Civic Intelligence

Lee County Arts & Community Center

EIN 56-1939927 • 501(c)3 • Sanford, NC

Profile

Providing operating space to non-profit organizations

507 N Steele Street 10Sanford, NC 27330

manncenternc.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

29th percentile

-5.5%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

32nd percentile

-2.9%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

70th percentile

23%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$694,679

Down $11,270 (-1.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$694,679

Down $11,270 (-1.6%) from 2024

Operations
Liabilities / Revenue34th percentileNet Margin29th percentile

Revenue

Up

$203,532

Up $38,635 (+23%) from 2024

Expenses

Up

$214,802

Up $19,543 (+10%) from 2024

Net Income

Up

-$11,270

Up $19,092 (+63%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,099,655Liabilities 2011: $0Net Assets 2011: $1,099,6552011Assets 2012: $1,075,316Liabilities 2012: $0Net Assets 2012: $1,075,3162012Assets 2013: $1,045,003Liabilities 2013: $0Net Assets 2013: $1,045,0032013Assets 2014: $1,018,644Liabilities 2014: $0Net Assets 2014: $1,018,6442014Assets 2015: $998,917Liabilities 2015: $11Net Assets 2015: $998,9062015Assets 2016: $1,068,038Liabilities 2016: $0Net Assets 2016: $1,068,0382016Assets 2017: $1,005,180Liabilities 2017: $0Net Assets 2017: $1,005,1802017Assets 2018: $981,424Liabilities 2018: $0Net Assets 2018: $981,4242018Assets 2019: $931,063Liabilities 2019: $0Net Assets 2019: $931,0632019Assets 2020: $889,467Liabilities 2020: $7,915Net Assets 2020: $881,5522020Assets 2021: $854,783Liabilities 2021: $15,613Net Assets 2021: $839,1702021Assets 2022: $795,331Liabilities 2022: $0Net Assets 2022: $795,3312022Assets 2023: $736,311Liabilities 2023: $0Net Assets 2023: $736,3112023Assets 2024: $705,949Liabilities 2024: $0Net Assets 2024: $705,9492024Assets 2025: $694,679Liabilities 2025: $0Net Assets 2025: $694,6792025

Highlighted filing

2025

Assets$694,679
Liabilities$0
Net Assets$694,679
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $66,852Expenses 2011: $99,115Net Income 2011: -$32,2632011Revenue 2012: $67,524Expenses 2012: $91,863Net Income 2012: -$24,3392012Revenue 2013: $73,424Expenses 2013: $103,737Net Income 2013: -$30,3132013Revenue 2014: $88,288Expenses 2014: $114,647Net Income 2014: -$26,3592014Revenue 2015: $105,743Expenses 2015: $125,481Net Income 2015: -$19,7382015Revenue 2016: $191,500Expenses 2016: $122,368Net Income 2016: $69,1322016Revenue 2017: $101,761Expenses 2017: $164,619Net Income 2017: -$62,8582017Revenue 2018: $120,697Expenses 2018: $144,453Net Income 2018: -$23,7562018Revenue 2019: $116,027Expenses 2019: $166,388Net Income 2019: -$50,3612019Revenue 2020: $117,942Expenses 2020: $167,453Net Income 2020: -$49,5112020Revenue 2021: $112,849Expenses 2021: $155,231Net Income 2021: -$42,3822021Revenue 2022: $108,959Expenses 2022: $152,798Net Income 2022: -$43,8392022Revenue 2023: $134,854Expenses 2023: $193,874Net Income 2023: -$59,0202023Revenue 2024: $164,897Expenses 2024: $195,259Net Income 2024: -$30,3622024Revenue 2025: $203,532Expenses 2025: $214,802Net Income 2025: -$11,2702025

Highlighted filing

2025

Revenue$203,532
Expenses$214,802
Net Income-$11,270
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$694,679
Liabilities
$0
Net assets
$694,679
Revenue
$203,532
Expenses
$214,802
Net income
-$11,270
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.20$0.21$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.16$0.20$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.13$0.19$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.11$0.15$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.02$0.84$0.11$0.16$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.88$0.12$0.17$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.12$0.17$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.12$0.14$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.10$0.16$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.19$0.12$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.11$0.13$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.09$0.11$0.03
2013Summary only. Only limited summary data is available for this year.$1.05$0.00$1.05$0.07$0.10$0.03
2012Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$0.07$0.09$0.02
2011Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$0.07$0.10$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 8, 2026
Return Version
2024v5.0
Gross Receipts
$203,532
Mission and Program Overview

Mission

Providing operating space to non-profit organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$575,418$641,601▲ $66,183
Investments in Publicly Traded Securities$107,050$40,182▼ $66,868
Cash and Non-Interest-Bearing Accounts$23,481$12,896▼ $10,585
Total Assets$705,949$694,679▼ $11,270
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$661,403$661,403→ $0
Net Assets Without Donor Restrictions$44,546$33,276▼ $11,270
Total Net Assets Fund Balance$705,949$694,679▼ $11,270
Total Liabilities and Net Assets / Fund Balance$705,949$694,679▼ $11,270

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$533,617$1,074,006$1,607,623
Other Land Buildings$107,589$1,397$108,986
Equipment$385$20,558$20,943
Land$10-$10
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Kevin BrownExecutive DiPT$35,780$35,780

Board Members and Trustees

NameTitle
Chet MannChairman
Kelly KlugVice Chairma
Brandon AtkinsDirector
Carson LanierDirector
Cathi Von CanonDirector
Heath BuckmasterDirector
Mary Jo ThompsonDirector
Sharon SpenceDirector
Susan GomezDirector
Tom SnellDirector
Cindy HowensteinSecretary
Jason HowardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,143
Program Service Revenue
$148,635
Investment Income
$25,754
Other Revenue
$0
All Other Contributions
$29,143
Change in Net Assets
$-11,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,389
Salaries, Compensation, and Employee Benefits$51,413
Total Fundraising Expense$17,494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$90,821--$90,821
Depreciation Depletion$42,803--$42,803
Current Officers, Directors, Trustees, and Key Employees$21,468$14,312-$35,780
Fees for Services Other$590$1,769$16,615$18,974
Other Salaries and Wages$12,388--$12,388
Office Expenses$4,433-$560$4,993
Advertising$3,327--$3,327
Payroll Taxes$1,947$1,298-$3,245
Conferences and Meetings-$1,861-$1,861
Other Expenses$99-$319$99
Total Functional Expenses$178,068$19,240$17,494$214,802
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
No
Backup withholding compliance
No
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
No
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, Page 6, Part VI, Line 11B

“A copy of the completed form 990 is presented to the treasurer, who is an officer for review and signature”

Form 990, Page 6, Part VI, Line 19

“Form 990 and all governing documents are made available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Lee County Arts & Community Center
EIN
56-1939927
Phone
9197753892
Address
507 N STEELE STREET 10, SANFORD, NC 27330

Signing Officer

Name
Jason Howard
Title
Treasurer
Phone
9197753892
Signed
2026-01-08

Organization Details

Principal Officer
Kevin Brown
Formed
1995
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
12
Employees
2

Preparer

Firm
Benton Whitaker Llp
Address
107 GORDON ST, SANFORD, NC 27330
Preparer
Shay P Benton
Phone
9197764636
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE COMPLETED FORM 990 IS PRESENTED TO THE TREASURER, WHO IS AN OFFICER FOR REVIEW AND SIGNATURE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 AND ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON HOWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09197753892
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEE COUNTY ARTS & COMMUNITY CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LEEC
ReturnHeader/Filer/EIN0561939927
ReturnHeader/Filer/PhoneNum09197753892
ReturnHeader/Filer/USAddress/AddressLine1Txt0507 N STEELE STREET 10
ReturnHeader/Filer/USAddress/CityNm0SANFORD
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0853073393
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0107 GORDON ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANFORD
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027330
ReturnHeader/PreparerPersonGrp/PhoneNum09197764636
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-08

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