2025-01-30T15:05:15-05:00 2024-06-30 570522539 SHEHEEN HANCOCK & GODWIN LLP PO BOX 428 CAMDEN SC 290210428 990 2023-07-01 570522276 ARTS CENTER OF KERSHAW COUNTY INC ARTS 8034257676 PO BOX 1498 CAMDEN SC 29021 DAWN PATTON EXECUTIVE DIRECTOR 8034257676 2025-01-28 true false TRACY L FAILE CPA P01640309 8034321424 2025-01-28 2023 2025-03-06 01:10:19Z DAWN PATTON 810 LYTTLETON ST CAMDEN SC 29020 1494687 false X WWW.ARTSCENTERKC.ORG X 1974 SC 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, ENTERTAINMENT IN THE ARTS, TO PROMOTE LIFE-LONG LEARNING, AND TO PROVIDE OPPORTUNITIES TO EXPERIENCE AND PARTICIPATE IN THE ARTS. 16 16 6 0 336559 620879 227611 264016 -5277 68574 27040 32672 585933 986141 0 0 243220 210671 0 14990 593969 642124 837189 852795 -251256 133346 2581234 3064611 37762 315523 2543472 2749088 X THE MISSION OF THE ARTS CENTER OF KERSHAW COUNTY IS TO CREATE AN ENFIRONMENT THAT PROMOTES ARTISTIC AND CULTURAL EXPERIENCES AND PROVIDES SUPERIOR EDUCATIONAL, INSTRUCTIONAL AND ENTERTAINMENT OPPORTUNITIES THAT ELEVATE AND ENRICH THE COMMUNITY FOR ALL RESIDENTS OF KERSHAW COUNTY. false false 392185 264016 PROVIDE FINE ARTS AND PRFORMING ARTS TO THE RESIDENTS OF CAMDEN, SOUTH CAROLINA AND OTHERS IN THE KERSHAW COUNTY AREA THROUGH CLASSES, EVENTS, AND OTHER PROGRAMS. 288130 ALL OTHER PROGRAM SERVICES 288130 680315 true true false false false false false true false true true false true false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 59 0 true 6 true false false false false false false false false false false false false false false X 16 16 false false false false false false false true true false true true true true true true true true true true false SC X X X CANTEY TILLER PIERCE AND GREEN 8034257676 1204 BROAD STREET CAMDEN SC 29020 DAWN PATTON EXECUTIVE DI 40.00 X 71400 0 0 MISSY FERGUSON-PEEBLES PRESIDENT 3.00 X 0 0 0 MARY ELLEN GREEN EX OFFICIO P 3.00 X 0 0 0 REGINA MCDONALD VICE PRESIDE 2.00 X 0 0 0 LYNN BENNETT SECRETARY 2.00 X 0 0 0 ANTHONY BRACY TREASURER 2.00 X 0 0 0 BOYKIN BEARD BOARD MEMBER 1.00 X 0 0 0 BILL DEWITT MEMBER-AT-LA 2.00 X 0 0 0 CHARLOTTE HODGE BOARD MEMBER 1.00 X 0 0 0 CHRIS MATNEY BOARD MEMBER 1.00 X 0 0 0 KATHY STITT MEMBER-AT-LA 2.00 X 0 0 0 GEORGE CARRUTH BOARD MEMBER 1.00 X 0 0 0 CLAUDE EICHELBERGER BOARD MEMBER 1.00 X 0 0 0 DIONNE HOUGH BOARD MEMBER 1.00 X 0 0 0 LEE INABINET BOARD MEMBER 1.00 X 0 0 0 ANGIE MORGAN BOARD MEMBER 1.00 X 0 0 0 AMY TINSLEY BOARD MEMBER 1.00 X 0 0 0 SALLIE HARRELL BOARD MEMBER 1.00 X 0 0 0 ANNE CONDER BOARD MEMBER 1.00 X 0 0 0 71400 false false false 620879 620879 FEES AND ADMISSIONS 711300 264016 264016 264016 54593 54593 522527 508546 13981 13981 13981 RENTAL INCOME 711300 29355 29355 OTHER INCOME 711300 3317 3317 32672 986141 310669 54593 X 191838 137792 45212 8834 602 602 18231 10541 7014 676 30125 30125 225383 202669 21994 720 49373 49373 15158 9011 6147 15378 5244 10134 43089 38780 4309 826 743 83 66055 62752 3303 15259 13733 1526 PRODUCTION EXPENSE 113982 105042 8940 LEASE/MAINTENANCE CONTRAC 26267 23641 2626 JANITORIAL SERVICES 17700 15930 1770 DEVELOPMENT 6576 6576 16953 5064 7129 4760 852795 680315 157490 14990 686965 864734 5000 7411 750 2588409 1768626 573827 819783 1169721 1229825 144971 142858 2581234 3064611 19776 35388 5655 269117 12331 11018 37762 315523 X 1264815 1512231 1278657 1236857 2543472 2749088 2581234 3064611 133346 69700 8940 -6370 X false true X true false X 1057831 334722 490253 336559 620879 2840244 1057831 334722 490253 336559 620879 2840244 987364 1852880 48815 43364 44295 31324 54593 222391 3574 3574 3066209 1196706 0.60430 0.54660 X PART II, LINE 10 3,574 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 135814 X false 1169721 116915 56812 1229824 1166256 67709 64244 1169721 1348904 -132657 49991 1166256 1232360 158259 41715 1348904 1273290 3292 44222 1232360 0.80000 0.20000 false false 142000 142000 1931057 1575026 356031 489432 167680 321752 25920 25920 819783 PROGRAM RELATED INVESTMENTS 1229825 F 1229825 LEASE LIABILITY 7463 RICHLAND KIRKLAND FUNDS 3000 FUNDS HELD IN TRUST 555 11018 X 1058411 69700 8940 78640 979771 6370 6370 986141 852795 852795 852795 SCHEDULE D, PAGE 2, PART III, LINE 4 ARTWORKS DONATED TO THE CENTER'S 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, 2024. 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 COLLECTION. THE COLLECTION WAS ON "PERMANENT LOAN" TO THE CENTER AT THE TIME OF MRS. SCOTT'S DEATH. SINCE THAT TIME, NO DETEMINATION OF OWNERSHIP HAS BEEN MADE THOUGH THE COLLECTION IS STILL ON EXHIBIT AT THE CENTER. SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS 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 CENTER'S PROGRAMS. SCHEDULE D, PAGE 3, PART X THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED NEW GUIDANCE AND ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE CENTER ADOPTED THIS NEW GUIDANCE FOR THE FISCAL YEAR ENDED JUNE 30, 2011. MANAGEMENT EVALUATED THE CENTER'S TAX POSITION AND CONCLUDED THAT THE CENTER HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE GUIDANCE. FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE ARTS CENTER OF KERSHAW COUNTY IS TO CREATE AN ENFIRONMENT THAT PROMOTES ARTISTIC AND CULTURAL EXPERIENCES AND PROVIDES SUPERIOR EDUCATIONAL, INSTRUCTIONAL AND ENTERTAINMENT OPPORTUNITIES THAT ELEVATE AND ENRICH THE COMMUNITY FOR ALL RESIDENTS OF KERSHAW COUNTY. FORM 990, PAGE 2, PART III, LINE 4D ALL OTHER PROGRAM SERVICES FORM 990, PAGE 6, PART VI, LINE 11B UPON COMPLETION, THE FORM 990 IS GIVEN TO THE ORGANIZATION'S EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR 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, PAGE 6, PART VI, LINE 12C ANNUAL REVIEWS ARE HELD WITH EXECTIVE DIRECTOR TO DETERMINE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PAGE 6, PART VI, LINE 15A 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 PERFORMANCE EVALUATION. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD REVIEWS THE PERFORMANCE AND SALARY ON A YEARLY BASIS, AND THE BOARD PRESIDENT MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS PERFORMANCE EVALUATION. FORM 990, PAGE 6, PART VI, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE ON GUIDESTAR AND UPON A FORMAL WRITTEN REQUEST TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON A FORMAL WRITTEN REQUEST TO THE BOARD FORM 990, PART IX, LINE 11G PROFESSIONAL FEES 167,389 21,994 0 MARKETING CONTRACTOR 35,280 0 720 TOTAL 202,669 21,994 720