Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 46-3476101 • 501(c)3 • Kinston, NC
Profile
To allow the public and organizations to participate in the revitalization of certain downtown areas in order to attract certain creative workforces and cultural tourists.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Assets
Up$200,307
Up $32,819 (+20%) from 2023
Liabilities
Down$0
Down $5,348 (-100%) from 2023
Net Assets
Up$200,307
Up $38,167 (+24%) from 2023
Revenue
Up$98,433
Up $33,184 (+51%) from 2023
Expenses
Down$60,266
Down $5,925 (-9.0%) from 2023
Net Income
Up$38,167
Up $39,109 (+4152%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To allow the public and organizations to participate in the revitalization of certain downtown areas in order to attract certain creative workforces and cultural tourists.
| Description | Grants | Expenses |
|---|---|---|
| With relocation of first artists, smART Kinston has begun to see the fruits of its reparatory work. Applications continue to come in as we shape the Arts and Cultural District into the focal point of Kinston's revitalization efforts. Construction on Arts Riverwalk and neighborhood entrance has begun and will soon solidify district as a destination. Recruitment of artists continues. Promotion of project has received much local media attention, but soon will grow into regional and statewide publicity as scope of recruitment reach increases. Continued support from local businesses has broadened reach of recruitment efforts. Construction on public art entrance to neighborhood is complete and partnerships with legacy non-profits have led to proceeds sharing from local events and joint initiatives. The Arts Council, Cooperative Extension and public school system collaborating to make entrance part of school curricula. Donation from Committee of 100 shows willingness of local leaders of commerce to invest in the district, which they view as an arts-based business incubator. Community college partnership continues to provide resource for artists starting their first businesses. Continued support from restaurateurs and other business owners, both financially and through promotion, has led to an upswing in tours of the neighborhood and conversations with additional stakeholders about future partnerships. | $12,500 | $60,266 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stephen B Hill | Chairman | - | $0 | - | - |
| Glenn Gannett | Treasurer | - | $0 | - | - |
| David Stuart Lindley | Board Member | - | $0 | - | - |
“Activity:art supplies;grantee name:;grantee address: , , none, , us;amount:6000;relationship:none;”
“Office Supplies - 1490; Advertising - 2179; Meals - 655; Memberships & Dues - 175; Travel - 1407; Bank Fees - 2; Business Registration Fees - 98; Miscellaneous - 3879; Equipment Expense - 238; Depreciation - 4430;”
“Other Assets - BOY:45,EOY:7969;”
“Other Liabilities - BOY:5348,EOY:0;”
“To allow the public and organizations to participate in the revitalization of certain downtown areas in order to attract certain creative workforces and cultural tourists.”
“With relocation of first artists, smART Kinston has begun to see the fruits of its reparatory work. Applications continue to come in as we shape the Arts and Cultural District into the focal point of Kinston's revitalization efforts. Construction on Arts Riverwalk and neighborhood entrance has begun and will soon solidify district as a destination. Recruitment of artists continues. Promotion of project has received much local media attention, but soon will grow into regional and statewide publicity as scope of recruitment reach increases. Continued support from local businesses has broadened reach of recruitment efforts. Construction on public art entrance to neighborhood is complete and partnerships with legacy non-profits have led to proceeds sharing from local events and joint initiatives. The Arts Council, Cooperative Extension and public school system collaborating to make entrance part of school curricula. Donation from Committee of 100 shows willingness of local leaders of commerce to invest in the district, which they view as an arts-based business incubator. Community college partnership continues to provide resource for artists starting their first businesses. Continued support from restaurateurs and other business owners, both financially and through promotion, has led to an upswing in tours of the neighborhood and conversations with additional stakeholders about future partnerships.”
“The organization did not, during the year, receive any funds, directly, or indirectly, to pay premiums on a personal benefit contract. The organization, did not, during the year, pay any premiums, directly, or indirectly, on a personal benefit contract.”
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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2522082527 |
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Kinston |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28502 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 134973 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 132628 |
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| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
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| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 38167 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 23516 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
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| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 59710 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.000 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Stephen B Hill |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Glenn Gannett |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Board Member |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 45 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7969 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherEmployeePaidOver100kCnt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 14553 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO ALLOW THE PUBLIC AND ORGANIZATIONS TO PARTICIPATE IN THE REVITALIZATION OF CERTAIN DOWNTOWN AREAS IN ORDER TO ATTRACT CERTAIN CREATIVE WORKFORCES AND CULTURAL TOURISTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 238 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | With relocation of first artists, smART Kinston has begun to see the fruits of its reparatory work. Applications continue to come in as we shape the Arts and Cultural District into the focal point of Kinston's revitalization efforts. Construction on Arts Riverwalk and neighborhood entrance has begun and will soon solidify district as a destination. Recruitment of artists continues. Promotion of project has received much local media attention, but soon will grow into regional and statewide publicity as scope of recruitment reach increases. Continued support from local businesses has broadened reach of recruitment efforts. Construction on public art entrance to neighborhood is complete and partnerships with legacy non-profits have led to proceeds sharing from local events and joint initiatives. The Arts Council, Cooperative Extension and public school system collaborating to make entrance part of school curricula. Donation from Committee of 100 shows willingness of local leaders of commerce to invest in the district, which they view as an arts-based business incubator. Community college partnership continues to provide resource for artists starting their first businesses. Continued support from restaurateurs and other business owners, both financially and through promotion, has led to an upswing in tours of the neighborhood and conversations with additional stakeholders about future partnerships. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 12500 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 60266 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5348 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 60266 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60266 |
| IRS990EZ/TotalRevenueAmt | 0 | 98433 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 98433 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 65249 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 126958 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 102137 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 60320 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 453097 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
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| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 453097 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 98433 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 453097 |
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| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACTIVITY:ART SUPPLIES;GRANTEE NAME:;GRANTEE ADDRESS: , , NONE, , US;AMOUNT:6000;RELATIONSHIP:NONE; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Supplies - 1490; Advertising - 2179; Meals - 655; Memberships & Dues - 175; Travel - 1407; Bank Fees - 2; Business Registration Fees - 98; Miscellaneous - 3879; Equipment Expense - 238; Depreciation - 4430; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Other Assets - BOY:45,EOY:7969; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Other Liabilities - BOY:5348,EOY:0; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO ALLOW THE PUBLIC AND ORGANIZATIONS TO PARTICIPATE IN THE REVITALIZATION OF CERTAIN DOWNTOWN AREAS IN ORDER TO ATTRACT CERTAIN CREATIVE WORKFORCES AND CULTURAL TOURISTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | With relocation of first artists, smART Kinston has begun to see the fruits of its reparatory work. Applications continue to come in as we shape the Arts and Cultural District into the focal point of Kinston's revitalization efforts. Construction on Arts Riverwalk and neighborhood entrance has begun and will soon solidify district as a destination. Recruitment of artists continues. Promotion of project has received much local media attention, but soon will grow into regional and statewide publicity as scope of recruitment reach increases. Continued support from local businesses has broadened reach of recruitment efforts. Construction on public art entrance to neighborhood is complete and partnerships with legacy non-profits have led to proceeds sharing from local events and joint initiatives. The Arts Council, Cooperative Extension and public school system collaborating to make entrance part of school curricula. Donation from Committee of 100 shows willingness of local leaders of commerce to invest in the district, which they view as an arts-based business incubator. Community college partnership continues to provide resource for artists starting their first businesses. Continued support from restaurateurs and other business owners, both financially and through promotion, has led to an upswing in tours of the neighborhood and conversations with additional stakeholders about future partnerships. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 10 Grants Paid |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24b Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26b Total Liabilities |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part III, Exempt Purpose PRIMARY EXEMPT PURPOSE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part III, Line 28 DESCRIPTION OF OTHER PROGRAM SERVICES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART V, INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Stephen B Hill |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2522082527 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Smart Kinston Foundation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SMAR |
| ReturnHeader/Filer/EIN | 0 | 463476101 |
| ReturnHeader/Filer/PhoneNum | 0 | 2522082527 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 604 North Queen St |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Kinston |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28504 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 440160260 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Forvis Mazars LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 500 Ridgefield Court |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Asheville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28806 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8282542254 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Amy Bibby |
| ReturnHeader/ReturnTs | 0 | 2025-11-06T12:38:08+00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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