Civic Intelligence

Cultural and Heritage Commission

EIN 23-7257020 • 501(c)3 • Rock Hill, SC

Profile

Culture and heritage commission is a family of museums in york county, sc, which includes historic brattonsville, the mccelvey center, the museum of york county and the main street children's museum in old town rock hill. Its vision is to inspire learning and to create a community that greatly values natural, historical and cultural heritage.

4621 MT Gallant RoadRock Hill, SC 29732

www.chmuseums.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.50x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

1.46x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

60th percentile

7.8%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

41st percentile

2.9%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$7,581,990

Up $1,673,768 (+28%) from 2023

Liabilities

Up

$8,991,529

Up $1,191,092 (+15%) from 2023

Net Assets

Up

-$1,409,539

Up $482,676 (+26%) from 2023

Revenue

Up

$6,369,860

Up $208,568 (+3.4%) from 2023

Expenses

Up

$6,023,888

Up $125,704 (+2.1%) from 2023

Net Income

Up

$345,972

Up $82,864 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2012: $1,857,082Liabilities 2012: $1,581,763Net Assets 2012: $275,3192012Assets 2013: $2,581,361Liabilities 2013: $2,063,164Net Assets 2013: $518,1972013Assets 2014: $2,408,944Liabilities 2014: $1,939,358Net Assets 2014: $469,5862014Assets 2015: $2,936,027Liabilities 2015: $3,889,750Net Assets 2015: -$953,7232015Assets 2016: $3,358,491Liabilities 2016: $3,761,162Net Assets 2016: -$402,6712016Assets 2017: $4,195,249Liabilities 2017: $4,447,457Net Assets 2017: -$252,2082017Assets 2018: $4,860,020Liabilities 2018: $6,798,023Net Assets 2018: -$1,938,0032018Assets 2019: $5,080,900Liabilities 2019: $7,340,434Net Assets 2019: -$2,259,5342019Assets 2020: $5,219,363Liabilities 2020: $7,389,534Net Assets 2020: -$2,170,1712020Assets 2021: $4,388,699Liabilities 2021: $7,482,107Net Assets 2021: -$3,093,4082021Assets 2022: $4,729,121Liabilities 2022: $7,113,187Net Assets 2022: -$2,384,0662022Assets 2023: $5,908,222Liabilities 2023: $7,800,437Net Assets 2023: -$1,892,2152023Assets 2024: $7,581,990Liabilities 2024: $8,991,529Net Assets 2024: -$1,409,5392024

Highlighted filing

2024

Assets$7,581,990
Liabilities$8,991,529
Net Assets-$1,409,539

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,357,0082012Expenses 2013: $3,586,3392013Revenue 2014: $3,923,857Expenses 2014: $3,972,468Net Income 2014: -$48,6112014Revenue 2015: $3,575,683Expenses 2015: $2,147,850Net Income 2015: $1,427,8332015Revenue 2016: $3,684,144Expenses 2016: $3,133,092Net Income 2016: $551,0522016Revenue 2017: $4,001,463Expenses 2017: $3,851,000Net Income 2017: $150,4632017Revenue 2018: $4,374,421Expenses 2018: $4,289,349Net Income 2018: $85,0722018Revenue 2019: $4,956,337Expenses 2019: $5,277,868Net Income 2019: -$321,5312019Revenue 2020: $7,005,831Expenses 2020: $6,916,468Net Income 2020: $89,3632020Revenue 2021: $4,741,136Expenses 2021: $5,337,201Net Income 2021: -$596,0652021Revenue 2022: $4,880,963Expenses 2022: $4,309,341Net Income 2022: $571,6222022Revenue 2023: $6,161,292Expenses 2023: $5,898,184Net Income 2023: $263,1082023Revenue 2024: $6,369,860Expenses 2024: $6,023,888Net Income 2024: $345,9722024

Highlighted filing

2024

Revenue$6,369,860
Expenses$6,023,888
Net Income$345,972

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 27, 2025
Return Version
2023v6.0
Gross Receipts
$6,451,259
Mission and Program Overview

Mission

To communicate and preserve the natural and cultural histories of the carolina piedmont, inspiring a lifetime of learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,453,940$3,847,999▲ $394,059
Accounts Receivable$1,163,793$2,122,408▲ $958,615
Land, Buildings, and Equipment, Net$580,685$716,319▲ $135,634
Prepaid Expenses and Deferred Charges$63,853$63,522▼ $331
Inventories for Sale or Use$43,404$48,895▲ $5,491
Total Assets$5,908,222$7,581,990▲ $1,673,768
Other Assets Total$602,547$782,847▲ $180,300
Liabilities
Other Liabilities$6,448,253$6,491,849▲ $43,596
Deferred Revenue$988,142$2,126,846▲ $1,138,704
Accounts Payable and Accrued Expenses$364,042$372,834▲ $8,792
Total Liabilities$7,800,437$8,991,529▲ $1,191,092
Net Assets / Fund Balance
Net Assets With Donor Restrictions$68,486$58,324▼ $10,162
Net Assets Without Donor Restrictions$-1,960,701$-1,467,863▲ $492,838
Total Net Assets Fund Balance$-1,892,215$-1,409,539▲ $482,676
Total Liabilities and Net Assets / Fund Balance$5,908,222$7,581,990▲ $1,673,768

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$377,057$1,049,266$1,426,323
Equipment$339,262$909,767$1,249,029
Other Assets Org$782,847--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard CampbellExecutive DirectorFT$121,266$22,787$144,053

Board Members and Trustees

NameTitle
David DuncanChair
Annie Laurie WheatVice Chair
Ed StewartCommission Member
George SheppardCommission Member
Jeff LyonCommission Member
Katherine WilliamsCommission Member
Katie RutlandCommission Member
Margaret Parsons-willinsSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,946,895
Program Service Revenue
$306,971
Investment Income
$57,822
Other Revenue
$58,172
All Other Contributions
$1,267,165
Change in Net Assets
$345,972

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,369,860
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$81,399
Total Revenue per Audited Statements
$6,451,259
Total Revenue per Form 990
$6,369,860
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,769,964
Other Expenses$2,253,924
Total Fundraising Expense$127,158
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,993,227$453,386$62,833$2,509,446
Pension Plan Contributions$385,426$89,388$13,044$487,858
Other Employee Benefits$262,501$185,788$7,027$455,316
Occupancy$218,706$67,284$5,657$291,647
Payroll Taxes$153,985$34,425$7,669$196,079
Office Expenses$70,277$63,400$2,740$136,417
Insurance-$129,173-$129,173
Current Officers, Directors, Trustees, and Key Employees$96,320$21,909$3,036$121,265
Fees for Services Other$89,846$8,345-$98,191
Depreciation Depletion$60,840$20,609$1,732$83,181
All Other Expenses$56,715$18,952$1,326$76,993
Advertising$45,562$220$18$45,800
Other Expenses$3,140$21,282$28$24,450
Travel$16,252$1,471$415$18,138
Information Technology-$258-$258
Total Functional Expenses$4,458,873$1,437,857$127,158$6,023,888

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,023,888
Total Expenses per Audited Statements$5,968,583
Expenses per Audited Statements$5,836,804
Expenses Not Reported on Financial Statements$187,084
Other Expense Adjustments$187,084
Expenses Not Reported on Form 990$131,779
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$4,591,058
Net Opeb Obligation$1,580,100
Comp Absense$271,186
Deferred Opeb Credits$24,993
Deferred Pension Credits$24,512
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The museum has members, however they do not vote to elect the governing body.

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

The 990 questionaire and form 990 are reviewed by the management team. The form 990 is then sumbitted to the board for review. The board formally approves the form 990 based on the finance committee's recommendation of approval.

Form 990, Part VI, Section B, Line 12C

Board members are required to disclose any potential conflict of interest to the board as a whole. If the board determines a conflict exists, that board member may not participate in action or discussion of matters directly related to the conflict. The conflict of interest statement is included in the code of ethics which is posted on the board's website.

Form 990, Part VI, Section B, Line 15

Level of compensation and job grades, per position, are reviewed by the organization's human resources dept using third-party information targeted for south carolina officers and key employees. In addition, compensation and job descriptions for all staff are reviewed periodically by an independent third party. Further, the executive director's performance is reviewed by the commission annually. The commission works within the county process to determine any salary increases subject to limitations of the budget and applicable county policy. All decisions are documented.

Form 990, Part VI, Section C, Line 19

Governing documents, county ordinance governing the chc, and the code of ethics (containing the conflict of interest statement) are all posted on the governance page of the website: www.chmuseums.org.

Filing and Contact Details

Filer

Filer Name
Cultural and Heritage Commission
EIN
23-7257020
Phone
8033292121
Address
4621 MT GALLANT ROAD, ROCK HILL, SC 29732

Signing Officer

Name
Richard Campbell
Title
Executive Director
Phone
8033292121
Signed
2025-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Campbell
Formed
1950
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
74
Volunteers
190

Preparer

Firm
Elliott Davis Pllc
Address
500 EAST MOREHEAD STREET SUITE 700, CHARLOTTE, NC 28202
Preparer
Janice a Ratica
Phone
7043338881
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Changes in the opeb liability 187,084. Changes in the compensated absences liability -15,080. Changes in pension liability -35,300.

Financial Statement Notes

PART III, LINE 1A:

Terms for not reporting assets per sfas 116 contributions of works of art, historical treasures, and similar assets are not recognized as revenues, nor are they capitalized in accordance with statement on financial accounting standards 116 (sfas 116). These items are added to collections held for public exhibition, education and research in furtherance of public service rather than financial gain.

PART III, LINE 4:

Cultural artifacts - chm's collections are broad and diverse. There are over 10,000 cultural items. 1) anthropology - consists of african and native american ceramics, textiles, wood carvings, masks, musical instruments, and weapons and illustrates many aspects of material culture in native american and west african cultures. 2) archaeology - developed from both formal excavations on chc property and "surface finds" by staff and visitors (includes bottles, nails, textile fragments, buttons and ceramic marbles). Archaeological collections also include materials from sites related to the revolutionary war that were transferred to chc from the national park service. 3) regional art - focuses on the work of contemporary and "outsider" artists working in the carolinas in oil and watercolor paintings, drawings, photographs, and sculpture. The vernon grant collection is the most comprehensive collection of vernon grant, a mid-twentieth century illustrator who lived in rock hill, sc. 4) the history collection is especially broad, encompassing 38 historic structures at historic brattonsville, decorative arts, textiles, and agricultural and industrial equipment from the carolina piedmont from settlement through the mid-twentieth century. 5) the library collection of reference materials include books, microfilm, education and surname fields for scholarly and geneological research. The archival collection of historical documents include court records, business ledgers, photos, maps, rare books, personal papers, organizational papers, church records, and newspapers related to the history of the carolina piedmont dating from the 18th century to the present.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of sales deducted from revenue 81,399.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of sales deducted from revenue 81,399. Changes in the compensated absences liability 15,080. Changes in pension liability 35,300.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Changes in the opeb liability 187,084.

Raw XML AppendixShowing 400 of 525 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/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CULTURE AND HERITAGE COMMISSION (CMH) IS A FAMILY OF MUSEUMS IN YORK COUNTY, SC, WHICH INCLUDES HISTORIC BRATTONSVILLE, THE MCCELVEY CENTER, THE MUSEUM OF YORK COUNTY AND THE MAIN STREET CHILDREN'S MUSEUM IN OLD TOWN ROCK HILL. ITS VISION IS TO INSPIRE LEARNING AND TO CREATE A COMMUNITY THAT GREATLY VALUES NATURAL, HISTORICAL, AND CULTURAL HERITAGE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt09025
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt05657
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IRS990/OccupancyGrp/ProgramServicesAmt0218706
IRS990/OccupancyGrp/TotalAmt0291647
IRS990/OfficeExpensesGrp/FundraisingAmt02740
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt063400
IRS990/OfficeExpensesGrp/ProgramServicesAmt070277
IRS990/OfficeExpensesGrp/TotalAmt0136417
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/FundraisingAmt1-9
IRS990/OtherExpensesGrp/FundraisingAmt21009
IRS990/OtherExpensesGrp/FundraisingAmt328
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IRS990/OtherExpensesGrp/TotalAmt1266004
IRS990/OtherExpensesGrp/TotalAmt287834
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IRS990/PayrollTaxesGrp/FundraisingAmt07669
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt034425
IRS990/PayrollTaxesGrp/ProgramServicesAmt0153985
IRS990/PayrollTaxesGrp/TotalAmt0196079
IRS990/PensionPlanContributionsGrp/FundraisingAmt013044
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrincipalOfficerNm0RICHARD CAMPBELL
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IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS & TOURS
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATIONAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2CHILDREN'S MUSEUM
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1105502
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214282
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32065
IRS990/ProgSrvcAccomActy2Grp/Desc0THE CHM SERVES THE BROADER COMMUNITY THROUGH DAILY EXPERIENCES AT OUR SITES: HISTORIC BRATTONSVILLE, THE MUSEUM OF YORK COUNTY, THE MCCELVEY CENTER, AND THE MAIN STREET CHILDREN'S MUSEUM. THIS IS ACCOMPLISHED FROM TOURS, SPECIAL EVENTS, CONCERTS, PLANETARIUM PROGRAMS, BIRTHDAY PARTIES, RESEARCH OPPORTUNITIES AND MORE. THE CHM SEEKS TO PROVIDE A RICH AND MEANINGFUL EXPERIENCE CENTERED ON THE CAROLINA PIEDMONT.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0205008
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYOtherRevenueAmt097745
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0345972
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportInvestmentsOtherSecInd00
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IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0160135
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt0566981
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IRS990ScheduleA/TotalSupportAmt027999412
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/CollectionUsedPreservationInd0X
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IRS990ScheduleD/CollUsedLoanOrExchProgInd0X
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IRS990ScheduleD/ExpensesNotReportedAmt0131779
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt424993
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY

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