Civic Intelligence

Greenville Center for Creative Arts

EIN 46-5542692 • 501(c)3 • Greenville, SC

Profile

The greenville center for creative arts exists to enrich the cultural fabric of the communities we serve by providing a nurturing environment for art-education, appreciation and enjoyment, and by establishing a lasting legacy in the visual arts for greenville county and beyond. Located in the village of west greenville in the former historic brandon mill, the greenville center for creative arts opened its doors to the public on may 1, 2015. The gcca is a year-round art center providing art classes, exhibition space, art studio rentals, and a supportive facility for the larger community and tri-state region to access and experience art in a dedicated creative space. In addition to year-round art classes and workshops, the gcca offers free art activities to the general public to access art lectures, gallery openings and kids art activities.

101 Abney StGreenville, SC 29611

www.artcentergreenville.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.29x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.57x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

4th percentile

-100%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

11th percentile

-15%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-50%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,813,625

Down $508,574 (-15%) from 2023

Liabilities

Up

$825,451

Up $15,028 (+1.9%) from 2023

Net Assets

Down

$1,988,174

Down $523,602 (-21%) from 2023

Revenue

Down

$525,979

Down $522,966 (-50%) from 2023

Expenses

Up

$1,049,581

Up $79,603 (+8.2%) from 2023

Net Income

Down

-$523,602

Down $602,569 (-763%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $35,608Liabilities 2014: $02014Assets 2015: $202,127Liabilities 2015: $5,390Net Assets 2015: $196,7372015Assets 2016: $425,925Liabilities 2016: $105,048Net Assets 2016: $320,8772016Assets 2017: $1,168,189Liabilities 2017: $29,358Net Assets 2017: $1,138,8312017Assets 2018: $2,025,948Liabilities 2018: $515,373Net Assets 2018: $1,510,5752018Assets 2019: $2,081,499Liabilities 2019: $546,985Net Assets 2019: $1,534,5142019Assets 2020: $2,716,292Liabilities 2020: $315,730Net Assets 2020: $2,400,5622020Assets 2021: $3,673,648Liabilities 2021: $982,981Net Assets 2021: $2,690,6672021Assets 2022: $3,306,925Liabilities 2022: $874,206Net Assets 2022: $2,432,7192022Assets 2023: $3,322,199Liabilities 2023: $810,423Net Assets 2023: $2,511,7762023Assets 2024: $2,813,625Liabilities 2024: $825,451Net Assets 2024: $1,988,1742024

Highlighted filing

2024

Assets$2,813,625
Liabilities$825,451
Net Assets$1,988,174

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $43,000Expenses 2014: $7,392Net Income 2014: $35,6082014Revenue 2015: $380,162Expenses 2015: $219,033Net Income 2015: $161,1292015Revenue 2016: $464,196Expenses 2016: $340,056Net Income 2016: $124,1402016Revenue 2017: $1,262,373Expenses 2017: $443,407Net Income 2017: $818,9662017Revenue 2018: $837,653Expenses 2018: $493,531Net Income 2018: $344,1222018Revenue 2019: $779,297Expenses 2019: $727,406Net Income 2019: $51,8912019Revenue 2020: $1,613,054Expenses 2020: $747,015Net Income 2020: $866,0392020Revenue 2021: $964,186Expenses 2021: $674,081Net Income 2021: $290,1052021Revenue 2022: $498,439Expenses 2022: $761,608Net Income 2022: -$263,1692022Revenue 2023: $1,048,945Expenses 2023: $969,978Net Income 2023: $78,9672023Revenue 2024: $525,979Expenses 2024: $1,049,581Net Income 2024: -$523,6022024

Highlighted filing

2024

Revenue$525,979
Expenses$1,049,581
Net Income-$523,602

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$525,979
Mission and Program Overview

Mission

The greenville center for creative arts exists to enrich the cultural fabric of the communities we serve by providing a nurturing environment for art-education, appreciation and enjoyment, and by establishing a lasting legacy in the visual arts for greenville county and beyond. Located in the village of west greenville in the former historic brandon mill, the greenville center for creative arts opened its doors to the public on may 1, 2015. The gcca is a year-round art center providing art classes, exhibition space, art studio rentals, and a supportive facility for the larger community and tri-state region to access and experience art in a dedicated creative space. In addition to year-round art classes and workshops, the gcca offers free art activities to the general public to access art lectures, gallery openings and kids art activities.

Community art center activities. The greenville center for creative arts provides opportunities for artists and arts enthusiats to develop skills, appreciate, and enjoy the visual arts in the greenville sc community. The center provides art classes, exhibition space, studios, and gathering space for artist residing in the upstate of south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,909,388$1,855,471▼ $53,917
Cash and Non-Interest-Bearing Accounts$1,301,863$881,210▼ $420,653
Pledges and Grants Receivable$90,001$48,311▼ $41,690
Prepaid Expenses and Deferred Charges$12,784$15,271▲ $2,487
Inventories for Sale or Use$2,761$1,960▼ $801
Accounts Receivable$5,262$1,262▼ $4,000
Total Assets$3,322,199$2,813,625▼ $508,574
Other Assets Total$140$10,140▲ $10,000
Liabilities
Unsecured Notes Loans Payable$766,715$744,983▼ $21,732
Accounts Payable and Accrued Expenses$25,223$68,393▲ $43,170
Deferred Revenue$18,485$12,075▼ $6,410
Total Liabilities$810,423$825,451▲ $15,028
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,424,186$1,949,636▼ $474,550
Net Assets With Donor Restrictions$87,590$38,538▼ $49,052
Total Net Assets Fund Balance$2,511,776$1,988,174▼ $523,602
Total Liabilities and Net Assets / Fund Balance$3,322,199$2,813,625▼ $508,574

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$968,843$152,694$1,121,537
Other Land Buildings$847,588$163,201$1,010,789
Equipment$19,040$36,387$55,427
Land$20,000-$20,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jessica AbbottCEOFT$165,280$165,280

Board Members and Trustees

NameTitle
Bradley WingateChair
Bill StephensonVice Chair
Ben HepnerDirector
Kacee LominackDirector
Liz Rundorff-smithDirector
Mary Church CornetteDirector
Nathan ReynoldsDirector
Vee PopatDirector
Earle FurmanDirector/fou
Blair KnobelSecretary
Dan HelwingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$264,146
Program Service Revenue
$245,616
Investment Income
$0
Other Revenue
$16,217
All Other Contributions
$264,146
Change in Net Assets
$-523,602

Audited Revenue Reconciliation

Revenue per Audited Statements
$525,979
Total Revenue per Audited Statements
$525,979
Total Revenue per Form 990
$525,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$529,941
Salaries, Compensation, and Employee Benefits$519,640
Total Fundraising Expense$176,728
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,811$74,415$92,134$354,360
Current Officers, Directors, Trustees, and Key Employees$87,598$34,709$42,973$165,280
Advertising$83,495-$14,734$98,229
Depreciation Depletion$67,221$7,469-$74,690
Fees for Services Other$12,101$41,747$6,656$60,504
Other Expenses$31,481$3,498$19,424$34,979
Interest$17,707$4,427-$22,134
Office Expenses-$4,962$807$5,769
Insurance$565$5,083-$5,648
All Other Expenses$978--$978
Total Functional Expenses$670,831$202,022$176,728$1,049,581

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,049,581
Total Expenses per Audited Statements$1,049,581
Total Expenses per Form 990$1,049,581
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A draft copy is given to board members to review for accuracy and completenes prior to filing.

Form 990, Page 6, Part VI, Line 12C

The board annually reviews the conflicts of interest policy and requires each director to sign regarding policy compliance. Any potential conflict are discussed with the board chairman and legal counsel.

Form 990, Page 6, Part VI, Line 15A

The board sets compensation for the executive director. Comparable compensation packages for similar levels of responsibility and oversight in the local non-profit sector are used as a baseline.

Form 990, Page 6, Part VI, Line 15B

The board sets compensation for the executive director. Comparable compensations packages for similar levels of responsibility and oversight in the local non-profit sector are used as a baseline.

Form 990, Page 6, Part VI, Line 19

The gcca maintains printed copies of its financial statements, governing documents, conflict of interest policy, and government filings. These documents are available upon request at the organization's administrative offices.

Filing and Contact Details

Filer

Filer Name
Greenville Center for Creative Arts
EIN
46-5542692
Phone
8647353948
Address
101 ABNEY ST, GREENVILLE, SC 29611

Signing Officer

Name
Jessica Abbott
Title
CEO
Phone
8647353948
Signed
2025-11-17

Organization Details

Principal Officer
Sara Grambach
Formed
2014
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
15

Preparer

Firm
Phillips Cpas & Advisors
Address
201 LAVINIA AVE, GREENVILLE, SC 29601
Preparer
Matthew V Phillips
Phone
8642361380
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The greenville center for creative arts exists to enrich the cultural fabric of the communities we serve by providing a nurturing environment for art-education, appreciation and enjoyment, and by establishing a lasting legacy in the visual arts for greenville county and beyond. Located in the village of west greenville in the former historic brandon mill, the greenville center for creative arts opened its doors to the public on may 1, 2015. The gcca is a year-round art center providing art classes, exhibition space, art studio rentals, and a supportive facility for the larger community and tri-state region to access and experience art in a dedicated creative space. In addition to year-round art classes and workshops, the gcca offers free art activities to the general public to access art lectures, gallery openings and kids art activities.

Form 990, Page 2, Part III, Line 4D

The center makes the facility accessible to the general public for various purposes. All such usage is structured to provide the highest level of exposure to art atmosphere, studio art, and gallery exhibits. This directly enhances the value of the center to the community and raises awareness of visual arts and artists.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organization's income tax filings are subject to audit by various taxing authorities. Management believes the adoption of asc 740-10 resulted in no significant impact to the organization's financial statements.

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IRS990/MissionDesc0THE GREENVILLE CENTER FOR CREATIVE ARTS EXISTS TO ENRICH THE CULTURAL FABRIC OF THE COMMUNITIES WE SERVE BY PROVIDING A NURTURING ENVIRONMENT FOR ART-EDUCATION, APPRECIATION AND ENJOYMENT, AND BY ESTABLISHING A LASTING LEGACY IN THE VISUAL ARTS FOR GREENVILLE COUNTY AND BEYOND. LOCATED IN THE VILLAGE OF WEST GREENVILLE IN THE FORMER HISTORIC BRANDON MILL, THE GREENVILLE CENTER FOR CREATIVE ARTS OPENED ITS DOORS TO THE PUBLIC ON MAY 1, 2015. THE GCCA IS A YEAR-ROUND ART CENTER PROVIDING ART CLASSES, EXHIBITION SPACE, ART STUDIO RENTALS, AND A SUPPORTIVE FACILITY FOR THE LARGER COMMUNITY AND TRI-STATE REGION TO ACCESS AND EXPERIENCE ART IN A DEDICATED CREATIVE SPACE. IN ADDITION TO YEAR-ROUND ART CLASSES AND WORKSHOPS, THE GCCA OFFERS FREE ART ACTIVITIES TO THE GENERAL PUBLIC TO ACCESS ART LECTURES, GALLERY OPENINGS AND KIDS ART ACTIVITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0GALLERY AND EXHIBIT SPACE. YEAR-ROUND ART GALLERY AND EXHIBITION SPACE DEDICATED TO SHOWCASING LOCAL AND REGIONAL ARTISTS. VOLUNTEER EXHIBITION COMMITTEE SERVES AS CURATORS OF THE GALLERY AND COORDINATES 6-8 EXHIBITS PER CALENDAR YEAR THAT ARE FREE AND OPEN TO THE PUBLIC. COORDINATING AND ACCOMPANYING LECTURE IS AVAILABLE MONTHLY AND FREE AND OPEN TO THE PUBLIC.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ART STUDIOS AND COLLABORATION SPACE. YEAR-ROUND ART STUDIO RENTALS FOR 15 WORKING ARTISTS WHO HAVE ACCESS FROM 7:30 AM TO 10:30 PM SEVEN DAYS PER WEEK TO CREATE, MARKET, SELL AND SHOWCASE THEIR DIVERSE ART PORTFOLIOS. THE GCCA FACILITY SUPPORTS INCREASED COMMUNICATION, COLLABORATION AND EVENTS TO SUPPORT THE ARTISTS SELLING THEIR WORK. GCCA OFFERS A BRANDON FELLOWSHIP PROGRAM TO THREE YOUNGER ARTISTS WHO ASPIRE TO HAVE A FULL-TIME CAREER IN ART BUT NEED A SUPPORTIVE ENVIRONMENT THAT PROVIDES A MENTOR, ACCESS TO CLASSES, STIPENDS FOR SUPPLIES AND PAID-FOR STUDIO FOR 12-MONTHS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE CENTER MAKES THE FACILITY ACCESSIBLE TO THE GENERAL PUBLIC FOR VARIOUS PURPOSES. ALL SUCH USAGE IS STRUCTURED TO PROVIDE THE HIGHEST LEVEL OF EXPOSURE TO ART ATMOSPHERE, STUDIO ART, AND GALLERY EXHIBITS. THIS DIRECTLY ENHANCES THE VALUE OF THE CENTER TO THE COMMUNITY AND RAISES AWARENESS OF VISUAL ARTS AND ARTISTS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0219,720
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTION OF ASC 740-10 RESULTED IN NO SIGNIFICANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GREENVILLE CENTER FOR CREATIVE ARTS EXISTS TO ENRICH THE CULTURAL FABRIC OF THE COMMUNITIES WE SERVE BY PROVIDING A NURTURING ENVIRONMENT FOR ART-EDUCATION, APPRECIATION AND ENJOYMENT, AND BY ESTABLISHING A LASTING LEGACY IN THE VISUAL ARTS FOR GREENVILLE COUNTY AND BEYOND. LOCATED IN THE VILLAGE OF WEST GREENVILLE IN THE FORMER HISTORIC BRANDON MILL, THE GREENVILLE CENTER FOR CREATIVE ARTS OPENED ITS DOORS TO THE PUBLIC ON MAY 1, 2015. THE GCCA IS A YEAR-ROUND ART CENTER PROVIDING ART CLASSES, EXHIBITION SPACE, ART STUDIO RENTALS, AND A SUPPORTIVE FACILITY FOR THE LARGER COMMUNITY AND TRI-STATE REGION TO ACCESS AND EXPERIENCE ART IN A DEDICATED CREATIVE SPACE. IN ADDITION TO YEAR-ROUND ART CLASSES AND WORKSHOPS, THE GCCA OFFERS FREE ART ACTIVITIES TO THE GENERAL PUBLIC TO ACCESS ART LECTURES, GALLERY OPENINGS AND KIDS ART ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CENTER MAKES THE FACILITY ACCESSIBLE TO THE GENERAL PUBLIC FOR VARIOUS PURPOSES. ALL SUCH USAGE IS STRUCTURED TO PROVIDE THE HIGHEST LEVEL OF EXPOSURE TO ART ATMOSPHERE, STUDIO ART, AND GALLERY EXHIBITS. THIS DIRECTLY ENHANCES THE VALUE OF THE CENTER TO THE COMMUNITY AND RAISES AWARENESS OF VISUAL ARTS AND ARTISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT COPY IS GIVEN TO BOARD MEMBERS TO REVIEW FOR ACCURACY AND COMPLETENES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD ANNUALLY REVIEWS THE CONFLICTS OF INTEREST POLICY AND REQUIRES EACH DIRECTOR TO SIGN REGARDING POLICY COMPLIANCE. ANY POTENTIAL CONFLICT ARE DISCUSSED WITH THE BOARD CHAIRMAN AND LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD SETS COMPENSATION FOR THE EXECUTIVE DIRECTOR. COMPARABLE COMPENSATION PACKAGES FOR SIMILAR LEVELS OF RESPONSIBILITY AND OVERSIGHT IN THE LOCAL NON-PROFIT SECTOR ARE USED AS A BASELINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD SETS COMPENSATION FOR THE EXECUTIVE DIRECTOR. COMPARABLE COMPENSATIONS PACKAGES FOR SIMILAR LEVELS OF RESPONSIBILITY AND OVERSIGHT IN THE LOCAL NON-PROFIT SECTOR ARE USED AS A BASELINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GCCA MAINTAINS PRINTED COPIES OF ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNMENT FILINGS. THESE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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