Civic Intelligence

Public Works

990 • Fiscal year 2021 • EIN 83-2051277

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 15, 2022

Organization ProfileWWW.PUBLICWORKSARTCENTER.ORG
135 West Richardson AveSummerville, SC 29483

(843) 900-3225

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.85x

Higher debt load relative to assets than 92% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

96th percentile

4.71x

Higher debt load relative to revenue than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

12th percentile

-17%

Higher net margin than 12% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

43rd percentile

$24,530

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

54th percentile

11%

Faster asset growth than 54% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

12th percentile

-24%

Faster revenue growth than 12% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$1,512,526

Up $152,221 (+11%) from 2020

Net Assets

Down

$225,357

Down $44,984 (-17%) from 2020

Liabilities

Up

$1,287,169

Up $197,205 (+18%) from 2020

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin12th percentile

Revenue

Down

$273,400

Down $84,987 (-24%) from 2020

Expenses

Up

$321,019

Up $167,749 (+109%) from 2020

Net Income

Down

-$47,619

Down $252,736 (-123%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2019: $65,224Liabilities 2019: $02019Assets 2020: $1,360,305Liabilities 2020: $1,089,964Net Assets 2020: $270,3412020Assets 2021: $1,512,526Liabilities 2021: $1,287,169Net Assets 2021: $225,3572021Assets 2022: $1,401,502Liabilities 2022: $1,242,214Net Assets 2022: $159,2882022Assets 2023: $1,652,367Liabilities 2023: $1,167,176Net Assets 2023: $485,1912023Assets 2024: $1,519,493Liabilities 2024: $1,123,319Net Assets 2024: $396,1742024

Highlighted filing

2021

Assets$1,512,526
Liabilities$1,287,169
Net Assets$225,357
Open 2021 Filing

Operations Trend

Revenue Growth12th percentile

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

$1.0M$500K$0-$500KRevenue 2019: $151,921Expenses 2019: $103,369Net Income 2019: $48,5522019Revenue 2020: $358,387Expenses 2020: $153,270Net Income 2020: $205,1172020Revenue 2021: $273,400Expenses 2021: $321,019Net Income 2021: -$47,6192021Revenue 2022: $49,571Expenses 2022: $115,640Net Income 2022: -$66,0692022Revenue 2023: $763,541Expenses 2023: $520,854Net Income 2023: $242,6872023Revenue 2024: $477,625Expenses 2024: $566,642Net Income 2024: -$89,0172024

Highlighted filing

2021

Revenue$273,400
Expenses$321,019
Net Income-$47,619
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 15, 2022
Return Version
2021v4.0
Gross Receipts
$273,400
Mission and Program Overview

Mission

To create a cultural hub and creative incubator, allowing artists and visitors to showcase, experience, and learn a variety of artistic disciplines, enhancing the vibrancy of downtown summerville, sc and beyond.

Incubator, allowing artists and visitors to showcase, experience, and learn a variety of artistic disciplines, enhacing the vibrancy of downtown summerville, sc and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,215,036$1,251,479▲ $36,443
Cash and Non-Interest-Bearing Accounts$142,439$129,316▼ $13,123
Prepaid Expenses and Deferred Charges$2,830$11,590▲ $8,760
Total Assets$1,360,305$1,512,526▲ $152,221
Other Assets Total-$120,141-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,085,628$1,062,738▼ $22,890
Other Liabilities-$224,431-
Accounts Payable and Accrued Expenses$4,336--
Total Liabilities$1,089,964$1,287,169▲ $197,205
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$270,341$225,357▼ $44,984
Total Net Assets Fund Balance$270,341$225,357▼ $44,984
Total Liabilities and Net Assets / Fund Balance$1,360,305$1,512,526▲ $152,221

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$896,279$53,721$950,000
Leasehold Improvements$331,735$22,958$354,693
Other Land Buildings$23,465$827$24,292
Other Assets Org$120,141--
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleBaseTotal
Jana RileyDirector$24,530$24,530

Board Members and Trustees

NameTitle
Diane FrankenbergerPresident
Celeste MiddletonDirector
Kevin MorrisseyDirector
Kevin SzostakDirector
Pam ShelbourneDirector
Wil RileyDirector
Amanda LevinerSecretary
Diane HirschTreasurer
Mike DawsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$111,328
Program Service Revenue
$149,718
Investment Income
$0
Other Revenue
$12,354
All Other Contributions
$44,500
Change in Net Assets
$-47,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,800
Salaries, Compensation, and Employee Benefits$57,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$54,879--$54,879
Depreciation Depletion$54,514--$54,514
Office Expenses$28,269$749-$29,018
Other Salaries and Wages$14,320$14,320-$28,640
Occupancy$22,875$2,542-$25,417
Current Officers, Directors, Trustees, and Key Employees$24,530--$24,530
Fees for Services Other$10,545--$10,545
Payroll Taxes$2,949$1,100-$4,049
Fees for Services Accounting-$4,042-$4,042
Fees for Services Legal-$2,500-$2,500
Advertising-$2,395-$2,395
Other Expenses$2,294--$2,294
All Other Expenses$1,314$315-$1,629
Total Functional Expenses$293,056$27,963$0$321,019
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
Line of Credit - Fnb$217,322
Payroll Liabilites$3,647
Ppp Loan$2,462
Deposit$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Public Works Arts Center
EIN
83-2051277
Phone
8439003225
Address
135 WEST RICHARDSON AVE, SUMMERVILLE, SC 29483

Signing Officer

Name
Diane Hirsch
Title
Treasurer
Phone
8439003225
Signed
2022-06-15

Organization Details

Principal Officer
Jana Riley
Formed
2019
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
60

Preparer

Firm
Jarrard Nowell & Russell LLC
Address
975 MORRISON DR, CHARLESTON, SC 29403
Preparer
William a Russell Iii
Phone
8437232768
Supplemental Narrative

Additional Explanations

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

“To create a cultural hub and creative incubator, allowing artists and visitors to showcase, experience, and learn a variety of artistic disciplines, enhancing the vibrancy of downtown summerville, sc and beyond.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13647
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22462
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT - FNB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PPP LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEPOSIT
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0120141
IRS990ScheduleD/TotalLiabilityAmt0224431
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CREATE A CULTURAL HUB AND CREATIVE INCUBATOR, ALLOWING ARTISTS AND VISITORS TO SHOWCASE, EXPERIENCE, AND LEARN A VARIETY OF ARTISTIC DISCIPLINES, ENHANCING THE VIBRANCY OF DOWNTOWN SUMMERVILLE, SC AND BEYOND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0321019
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IRS990/WebsiteAddressTxt0WWW.PUBLICWORKSARTCENTER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANE HIRSCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08439003225
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PUBLIC WORKS ARTS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0PUBL
ReturnHeader/Filer/EIN0832051277
ReturnHeader/Filer/PhoneNum08439003225
ReturnHeader/Filer/USAddress/AddressLine1Txt0135 WEST RICHARDSON AVE
ReturnHeader/Filer/USAddress/CityNm0SUMMERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029483
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202078804
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JARRARD NOWELL & RUSSELL LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0975 MORRISON DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029403
ReturnHeader/PreparerPersonGrp/PhoneNum08437232768
ReturnHeader/PreparerPersonGrp/PreparationDt02022-06-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM A RUSSELL III
ReturnHeader/ReturnTs02022-06-15T08:31:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DIANA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BRAUNBECK
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,512,526
Liabilities
$1,287,169
Net assets
$225,357
Revenue
$273,400
Expenses
$321,019
Net income
-$47,619
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.52$1.12$0.40$0.48$0.57$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.65$1.17$0.49$0.76$0.52$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.40$1.24$0.16$0.05$0.12$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.51$1.29$0.23$0.27$0.32$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.36$1.09$0.27$0.36$0.15$0.21
2019Summary only. Only limited summary data is available for this year.$0.07$0.00$0.15$0.10$0.05