Civic Intelligence

Metropolitan Arts Council

EIN 57-0560186 • 501(c)3 • Greenville, SC

Profile

The mission of the metropolitan arts council is to stimulate and support artistic expression and its appreciation and enjoyment in ways that enrich all citizens, artists, cultural organizations, and communities of greenville county. We accomplish this by providing funding and other vital services to individual artists, arts organizations and arts education programs that greatly impact the economic well being of the community.

16 Augusta StreetGreenville, SC 29601

www.greenvillearts.com

Siviq Scores

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

Liabilities / Assets

41st percentile

0.07x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.12x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$253,865

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

76th percentile

15%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-7.5%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$6,038,031

Up $804,939 (+15%) from 2023

Liabilities

Down

$420,424

Down $142,262 (-25%) from 2023

Net Assets

Up

$5,617,607

Up $947,201 (+20%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin76th percentile

Revenue

Down

$3,634,115

Down $292,743 (-7.5%) from 2023

Expenses

Up

$2,785,301

Up $99,723 (+3.7%) from 2023

Net Income

Down

$848,814

Down $392,466 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $393,936Liabilities 2011: $223,883Net Assets 2011: $170,0532011Assets 2012: $649,133Liabilities 2012: $230,674Net Assets 2012: $418,4592012Assets 2013: $834,394Liabilities 2013: $238,362Net Assets 2013: $596,0322013Assets 2014: $1,067,111Liabilities 2014: $184,815Net Assets 2014: $882,2962014Assets 2015: $1,288,083Liabilities 2015: $184,150Net Assets 2015: $1,103,9332015Assets 2016: $1,702,820Liabilities 2016: $151,600Net Assets 2016: $1,551,2202016Assets 2017: $2,248,571Liabilities 2017: $154,057Net Assets 2017: $2,094,5142017Assets 2018: $2,248,395Liabilities 2018: $191,584Net Assets 2018: $2,056,8112018Assets 2019: $2,465,974Liabilities 2019: $216,214Net Assets 2019: $2,249,7602019Assets 2020: $2,739,611Liabilities 2020: $204,834Net Assets 2020: $2,534,7772020Assets 2021: $3,409,693Liabilities 2021: $217,244Net Assets 2021: $3,192,4492021Assets 2022: $3,438,834Liabilities 2022: $255,056Net Assets 2022: $3,183,7782022Assets 2023: $5,233,092Liabilities 2023: $562,686Net Assets 2023: $4,670,4062023Assets 2024: $6,038,031Liabilities 2024: $420,424Net Assets 2024: $5,617,6072024

Highlighted filing

2024

Assets$6,038,031
Liabilities$420,424
Net Assets$5,617,607
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $875,526Expenses 2011: $944,036Net Income 2011: -$68,5102011Expenses 2012: $1,099,6212012Revenue 2013: $1,298,854Expenses 2013: $1,076,247Net Income 2013: $222,6072013Revenue 2014: $1,439,454Expenses 2014: $1,078,680Net Income 2014: $360,7742014Revenue 2015: $1,480,349Expenses 2015: $1,120,702Net Income 2015: $359,6472015Revenue 2016: $1,657,769Expenses 2016: $1,293,565Net Income 2016: $364,2042016Revenue 2017: $2,001,405Expenses 2017: $1,529,879Net Income 2017: $471,5262017Revenue 2018: $1,993,902Expenses 2018: $1,895,143Net Income 2018: $98,7592018Revenue 2019: $1,950,132Expenses 2019: $1,945,483Net Income 2019: $4,6492019Revenue 2020: $2,107,101Expenses 2020: $2,000,792Net Income 2020: $106,3092020Revenue 2021: $2,105,516Expenses 2021: $1,577,504Net Income 2021: $528,0122021Revenue 2022: $2,590,039Expenses 2022: $2,581,612Net Income 2022: $8,4272022Revenue 2023: $3,926,858Expenses 2023: $2,685,578Net Income 2023: $1,241,2802023Revenue 2024: $3,634,115Expenses 2024: $2,785,301Net Income 2024: $848,8142024

Highlighted filing

2024

Revenue$3,634,115
Expenses$2,785,301
Net Income$848,814
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,038,031
Liabilities
$420,424
Net assets
$5,617,607
Revenue
$3,634,115
Expenses
$2,785,301
Net income
$848,814
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.04$0.42$5.62$3.63$2.79$0.85
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.23$0.56$4.67$3.93$2.69$1.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.26$3.18$2.59$2.58$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.22$3.19$2.11$1.58$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.20$2.53$2.11$2.00$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.22$2.25$1.95$1.95$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.19$2.06$1.99$1.90$0.10
2017Summary only. Only limited summary data is available for this year.$2.25$0.15$2.09$2.00$1.53$0.47
2016Summary only. Only limited summary data is available for this year.$1.70$0.15$1.55$1.66$1.29$0.36
2015Summary only. Only limited summary data is available for this year.$1.29$0.18$1.10$1.48$1.12$0.36
2014Summary only. Only limited summary data is available for this year.$1.07$0.18$0.88$1.44$1.08$0.36
2013Summary only. Only limited summary data is available for this year.$0.83$0.24$0.60$1.30$1.08$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.23$0.42$1.10
2011Summary only. Only limited summary data is available for this year.$0.39$0.22$0.17$0.88$0.94$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.0
Gross Receipts
$3,634,115
Mission and Program Overview

Mission

The mission of the metropolitan arts council is to stimulate and support artistic expression and its appreciation and enjoyment in ways that enrich all citizens, artists, cultural organizations, and communities of greenville county. We accomplish this by providing funding and other vital services to individual artists, arts organizations and arts education programs that greatly impact the economic well being of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,621,896$3,492,309▲ $870,413
Pledges and Grants Receivable$1,263,618$1,698,336▲ $434,718
Cash and Non-Interest-Bearing Accounts$1,172,254$709,659▼ $462,595
Land, Buildings, and Equipment, Net$17,610$18,919▲ $1,309
Prepaid Expenses and Deferred Charges$362$1,862▲ $1,500
Total Assets$5,233,092$6,038,031▲ $804,939
Other Assets Total$157,352$116,946▼ $40,406
Liabilities
Grants Payable$399,464$296,605▼ $102,859
Other Liabilities$163,222$123,819▼ $39,403
Total Liabilities$562,686$420,424▼ $142,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,120,831$4,092,136▲ $971,305
Net Assets With Donor Restrictions$1,549,575$1,525,471▼ $24,104
Total Net Assets Fund Balance$4,670,406$5,617,607▲ $947,201
Total Liabilities and Net Assets / Fund Balance$5,233,092$6,038,031▲ $804,939

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,398$43,681$50,079
Leasehold Improvements$12,521$17,016$29,537

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,631,896$631,703▲ $261,155-$3,502,309
2023$2,045,274$256,506▲ $350,266$-3,572$2,631,896
2022$2,038,025$254,986▼ $233,540-$2,045,274
2021$1,880,906$20,937▲ $240,372$-90,000$2,038,025
2020$1,851,575$8,125▲ $242,792$-207,000$1,880,906
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alan EthridgeExecutive DiFT$253,865$253,865
Alan EthridgeExecutive Director-$253,865$253,865

Board Members and Trustees

NameTitle
Chris FincherChairman
Kelly OdomPast Chairma
Michael CooperVice Chairma
Andrew HuangMember
Andy CoburnMember
Bj KoonceMember
Bob HowardMember
Braden BusoldMember
Brian MorrisMember
Brittney KesslerMember
Carlos PhillipsMember
Carolyn CoulterMember
Carter LowranceMember
Catherine SmithMember
Chris FincherMember
Chris KavolusMember
Clark MickelMember
Curt HallMember
David PosekMember
Debbie BellMember
Doug DormanMember
Edith HardawayMember
Ellis FisherMember
Fabian UnterzaucherMember
Gayla DayMember
Genevieve WeaverMember
Hank McculloughMember
Heath DillardMember
Hunter GarrettMember
Irvine Welling IiiMember
Jackson HerlongMember
James W JonesMember
Janette W WesleyMember
John CreechMember
Josh SmithMember
Katie BoltMember
Ken BetschMember
Knox WhiteMember
Kris CassellMember
Laura TurnerMember
Luanne RungeMember
Lynn GreerMember
Mary Burnet JohnstonMember
Mary HippMember
Megan ByrdMember
Penn WilliamsMember
Peter MicaliMember
Phil HughesMember
Rainer BlickleMember
Rand BaughmanMember
Rush Wilson IiiMember
Steve LambertMember
Sue PriesterMember
Suzanne McgeeMember
Tara EakerMember
Tim ReedMember
Whitney BracketMember
Anne WoodsSecretary
Sandy WatkinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,350,816
Program Service Revenue
$133,008
Investment Income
$150,291
Other Revenue
$0
All Other Contributions
$2,521,759
Change in Net Assets
$848,814

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$595,639
Total Noncash Contributions1$595,639

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,611,670
Revenue Not Reported on Financial Statements
$22,445
Revenue Not Reported on Form 990
$120,832
Total Revenue per Audited Statements
$3,732,502
Total Revenue per Form 990
$3,634,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,737,614
Salaries, Compensation, and Employee Benefits$565,487
Grants and Similar Amounts Paid$482,200
Total Fundraising Expense$87,757
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$482,200--$482,200
Fees for Services Other$333,589$68,325-$401,914
Advertising$308,570-$16,241$324,811
Other Salaries and Wages$180,740$130,882-$311,622
Current Officers, Directors, Trustees, and Key Employees$147,242$106,623-$253,865
Office Expenses$25,598$27,857$21,833$75,288
Occupancy-$70,797-$70,797
Insurance$8,432$5,621-$14,053
Other Expenses$4,057$4,414$3,460$11,931
Depreciation Depletion-$3,874-$3,874
Total Functional Expenses$2,167,265$530,279$87,757$2,785,301

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,785,301
Total Expenses per Audited Statements$2,785,301
Total Expenses per Form 990$2,785,301
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
ArtisphereGreenville, SC501c3-$54,750
Greenville Symphony OrchestraGreenville, SC501c3-$54,750
Other Organizations---$53,950
SOUTH CAROLINA CHILDREN'S THEATREGreenville, SC501c3-$52,500
Greenville ChoraleGreenville, SC501c3-$50,750
Greenville TheatreGreenville, SC501c3-$49,250
Centre StageGreenville, SC501c3-$48,750
Peace CenterGreenville, SC501c3-$48,750
The Warehouse TheatreGreenville, SC501c3-$48,750
Greenville County Museum of ArtGreenville, SC501c3-$20,000
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 Liability$123,819
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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 6

“The members have the right to vote at the annual meeting and such other voting rights as the director may determine. The members approve significant decisions.”

Form 990, Page 6, Part VI, Line 7A

“The members of the council shall consist of those persons who are directors as well as those persons who have qualified for membership by contributing financially to the council at least thirty days prior to the date of determination of membership. The members elect the other members of the council.”

Form 990, Page 6, Part VI, Line 11B

“Reviewed by person authorized to sign return”

Form 990, Page 6, Part VI, Line 15A

“The executive committee of the board decides the compensation for the executive director based on revenue raised.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Metropolitan Arts Council
EIN
57-0560186
Address
16 AUGUSTA STREET, GREENVILLE, SC 29601

Signing Officer

Name
Alan Ethridge
Title
Executive Director
Signed
2025-05-14

Organization Details

Principal Officer
Alan Ethridge
Formed
1973
Legal Domicile
Sc
Voting Board Members
59
Independent Board Members
59
Employees
6
Volunteers
100

Preparer

Firm
Phillips Cpas & Advisors
Address
201 LAVINIA AVE, GREENVILLE, SC 29601
Preparer
Matthew V Phillips
Phone
8642361380
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of the metropolitan arts council is to stimulate and support artistic expression and its appreciation and enjoyment in ways that enrich all citizens, artists, cultural organizations, and communities of greenville county. We accomplish this by providing funding and other vital services to individual artists, arts organizations and arts education programs that greatly impact the economic well being of the community.”

Form 990, Part IX, Line 11G

“Artist and other fees 333,589 68,325 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organization's income tax filings are subject to audit by various taxing authorities. Management believes the adoption of asc 740-10 resulted in no significant impact to the organization's financial statements.”

Raw XML AppendixShowing 400 of 920 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE MISSION OF THE METROPOLITAN ARTS COUNCIL IS TO STIMULATE AND SUPPORT ARTISTIC EXPRESSION AND ITS APPRECIATION AND ENJOYMENT IN WAYS THAT ENRICH ALL CITIZENS, ARTISTS, CULTURAL ORGANIZATIONS, AND COMMUNITIES OF GREENVILLE COUNTY. WE ACCOMPLISH THIS BY PROVIDING FUNDING AND OTHER VITAL SERVICES TO INDIVIDUAL ARTISTS, ARTS ORGANIZATIONS AND ARTS EDUCATION PROGRAMS THAT GREATLY IMPACT THE ECONOMIC WELL BEING OF THE COMMUNITY.
IRS990/AdvertisingGrp/FundraisingAmt016241
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IRS990/AuditCommitteeInd0true
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IRS990/BooksInCareOfDetail/PersonNm0ALAN M ETHRIDGE
IRS990/BooksInCareOfDetail/PhoneNum08644673132
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt016 AUGUSTA STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0GREENVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029601
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt01172254
IRS990/CashNonInterestBearingGrp/EOYAmt0709659
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0106623
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0true
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IRS990/CYContributionsGrantsAmt03350816
IRS990/CYGrantsAndSimilarPaidAmt0482200
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IRS990/CYOtherExpensesAmt01737614
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IRS990/CYProgramServiceRevenueAmt0133008
IRS990/CYRevenuesLessExpensesAmt0848814
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IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0true
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IRS990/Desc0THE ORGANIZATION AWARDS GRANTS TO LOCAL ARTS ORGANIZATIONS, INDIVIDUAL ARTISTS AND ARTS EDUCATION PROGRAMS IN GREENVILLE COUNTY, SOUTH CAROLINA. IN 2024, IT AWARDED OPERATING SUPPORT GRANTS TO ARTS ORGANIZATIONS AND PROJECT GRANTS TO OTHER ARTS ORGANIZATIONS, INDIVIDUALS, AND SCHOOLS. THESE GRANTS HAVE ALLOWED ARTISTS AND PRESENTING COMPANIES TO EXPAND THEIR PROGRAMS AND SERVICES. SUPPORT MADE TO LOCAL SCHOOLS IS VITAL IN ENSURING THE ARTS REMAIN AN IMPORTANT PART OF SECONDARY AND HIGHER EDUCATION. PROJECT SUPPORT GRANTS HAVE ALSO ALLOWED INDIVIDUAL ARTISTS TO TRAVEL TO DIFFERENT PLACES TO ENHANCE THEIR ABILITIES WHILE BEING GREAT AMBASSADORS FOR THE GREENVILLE ARTS SCENE.
IRS990/DescribedInSection501c3Ind0true
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IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01549575
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01525471
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01491859
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt068325
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IRS990/FeesForServicesOtherGrp/TotalAmt0401914
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
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