Civic Intelligence

Anderson County Arts Council

990 • Fiscal year 2014 • EIN 23-7242823

Sep 01, 2013 to Aug 31, 2014 • Filed on Jan 14, 2015

110 Federal Street29625

(864) 222-2787

Siviq Scores

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

Liabilities / Assets

54th percentile

0.14x

Higher debt load relative to assets than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.70x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

43rd percentile

0.7%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

49th percentile

$59,634

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

31st percentile

-2.4%

Faster asset growth than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$2,624,877

Down $64,089 (-2.4%) from 2013

Net Assets

Up

$2,245,821

Up $3,648 (+0.2%) from 2013

Liabilities

Down

$379,056

Down $67,737 (-15%) from 2013

Revenue

$542,949

No earlier filing loaded for comparison.

Expenses

Down

$539,301

Down $42,366 (-7.3%) from 2013

Net Income

$3,648

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,915,240Liabilities 2010: $574,967Net Assets 2010: $2,340,2732010Assets 2011: $2,846,746Liabilities 2011: $567,395Net Assets 2011: $2,279,3512011Assets 2013: $2,688,966Liabilities 2013: $446,793Net Assets 2013: $2,242,1732013Assets 2014: $2,624,877Liabilities 2014: $379,056Net Assets 2014: $2,245,8212014Assets 2015: $2,564,161Liabilities 2015: $350,045Net Assets 2015: $2,214,1162015Assets 2016: $2,465,362Liabilities 2016: $329,803Net Assets 2016: $2,135,5592016Assets 2017: $3,363,316Liabilities 2017: $278,385Net Assets 2017: $3,084,9312017Assets 2018: $3,236,789Liabilities 2018: $256,649Net Assets 2018: $2,980,1402018Assets 2021: $3,064,106Liabilities 2021: $274,501Net Assets 2021: $2,789,6052021Assets 2022: $2,871,140Liabilities 2022: $193,856Net Assets 2022: $2,677,2842022Assets 2023: $2,738,518Liabilities 2023: $181,075Net Assets 2023: $2,557,4432023Assets 2024: $2,686,200Liabilities 2024: $203,867Net Assets 2024: $2,482,3332024Assets 2025: $2,630,344Liabilities 2025: $209,660Net Assets 2025: $2,420,6842025

Highlighted filing

2014

Assets$2,624,877
Liabilities$379,056
Net Assets$2,245,821

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $544,4252010Expenses 2011: $539,2842011Expenses 2013: $581,6672013Revenue 2014: $542,949Expenses 2014: $539,301Net Income 2014: $3,6482014Revenue 2015: $481,154Expenses 2015: $512,859Net Income 2015: -$31,7052015Revenue 2016: $482,932Expenses 2016: $561,489Net Income 2016: -$78,5572016Revenue 2017: $1,583,067Expenses 2017: $633,695Net Income 2017: $949,3722017Revenue 2018: $507,015Expenses 2018: $611,806Net Income 2018: -$104,7912018Revenue 2021: $583,422Expenses 2021: $685,341Net Income 2021: -$101,9192021Revenue 2022: $583,327Expenses 2022: $670,931Net Income 2022: -$87,6042022Revenue 2023: $588,771Expenses 2023: $725,490Net Income 2023: -$136,7192023Revenue 2024: $550,773Expenses 2024: $650,654Net Income 2024: -$99,8812024Revenue 2025: $622,652Expenses 2025: $677,811Net Income 2025: -$55,1592025

Highlighted filing

2014

Revenue$542,949
Expenses$539,301
Net Income$3,648
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jan 14, 2015
Return Version
2013v4.0
Gross Receipts
$602,335
Mission and Program Overview

Mission

To provide the community with artistic programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,372,516$2,298,958▼ $73,558
Investments in Publicly Traded Securities$168,729$190,025▲ $21,296
Cash and Non-Interest-Bearing Accounts$54,060$40,831▼ $13,229
Accounts Receivable$14,338$14,740▲ $402
Total Assets$2,688,966$2,624,877▼ $64,089
Other Assets Total$79,323$80,323▲ $1,000
Liabilities
Other Liabilities$294,738$271,754▼ $22,984
Deferred Revenue$137,251$92,435▼ $44,816
Accounts Payable and Accrued Expenses$14,804$14,867▲ $63
Total Liabilities$446,793$379,056▼ $67,737
Net Assets / Fund Balance
Unrestricted Net Assets$1,974,540$1,978,188▲ $3,648
Temporarily Rstr Net Assets$188,310$188,310→ $0
Permanently Rstr Net Assets$79,323$79,323→ $0
Total Net Assets Fund Balance$2,242,173$2,245,821▲ $3,648
Total Liabilities and Net Assets / Fund Balance$2,688,966$2,624,877▼ $64,089

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,207,551$630,728$2,838,279
Leasehold Improvements$7,407$148,498$155,905
Equipment-$119,676$119,676
Land$84,000-$84,000
Other Assets Org$80,323--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$168,729-▲ $21,296-$190,025
2012$164,150-▲ $13,579$9,000$168,729
2011$163,009-▲ $1,142-$164,151
2010$140,325-▲ $24,051$1,367$163,009
2009$139,844-▲ $14,481$14,000-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly SpearsExecutive DirectorFT$59,634$59,634
Sydney BerkeleyExecutive AssistantFT$26,192$26,192

Board Members and Trustees

NameTitle
Marlene McclainPast President
Carter KnobelPresident
Jack BuiceVice President
Amy KimbellBoard Member
Ann JaskwhichBoard Member
Christina CurtissBoard Member
David LockeBoard Member
Debra Taylor DubeauBoard Member
Emily HollandBoard Member
Jay BloomerBoard Member
Pam RooseBoard Member
Robert HayesBoard Member
Dianne SimmsSecretary
Joe MaxwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$198,993
Program Service Revenue
$129,625
Investment Income
$5
Other Revenue
$214,326
All Other Contributions
$170,362
Change in Net Assets
$3,648

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$43,860Fair Market Value (FMV)
Total Noncash Contributions1$43,860-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$395,061
Salaries, Compensation, and Employee Benefits$144,240
Total Fundraising Expense$94,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,460$34,730$34,730$138,920
Occupancy$74,222$3,452$1,381$79,055
All Other Expenses$49,545$6,506$17,557$73,608
Depreciation Depletion$73,558--$73,558
Interest$27,271--$27,271
Other Expenses$15,218-$3,804$19,022
Information Technology$4,133$2,480$1,653$8,266
Fees for Services Accounting-$6,775-$6,775
Payroll Taxes$3,000$1,500$820$5,320
Advertising$1,888-$1,115$3,003
Travel$1,113-$412$1,525
Office Expenses-$635-$635
Total Functional Expenses$389,194$56,078$94,029$539,301
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$116,294
Fundraising Direct Expenses$59,386
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$62,787$62,787$26,808$35,979
Event 2$28,650$28,650$19,497$9,153
Total Events$116,294$116,294$59,386$56,908
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Palmetto Bank Loan$271,754
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

All of the members are invited to an annual meeting to vote for the election of new officers and board members are given the opportunity to nominate new board members

Governing body decisions Part VI line 7B

Members get copies of all the minutes of the meetings held during the year for review and approval.members approve the budget for the upcoming fiscal year with a vote at the annual meeting.members review the unaudited financial statements at the annual membership meeting and approve these.

Form 990 governing body review Part VI line 11

A draft copy is given to board members to review for accuracy and completeness.

CEO executive director top management comp Part VI line 15A

The executive board bases compensation on the performance and the general climate of cost-of-living increases in the local nonprofit and business sectors. The executive board votes on the executive director's compensation package.

Other officer or key employee compensation Part VI line 15B

The executive director reviews compensation of key employees based on performance and the general climate of cost-of-living increases in the local nonprofit and business sectors

Governing documents etc available to public Part VI line 19

No documents available to public

Filing and Contact Details

Filer

EIN
23-7242823

Signing Officer

Name
Kimberly Spears
Title
Executive Direc
Phone
8642222787
Signed
2015-01-14
Discuss with paid preparer
No

Organization Details

Formed
1972
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
14

Preparer

Preparer
Neal Ashley
Phone
8642260042
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

See attachment for other expense detail

Raw XML AppendixShowing 400 of 566 raw XML fields

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/MethodOfAccountingAccrualInd0X
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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0136122
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01381
IRS990/OccupancyGrp/ManagementAndGeneralAmt03452
IRS990/OccupancyGrp/ProgramServicesAmt074222
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0635
IRS990/OfficeExpensesGrp/TotalAmt0635
IRS990/OfficerMailingAddressInd0false
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt079323
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EXHIBITION EXPENSE
IRS990/OtherExpensesGrp/Desc1BUILDING RENTAL
IRS990/OtherExpensesGrp/Desc2ART CAMPSCHOOL
IRS990/OtherExpensesGrp/Desc3PRINTINGPROMOTION
IRS990/OtherExpensesGrp/FundraisingAmt032557
IRS990/OtherExpensesGrp/FundraisingAmt13804
IRS990/OtherExpensesGrp/ProgramServicesAmt044412
IRS990/OtherExpensesGrp/ProgramServicesAmt125374
IRS990/OtherExpensesGrp/ProgramServicesAmt215218
IRS990/OtherExpensesGrp/TotalAmt044412
IRS990/OtherExpensesGrp/TotalAmt132557
IRS990/OtherExpensesGrp/TotalAmt225374
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0UNREALIZED GAIN ON ENDO
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt021296
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021296
IRS990/OtherRevenueTotalAmt021296
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt034730
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034730
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt069460
IRS990/OtherSalariesAndWagesGrp/TotalAmt0138920
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0820
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01500
IRS990/PayrollTaxesGrp/ProgramServicesAmt03000
IRS990/PayrollTaxesGrp/TotalAmt05320
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt079323
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt079323
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP
IRS990/ProgramServiceRevenueGrp/Desc1ART CAMP AND SCHOOL
IRS990/ProgramServiceRevenueGrp/Desc2BAY 3 ARTISAN GALLERY
IRS990/ProgramServiceRevenueGrp/Desc3MISC PROGRAMS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt142953
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34263
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt074459
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142953
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34263
IRS990/ProgSrvcAccomActy2Grp/Desc0ARTS IN EDUCATION
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02400
IRS990/ProgSrvcAccomActy3Grp/Desc0LOCAL PROGRAMS, RECEPTIONS, EXHIBITIONS, OUTREACH PROGRAMS, ETC.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0359421
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0231967
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt027
IRS990/PYOtherExpensesAmt0410272
IRS990/PYOtherRevenueAmt0219818
IRS990/PYProgramServiceRevenueAmt0134173
IRS990/PYRevenuesLessExpensesAmt04318
IRS990/PYSalariesCompEmpBnftPaidAmt0171395
IRS990/PYTotalExpensesAmt0581667
IRS990/PYTotalRevenueAmt0585985
IRS990/ReconcilationRevenueExpnssAmt03648
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0136122
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0286500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0256014
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0195036
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0155544
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0239742
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01132836
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt043860
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt046360
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt044610
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt044790
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt0179620
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0136127
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0138837
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0119915
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt095204
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt068328
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0558411
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt055166
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt066266
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt092091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0158902
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0181377
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0553802
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0136127
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0138837
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt095204
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt068328
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0558411
IRS990ScheduleA/InvestmentIncomeCYPct00.23030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportTotal509Amt01866258
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0341666
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0366140
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0333487
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0504977
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0453402
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0454260
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0534237
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02424669
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.21$2.42$0.62$0.68$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$0.20$2.48$0.55$0.65$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.18$2.56$0.59$0.73$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.19$2.68$0.58$0.67$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$0.27$2.79$0.58$0.69$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.26$2.98$0.51$0.61$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.28$3.08$1.58$0.63$0.95
2016Detailed filing. Detailed filing data is available for this year.$2.47$0.33$2.14$0.48$0.56$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.56$0.35$2.21$0.48$0.51$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.62$0.38$2.25$0.54$0.54$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.45$2.24$0.58
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.57$2.28$0.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.57$2.34$0.54