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Nonprofiteer
← CHAPMAN CULTURAL CENTER INC

Form 990 for tax year 2023

Filed by CHAPMAN CULTURAL CENTER INC.

What the amendment changed

Compared with the return it replaced , filed 14 May 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$3,134,881
Total expenses
$3,623,000
Contributions and grants received
$1,369,594
Grants paid
$405,431
Program service revenue
$616,514
Investment income
$28,677
Other revenue
$1,120,096
Total assets, end of year
$30,802,188
Total liabilities, end of year
$319,866
Net assets or fund balances, end of year
$30,482,322
Program services expenses (Part IX)
$3,023,893
Management and general expenses
$362,676
Fundraising expenses
$236,431
Program service expenses (Part III)
$3,023,893

Program services were 83.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $868,166

  • 1f · All other contributions, gifts and grants

    $501,428

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Program related rent

    total $510,598 · related or exempt $510,598 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: School fees

    total $36,168 · related or exempt $36,168 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: ticket sales

    total $69,748 · related or exempt $69,748 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $28,677 · related or exempt $0 · unrelated business $0 · excluded $28,677

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $233,034 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $233,034 · personal property $0

  • 6d · Net rental income or loss

    total $233,034 · related or exempt $233,034 · unrelated business $0 · excluded $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 11a · Other revenue: miscellaneous

    total $146,803 · related or exempt $146,803 · unrelated business $0 · excluded $0

  • 11b · Other revenue: all other div/int/(un)realized gains investments

    total $740,259 · related or exempt $0 · unrelated business $0 · excluded $740,259

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $887,062

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $405,431 · program services $405,431

  • 7 · Other salaries and wages

    total $855,894 · program services $547,858 · management and general $131,418 · fundraising $176,618

  • 8 · Pension plan contributions

    total $15,834 · program services $10,136 · management and general $2,431 · fundraising $3,267

  • 9 · Other employee benefits

    total $76,536 · program services $54,576 · management and general $6,703 · fundraising $15,257

  • 10 · Payroll taxes

    total $62,837 · program services $40,243 · management and general $9,349 · fundraising $13,245

  • 11a · Fees: management

    total $45,600 · management and general $45,600

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $23,426 · management and general $23,426

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $43,408 · management and general $43,408

  • 11g · Fees: other

    total $286,550 · program services $253,585 · management and general $9,159 · fundraising $23,806

  • 12 · Advertising and promotion

    total $18,717 · program services $18,717

  • 13 · Office expenses

    total $7,146 · program services $4,460 · management and general $751 · fundraising $1,935

  • 14 · Information technology

    total $22,257 · program services $22,257

  • 16 · Occupancy

    total $483,785 · program services $483,785

  • 17 · Travel

    total $25,152 · program services $22,204 · management and general $2,948

  • 19 · Conferences, conventions and meetings

    total $3,952 · program services $2,477 · management and general $1,272 · fundraising $203

  • 20 · Interest

    total $10,524 · management and general $10,524

  • 22 · Depreciation, depletion and amortization

    total $985,652 · program services $966,052 · management and general $17,500 · fundraising $2,100

  • 23 · Insurance

    total $69,992 · program services $52,425 · management and general $17,567

  • 24a · Other expenses: Equipment rental-lease

    total $58,035 · program services $17,415 · management and general $40,620

  • 24b · Other expenses: Miscellaneous

    total $21,670 · program services $21,670 · management and general $0

  • 24c · Other expenses: Telephone

    total $29,106 · program services $29,106 · management and general $0

  • 24d · Other expenses: Special events

    total $10,815 · program services $10,815 · management and general $0

  • 24e · All other expenses

    total $60,681 · program services $60,681

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $708,942 · end of year $589,542

  • 2 · Savings and temporary cash investments

    beginning of year $207,201 · end of year $80,779

  • 3 · Pledges and grants receivable

    beginning of year $5,450 · end of year $11,250

  • 4 · Accounts receivable

    beginning of year $24,783 · end of year $15,795

  • 8 · Inventories for sale or use

    beginning of year $1,045,168 · end of year $1,045,168

  • 9 · Prepaid expenses and deferred charges

    beginning of year $39,580 · end of year $19,415

  • 10a · Land, buildings and equipment: cost or other basis

    $36,928,489

  • 10b · Land, buildings and equipment: accumulated depreciation

    $16,443,070

  • 10c · Land, buildings and equipment, net

    beginning of year $21,391,859 · end of year $20,485,419

  • 13 · Investments: program-related

    beginning of year $7,927,969 · end of year $8,554,820

  • 17 · Accounts payable and accrued expenses

    beginning of year $78,531 · end of year $125,642

  • 19 · Deferred revenue

    beginning of year $2,800

  • 24 · Unsecured notes and loans payable

    beginning of year $299,178 · end of year $194,224

  • 27 · Net assets without donor restrictions

    beginning of year $22,865,295 · end of year $21,867,161

  • 28 · Net assets with donor restrictions

    beginning of year $8,105,148 · end of year $8,615,161

Mission and programs · 2023

Mission

To provide cultural leadership for greater Spartanburg by developing, strengthening and promoting the scope, excellence and educational role of the arts, humanities and science, and to further their significance in the life of our community.

  • Grants to other non profit art organizations for operating expenses and artist assistance grants (Outreach). Revenues are made up of $25,000 Cultural District Sponsorship, and $222,443 Federal Grants (01 rep). Code 711310

    Expenses $597,618 · Grants $405,431 · Revenue $247,443

  • Arts-in-education programs conducted at various schools and other locations (Education). Code 711310

    Expenses $131,155 · Revenue $71,168

  • All other programs

    Expenses $2,295,120 · Revenue $2,047,334

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Daniel Mayer

    President and CEO

    Total calculated
    $137,621
    From this org
    $137,621
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $108,333
    Bonus
    $5,000
    Other
    $24,288
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $137,621

  • Daniel Craig

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Isabel Forbes

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Rhonda Gibson

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Linda Hannon

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Emma Harrill

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Jennifer Januchowwski

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Rick Jolley

    trustee

    Total calculated
    $0
    Hours/week
    0

  • David McCutchen

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Brian Murdoch

    Treasurer

    Total calculated
    $0
    Hours/week
    0

  • Betsy Neely-Sikma

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Lori McMillian

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Jeff Stevens

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Bill Robinson

    Vice-President

    Total calculated
    $0
    Hours/week
    0

  • Joe Wifert

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Travis Moore

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Bill Dunlap

    trustee

    Total calculated
    $0
    Hours/week
    0

  • David Britt

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Bridget Kirkland

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Mary Levens

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Shane Martin

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Erica Brown

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Karen Calhoun

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Dennis Chapman-Hughes

    trustee

    Total calculated
    $0
    Hours/week
    0

  • Brant Bynum

    Immediate past president

    Total calculated
    $0
    Hours/week
    0

  • Stan Parker

    Secretary

    Total calculated
    $0
    Hours/week
    0

  • Laura Montgomery

    President

    Total calculated
    $0
    Hours/week
    0

  • Blake Spencer

    trustee

    Total calculated
    $0
    Hours/week
    0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 3
The President and CEO is appointed by the board, and is responsible to the board. The board meets a number of times per year, and in those meetings the President and CEO gives an overview of the current situation, as well as his plans for the future. Furthermore, the President and CEO meets monthly with the chair of the board, 2 others, and the interim CFO to discuss the financials. The compensation is established by the board, and communicated to the President and CEO by the chair of the board.
Schedule J, Part I, Line 4
The former President and CEO, Mr. Mayer, left in April 2024 but received payments in the period after.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202532199349301018

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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