Civic Intelligence

Palmetto State Arts Education

990 • Fiscal year 2018 • EIN 57-0853470

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

2017 Briarwood RoadGreenwood, SC 29646

(864) 993-8396

Siviq Scores

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

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

64th percentile

0.01x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$33,200

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

8th percentile

-51%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

33rd percentile

-10%

Faster revenue growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$32,063

Down $33,794 (-51%) from 2017

Net Assets

Down

$30,170

Down $33,649 (-53%) from 2017

Liabilities

Down

$1,893

Down $145 (-7.1%) from 2017

Revenue

Down

$206,467

Down $23,963 (-10%) from 2017

Expenses

Down

$240,116

Down $3,363 (-1.4%) from 2017

Net Income

Down

-$33,649

Down $20,600 (-158%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $92,868Liabilities 2011: $36,327Net Assets 2011: $56,5412011Assets 2012: $48,266Liabilities 2012: $8,891Net Assets 2012: $39,3752012Assets 2013: $63,156Liabilities 2013: $31,099Net Assets 2013: $32,0572013Assets 2014: $83,191Liabilities 2014: $32,366Net Assets 2014: $50,8252014Assets 2015: $78,727Liabilities 2015: $1,140Net Assets 2015: $77,5872015Assets 2016: $78,478Liabilities 2016: $1,610Net Assets 2016: $76,8682016Assets 2017: $65,857Liabilities 2017: $2,038Net Assets 2017: $63,8192017Assets 2018: $32,063Liabilities 2018: $1,893Net Assets 2018: $30,1702018Assets 2019: $56,707Liabilities 2019: $1,064Net Assets 2019: $55,6432019Assets 2020: $99,832Liabilities 2020: $0Net Assets 2020: $99,8322020Assets 2021: $125,750Liabilities 2021: $1,118Net Assets 2021: $124,6322021Assets 2022: $93,281Liabilities 2022: $4,731Net Assets 2022: $88,5502022Assets 2023: $104,019Liabilities 2023: $5,938Net Assets 2023: $98,0812023Assets 2024: $142,051Liabilities 2024: $4,335Net Assets 2024: $137,7162024

Highlighted filing

2018

Assets$32,063
Liabilities$1,893
Net Assets$30,170

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $133,575Expenses 2011: $104,953Net Income 2011: $28,6222011Revenue 2012: $24,835Expenses 2012: $42,001Net Income 2012: -$17,1662012Expenses 2013: $70,9422013Revenue 2014: $123,790Expenses 2014: $105,022Net Income 2014: $18,7682014Revenue 2015: $145,494Expenses 2015: $120,009Net Income 2015: $25,4852015Revenue 2016: $209,680Expenses 2016: $210,399Net Income 2016: -$7192016Revenue 2017: $230,430Expenses 2017: $243,479Net Income 2017: -$13,0492017Revenue 2018: $206,467Expenses 2018: $240,116Net Income 2018: -$33,6492018Revenue 2019: $305,864Expenses 2019: $280,391Net Income 2019: $25,4732019Revenue 2020: $226,419Expenses 2020: $180,760Net Income 2020: $45,6592020Revenue 2021: $226,105Expenses 2021: $200,212Net Income 2021: $25,8932021Revenue 2022: $239,384Expenses 2022: $275,107Net Income 2022: -$35,7232022Revenue 2023: $247,639Expenses 2023: $238,108Net Income 2023: $9,5312023Revenue 2024: $296,195Expenses 2024: $257,164Net Income 2024: $39,0312024

Highlighted filing

2018

Revenue$206,467
Expenses$240,116
Net Income-$33,649
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$206,467
Mission and Program Overview

Mission

To advance learning in and through the arts for all students. Psae works to build a brighter future for south carolina by ensuring the continued growth and expansion of arts education as an essential component of every childs education. Working closely with other statewide organizations, psae works to develop and deliver quality programs that address the needs of teachers and administrators as they strive to create and grow quality arts programs in our schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,661$19,241▼ $39,420
Prepaid Expenses and Deferred Charges$7,196$12,822▲ $5,626
Total Assets$65,857$32,063▼ $33,794
Liabilities
Other Liabilities$1,600$1,575▼ $25
Accounts Payable and Accrued Expenses$438$318▼ $120
Total Liabilities$2,038$1,893▼ $145
Net Assets / Fund Balance
Unrestricted Net Assets$54,132$20,531▼ $33,601
Temporarily Rstr Net Assets$9,687$9,639▼ $48
Total Net Assets Fund Balance$63,819$30,170▼ $33,649
Total Liabilities and Net Assets / Fund Balance$65,857$32,063▼ $33,794
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eve Walling-wohlfordExecutive DiPT$33,200$33,200

Board Members and Trustees

NameTitle
Larry BarnfieldChair
Kerry Kuhlkin-hornsbyChair Elect
Carol BakerPast Chair
Ashley Kerns BrownBoard Member
Becky PearsonBoard Member
Bradley WingateBoard Member
Brooks AmickBoard Member
Cindy RiddleBoard Member
Connie FrithBoard Member
Frank BakerBoard Member
Gail Hubbard-mackBoard Member
James Stroman SrBoard Member
Jed DearyburyBoard Member
Jeffery GainesBoard Member
Joseph FoxBoard Member
Karen AlexanderBoard Member
Katy DallasBoard Member
Minuette FloydBoard Member
Nancy PopeBoard Member
Robin BerlinskyBoard Member
Valerie MorrisBoard Member
Carrie Ann PowerEx-officio M
Christine FisherEx-officio M
Gp McleerEx-officio M
Ava HughesSecretary
David PlattsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$137,479
Program Service Revenue
$68,988
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,525
Change in Net Assets
$-33,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$201,376
Salaries, Compensation, and Employee Benefits$35,740
Professional Fundraising Fees$3,000
Total Fundraising Expense$3,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$94,477--$94,477
Current Officers, Directors, Trustees, and Key Employees$27,500$5,700-$33,200
Occupancy$14,322--$14,322
Fees for Services Accounting$1,700$5,300-$7,000
Travel$5,759$750-$6,509
Office Expenses$1,951$1,625-$3,576
Fees for Services Professional Fundraising--$3,000$3,000
Information Technology$1,128$1,592-$2,720
Payroll Taxes$2,104$436-$2,540
Other Expenses$1,000$1,799-$1,000
Insurance-$956-$956
Conferences and Meetings-$393-$393
All Other Expenses$254$118-$372
Fees for Services Legal-$52-$52
Total Functional Expenses$218,395$18,721$3,000$240,116
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$3,000
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 Related$1,575
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

The executive director reviewed the tax return before it was filed.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest is included in a statement in the board member agreement in the board manual as stated below: as a member of the psae board, i agree to act in the best interest of the organization and recuse myself from discussions and votes where i have a conflict of interest.

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

Board approves executive director's salary on an annual basis. The process begins with a discussion in the executive committee and once recommendation is made, the treasurer takes to the board for approval.

Form 990, Page 6, Part VI, Line 19

Documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Palmetto State Arts
EIN
57-0853470
Address
2017 BRIARWOOD ROAD, GREENWOOD, SC 29646

Signing Officer

Name
Eve Walling-wohlford
Title
Executive Director
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eve Walling-wohlford
Formed
1987
Voting Board Members
26
Independent Board Members
26
Employees
1

Preparer

Firm
Burkett Burkett & Burkett Cpas Pa
Address
128 E MAIN STREET SUITE 201, ROCK HILL, SC 29730-4540
Preparer
William Drinnon CPA
Phone
8033251660
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To advance learning in and through the arts for all students. Psae works to build a brighter future for south carolina by ensuring the continued growth and expansion of arts education as an essential component of every childs education. Working closely with other statewide organizations, psae works to develop and deliver quality programs that address the needs of teachers and administrators as they strive to create and grow quality arts programs in our schools.

Form 990, Page 2, Part III, Line 4D

(4)the rising stars program: this six-program series presents artistically gifted students ages 9 through 18. The goal of the rising stars series is to provide a high profile performance venue that focuses on the many artistically gifted students. Each performance features five to seven individuals or ensembles that are gifted in classical dance, creative writing, classical music, theatre, or visual art. (5) strategic arts planning institute: this institute is designed to support schools and districts in writing a strategic arts plan. Schools and districts must bring a planning team of 4 -5 participants to the institute to write a comprehensive strategic arts plan that includes dance, design, media arts, music, theatre, and visual arts. The purpose of developing a strategic arts plan is to significantly improve student achievement in the visual and performing arts based on the implementation of the 2017 sc visual and performing arts standards. This institute is provided for participants who currently need help with their strategic arts plan and/or grants management, who are interested in creating innovative opportunities in the arts for their students, or who have never written a strategic plan for the arts. (6) gallup student poll project: with the sc board of education's adoption of a profile of the sc graduate comes a statewide, refined focus on the knowledge, skills and characteristics needed for students to be successful in higher learning and careers. The skills and characteristics outlined in this profile include creativity and innovation, critical thinking and problem solving, collaboration and teamwork, communication, self-direction, global perspective, perseverance, work ethic, and interpersonal skills. An arts education offers a path to these competencies, nurturing students' creativity, curiosity, and academic motivation. Arts education allows for deep engagement with learning by helping students understand and be understood, define and sustain community, and foster the creativity, critical thinking, self-discipline, work ethic, and problem-solving skills necessary for success. And in order to ensure the continued growth and expansion of arts education, there is a need for data that is methodologically sound and statistically valid that can support the value of arts in the curriculum. The use of the gallup student poll is a first step in providing this type of data.

Form 990, Part IX, Line 11G

Program contractors 10,100 0 0 program contractors 42,075 0 0 program contractors 1,200 0 0 program contractors 8,602 0 0 program contractors 22,100 0 0 program contractors 1,400 0 0 consultant 3,000 0 0 consultant 1,710 0 0 consultant 3,000 0 0 consultant 1,290 0 0 total 94,477 0 0

Form 990, Page 12, Part XII, Line 3B

Did not reach 750,000 dollar threshold.

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IRS990/MissionDesc0TO ADVANCE LEARNING IN AND THROUGH THE ARTS FOR ALL STUDENTS. PSAE WORKS TO BUILD A BRIGHTER FUTURE FOR SOUTH CAROLINA BY ENSURING THE CONTINUED GROWTH AND EXPANSION OF ARTS EDUCATION AS AN ESSENTIAL COMPONENT OF EVERY CHILDS EDUCATION. WORKING CLOSELY WITH OTHER STATEWIDE ORGANIZATIONS, PSAE WORKS TO DEVELOP AND DELIVER QUALITY PROGRAMS THAT ADDRESS THE NEEDS OF TEACHERS AND ADMINISTRATORS AS THEY STRIVE TO CREATE AND GROW QUALITY ARTS PROGRAMS IN OUR SCHOOLS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ARTS ASSESSMENT INSTITUTE: THIS INSTITUTE IS TAUGHT BY A MASTER TEACHER OR PROFESSOR IN VISUAL ARTS AND MUSIC WITH TEACHING COACHES TO HELP ASSIST PARTICIPANTS IN DEVELOPING ARTS ASSESSMENTS TO DETERMINE KNOWLEDGE AND SKILLS BASED ON THE CURRENT STATE ARTS STANDARDS. PARTICIPANTS WILL STUDY THE PURPOSES AND USES OF BEST PRACTICES IN ARTS ASSESSMENT, ALIGN ASSESSMENTS WITH LOCAL AND STATE STANDARDS, DEVELOP STANDARDS BASED STUDENT LEARNING OBJECTIVES, AND DESIGN AND EMBED ASSESSMENT STRATEGIES WITHIN INSTRUCTIONAL LESSONS AND UNITS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0(3)THE JOINT ARTS ADMINISTRATORS INSTITUTE: THIS PROGRAM PROVIDES "A PROFESSIONAL LEARNING OPPORTUNITY FOR DISTRICT ARTS COORDINATORS AND ADMINISTRATORS OF SCHOOLS UTILIZING AN ARTS-FOCUSED CURRICULUM". TWICE A YEAR, THE JOINT ARTS ADMINISTRATORS INSTITUTE OFFERS AN OPPORTUNITY FOR ADMINISTRATORS TO FOCUS ON THEIR UNIQUE NEEDS AND DEMANDS IN DELIVERING QUALITY ARTS EDUCATION TO THEIR STUDENTS. MEETING FOR TWO DAYS IN LATE WINTER AND ONE IN MID-SUMMER, THE INSTITUTE HAS PROVEN TO PROVIDE A FORUM FOR THE EXCHANGE OF IDEAS AND STRATEGIES AMONG PEERS AS WELL A CONDUIT FOR CURRENT, RELEVANT INFORMATION DIRECTLY AFFECTING ADMINISTRATORS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0(4)THE RISING STARS PROGRAM: THIS SIX-PROGRAM SERIES PRESENTS ARTISTICALLY GIFTED STUDENTS AGES 9 THROUGH 18. THE GOAL OF THE RISING STARS SERIES IS TO PROVIDE A HIGH PROFILE PERFORMANCE VENUE THAT FOCUSES ON THE MANY ARTISTICALLY GIFTED STUDENTS. EACH PERFORMANCE FEATURES FIVE TO SEVEN INDIVIDUALS OR ENSEMBLES THAT ARE GIFTED IN CLASSICAL DANCE, CREATIVE WRITING, CLASSICAL MUSIC, THEATRE, OR VISUAL ART. (5) STRATEGIC ARTS PLANNING INSTITUTE: THIS INSTITUTE IS DESIGNED TO SUPPORT SCHOOLS AND DISTRICTS IN WRITING A STRATEGIC ARTS PLAN. SCHOOLS AND DISTRICTS MUST BRING A PLANNING TEAM OF 4 -5 PARTICIPANTS TO THE INSTITUTE TO WRITE A COMPREHENSIVE STRATEGIC ARTS PLAN THAT INCLUDES DANCE, DESIGN, MEDIA ARTS, MUSIC, THEATRE, AND VISUAL ARTS. THE PURPOSE OF DEVELOPING A STRATEGIC ARTS PLAN IS TO SIGNIFICANTLY IMPROVE STUDENT ACHIEVEMENT IN THE VISUAL AND PERFORMING ARTS BASED ON THE IMPLEMENTATION OF THE 2017 SC VISUAL AND PERFORMING ARTS STANDARDS. THIS INSTITUTE IS PROVIDED FOR PARTICIPANTS WHO CURRENTLY NEED HELP WITH THEIR STRATEGIC ARTS PLAN AND/OR GRANTS MANAGEMENT, WHO ARE INTERESTED IN CREATING INNOVATIVE OPPORTUNITIES IN THE ARTS FOR THEIR STUDENTS, OR WHO HAVE NEVER WRITTEN A STRATEGIC PLAN FOR THE ARTS. (6) GALLUP STUDENT POLL PROJECT: WITH THE SC BOARD OF EDUCATION'S ADOPTION OF A PROFILE OF THE SC GRADUATE COMES A STATEWIDE, REFINED FOCUS ON THE KNOWLEDGE, SKILLS AND CHARACTERISTICS NEEDED FOR STUDENTS TO BE SUCCESSFUL IN HIGHER LEARNING AND CAREERS. THE SKILLS AND CHARACTERISTICS OUTLINED IN THIS PROFILE INCLUDE CREATIVITY AND INNOVATION, CRITICAL THINKING AND PROBLEM SOLVING, COLLABORATION AND TEAMWORK, COMMUNICATION, SELF-DIRECTION, GLOBAL PERSPECTIVE, PERSEVERANCE, WORK ETHIC, AND INTERPERSONAL SKILLS. AN ARTS EDUCATION OFFERS A PATH TO THESE COMPETENCIES, NURTURING STUDENTS' CREATIVITY, CURIOSITY, AND ACADEMIC MOTIVATION. ARTS EDUCATION ALLOWS FOR DEEP ENGAGEMENT WITH LEARNING BY HELPING STUDENTS UNDERSTAND AND BE UNDERSTOOD, DEFINE AND SUSTAIN COMMUNITY, AND FOSTER THE CREATIVITY, CRITICAL THINKING, SELF-DISCIPLINE, WORK ETHIC, AND PROBLEM-SOLVING SKILLS NECESSARY FOR SUCCESS. AND IN ORDER TO ENSURE THE CONTINUED GROWTH AND EXPANSION OF ARTS EDUCATION, THERE IS A NEED FOR DATA THAT IS METHODOLOGICALLY SOUND AND STATISTICALLY VALID THAT CAN SUPPORT THE VALUE OF ARTS IN THE CURRICULUM. THE USE OF THE GALLUP STUDENT POLL IS A FIRST STEP IN PROVIDING THIS TYPE OF DATA.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.42$0.04$1.38$2.96$2.57$0.39
2023Detailed filing. Detailed filing data is available for this year.$1.04$0.06$0.98$2.48$2.38$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.05$0.89$2.39$2.75$0.36
2021Detailed filing. Detailed filing data is available for this year.$1.26$0.01$1.25$2.26$2.00$0.26
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$2.26$1.81$0.46
2019Detailed filing. Detailed filing data is available for this year.$0.57$0.01$0.56$3.06$2.80$0.25
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.02$0.30$2.06$2.40$0.34
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.02$0.64$2.30$2.43$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.77$2.10$2.10$0.01
2015Summary only. Only limited summary data is available for this year.$0.79$0.01$0.78$1.45$1.20$0.25
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.32$0.51$1.24$1.05$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.31$0.32$0.71
2012Summary only. Only limited summary data is available for this year.$0.48$0.09$0.39$0.25$0.42$0.17
2011Summary only. Only limited summary data is available for this year.$0.93$0.36$0.57$1.34$1.05$0.29
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • <$500k nonprofits