Carolina Performing Arts Center

990EZ • Fiscal year 2013 • EIN 56-2180905

Jul 01, 2012 to Jun 30, 2013 • Filed on Nov 14, 2013

Organization Profile N/A

PO Box 604Pinehurst, NC 28370

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.36x

Higher debt load relative to assets than 86% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

0.39x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

28%

Higher net margin than 83% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

No value available

This filing does not contain officer compensation rows.

Source year 2013

27%

Faster asset growth than 76% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

30%

Faster revenue growth than 78% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets86th percentile

Assets

$182,222

Up $38,332 (+27%) from 2012

Net Assets

$117,494

No earlier filing loaded for comparison.

Liabilities

Down

$64,728

Down $7,804 (-11%) from 2012

Revenue And Expenses

Liabilities / Revenue91st percentile Net Margin83rd percentile

Revenue

$164,651

Up $37,870 (+30%) from 2012

Expenses

$118,515

Up $2,846 (+2.5%) from 2012

Net Income

$46,136

Up $35,024 (+315%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2013

Assets$182,222

Liabilities$64,728

Net Assets$117,494

Open 2013 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2013

Revenue$164,651

Expenses$118,515

Net Income$46,136

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2012 to Jun 30, 2013
Signed: Nov 14, 2013
Return Version: 2012v2.0

Mission and Program Overview

Mission

Promotion of performing arts

Filing and Contact Details

Filer

EIN: 56-2180905

Raw XML Appendix226 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/ActivitiesNotPreviouslyRpt	0	false
IRS990EZ/CashSavingsAndInvestments/BOY	0	3861
IRS990EZ/CashSavingsAndInvestments/EOY	0	39118
IRS990EZ/ContributionsGiftsGrantsEtc	0	6781
IRS990EZ/CostOfGoodsSold	0	0
IRS990EZ/CostOtherBasisAndSalesExpenses	0	0
IRS990EZ/DidOrgFileForm1120POLThisYear	0	false
IRS990EZ/DoesOrgHaveHospital	0	false
IRS990EZ/EngagedInExcessBenefitTrans	0	false
IRS990EZ/EngageInLobbyingActivities	0	false
IRS990EZ/EngagePoliticalCmpgnActivities	0	false
IRS990EZ/ExcessOrDeficitForYear	0	46136
IRS990EZ/FeesAndOthPymtToIndContractors	0	7382
IRS990EZ/FiledScheduleA	0	true
IRS990EZ/ForeignFinancialAccount	0	false
IRS990EZ/ForeignOffice	0	false
IRS990EZ/Form720Filed	0	false
IRS990EZ/FundraisingGrossIncome	0	7915
IRS990EZ/GrossReceipts	0	164651
IRS990EZ/GrossReceiptsForPublicUse	0	0
IRS990EZ/InfoInScheduleOPartI	0	X
IRS990EZ/InfoInScheduleOPartII	0	X
IRS990EZ/InfoInScheduleOPartV	0	X
IRS990EZ/InitiationFeesAndCapitalContri	0	0
IRS990EZ/LandAndBuildings/BOY	0	21225
IRS990EZ/LandAndBuildings/EOY	0	21225
IRS990EZ/MadeChangesToOrgnzngEtcDoc	0	false
IRS990EZ/MadeLoansToFromOfficers	0	false
IRS990EZ/MaintainAnyDonorAdvisedFunds	0	false
IRS990EZ/MethodOfAccountingAccrual	0	X
IRS990EZ/NetAssetsOrFundBalances/BOY	0	71358
IRS990EZ/NetAssetsOrFundBalancesBOY	0	71358
IRS990EZ/NetAssetsOrFundBalances/EOY	0	117494
IRS990EZ/NetAssetsOrFundBalancesEOY	0	117494
IRS990EZ/OccupancyRentUtilitiesAndMaint	0	24439
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	0	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	1	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	2	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/AvgHoursPerWkDevotedToPosition	3	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	0	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	1	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	2	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Compensation	3	0
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	0	Patrick Coughlin
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	1	Gena Smith
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	2	Stephen F Later
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName	3	Elaine B Lea
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	0	Treasurer
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	1	Secretary
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	2	Vice President
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title	3	President
IRS990EZ/OperatingSchool	0	false
IRS990EZ/Organization501c3	0	X
IRS990EZ/OrganizationDissolvedEtc	0	false
IRS990EZ/OrganizationFiled990T	0	false
IRS990EZ/OrganizationHadUBI	0	false
IRS990EZ/OtherAssetsTotal/BOY	0	118804
IRS990EZ/OtherAssetsTotal/EOY	0	121879
IRS990EZ/OtherExpensesTotal	0	44106
IRS990EZ/PartVIAHghstPaidCntrctProfSer	0	NONE
IRS990EZ/PartVIOfCompOfHighestPaidEmpl	0	NONE
IRS990EZ/PrimaryExemptPurpose	0	Promotion of performing arts
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom	0	The organization sponsors numerous dance performances throughout the year. Students participate with professionals hired by the organization in training and performances. Children will be more aware of arts.
IRS990EZ/ProgramServiceRevenue	0	149955
IRS990EZ/ProhibitedTaxShelterTrans	0	false
IRS990EZ/RelatedOrgControlledEntity	0	false
IRS990EZ/RelatedOrgSection527Org	0	false
IRS990EZ/SalariesOtherCompEmplBenefits	0	42588
IRS990EZ/ScheduleBNotRequired	0	X
IRS990EZ/SpecialEventsDirectExpenses	0	0
IRS990EZ/SpecialEventsNetIncomeLoss	0	7915
IRS990EZ/SubjectToProxyTax	0	false
IRS990EZ/SumOfTotalLiabilities/BOY	0	72532
IRS990EZ/SumOfTotalLiabilities/EOY	0	64728
IRS990EZ/TanningServicesProvided	0	false
IRS990EZ/TheBooksAreInCareOf/AddressUS/AddressLine1	0	PO Box 1233
IRS990EZ/TheBooksAreInCareOf/AddressUS/City	0	Pinehurst
IRS990EZ/TheBooksAreInCareOf/AddressUS/State	0	NC
IRS990EZ/TheBooksAreInCareOf/AddressUS/ZIPCode	0	28370
IRS990EZ/TheBooksAreInCareOf/NamePerson	0	Elaine B Lea
IRS990EZ/TheBooksAreInCareOf/TelephoneNumber	0	9102954315
IRS990EZ/TotalAssets/BOY	0	143890
IRS990EZ/TotalAssets/EOY	0	182222
IRS990EZ/TotalExpenses	0	118515
IRS990EZ/TotalRevenue	0	164651
IRS990EZ/TransactionWithControlEntity	0	false
IRS990EZ/TrnsfrsExemptNonCharRelatedOrg	0	false
IRS990EZ/WebSite	0	N/A
IRS990ScheduleA/AmtsFromSubstContributors/Total	0	0
IRS990ScheduleA/AmtsRecdFromDisqualPersons/CurrentTaxYearMinus1Year	0	8500
IRS990ScheduleA/AmtsRecdFromDisqualPersons/CurrentTaxYearMinus3Years	0	2850
IRS990ScheduleA/AmtsRecdFromDisqualPersons/CurrentTaxYearMinus4Years	0	4844
IRS990ScheduleA/AmtsRecdFromDisqualPersons/Total	0	16194
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYear	0	6782
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus1Year	0	13167
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus2Years	0	13018
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus3Years	0	14483
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus4Years	0	21635
IRS990ScheduleA/GiftsGrantsContribReceived509/Total	0	69085
IRS990ScheduleA/GrossInvestmentIncome509/Total	0	0
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYear	0	149955
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus1Year	0	105634
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus2Years	0	102095
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus3Years	0	111830
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus4Years	0	97962
IRS990ScheduleA/GrossReceiptsFromAdmissions/Total	0	567476
IRS990ScheduleA/GrossReceiptsFromNonUBI/Total	0	0
IRS990ScheduleA/InvestmentIncomePercentage	0	0.00000
IRS990ScheduleA/NetIncomeFromOtherUBI/Total	0	0
IRS990ScheduleA/OtherIncome509/Total	0	0
IRS990ScheduleA/Post1975UBTI/Total	0	0
IRS990ScheduleA/PriorYearSupportPercentage	0	0.97040
IRS990ScheduleA/PubliclySupportedOrg509a2	0	X
IRS990ScheduleA/PublicSupportPercentage509	0	0.97460
IRS990ScheduleA/PublicSupportTotal509	0	620367
IRS990ScheduleA/SupportFromDQPsEtc/CurrentTaxYearMinus1Year	0	8500
IRS990ScheduleA/SupportFromDQPsEtc/CurrentTaxYearMinus3Years	0	2850
IRS990ScheduleA/SupportFromDQPsEtc/CurrentTaxYearMinus4Years	0	4844
IRS990ScheduleA/SupportFromDQPsEtc/Total	0	16194
IRS990ScheduleA/TaxRevLeviedForOrgBenefit509/Total	0	0
IRS990ScheduleA/ThirtyThreePercntTestsCY509	0	X
IRS990ScheduleA/Total509/CurrentTaxYear	0	156737
IRS990ScheduleA/Total509/CurrentTaxYearMinus1Year	0	118801
IRS990ScheduleA/Total509/CurrentTaxYearMinus2Years	0	115113
IRS990ScheduleA/Total509/CurrentTaxYearMinus3Years	0	126313
IRS990ScheduleA/Total509/CurrentTaxYearMinus4Years	0	119597
IRS990ScheduleA/Total509/Total	0	636561
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYear	0	156737
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus1Year	0	118801
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus2Years	0	115113
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus3Years	0	126313
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus4Years	0	119597
IRS990ScheduleA/TotalSupportTotal/Total	0	636561
IRS990ScheduleA/ValueOfSvcsFcltsFurnishdByGovt/Total	0	0
IRS990ScheduleO/GeneralExplanation/Explanation	0	Payroll taxes and liabilities - Beginning $691 Payroll taxes and liabilities - Ending $691
IRS990ScheduleO/GeneralExplanation/Explanation	1	Secured Mortgages and Notes Payable - Beginning $70636 Secured Mortgages and Notes Payable - Ending $64037
IRS990ScheduleO/GeneralExplanation/Explanation	2	Payable to Officers, Directors, Etc. - Beginning $1205 Payable to Officers, Directors, Etc. - Ending $0
IRS990ScheduleO/GeneralExplanation/Explanation	3	Electric deposit - Beginning $75 Electric deposit - Ending $75
IRS990ScheduleO/GeneralExplanation/Explanation	4	Security deposit - Beginning $2100 Security deposit - Ending $2100
IRS990ScheduleO/GeneralExplanation/Explanation	5	Prepaid Expenses and Deferred Charges - Beginning $800 Prepaid Expenses and Deferred Charges - Ending $3875
IRS990ScheduleO/GeneralExplanation/Explanation	6	Inventories - Beginning $108698 Inventories - Ending $108698
IRS990ScheduleO/GeneralExplanation/Explanation	7	Furniture and Fixtures - Beginning $7131 Furniture and Fixtures - Ending $7131
IRS990ScheduleO/GeneralExplanation/Explanation	8	Bank charges $231
IRS990ScheduleO/GeneralExplanation/Explanation	9	Dues and subscriptions $268
IRS990ScheduleO/GeneralExplanation/Explanation	10	Supplies $917
IRS990ScheduleO/GeneralExplanation/Explanation	11	Professional Development $1500
IRS990ScheduleO/GeneralExplanation/Explanation	12	UNCSA / Competition Fees $2665
IRS990ScheduleO/GeneralExplanation/Explanation	13	Contracted services $12394
IRS990ScheduleO/GeneralExplanation/Explanation	14	Program expenses $17547
IRS990ScheduleO/GeneralExplanation/Explanation	15	Insurance $860
IRS990ScheduleO/GeneralExplanation/Explanation	16	Interest $3786
IRS990ScheduleO/GeneralExplanation/Explanation	17	Travel $490
IRS990ScheduleO/GeneralExplanation/Explanation	18	Royalties $100
IRS990ScheduleO/GeneralExplanation/Explanation	19	Information Technology $1264
IRS990ScheduleO/GeneralExplanation/Explanation	20	Office Expenses $1346
IRS990ScheduleO/GeneralExplanation/Explanation	21	Advertising and Promotion $738
IRS990ScheduleO/GeneralExplanation/Identifier	0	Form 990-EZ, Part II, Line 26.1
IRS990ScheduleO/GeneralExplanation/Identifier	1	Form 990-EZ, Part II, Line 26.1007
IRS990ScheduleO/GeneralExplanation/Identifier	2	Form 990-EZ, Part II, Line 26.1006
IRS990ScheduleO/GeneralExplanation/Identifier	3	Form 990-EZ, Part II, Line 24.2
IRS990ScheduleO/GeneralExplanation/Identifier	4	Form 990-EZ, Part II, Line 24.1
IRS990ScheduleO/GeneralExplanation/Identifier	5	Form 990-EZ, Part II, Line 24.1011
IRS990ScheduleO/GeneralExplanation/Identifier	6	Form 990-EZ, Part II, Line 24.1010
IRS990ScheduleO/GeneralExplanation/Identifier	7	Form 990-EZ, Part II, Line 24.1002
IRS990ScheduleO/GeneralExplanation/Identifier	8	Form 990-EZ, Part I, Line 16.7
IRS990ScheduleO/GeneralExplanation/Identifier	9	Form 990-EZ, Part I, Line 16.6
IRS990ScheduleO/GeneralExplanation/Identifier	10	Form 990-EZ, Part I, Line 16.5
IRS990ScheduleO/GeneralExplanation/Identifier	11	Form 990-EZ, Part I, Line 16.4
IRS990ScheduleO/GeneralExplanation/Identifier	12	Form 990-EZ, Part I, Line 16.3
IRS990ScheduleO/GeneralExplanation/Identifier	13	Form 990-EZ, Part I, Line 16.2
IRS990ScheduleO/GeneralExplanation/Identifier	14	Form 990-EZ, Part I, Line 16.1
IRS990ScheduleO/GeneralExplanation/Identifier	15	Form 990-EZ, Part I, Line 16.1012
IRS990ScheduleO/GeneralExplanation/Identifier	16	Form 990-EZ, Part I, Line 16.1008
IRS990ScheduleO/GeneralExplanation/Identifier	17	Form 990-EZ, Part I, Line 16.1005
IRS990ScheduleO/GeneralExplanation/Identifier	18	Form 990-EZ, Part I, Line 16.1004
IRS990ScheduleO/GeneralExplanation/Identifier	19	Form 990-EZ, Part I, Line 16.1003
IRS990ScheduleO/GeneralExplanation/Identifier	20	Form 990-EZ, Part I, Line 16.1002
IRS990ScheduleO/GeneralExplanation/Identifier	21	Form 990-EZ, Part I, Line 16.1001
IRS990ScheduleO/GeneralExplanation/ReturnReference	0	Total Liabilities.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	1	Total Liabilities.1007
IRS990ScheduleO/GeneralExplanation/ReturnReference	2	Total Liabilities.1006
IRS990ScheduleO/GeneralExplanation/ReturnReference	3	Other Assets.2
IRS990ScheduleO/GeneralExplanation/ReturnReference	4	Other Assets.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	5	Other Assets.1011
IRS990ScheduleO/GeneralExplanation/ReturnReference	6	Other Assets.1010
IRS990ScheduleO/GeneralExplanation/ReturnReference	7	Other Assets.1002
IRS990ScheduleO/GeneralExplanation/ReturnReference	8	Other Expenses.7
IRS990ScheduleO/GeneralExplanation/ReturnReference	9	Other Expenses.6
IRS990ScheduleO/GeneralExplanation/ReturnReference	10	Other Expenses.5
IRS990ScheduleO/GeneralExplanation/ReturnReference	11	Other Expenses.4
IRS990ScheduleO/GeneralExplanation/ReturnReference	12	Other Expenses.3
IRS990ScheduleO/GeneralExplanation/ReturnReference	13	Other Expenses.2
IRS990ScheduleO/GeneralExplanation/ReturnReference	14	Other Expenses.1
IRS990ScheduleO/GeneralExplanation/ReturnReference	15	Other Expenses.1012
IRS990ScheduleO/GeneralExplanation/ReturnReference	16	Other Expenses.1008
IRS990ScheduleO/GeneralExplanation/ReturnReference	17	Other Expenses.1005
IRS990ScheduleO/GeneralExplanation/ReturnReference	18	Other Expenses.1004
IRS990ScheduleO/GeneralExplanation/ReturnReference	19	Other Expenses.1003
IRS990ScheduleO/GeneralExplanation/ReturnReference	20	Other Expenses.1002
IRS990ScheduleO/GeneralExplanation/ReturnReference	21	Other Expenses.1001
ReturnHeader/BuildTS	0	2016-03-07 17:11:31Z
ReturnHeader/Filer/EIN	0	562180905
ReturnHeader/Filer/Name/BusinessNameLine1	0	Carolina Performing Arts Center
ReturnHeader/Filer/NameControl	0	CARO
ReturnHeader/Filer/Phone	0	9106957898
ReturnHeader/Filer/USAddress/AddressLine1	0	PO Box 604
ReturnHeader/Filer/USAddress/City	0	Pinehurst
ReturnHeader/Filer/USAddress/State	0	NC
ReturnHeader/Filer/USAddress/ZIPCode	0	28370
ReturnHeader/Officer/AuthorizeThirdParty	0	true
ReturnHeader/Officer/DateSigned	0	2013-11-14
ReturnHeader/Officer/Name	0	Elaine B Lea
ReturnHeader/Officer/Title	0	President
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1	0	Robert C Barrett CPA
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1	0	25 Community Road
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City	0	Pinehurst
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State	0	NC
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode	0	28374
ReturnHeader/Preparer/Name	0	Robert C Barrett
ReturnHeader/Preparer/Phone	0	9102954292
ReturnHeader/Preparer/SelfEmployed	0	X
ReturnHeader/ReturnType	0	990EZ
ReturnHeader/TaxPeriodBeginDate	0	2012-07-01
ReturnHeader/TaxPeriodEndDate	0	2013-06-30
ReturnHeader/TaxYear	0	2012
ReturnHeader/Timestamp	0	2013-11-14T13:12:53-08:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZFacts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $182,222
Liabilities: $64,728
Net assets: $117,494
Revenue: $164,651
Expenses: $118,515
Net income: $46,136

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2016Detailed filing. Detailed filing data is available for this year.	$0.00		$0.00	$1.00	$1.82	$0.83
2015Detailed filing. Detailed filing data is available for this year.	$0.96	$0.13	$0.83	$1.67	$1.35	$0.32
2014Detailed filing. Detailed filing data is available for this year.	$1.93	$0.01	$1.92	$2.01	$1.26	$0.75
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.82	$0.65	$1.17	$1.65	$1.19	$0.46
2012Summary only. Only limited summary data is available for this year.	$1.44	$0.73		$1.27	$1.16	$0.11
2011Summary only. Only limited summary data is available for this year.	$1.40	$0.80		$1.18	$1.17	$0.01