Civic Intelligence

The Fine Arts Center of Kershaw County Inc

990 • Fiscal year 2014 • EIN 57-0522276

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 14, 2014

PO Box 149829021

(803) 425-7676

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.01x

Higher debt load relative to assets than 23% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

27th percentile

0.03x

Higher debt load relative to revenue than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

23rd percentile

-8.1%

Higher net margin than 23% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

51st percentile

$64,086

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

34th percentile

-1.8%

Faster asset growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$2,297,479

Down $41,051 (-1.8%) from 2013

Net Assets

Down

$2,279,185

Down $26,202 (-1.1%) from 2013

Liabilities

Down

$18,294

Down $14,849 (-45%) from 2013

Revenue

$698,572

No earlier filing loaded for comparison.

Expenses

Down

$755,083

Down $23,873 (-3.1%) from 2013

Net Income

-$56,511

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,261,755Liabilities 2011: $26,412Net Assets 2011: $2,235,3432011Assets 2012: $2,527,376Liabilities 2012: $237,240Net Assets 2012: $2,290,1362012Assets 2013: $2,338,530Liabilities 2013: $33,143Net Assets 2013: $2,305,3872013Assets 2014: $2,297,479Liabilities 2014: $18,294Net Assets 2014: $2,279,1852014Assets 2015: $2,197,659Liabilities 2015: $29,765Net Assets 2015: $2,167,8942015Assets 2016: $2,127,261Liabilities 2016: $11,413Net Assets 2016: $2,115,8482016Assets 2017: $2,134,305Liabilities 2017: $83,644Net Assets 2017: $2,050,6612017Assets 2018: $1,999,831Liabilities 2018: $102,591Net Assets 2018: $1,897,2402018Assets 2019: $2,020,901Liabilities 2019: $75,792Net Assets 2019: $1,945,1092019Assets 2020: $2,749,123Liabilities 2020: $87,690Net Assets 2020: $2,661,4332020Assets 2021: $2,916,633Liabilities 2021: $86,910Net Assets 2021: $2,829,7232021Assets 2022: $2,718,718Liabilities 2022: $19,702Net Assets 2022: $2,699,0162022Assets 2023: $2,581,234Liabilities 2023: $37,762Net Assets 2023: $2,543,4722023Assets 2024: $3,064,611Liabilities 2024: $315,523Net Assets 2024: $2,749,0882024Assets 2025: $3,225,965Liabilities 2025: $156,760Net Assets 2025: $3,069,2052025

Highlighted filing

2014

Assets$2,297,479
Liabilities$18,294
Net Assets$2,279,185

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $737,8802011Expenses 2012: $762,9862012Expenses 2013: $778,9562013Revenue 2014: $698,572Expenses 2014: $755,083Net Income 2014: -$56,5112014Revenue 2015: $660,837Expenses 2015: $727,674Net Income 2015: -$66,8372015Revenue 2016: $715,857Expenses 2016: $749,736Net Income 2016: -$33,8792016Revenue 2017: $668,328Expenses 2017: $754,550Net Income 2017: -$86,2222017Revenue 2018: $579,831Expenses 2018: $709,733Net Income 2018: -$129,9022018Revenue 2019: $727,438Expenses 2019: $743,621Net Income 2019: -$16,1832019Revenue 2020: $1,419,315Expenses 2020: $678,623Net Income 2020: $740,6922020Revenue 2021: $528,617Expenses 2021: $491,870Net Income 2021: $36,7472021Revenue 2022: $761,972Expenses 2022: $743,523Net Income 2022: $18,4492022Revenue 2023: $585,933Expenses 2023: $837,189Net Income 2023: -$251,2562023Revenue 2024: $986,141Expenses 2024: $852,795Net Income 2024: $133,3462024Revenue 2025: $1,234,680Expenses 2025: $994,972Net Income 2025: $239,7082025

Highlighted filing

2014

Revenue$698,572
Expenses$755,083
Net Income-$56,511
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$882,310
Mission and Program Overview

Mission

The mission of the fine arts center is to create an environment that promotes artistic and cultural experiences and provides superior eductional, instructional and entertainment opportunities that elevate and enrich the community for all residents of kershaw county and beyond.

The fine arts center of kershaw county was founded in 1974 through the merger of three groups which had independently promoted the visual arts, music, and performance arts respectively. From that beginning the center has grown physically into a five-acre facility including a theatre, gallery, studios, classrooms, and meeting spaces. As was envisioned at its inception, it has become the cultural focus of the county as it serves as a center for education, production and entertainment in the arts, to promote life-long learning, and to provide opportunities to experience and participate in the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$1,244,440$1,303,919▲ $59,479
Land, Buildings, and Equipment, Net$860,718$808,360▼ $52,358
Cash and Non-Interest-Bearing Accounts$72,592$31,712▼ $40,880
Accounts Receivable$20,191$14,282▼ $5,909
Pledges and Grants Receivable$4,775$2,275▼ $2,500
Total Assets$2,338,530$2,297,479▼ $41,051
Other Assets Total$135,814$136,931▲ $1,117
Liabilities
Accounts Payable and Accrued Expenses$28,055$13,041▼ $15,014
Deferred Revenue$3,420$4,994▲ $1,574
Other Liabilities$1,668$259▼ $1,409
Total Liabilities$33,143$18,294▼ $14,849
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,000,000$1,000,000→ $0
Unrestricted Net Assets$1,046,901$967,573▼ $79,328
Temporarily Rstr Net Assets$258,486$311,612▲ $53,126
Total Net Assets Fund Balance$2,305,387$2,279,185▼ $26,202
Total Liabilities and Net Assets / Fund Balance$2,338,530$2,297,479▼ $41,051

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$639,035$1,065,990$1,705,025
Land$142,000-$142,000
Equipment$27,325$98,725$126,050
Investment Program Related Org$1,303,919--
Other Assets Org$1,117--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$1,224,070$425▲ $107,655$48,600$1,283,550
2012$1,204,057$1,285▲ $67,328$48,600$1,224,070
2011$1,179,789$1,020▲ $72,448$49,200$1,204,057
2010$1,128,238$2,360▲ $99,687$50,496$1,179,789
2009$1,067,630$2,945▲ $111,063$53,400$1,128,238
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristin CobbExecutive DirectorFT$64,086$64,086

Board Members and Trustees

NameTitle
Karen EckfordEx Officio Past President
Mary JonesPresident
Lynn B WrightVice-president
Carolyn HamBoard Member
Claude EichelbergerBoard Member
Connie WilliamsBoard Member
Connnie FrithBoard Member
Dennis StuberBoard Member
Dionne HoughBoard Member
Judy SmithBoard Member
Lauren Branham ReederBoard Member
Laurey CarpenterBoard Member
Linda ShaylorBoard Member
Mark JamesBoard Member
Mollye RobinsonBoard Member
Sibby WoodBoard Member
Jim WattsMember-at-large
Rev Ellis White JrMember-at-large
Beth FordSecretary
Boyd BlackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$307,793
Program Service Revenue
$260,718
Investment Income
$83,401
Other Revenue
$46,660
All Other Contributions
$307,793
Change in Net Assets
$-56,511

Audited Revenue Reconciliation

Revenue per Audited Statements
$698,572
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$53,303
Total Revenue per Audited Statements
$751,875
Total Revenue per Form 990
$698,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,875
Salaries, Compensation, and Employee Benefits$252,208
Total Fundraising Expense$44,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$225,952--$225,952
Comp Disqual Persons$134,411$42,670$36,269$213,350
Depreciation Depletion$83,391$4,389-$87,780
Advertising$38,133$3,440$1,219$42,792
All Other Expenses$17,729$18,152-$35,881
Payroll Taxes$10,827$3,437$2,922$17,186
Other Employee Benefits$10,239$3,251$2,763$16,253
Other Expenses$14,182$13,935-$13,935
Insurance$1,246$12,243-$13,489
Pension Plan Contributions$3,414$1,084$921$5,419
Fees for Services Accounting-$5,370-$5,370
Office Expenses-$3,424-$3,424
Interest-$236-$236
Conferences and Meetings-$143-$143
Total Functional Expenses$597,928$113,061$44,094$755,083

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$778,076
Expenses per Audited Statements$755,083
Total Expenses per Form 990$755,083
Expenses Not Reported on Form 990$22,993
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Payable$259
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
No
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 11

Upon completion, the form 990 is given to the organization's executive director. The executive diretor sends a pdf of the 990 to all board members to review. If any corrections are necessary, the executive director informs the accounting firm that prepared the 990. At the next board meeting, the president informs the board that the 990 has been filed.

Form 990, Part VI, Section B, Line 15

The board reviews the executive director's performance and salary on a yearly basis, and the board president meets with the executive director to discuss her performance evaluation.

Form 990, Part VI, Section C, Line 18

The organization's form 990 is available on guidestar and upon a formal written request to the board.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available upon a formal written request to the board

Filing and Contact Details

Filer

EIN
57-0522276
Phone
8034257676

Signing Officer

Name
Kristin Cobb
Title
Executive Director
Phone
8034257676
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristin Cobb
Formed
1974
Legal Domicile
Sc
Voting Board Members
19
Independent Board Members
19
Employees
10
Volunteers
129

Preparer

Preparer
Austin M Sheheen
Phone
8034321424
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees: program service expenses 198,370. Management and general expenses 0. Fundraising expenses 0. Total expenses 198,370. Technical fees: program service expenses 15,582. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,582. Grant writer: program service expenses 12,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,000.

Financial Statement Notes

PART III, LINE 1A:

Artworks donated to the centers permanent artwork collection are recorded as support at their fair market value at the date of donation. Such donations are reported as unrestricted support unless the donor has made explicit restrictions. There were no restrictions on donated artwork as of june 30, 2011. The permanent artworks are not depreciated. The collection of artworks which was owned by the late marion dupont scott is not recorded in the permanent artwork account. The collection was on permanent loan to the center at the time of mrs. Scotts death. Since that time, no determination has been made though the collection is still on exhibit at the center.

PART III, LINE 4:

Artworks donated to the centers permanent artwork collection are recorded as support at their fair market value at the date of donation. Such donations are reported as unrestricted support unless the donor has made explicit restrictions. There were no restrictions on donated artwork as of june 30, 2011. The permanent artworks are not depreciated. The collection of artworks which was owned by the late marion dupont scott is not recorded in the permanent artwork account. The collection was on permanent loan to the center at the time of mrs. Scotts death. Since that time, no determination has been made though the collection is still on exhibit at the center.

PART V, LINE 4:

The endowment fund was established to ensure adequate funding for the operation and maintenance of the center and to provide scholarships to kershaw county residents to allow them the opportunity to participate in the centers programs.

PART X, LINE 2:

The financial accounting standards board issued new guidance and accounting for uncertainty in income taxes. The organization adopted this new guidance for the year ended june 30, 2011. Management evaluated the organization's tax position and concluded that the organization had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of the guidance.

Raw XML AppendixShowing 400 of 599 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/AccountsPayableAccrExpnssGrp/BOYAmt028055
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013041
IRS990/AccountsReceivableGrp/BOYAmt020191
IRS990/AccountsReceivableGrp/EOYAmt014282
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE FINE ARTS CENTER OF KERSHAW COUNTY WAS FOUNDED IN 1974 THROUGH THE MERGER OF THREE GROUPS WHICH HAD INDEPENDENTLY PROMOTED THE VISUAL ARTS, MUSIC, AND PERFORMANCE ARTS RESPECTIVELY. FROM THAT BEGINNING THE CENTER HAS GROWN PHYSICALLY INTO A FIVE-ACRE FACILITY INCLUDING A THEATRE, GALLERY, STUDIOS, CLASSROOMS, AND MEETING SPACES. AS WAS ENVISIONED AT ITS INCEPTION, IT HAS BECOME THE CULTURAL FOCUS OF THE COUNTY AS IT SERVES AS A CENTER FOR EDUCATION, PRODUCTION AND ENTERTAINMENT IN THE ARTS, TO PROMOTE LIFE-LONG LEARNING, AND TO PROVIDE OPPORTUNITIES TO EXPERIENCE AND PARTICIPATE IN THE ARTS.
IRS990/AdvertisingGrp/FundraisingAmt01219
IRS990/AdvertisingGrp/ManagementAndGeneralAmt03440
IRS990/AdvertisingGrp/ProgramServicesAmt038133
IRS990/AdvertisingGrp/TotalAmt042792
IRS990/AllOtherContributionsAmt0307793
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt018152
IRS990/AllOtherExpensesGrp/ProgramServicesAmt017729
IRS990/AllOtherExpensesGrp/TotalAmt035881
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10BILL HERBERT
IRS990/BooksInCareOfDetail/PhoneNum08034257676
IRS990/BooksInCareOfDetail/USAddress/AddressLine10810 LYTTLETON STREET
IRS990/BooksInCareOfDetail/USAddress/City0CAMDEN
IRS990/BooksInCareOfDetail/USAddress/State0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCode029020
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt072592
IRS990/CashNonInterestBearingGrp/EOYAmt031712
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd01
IRS990/CompDisqualPersonsGrp/FundraisingAmt036269
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt042670
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt0134411
IRS990/CompDisqualPersonsGrp/TotalAmt0213350
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0143
IRS990/ConferencesMeetingsGrp/TotalAmt0143
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0307793
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt083401
IRS990/CYOtherExpensesAmt0502875
IRS990/CYOtherRevenueAmt046660
IRS990/CYProgramServiceRevenueAmt0260718
IRS990/CYRevenuesLessExpensesAmt0-56511
IRS990/CYSalariesCompEmpBnftPaidAmt0252208
IRS990/CYTotalExpensesAmt0755083
IRS990/CYTotalFundraisingExpenseAmt044094
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0698572
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt03420
IRS990/DeferredRevenueGrp/EOYAmt04994
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04389
IRS990/DepreciationDepletionGrp/ProgramServicesAmt083391
IRS990/DepreciationDepletionGrp/TotalAmt087780
IRS990/Desc0CLASSES: OFFERS CLASSES AND TRAINING IN MUSIC, DANCE, DRAMA AND VISUAL ARTS
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt059282
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05370
IRS990/FeesForServicesAccountingGrp/TotalAmt05370
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0225952
IRS990/FeesForServicesOtherGrp/TotalAmt0225952
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt045.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt171.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt181.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt191.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt201.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
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/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd19X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd20X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
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/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/PersonNm0KRISTIN COBB
IRS990/Form990PartVIISectionAGrp/PersonNm1MARY JONES
IRS990/Form990PartVIISectionAGrp/PersonNm2KAREN ECKFORD
IRS990/Form990PartVIISectionAGrp/PersonNm3LYNN B WRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm4LINDA SHAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm5BOYD BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm6REV ELLIS WHITE JR
IRS990/Form990PartVIISectionAGrp/PersonNm7JIM WATTS
IRS990/Form990PartVIISectionAGrp/PersonNm8MOLLYE ROBINSON
IRS990/Form990PartVIISectionAGrp/PersonNm9CLAUDE EICHELBERGER
IRS990/Form990PartVIISectionAGrp/PersonNm10CONNIE WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm11BETH FORD
IRS990/Form990PartVIISectionAGrp/PersonNm12CAROLYN HAM
IRS990/Form990PartVIISectionAGrp/PersonNm13SIBBY WOOD
IRS990/Form990PartVIISectionAGrp/PersonNm14DIONNE HOUGH
IRS990/Form990PartVIISectionAGrp/PersonNm15CONNNIE FRITH
IRS990/Form990PartVIISectionAGrp/PersonNm16JUDY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm17LAUREY CARPENTER
IRS990/Form990PartVIISectionAGrp/PersonNm18LAUREN BRANHAM REEDER
IRS990/Form990PartVIISectionAGrp/PersonNm19DENNIS STUBER
IRS990/Form990PartVIISectionAGrp/PersonNm20MARK JAMES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt064086
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
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/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2EX OFFICIO PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt024872
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0208610
IRS990/GrossReceiptsAmt0882310
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt012243
IRS990/InsuranceGrp/ProgramServicesAmt01246
IRS990/InsuranceGrp/TotalAmt013489
IRS990/InterestGrp/ManagementAndGeneralAmt0236
IRS990/InterestGrp/TotalAmt0236
IRS990/InvestmentIncomeGrp/ExclusionAmt058529
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt058529
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt01244440
IRS990/InvestmentsProgramRelatedGrp/EOYAmt01303919
IRS990/IRPDocumentCnt056
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01164715
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0860718
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0808360
IRS990/LandBldgEquipCostOrOtherBssAmt01973075
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0183738
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE FINE ARTS CENTER IS TO CREATE AN ENVIRONMENT THAT PROMOTES ARTISTIC AND CULTURAL EXPERIENCES AND PROVIDES SUPERIOR EDUCTIONAL, INSTRUCTIONAL AND ENTERTAINMENT OPPORTUNITIES THAT ELEVATE AND ENRICH THE COMMUNITY FOR ALL RESIDENTS OF KERSHAW COUNTY AND BEYOND.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02305387
IRS990/NetAssetsOrFundBalancesEOYAmt02279185
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt024872
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt024872
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt030309
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03424
IRS990/OfficeExpensesGrp/TotalAmt03424
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0135814
IRS990/OtherAssetsTotalGrp/EOYAmt0136931
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02763
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03251
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010239
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016253
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1PRODUCTION EXPENSE
IRS990/OtherExpensesGrp/Desc2CONCESSIONS
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01287
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113935
IRS990/OtherExpensesGrp/ProgramServicesAmt030128
IRS990/OtherExpensesGrp/ProgramServicesAmt128276
IRS990/OtherExpensesGrp/ProgramServicesAmt214182
IRS990/OtherExpensesGrp/TotalAmt030128
IRS990/OtherExpensesGrp/TotalAmt128276
IRS990/OtherExpensesGrp/TotalAmt215469
IRS990/OtherExpensesGrp/TotalAmt313935
IRS990/OtherLiabilitiesGrp/BOYAmt01668
IRS990/OtherLiabilitiesGrp/EOYAmt0259
IRS990/OtherRevenueMiscGrp/BusinessCd0711300
IRS990/OtherRevenueMiscGrp/BusinessCd1711300
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1RENTAL INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt033567
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt113093
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt033567
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt113093
IRS990/OtherRevenueTotalAmt046660
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02922
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03437
IRS990/PayrollTaxesGrp/ProgramServicesAmt010827
IRS990/PayrollTaxesGrp/TotalAmt017186
IRS990/PensionPlanContributionsGrp/FundraisingAmt0921
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01084
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03414
IRS990/PensionPlanContributionsGrp/TotalAmt05419
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01000000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01000000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt04775
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02275
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KRISTIN COBB
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/Desc0FEES AND ADMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0260718
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0260718
IRS990/ProgSrvcAccomActy2Grp/Desc0EVENTS: PROVIDES ON-GOING PERFORMANCE OF DRAMA WITH LOCAL PERFORMERS. OFFERS PERFORMANCES BY LOCAL STRINGS ORCHESTRA AND BY GUEST MUSICIANS. ALSO COORDINATE CHILDRENS CHOIR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0201556
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0118458
IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLIC SCHOOL PROGRAMS: PROCIDE PROGRAMS IN PUBLIC SCHOOLS CONSISTING OF PERFORMANCES, ASSEMBLIES AND ARTIST-IN-RESIDENCES. ALSO OFFER IN-DEPTH SUMMER ARTS PROGRAM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt063564
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt075168
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS: PROVIDES VARIOUS FINE AND PERFORMING ARTS EVENTS TO PROMOTE PUBLIC AWARENESS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0273526
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt072866
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0387567
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0110091
IRS990/PYOtherExpensesAmt0524329
IRS990/PYOtherRevenueAmt049522
IRS990/PYProgramServiceRevenueAmt0289663
IRS990/PYRevenuesLessExpensesAmt057887
IRS990/PYSalariesCompEmpBnftPaidAmt0254627
IRS990/PYTotalExpensesAmt0778956
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0836843
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-56511
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt065758
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0307793
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0425154
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0439485
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0345914

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.16$3.07$1.23$0.99$0.24
2024Detailed filing. Detailed filing data is available for this year.$3.06$0.32$2.75$0.99$0.85$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.58$0.04$2.54$0.59$0.84$0.25
2022Detailed filing. Detailed filing data is available for this year.$2.72$0.02$2.70$0.76$0.74$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.92$0.09$2.83$0.53$0.49$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.75$0.09$2.66$1.42$0.68$0.74
2019Detailed filing. Detailed filing data is available for this year.$2.02$0.08$1.95$0.73$0.74$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.10$1.90$0.58$0.71$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.13$0.08$2.05$0.67$0.75$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.13$0.01$2.12$0.72$0.75$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.20$0.03$2.17$0.66$0.73$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.30$0.02$2.28$0.70$0.76$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.03$2.31$0.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.24$2.29$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.03$2.24$0.74