NORTH AUGUSTA CULTURAL ARTS COUNCIL: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NORTH AUGUSTA CULTURAL ARTS COUNCIL (EIN 57-1060019)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-07-25
- IRS object ID
- 202412079349200611
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-25T08:41:04-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581107697 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEROTTA MADDOCKS EVANS CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2743 PERIMETER PARKWAY BLDG 100 STE | AddressLine1Txt |
| Address Line2 | 200 | AddressLine2Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 571060019 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH AUGUSTA CULTURAL ARTS COUNCIL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 8034427588 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6415 | AddressLine1Txt |
| City | NORTH AUGUSTA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29861 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUNE SULLIVAN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8034427588 | PhoneNum |
| Signature | 2024-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JUNE | PersonFirstNm |
| Person Last | SULLIVAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHELLE BENNETT | PreparerPersonNm |
| PTIN | P00968513 | PTIN |
| Phone | 7067225337 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.NAARTSCOUNCIL.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $36,026 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $21,804 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $9,096 | ProgramServiceRevenueAmt |
| Membership Dues | $5,095 | MembershipDuesAmt |
| Other Revenue Total | $31 | OtherRevenueTotalAmt |
| Total Revenue | $36,026 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $21,917 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $2,461 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $2,420 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $515 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $14,382 | OtherExpensesTotalAmt |
| Total Expenses | $41,695 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$5,669 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $26,924 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $21,255 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,924 | BOYAmt |
| EOY | $21,255 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,924 | BOYAmt |
| EOY | $21,255 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,924 | BOYAmt |
| EOY | $21,255 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO PROMOTE ARTS EDUCATION AND PERFORMANCE. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (6 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| MUSIC IN THE PARK SERIES | $3,300 | $4,401 |
| VETERANS CONCERT | $2,641 | $2,858 |
| SPRINGFEST | $1,650 | $1,707 |
| STUDENT ART SHOW | $0 | $565 |
| PRISM CONCERT | $1,505 | $976 |
| NORTH AUGUSTA STARS | $0 | $1,050 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $11,557 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| JOHN BIGGER | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| RICH BRASCO | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| ANGELA DAVIS | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| RACHEL GRIFFIN | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| WAYNE HOEY | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| BRANDY HOWARD | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| MARY PETTIT | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| CAROL TERRY | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| BRUCE WILSON | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| MARY ANN BIGGER | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| HEATHER HARGROVE | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| ALPHIA DUNBAR | ||||
| BOARD OF DIRECTORS | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUNE SULLIVAN TREASURER | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 207 POST OAK LANE | AddressLine1Txt |
| City | NORTH AUGUSTA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29841 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8032150680 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32,033 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,444 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,433 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,435 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,899 | CurrentTaxYearAmt |
| Total | $119,244 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32,033 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,444 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,433 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,435 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,899 | CurrentTaxYearAmt |
| Total | $119,244 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $119,244 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $174 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $153 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31 | CurrentTaxYearAmt |
| Total | $358 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $119,602 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $54,767 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99700 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99860 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: OTHER INCOME. AMOUNT: 31. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: EDUCATIONAL. GRANTEE NAME: GRANTS TO AREAS TEACHERS. GRANTEE ADDRESS: NORTH AUGUSTA NORTH AUGUSTA, SC 29841. AMOUNT GIVEN: 1,312. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: EDUCATIONAL. GRANTEE NAME: CLEMSON UNIVERSITY. GRANTEE ADDRESS: 105 SIKES HALL CLEMSON, SC 29634. AMOUNT GIVEN: 2,000. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: EDUCATIONAL. GRANTEE NAME: COLLEGE OF CHARLESTON. GRANTEE ADDRESS: 66 GEORGE ST CHARLESTON, SC 29424. AMOUNT GIVEN: 1,500. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: EDUCATIONAL. GRANTEE NAME: NORTH AUGUSTA SCHOOL OF DANCE. GRANTEE ADDRESS: 211 WEST AVE NORTH AUGUSTA, SC 29841. AMOUNT GIVEN: 5,513. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: EDUCATIONAL. GRANTEE NAME: TIP TOES AND TAPS SCHOOL OF DANCE. GRANTEE ADDRESS: 452 W MARTINTOWN RD NORTH AUGUSTA, SC 29841. AMOUNT GIVEN: 11,592. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 21,917. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 11,556. DESCRIPTION: DUES. AMOUNT: 336. DESCRIPTION: INSURANCE. AMOUNT: 912. DESCRIPTION: GIFTS. AMOUNT: 500. DESCRIPTION: CC PAYMENTS. AMOUNT: 1,078. TOTAL TO FORM 990-EZ, LINE 16: 14,382. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |