BOYAmt0101044
IRS990/TotalAssetsGrp/EOYAmt087818
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt093531
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058978
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0165912
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224890
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02388
IRS990/TotalLiabilitiesEOYAmt04541
IRS990/TotalLiabilitiesGrp/BOYAmt02388
IRS990/TotalLiabilitiesGrp/EOYAmt04541
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt098656
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt083277
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0165912
IRS990/TotalProgramServiceRevenueAmt0108123
IRS990/TotalReportableCompFromOrgAmt039327
IRS990/TotalRevenueGrp/ExclusionAmt07857
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0108123
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0209511
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

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