Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jessica Abbott | CEO | FT | $165,280 | $165,280 |
| Name | Title |
|---|---|
| Bradley Wingate | Chair |
| Bill Stephenson | Vice Chair |
| Ben Hepner | Director |
| Kacee Lominack | Director |
| Liz Rundorff-smith | Director |
| Mary Church Cornette | Director |
| Nathan Reynolds | Director |
| Vee Popat | Director |
| Earle Furman | Director/fou |
| Blair Knobel | Secretary |
| Dan Helwing | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,049,581 |
| Total Expenses per Audited Statements | $1,049,581 |
| Total Expenses per Form 990 | $1,049,581 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“A draft copy is given to board members to review for accuracy and completenes prior to filing.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
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/ActivityOrMissionDesc | 0 | 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. |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 12075 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 7469 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 74690 |
| IRS990/Desc | 0 | ART EDUCATION. YEAR - ROUND ART SCHOOL PROVIDING GREENVILLE COUNTY RESIDENTS, TOURISTS, AND VISITORS ACCESS TO ART CLASSES AND WORKSHOPS. WE OFFER CLASSES TO CHILDREN TO SENIOR ADULTS WHO DESIRE TO LEARN A VARIETY OF MEDIUMS INCLUDING PAINTING, DRAWING, CLAY, FIBER, AND JEWELRY. WE OFFER AFTER - SCHOOL PROGRAMS, WEEKEND WORKSHOPS, ADULT CLASSES. |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 38538 |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
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| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1988174 |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 10140 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 1 | ARTIST AND OTHER FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | TELEPHONE/ UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | MAINTENANCE AND REPAIRS |
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| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ART REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | STUDIO RENTAL |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 78648 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 78648 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GALLERY 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. |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 83183 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ART 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/Desc | 0 | 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. |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | 78967 |
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| IRS990/PYTotalRevenueAmt | 0 | 1048945 |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART III, LINE 12 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JESSICA ABBOTT |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A DRAFT COPY IS GIVEN TO BOARD MEMBERS TO REVIEW FOR ACCURACY AND COMPLETENES PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
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