Civic Intelligence

Art Pot

EIN 47-3985594 • 501(c)3 • N Charleston, SC

Profile

Theater and Art

2544 Bengal RdN Charleston, SC 29406

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

0.36x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

60th percentile

7.7%

Higher net margin than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

96th percentile

$69,600

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 37.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Revenue Growth

43rd percentile

-8.8%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$70,673

Up $70,673 from 2024

Liabilities

Up

$67,436

Up $67,436 from 2024

Net Assets

Up

$3,237

Up $3,237 from 2024

Operations
Liabilities / Revenue90th percentileNet Margin60th percentile

Revenue

Down

$187,203

Down $18,162 (-8.8%) from 2024

Expenses

Down

$172,760

Down $43,598 (-20%) from 2024

Net Income

Up

$14,443

Up $25,436 (+231%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$100K$50K$0-$50KAssets 2021: $27,113Liabilities 2021: $0Net Assets 2021: $27,1132021Assets 2022: $43,090Liabilities 2022: $0Net Assets 2022: $43,0902022Assets 2023: $89,305Liabilities 2023: $89,518Net Assets 2023: -$2132023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024Assets 2025: $70,673Liabilities 2025: $67,436Net Assets 2025: $3,2372025

Highlighted filing

2025

Assets$70,673
Liabilities$67,436
Net Assets$3,237
Open 2025 Filing

Operations Trend

Revenue Growth43rd percentile

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

$300K$200K$100K$0-$100KRevenue 2021: $54,406Expenses 2021: $52,726Net Income 2021: $1,6802021Revenue 2022: $108,949Expenses 2022: $88,240Net Income 2022: $20,7092022Revenue 2023: $135,210Expenses 2023: $178,513Net Income 2023: -$43,3032023Revenue 2024: $205,365Expenses 2024: $216,358Net Income 2024: -$10,9932024Revenue 2025: $187,203Expenses 2025: $172,760Net Income 2025: $14,4432025

Highlighted filing

2025

Revenue$187,203
Expenses$172,760
Net Income$14,443
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$70,673
Liabilities
$67,436
Net assets
$3,237
Revenue
$187,203
Expenses
$172,760
Net income
$14,443
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.71$0.67$0.03$1.87$1.73$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.05$2.16$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.90$0.00$1.35$1.79$0.43
2022Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$1.09$0.88$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.54$0.53$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$187,203
Mission and Program Overview

Mission

EDUCATIONAL

Theater and Art

Program Services

DescriptionGrantsExpenses
ORGANIZAITON DEDICATED TO THE TEACHING OF ART TO CHILDREN, YOUTH AND ADULTS FROM DIFFERENT CULTURRES SERVING THE CHARLESTON SOUTH CAROLINA AREA--
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARIBEL ACOSTAExecutive DirectorFT$69,600-$69,600
LYDIA COTTONDirectorFT$0--
Filing and Contact Details

Filer

Filer Name
Art Pot
EIN
47-3985594
Phone
8439400346
Address
2544 Bengal Rd, N Charleston, SC 29406

Signing Officer

Name
Lydia Cotton
Title
President
Signed
2025-05-05
Discuss with paid preparer
Yes

Preparer

Firm
Ips Accounting Services LLC
Address
1403 Emerald Forest Parkway, Charleston, SC 29414
Preparer
Iskra C Perez Salcedo
Phone
8437096967
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $65399”

Other Expenses.1

“Vehicle $2061”

Other Assets.1

“- Beginning $38474 - Ending $38474”

Total Liabilities.1

“- Beginning $74897 - Ending $67436”

Raw XML Appendix138 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Lydia Cotton
IRS990EZ/BooksInCareOfDetail/PhoneNum08439400346
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02544 Bengal Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0N Charleston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0294069706
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt025217
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032199
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0187203
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt014443
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt063691
IRS990EZ/Form990TotalAssetsGrp/EOYAmt070673
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0187203
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-11206
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03237
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-11206
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03237
IRS990EZ/OccupancyRentUtltsAndMaintAmt027500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt140.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt169600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LYDIA COTTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARIBEL ACOSTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Executive Dir.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt038474
IRS990EZ/OtherAssetsTotalDetail/EOYAmt038474
IRS990EZ/OtherExpensesTotalAmt067460
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Theater and Art
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZAITON DEDICATED TO THE TEACHING OF ART TO CHILDREN, YOUTH AND ADULTS FROM DIFFERENT CULTURRES SERVING THE CHARLESTON SOUTH CAROLINA AREA
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt077800
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt074897
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt067436
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0172760
IRS990EZ/TotalRevenueAmt0187203
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt015000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt040000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt040000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt010000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt015000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt015000
IRS990ScheduleA/Total509Grp/TotalAmt040000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt010000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt015000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt015000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt040000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $65399
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Vehicle $2061
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2- Beginning $38474 - Ending $38474
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3- Beginning $74897 - Ending $67436
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lydia Cotton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Art Pot
ReturnHeader/Filer/BusinessNameControlTxt0ARTP
ReturnHeader/Filer/EIN0473985594
ReturnHeader/Filer/PhoneNum08439400346
ReturnHeader/Filer/USAddress/AddressLine1Txt02544 Bengal Rd
ReturnHeader/Filer/USAddress/CityNm0N Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029406
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0267993171
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0IPS ACCOUNTING SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01403 Emerald Forest Parkway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charleston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029414
ReturnHeader/PreparerPersonGrp/PhoneNum08437096967
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Iskra C Perez Salcedo
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-13T10:15:03-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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