Civic Intelligence

Public Works

990 • Fiscal year 2022 • EIN 83-2051277

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 25, 2023

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

0.89x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

99th percentile

25.06x

Higher debt load relative to revenue than 99% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

3rd percentile

-133%

Higher net margin than 3% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

24th percentile

-7.3%

Faster asset growth than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

2nd percentile

-82%

Faster revenue growth than 2% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$1,401,502

Down $111,024 (-7.3%) from 2021

Net Assets

Down

$159,288

Down $66,069 (-29%) from 2021

Liabilities

Down

$1,242,214

Down $44,955 (-3.5%) from 2021

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin3rd percentile

Revenue

Down

$49,571

Down $223,829 (-82%) from 2021

Expenses

Down

$115,640

Down $205,379 (-64%) from 2021

Net Income

Down

-$66,069

Down $18,450 (-39%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth24th 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

2022

Assets$1,401,502
Liabilities$1,242,214
Net Assets$159,288
Open 2022 Filing

Operations Trend

Revenue Growth2nd 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

2022

Revenue$49,571
Expenses$115,640
Net Income-$66,069
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 25, 2023
Return Version
2022v5.0
Gross Receipts
$49,571
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$1,251,479$1,191,559▼ $59,920
Cash and Non-Interest-Bearing Accounts$129,316$192,961▲ $63,645
Prepaid Expenses and Deferred Charges$11,590$11,590→ $0
Total Assets$1,512,526$1,401,502▼ $111,024
Other Assets Total$120,141$5,392▼ $114,749
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,062,738$1,240,059▲ $177,321
Other Liabilities$224,431$2,155▼ $222,276
Total Liabilities$1,287,169$1,242,214▼ $44,955
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$225,357$159,288▼ $66,069
Total Net Assets Fund Balance$225,357$159,288▼ $66,069
Total Liabilities and Net Assets / Fund Balance$1,512,526$1,401,502▼ $111,024

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$862,351$87,649$950,000
Leasehold Improvements$308,089$46,604$354,693
Other Land Buildings$21,119$3,173$24,292
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Diane FrankenbergerPresident
Brian ProtheroeDirector
Bridgette StaropoliDirector
Celeste MiddletonDirector
Colin MartinDirector
Cookie WashingtonDirector
David PowellDirector
Jana RileyDirector
Kevin MorrisseyDirector
Melanie DelgadoDirector
Amanda LevinerSecretary
Wil RileyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,820
Program Service Revenue
$34,289
Investment Income
$0
Other Revenue
$2,462
All Other Contributions
$11,520
Change in Net Assets
$-66,069
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,115
Salaries, Compensation, and Employee Benefits$13,525
Total Fundraising Expense$2,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$59,920--$59,920
Interest$15,114--$15,114
Other Salaries and Wages$6,286$6,287-$12,573
Occupancy$1,645$1,646-$3,291
Office Expenses$2,087--$2,087
Other Expenses$1,381$523$523$1,381
Payroll Taxes$476$476-$952
Fees for Services Accounting-$810-$810
Advertising-$796-$796
Fees for Services Other--$369$369
All Other Expenses$172$172$9$353
Total Functional Expenses$100,477$12,486$2,677$115,640
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
Payroll Liabilites$1,155
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
Wil Riley
Title
Treasurer
Phone
8439003225
Signed
2023-04-25

Organization Details

Principal Officer
Jana Riley
Formed
2019
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
40

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/BuildingsGrp/BookValueAmt0862351
IRS990ScheduleD/BuildingsGrp/DepreciationAmt087649
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0950000
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021119
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03173
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024292
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01191559
IRS990ScheduleD/TotalLiabilityAmt02155
IRS990/ScheduleJRequiredInd0false
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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/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalOtherProgSrvcRevenueAmt034289
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0WWW.PUBLICWORKSARTCENTER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WIL RILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08439003225
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-25
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02023-04-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM A RUSSELL III
ReturnHeader/ReturnTs02023-05-02T13:37:10-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DIANA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BRAUNBECK
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,401,502
Liabilities
$1,242,214
Net assets
$159,288
Revenue
$49,571
Expenses
$115,640
Net income
-$66,069
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