Civic Intelligence

James C Harper School of Performing Arts

EIN 56-1661394 • 501(c)3 • Lenoir, NC

Profile

Drawing on the rich musical heritage of Caldwell County and the surrounding area, the James C. Harper School of Performing Arts provides high quality musical and performing arts instruction that fosters the creative instincts of its students. Through individual and group classes, rehearsals, recitals, concerts and workshops, the school offers a nurturing environment for students of all ages, abilities, backgrounds and financial circumstances.

PO Box 390Lenoir, NC 28645

www.theharperschool.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.00x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

86th percentile

39%

Higher net margin than 86% of similar nonprofits.

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

Top Officer Pay

95th percentile

$61,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

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

Asset Growth

86th percentile

52%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

89th percentile

79%

Faster revenue growth than 89% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$370,097

Up $126,191 (+52%) from 2024

Liabilities

Up

$1,547

Up $40 (+2.7%) from 2024

Net Assets

Up

$368,550

Up $126,151 (+52%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin86th percentile

Revenue

Up

$324,811

Up $143,364 (+79%) from 2024

Expenses

Up

$198,661

Up $6,977 (+3.6%) from 2024

Net Income

Up

$126,150

Up $136,387 (+1332%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$400K$300K$200K$100K$0Assets 2011: $132,868Liabilities 2011: $1,6722011Assets 2012: $113,080Liabilities 2012: $1,1892012Assets 2013: $207,227Liabilities 2013: $2,535Net Assets 2013: $204,6922013Assets 2014: $191,974Liabilities 2014: $2,063Net Assets 2014: $189,9112014Assets 2015: $182,160Liabilities 2015: $1,701Net Assets 2015: $180,4592015Assets 2016: $178,616Liabilities 2016: $1,934Net Assets 2016: $176,6822016Assets 2017: $184,007Liabilities 2017: $2,367Net Assets 2017: $181,6402017Assets 2018: $199,753Liabilities 2018: $1,916Net Assets 2018: $197,8372018Assets 2019: $205,842Liabilities 2019: $1,781Net Assets 2019: $204,0612019Assets 2020: $227,497Liabilities 2020: $28,253Net Assets 2020: $199,2442020Assets 2021: $265,917Liabilities 2021: $55,604Net Assets 2021: $210,3132021Assets 2022: $252,744Liabilities 2022: $3,624Net Assets 2022: $249,1202022Assets 2023: $254,386Liabilities 2023: $1,750Net Assets 2023: $252,6362023Assets 2024: $243,906Liabilities 2024: $1,507Net Assets 2024: $242,3992024Assets 2025: $370,097Liabilities 2025: $1,547Net Assets 2025: $368,5502025

Highlighted filing

2025

Assets$370,097
Liabilities$1,547
Net Assets$368,550
Open 2025 Filing

Operations Trend

Revenue Growth89th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $157,065Expenses 2011: $161,222Net Income 2011: -$4,1572011Revenue 2012: $147,305Expenses 2012: $166,484Net Income 2012: -$19,1792012Revenue 2013: $279,603Expenses 2013: $186,802Net Income 2013: $92,8012013Revenue 2014: $166,527Expenses 2014: $181,308Net Income 2014: -$14,7812014Revenue 2015: $155,032Expenses 2015: $164,484Net Income 2015: -$9,4522015Revenue 2016: $163,427Expenses 2016: $167,204Net Income 2016: -$3,7772016Revenue 2017: $168,345Expenses 2017: $163,386Net Income 2017: $4,9592017Revenue 2018: $182,682Expenses 2018: $166,485Net Income 2018: $16,1972018Revenue 2019: $179,940Expenses 2019: $173,716Net Income 2019: $6,2242019Revenue 2020: $156,456Expenses 2020: $161,273Net Income 2020: -$4,8172020Revenue 2021: $155,991Expenses 2021: $144,930Net Income 2021: $11,0612021Revenue 2022: $224,004Expenses 2022: $185,197Net Income 2022: $38,8072022Revenue 2023: $186,303Expenses 2023: $182,788Net Income 2023: $3,5152023Revenue 2024: $181,447Expenses 2024: $191,684Net Income 2024: -$10,2372024Revenue 2025: $324,811Expenses 2025: $198,661Net Income 2025: $126,1502025

Highlighted filing

2025

Revenue$324,811
Expenses$198,661
Net Income$126,150
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$370,097
Liabilities
$1,547
Net assets
$368,550
Revenue
$324,811
Expenses
$198,661
Net income
$126,150
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.70$0.02$3.69$3.25$1.99$1.26
2024Detailed filing. Detailed filing data is available for this year.$2.44$0.02$2.42$1.81$1.92$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.54$0.02$2.53$1.86$1.83$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.53$0.04$2.49$2.24$1.85$0.39
2021Detailed filing. Detailed filing data is available for this year.$2.66$0.56$2.10$1.56$1.45$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.27$0.28$1.99$1.56$1.61$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.06$0.02$2.04$1.80$1.74$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.02$1.98$1.83$1.66$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.84$0.02$1.82$1.68$1.63$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.79$0.02$1.77$1.63$1.67$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.82$0.02$1.80$1.55$1.64$0.09
2014Summary only. Only limited summary data is available for this year.$1.92$0.02$1.90$1.67$1.81$0.15
2013Summary only. Only limited summary data is available for this year.$2.07$0.03$2.05$2.80$1.87$0.93
2012Summary only. Only limited summary data is available for this year.$1.13$0.01$1.47$1.66$0.19
2011Summary only. Only limited summary data is available for this year.$1.33$0.02$1.57$1.61$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 19, 2025
Return Version
2024v5.2
Gross Receipts
$325,801
Mission and Program Overview

Mission

Drawing on the rich musical heritage of Caldwell County and the surrounding area, the James C. Harper School of Performing Arts provides high quality musical and performing arts instruction that fosters the creative instincts of its students. Through individual and group classes, rehearsals, recitals, concerts and workshops, the school offers a nurturing environment for students of all ages, abilities, backgrounds and financial circumstances.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$70,524$178,336▲ $107,812
Savings and Temporary Cash Investments$129,290$155,174▲ $25,884
Land, Buildings, and Equipment, Net$22,539$21,289▼ $1,250
Cash and Non-Interest-Bearing Accounts$21,553$15,298▼ $6,255
Total Assets$243,906$370,097▲ $126,191
Liabilities
Other Liabilities$1,507$1,547▲ $40
Total Liabilities$1,507$1,547▲ $40
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$219,071$345,222▲ $126,151
Net Assets With Donor Restrictions$23,328$23,328→ $0
Total Net Assets Fund Balance$242,399$368,550▲ $126,151
Total Liabilities and Net Assets / Fund Balance$243,906$370,097▲ $126,191

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$3,783--
Equipment$14,798$48,237-
Leasehold Improvements$6,491$98,183-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$23,327-▲ $1,337-$24,664
2023$23,334-▲ $637-$23,327
2022$23,991-▲ $624-$23,334
2021$23,924-▲ $1,547-$23,991
2020$23,923-▲ $1,224-$23,924
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Karen BurtonExecutive DirectorFT$61,000$61,000

Board Members and Trustees

NameTitle
Kevin AdamsonPresident
Kayla Pack WatsonVice-president
Crystal DixonDirector
Dylan YoungsmithDirector
Reva PennellDirector
Sarah ClarkDirector
Shawn WalkerDirector
Stephenie DeesyDirector
Kaye ReynoldsSecretary
Devin HiceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$275,817
Program Service Revenue
$39,914
Investment Income
$9,983
Other Revenue
$-903
All Other Contributions
$271,121
Change in Net Assets
$126,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$134,972
Other Expenses$63,689
Total Fundraising Expense$19,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,057$19,454-$64,511
Current Officers, Directors, Trustees, and Key Employees-$45,750$15,250$61,000
Occupancy$9,887--$9,887
Office Expenses-$7,606$1,902$9,508
Payroll Taxes$3,396$4,915$1,150$9,461
Fees for Services Accounting-$5,004-$5,004
Depreciation Depletion$4,704--$4,704
Insurance$4,159--$4,159
Information Technology-$2,793-$2,793
All Other Expenses$1,940--$1,940
Advertising$1,458--$1,458
Other Expenses$3,479-$1,288$1,288
Conferences and Meetings$207--$207
Total Functional Expenses$93,549$85,522$19,590$198,661
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$903
Fundraising Gross Income$0
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
Payroll Liabilities$1,547
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Section B, line 11B

“The organization reviews the tax return with the board members before filing.”

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

“Conflicts of interest are to be brought before the board as soon as any member becomes aware of it. Disclosure shall be recorded in the minutes and the board will take appropriate action regarding the conflict of interest. The conflict of interest policy is reviewed annually by the board of directors and as new members are added to the board.”

Form 990, Part VI, Section B, line 15A

“A performance evaluation of the executive director is conducted annually by the board of directors and compensation is reviewed at that time. Officers are not compensated.”

Form 990, Part VI, Section C, line 18

“The organization makes it's form 990 available upon request and online with the nc secretary of state-charitable licensing division.”

Form 990, Part VI, Section C, line 19

“The organization makes it's governing documents, conflict of interest policy and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
James C Harper School of Performing Arts
EIN
56-1661394
Phone
8287542297
Address
PO BOX 390, LENOIR, NC 28645

Signing Officer

Name
Karen Burton
Title
Executive Director
Phone
8287542297
Signed
2025-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Burton
Formed
1989
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
10
Employees
19
Volunteers
0

Preparer

Firm
Smith Stevens & Ford Pa
Address
POST OFFICE BOX 1225, LENOIR, NC 28645-1225
Preparer
David F Stevens
Phone
8287588431
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“ROUNDING 1.”

Financial Statement Notes

Part V, Line 4:

“The permanently restricted endowments are scholarship endowments to provide scholarship support to selected students. Proceeds from these endowments are awarded to deserving students based on need and financial circumstances.”

Raw XML AppendixShowing 400 of 466 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Drawing on the rich musical heritage of Caldwell County and the surrounding area, the James C. Harper School of Performing Arts provides high quality musical and performing arts instruction that fosters the creative instincts of its students. Through individual and group classes, rehearsals, recitals, concerts and workshops, the school offers a nurturing environment for students of all ages, abilities, backgrounds and financial circumstances.
IRS990/AdvertisingGrp/ProgramServicesAmt01458
IRS990/AdvertisingGrp/TotalAmt01458
IRS990/AllOtherContributionsAmt0271121
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01940
IRS990/AllOtherExpensesGrp/TotalAmt01940
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0KAREN BURTON - EXECUTIVE DIRECTOR
IRS990/BooksInCareOfDetail/PhoneNum08287542297
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01113 COLLEGE AVENUE STE B
IRS990/BooksInCareOfDetail/USAddress/CityNm0LENOIR
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd028645
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt021553
IRS990/CashNonInterestBearingGrp/EOYAmt015298
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt015250
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt045750
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt061000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0207
IRS990/ConferencesMeetingsGrp/TotalAmt0207
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt04696
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0275817
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt09983
IRS990/CYOtherExpensesAmt063689
IRS990/CYOtherRevenueAmt0-903
IRS990/CYProgramServiceRevenueAmt039914
IRS990/CYRevenuesLessExpensesAmt0126150
IRS990/CYSalariesCompEmpBnftPaidAmt0134972
IRS990/CYTotalExpensesAmt0198661
IRS990/CYTotalFundraisingExpenseAmt019590
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0324811
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt04704
IRS990/DepreciationDepletionGrp/TotalAmt04704
IRS990/Desc0QUALITY MUSIC INSTRUCTION GIVING EVERYONE IN OUR COMMUNITY THE OPPORTUNITY TO EXPERIENCE THE JOY OF MUSIC & PERFORMING ARTS AS WELL AS ENCOURAGE INDIVIDUALS AND FAMILIES TO EXPLORE AND CREATE MUSIC. WE ARE ENRICHING THE LIVES OF FAMILIES IN CALDWELL COUNTY AND SURROUNDING COUNTIES IN WESTERN NORTH CAROLINA.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt023328
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt023328
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt093549
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05004
IRS990/FeesForServicesAccountingGrp/TotalAmt05004
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN ADAMSON
IRS990/Form990PartVIISectionAGrp/PersonNm1KAYE REYNOLDS
IRS990/Form990PartVIISectionAGrp/PersonNm2KAREN BURTON
IRS990/Form990PartVIISectionAGrp/PersonNm3DEVIN HICE
IRS990/Form990PartVIISectionAGrp/PersonNm4STEPHENIE DEESY
IRS990/Form990PartVIISectionAGrp/PersonNm5CRYSTAL DIXON
IRS990/Form990PartVIISectionAGrp/PersonNm6REVA PENNELL
IRS990/Form990PartVIISectionAGrp/PersonNm7SARAH CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm8KAYLA PACK WATSON
IRS990/Form990PartVIISectionAGrp/PersonNm9DYLAN YOUNGSMITH
IRS990/Form990PartVIISectionAGrp/PersonNm10SHAWN WALKER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt261000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt04696
IRS990/FundraisingDirectExpensesAmt0903
IRS990/FundraisingGrossIncomeAmt00
IRS990/GainOrLossGrp/SecuritiesAmt033
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0120
IRS990/GrossReceiptsAmt0325801
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02793
IRS990/InformationTechnologyGrp/TotalAmt02793
IRS990/InsuranceGrp/ProgramServicesAmt04159
IRS990/InsuranceGrp/TotalAmt04159
IRS990/InvestmentIncomeGrp/ExclusionAmt09950
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09950
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt070524
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0178336
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0146420
IRS990/LandBldgEquipBasisNetGrp/BOYAmt022539
IRS990/LandBldgEquipBasisNetGrp/EOYAmt021289
IRS990/LandBldgEquipCostOrOtherBssAmt0167709
IRS990/LegalDomicileStateCd0NC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt087
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Drawing on the rich musical heritage of Caldwell County and the surrounding area, the James C. Harper School of Performing Arts provides high quality musical and performing arts instruction that fosters the creative instincts of its students. Through individual and group classes, rehearsals, recitals, concerts and workshops, the school offers a nurturing environment for students of all ages, abilities, backgrounds and financial circumstances.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0242399
IRS990/NetAssetsOrFundBalancesEOYAmt0368550
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt033
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt033
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-903
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-903
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0219071
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0345222
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt09887
IRS990/OccupancyGrp/TotalAmt09887
IRS990/OfficeExpensesGrp/FundraisingAmt01902
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07606
IRS990/OfficeExpensesGrp/TotalAmt09508
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherExpensesGrp/Desc0MUSICAL SUPPLIES, CONCE
IRS990/OtherExpensesGrp/Desc1CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc3BROKERAGE FEES
IRS990/OtherExpensesGrp/FundraisingAmt01288
IRS990/OtherExpensesGrp/ProgramServicesAmt015257
IRS990/OtherExpensesGrp/ProgramServicesAmt14005
IRS990/OtherExpensesGrp/ProgramServicesAmt23479
IRS990/OtherExpensesGrp/TotalAmt015257
IRS990/OtherExpensesGrp/TotalAmt14005
IRS990/OtherExpensesGrp/TotalAmt23479
IRS990/OtherExpensesGrp/TotalAmt31288
IRS990/OtherLiabilitiesGrp/BOYAmt01507
IRS990/OtherLiabilitiesGrp/EOYAmt01547
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019454
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt045057
IRS990/OtherSalariesAndWagesGrp/TotalAmt064511
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01150
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04915
IRS990/PayrollTaxesGrp/ProgramServicesAmt03396
IRS990/PayrollTaxesGrp/TotalAmt09461
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KAREN BURTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611519
IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt039914
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt039914
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0126856
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04907
IRS990/PYOtherExpensesAmt048757
IRS990/PYOtherRevenueAmt05679
IRS990/PYProgramServiceRevenueAmt044005
IRS990/PYRevenuesLessExpensesAmt0-10237
IRS990/PYSalariesCompEmpBnftPaidAmt0142927
IRS990/PYTotalExpensesAmt0191684
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0181447
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0126150
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt039947
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0129290
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0155174
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0275817
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0126856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0128918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0167645
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0111237
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0810473
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09983
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04907
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0-30
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05472
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03278
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023610
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0239949
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97170
IRS990ScheduleA/PublicSupportPY170Pct00.97280
IRS990ScheduleA/PublicSupportTotal170Amt0810473
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0275817
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0126856
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0128918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0167645
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0111237
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0810473
IRS990ScheduleA/TotalSupportAmt0834083
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt023327
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt024664
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01337
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt023334
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt023327
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0644
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0637
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt023991
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt023334
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt01281
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0624
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt023924
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt023991
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt01480
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01547
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt023923
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt023924
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt01223
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01224
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt014798
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048237
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt063035
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt012739
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt111925
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2149889
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt33783
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0TYSINGER ENDOWMENT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1MILLER/GRAEBER ENDOWMENT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2WELLS FARGO INVESTMENTS ACCOUNT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3EDWARD JONES INVESTMENTS ACCOUNT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd2C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd3C
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06491
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt098183
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0104674
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01547
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PERMANENTLY RESTRICTED ENDOWMENTS ARE SCHOLARSHIP ENDOWMENTS TO PROVIDE SCHOLARSHIP SUPPORT TO SELECTED STUDENTS. PROCEEDS FROM THESE ENDOWMENTS ARE AWARDED TO DESERVING STUDENTS BASED ON NEED AND FINANCIAL CIRCUMSTANCES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021289
IRS990ScheduleD/TotalBookValueProgramRltdAmt0178336
IRS990ScheduleD/TotalLiabilityAmt01547
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION REVIEWS THE TAX RETURN WITH THE BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE TO BE BROUGHT BEFORE THE BOARD AS SOON AS ANY MEMBER BECOMES AWARE OF IT. DISCLOSURE SHALL BE RECORDED IN THE MINUTES AND THE BOARD WILL TAKE APPROPRIATE ACTION REGARDING THE CONFLICT OF INTEREST. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AND AS NEW MEMBERS ARE ADDED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR IS CONDUCTED ANNUALLY BY THE BOARD OF DIRECTORS AND COMPENSATION IS REVIEWED AT THAT TIME. OFFICERS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IT'S FORM 990 AVAILABLE UPON REQUEST AND ONLINE WITH THE NC SECRETARY OF STATE-CHARITABLE LICENSING DIVISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0243906
IRS990/TotalAssetsEOYAmt0370097
IRS990/TotalAssetsGrp/BOYAmt0243906
IRS990/TotalAssetsGrp/EOYAmt0370097
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0275817

Document Assets

No mirrored PDF or thumbnail assets are attached yet.