Form 990 for tax year 2023

Filed by FINE ARTS CENTER PARTNERS.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 23 August 2024. 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.

Program services expenses: $181,827 changed to $202,391
Management and general expenses: $63,156 changed to $42,592
Program service expenses (Part III): $181,827 changed to $202,391

Totals

Total revenue: $243,778
Total expenses: $244,893
Contributions and grants received: $219,109
Grants paid: $46,662
Program service revenue: $19,565
Investment income: $5,104
Other revenue: $0
Total assets, end of year: $164,291
Total liabilities, end of year: $0
Net assets or fund balances, end of year: $164,291
Program services expenses (Part IX): $181,827
Management and general expenses: $63,156
Fundraising expenses: $0
Program service expenses (Part III): $181,827

Program services were 74.2% 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)

$0
1f · All other contributions, gifts and grants

$219,109
1g · Noncash contributions included above

$0
2a · Program service revenue: Musical Groups and Artists

total $19,565 · related or exempt $19,565 · unrelated business $0 · excluded $0
2b · Program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
2c · Program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
2d · Program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
2e · Program service revenue

total $0 · related or exempt $0 · 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 $5,104 · related or exempt $0 · unrelated business $0 · excluded $0
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 $0 · personal property $0
6b · Less rental expenses

real property $0 · personal property $0
6c · Rental income or loss

real property $0 · personal property $0
6d · Net rental income or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
7a · Gross sales of assets other than inventory

securities $0 · other assets $0
7b · Less cost or other basis and sales expenses

securities $0 · other assets $0
7c · Gain or loss

securities $0 · other assets $0
7d · Net gain or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $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
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
10a · Gross sales of inventory

$0
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11a · Other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11b · Other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11c · Other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11d · All other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0 · program services $0
2 · Grants to domestic individuals

total $46,662 · program services $46,662
3 · Grants to foreign organizations and individuals

total $0 · program services $0
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $0 · program services $0 · management and general $0 · fundraising $0
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $0 · program services $0 · management and general $0 · fundraising $0
8 · Pension plan contributions

total $0 · program services $0 · management and general $0 · fundraising $0
9 · Other employee benefits

total $0 · program services $0 · management and general $0 · fundraising $0
10 · Payroll taxes

total $0 · program services $0 · management and general $0 · fundraising $0
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $0 · program services $0 · management and general $0 · fundraising $0
11c · Fees: accounting

total $0 · program services $0 · management and general $0 · fundraising $0
11d · Fees: lobbying

total $0 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $0 · program services $0 · management and general $0 · fundraising $0
11g · Fees: other

total $3,780 · program services $0 · management and general $3,870 · fundraising $0
12 · Advertising and promotion

total $29,202 · program services $0 · management and general $29,202 · fundraising $0
13 · Office expenses

total $2,071 · program services $0 · management and general $2,071 · fundraising $0
14 · Information technology

total $963 · program services $0 · management and general $963 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $0 · program services $0 · management and general $0 · fundraising $0
17 · Travel

total $0 · program services $0 · management and general $0 · fundraising $0
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $0 · program services $0 · management and general $0 · fundraising $0
20 · Interest

total $0 · program services $0 · management and general $0 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $0 · program services $0 · management and general $0 · fundraising $0
23 · Insurance

total $1,593 · program services $0 · management and general $1,593 · fundraising $0
24a · Other expenses: Equipment Purchases for Fine Arts Center

total $6,686 · program services $6,686 · management and general $0 · fundraising $0
24b · Other expenses: Venues and Services for Student Performances

total $20,564 · program services $0 · management and general $20,564 · fundraising $0
24c · Other expenses: Guest Artists and Guest Teachers

total $100,995 · program services $100,995 · management and general $0 · fundraising $0
24d · Other expenses: Other FAC Program and Faculty Support

total $27,484 · program services $27,484 · management and general $0 · fundraising $0
24e · All other expenses

total $4,893 · program services $0 · management and general $4,893 · fundraising $0
26 · Joint costs (an allocation of the lines above)

total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $63,489 · end of year $63,863
2 · Savings and temporary cash investments

beginning of year $101,917 · end of year $100,428
3 · Pledges and grants receivable

beginning of year $0 · end of year $0
4 · Accounts receivable

beginning of year $0 · end of year $0
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $0 · end of year $0
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $0
10a · Land, buildings and equipment: cost or other basis

$0
10b · Land, buildings and equipment: accumulated depreciation

$0
10c · Land, buildings and equipment, net

beginning of year $0 · end of year $0
11 · Investments: publicly traded securities

beginning of year $0 · end of year $0
12 · Investments: other securities

beginning of year $0 · end of year $0
13 · Investments: program-related

beginning of year $0 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $0 · end of year $0
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $0 · end of year $0
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $0 · end of year $0
29 · Capital stock, trust principal or current funds

beginning of year $165,406 · end of year $164,291
30 · Paid-in or capital surplus, or land, building or equipment fund

beginning of year $0 · end of year $0
31 · Retained earnings, endowment or other funds

beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

Supporting promoting encouraging recognizing and sponsoring the Fine Arts Center of the Greenville County Public Schools

Provided 18 Guest Artists and Teachers for instruction and performance for 452 Fine Arts Center students.

Expenses $100,995 · Revenue $700
Provided summer arts intensive tuition and travel support for 19 Fine Arts Center students enabling these students to continue and enhance their arts education through the summer months.

Expenses $24,162 · Grants $24,162
Awarded college scholarships to four graduating Fine Arts Center students.

Expenses $22,500 · Grants $22,500

As filed on the 2023 return.

Listed in Part VII

John J Warner

Executive Director

Total calculated

$0

Hours/week

20
Stephanie Knobel

President

Total calculated

$0

Hours/week

4
Thomas F Strange

Vice President

Total calculated

$0

Hours/week

4
Katy Cassell

Director

Total calculated

$0

Hours/week

2
Katie Howell

Director

Total calculated

$0

Hours/week

2
Qena Jennings

Secretary

Total calculated

$0

Hours/week

4
Brock Koonce

Director

Total calculated

$0

Hours/week

2
Anita PacylowskiJusto

Director

Total calculated

$0

Hours/week

2
William H Pelham

Director

Total calculated

$0

Hours/week

2
Jay Sanderson

Director

Total calculated

$0

Hours/week

2
Catherine SmithGates

Director

Total calculated

$0

Hours/week

2
Lindsay Smith

Treasurer

Total calculated

$0

Hours/week

4
Michele Wascavage

Director

Total calculated

$0

Hours/week

2
Craig A Walker

Director

Total calculated

$0

Hours/week

2
West Hyler

Director

Total calculated

$0

Hours/week

2
Jess Abbott

Director

Total calculated

$0

Hours/week

2
Racquel Collier

Director

Total calculated

$0

Hours/week

2

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2023
Filed: 21 August 2024
IRS schema version: 2023v5.1
Source object: 202432349349300403

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