BETA

LAKE CITY CREATIVE ALLIANCE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LAKE CITY CREATIVE ALLIANCE (EIN 81-0787988)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-12
IRS object ID
202423179349306237
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

FieldValueIRS element (for citing)
Return2024-11-12T14:24:42-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN570776381PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEBSTERROGERS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11411 2ND LOOP RDAddressLine1Txt
CityFLORENCECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29505ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810787988EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAKE CITY CREATIVE ALLIANCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLAKEBusinessNameControlTxt
Phone8433740180PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1133-B E MAIN STAddressLine1Txt
CityLAKE CITYCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29560ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHARRY LESESNEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8433740180PhoneNum
Signature2024-11-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHARON C NORRIS CPAPreparerPersonNm
PTINP00106174PTIN
Phone8436655900PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHARRY LESESNEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1133-B E MAIN STAddressLine1Txt
CityLAKE CITYCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29560ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,966,757GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE ORGANIZATION IS TO FOSTER A CULTURALLY-RICH ENVIRONMENT IN THE REGION AND TOSERVE AS A LEADER IN THE CULTIVATION AND ENHANCEMENT OF THE REGION'S CREATIVE ECONOMY BY CREATING, SPONSORING, OR PROMOTING PROGRAMS THAT CONNECT THE COMMUNITY THROUGH THE ARTS, MUSIC, HISTORY AND CULTURE OF THE REGION; ADVANCE THE CONSERVATION, PRESERVATION, AND PROMOTION OF THE REGION'S ARTISTIC, MUSICAL, CULTURAL AND HISTORIC RESOURCES; OFFER COMMUNITY OUTREACH PROGRAMS THAT PROVIDE ASSISTANCE TO ECONOMICALLY DISADVANTAGED MEMBERS OF THE COMMUNITY; HOST COMMUNITY EVENTS AND FESTIVALS; INTEGRATE THE ARTS, MUSIC, HISTORY AND CULTURE OF THE REGION INTO THE COMMUNITY'S SCHOOLS AND EDUCATION SYSTEM; INCREASE TOURISM AND PROVIDE TOURISM BASED INITIATIVES; AND POSITIVELY IMPACT THE QUALITY OF LIFE FOR ALL CITIZENS IN THE GREATER LAKE CITY AREA THROUGH THE ARTS AND SOCIAL PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee35TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$241,002TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$670,000PYContributionsGrantsAmt
CY Contributions Grants$3,560,000CYContributionsGrantsAmt
PY Program Service Revenue$332,815PYProgramServiceRevenueAmt
CY Program Service Revenue$403,923CYProgramServiceRevenueAmt
PY Investment Income$40PYInvestmentIncomeAmt
CY Investment Income$110CYInvestmentIncomeAmt
PY Other Revenue$3,433PYOtherRevenueAmt
CY Other Revenue$2,724CYOtherRevenueAmt
PY Total Revenue$1,006,288PYTotalRevenueAmt
CY Total Revenue$3,966,757CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$555,317PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$858,533CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$44,313CYTotalFundraisingExpenseAmt
PY Other Expenses$1,511,410PYOtherExpensesAmt
CY Other Expenses$1,950,350CYOtherExpensesAmt
PY Total Expenses$2,066,727PYTotalExpensesAmt
CY Total Expenses$2,808,883CYTotalExpensesAmt
PY Revenues Less Expenses-$1,060,439PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,157,874CYRevenuesLessExpensesAmt
Total Assets BOY$885,746TotalAssetsBOYAmt
Total Assets EOY$2,043,620TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$885,746NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,043,620NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE ORGANIZATION IS TO FOSTER A CULTURALLY-RICH ENVIRONMENT IN THE REGION AND TO SERVE AS A LEADER IN THE CULTIVATION AND ENHANCEMENT OF THE REGION'S CREATIVE ECONOMY BY CREATING, SPONSORING, OR PROMOTING PROGRAMS THAT CONNECT THE COMMUNITY THROUGH THE ARTS, MUSIC, HISTORY AND CULTURE OF THE REGION; ADVANCE THE CONSERVATION, PRESERVATION, AND PROMOTION OF THE REGION'S ARTISTIC, MUSICAL, CULTURAL AND HISTORIC RESOURCES; OFFER COMMUNITY OUTREACH PROGRAMS THAT PROVIDE ASSISTANCE TO ECONOMICALLY DISADVANTAGED MEMBERS OF THE COMMUNITY; HOST COMMUNITY EVENTS AND FESTIVALS; INTEGRATE THE ARTS, MUSIC, HISTORY AND CULTURE OF THE REGION INTO THE COMMUNITY'S SCHOOLS AND EDUCATION SYSTEM; INCREASE TOURISM AND PROVIDE TOURISM BASED INITIATIVES; AND POSITIVELY IMPACT THE QUALITY OF LIFE FOR ALL CITIZENS IN THE GREATER LAKE CITY AREA THROUGH THE ARTS AND SOCIAL PROGRAMS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,525,123ExpenseAmt
Revenue$160,046RevenueAmt
DescDURING 2023, LCCA CONTINUED TO DEVELOP ANNUAL EVENTS. ARTFIELDS WAS HELD IN 2023, THE ART EXPLORER CLASSES WERE HELD IN PERSON, AND HOMETOWN HOLIDAYS WAS HELD IN DECEMBER. CONSTRUCTION OF A NEW STUDIO ON ACLINE STREET, CONTINUED IN 2023, WITH A TARGET OF COMPLETION IN EARLY 2024. THE GOAL IS TO GIVE ARTISTS A SPACE TO LEASE FOR THEIR WORK TO OCCUR.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$84,044ExpenseAmt
Revenue$2,724RevenueAmt
DescOUTREACHTHE COMMUNITY OUTREACH PROGRAM FOCUSED ON FOOD AND CLOTHING DISTRIBUTION. LCCA HELD DIAPER DAY(S) MONTHLY THROUGHOUT THE YEAR, COLLEGE CARE BASKETS WERE PROVIDED FOR STUDENTS GOING OFF TO COLLEGE WHO QUALIFIED FOR THE ASSISTANCE THROUGH THE CENTER. A BACKPACK EVENT WAS HELD IN LATE SUMMER PROVIDING BACKPACKS AND SCHOOL SUPPLIES TO CHILDREN.SANTA'S WORKSHOP TOYS WERE COLLECTED THROUGHOUT THE YEAR AND GIVEN OUT IN DECEMBER TO FAMILIES AT THE RESOURCE CENTER. REPACK THE BACKPACK- THE RESOURCE CENTER PARTNERED WITH OUTSIDE ORGANIZATIONS TO PROVIDE SCHOOL SUPPLIES FOR CHILDREN. SOLES FOR SOULS-PURCHASED A NEW PAIR OF SHOES FOR SCHOOL AGE CHILDREN PARTNERED WITH SHOE SHOW IN LAKE CITY.COMMUNITY BABY SHOWER- VARIOUS BABY ITEMS WERE PROVIDED FOR THOSE IN NEED AT THE COMMUNITY BABYSHOWER.THANKSGIVING BASKETS WERE PROVIDED FILLED WITH FIXINGS FOR THANKSGIVING DINNER WERE GIVEN OUT IN NOVEMBER.RESOURCE CENTERHOSTED A DRIVE THRU EVENT AND DISTRIBUTED ALUMINUM BAKEWARE.THE COMMUNITY GARDEN CONTINUED TO GROW IN 2023. PRODUCE PLANTED WAS GIVEN OUT TO THE COMMUNITY. THE RESOURCE HOSTED A NUMBER OF CLASSES TO THE PUBLIC INVOLVING GARDENING TIPS, FOOD PREPARATION AND STORING. THE RESOURCE HOSTED DRIVE THROUGH EVENTS FEATURING GIFT BAGS FOR BOTH MOTHER'S DAY AND FATHER'S DAY.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$61,745ExpenseAmt
Revenue$2,875RevenueAmt
DescLYNCHES LAKE HISTORICAL SOCIETY- MUSEUM DEDICATED TO THE HISTORY OF THE PEE DEE REGION AND REVOLUTIONARY WAR. HELD PEE DEE BACK COUNTRY DAY IN THE SPRING AND IN THE FALL OF THE YEAR. LLHS WAS ABLE TO HOST ITS MONTHLY HISTORY FIELDS LECTURE IN PERSON IN 2023. LCHS PUBLISHED AND MAILED OUT THE GAZETTE (NEWSLETTER) QUARTERLY IN 2023. LYNCHES LAKE RECEIVED A GRANT FROM THE SC 250TH COMMISSION GEARED TOWARD RESEARCH ON THE REVOLUTIONARY WAR. THE WORK ON THE GRANT WOULD CONTINUE INTO 2024.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$787,589ExpenseAmt
DescJONES-CARTER GALLERY IS A STATE-OF-THE-ART EXHIBITION GALLERY OWNED AND OPERATED BY LAKE CITY CREATIVE ALLIANCE IN LAKE CITY, SOUTH CAROLINA. THE GALLERY HOSTS SEVERAL EXHIBITIONS THROUGHOUT THE YEAR FEATURING EXHIBITS FROM LOCAL TO INTERNATIONAL ARTISTS. THE GALLERY OFFERS GROUP TOURS, LECTURES, VISITING ART PRESENTATIONS, WORKSHOPS, ACTIVITIES FOR FAMILIES, AND COMMUNITY EVENTS BASED ON CURRENT EXHIBITS. THE EXHIBITIONS ARE FREE TO THE PUBLIC. TRAX VAC:JONES-CARTER IS A STATE-OF-THE-ART EXHIBITION GALLERY OWNED AND OPERATED BY LAKE CITY CREATIVE ALLIANCE IN LAKE CITY, SOUTH CAROLINA. THE GALLERY HOSTS SEVERAL EXHIBITIONS THROUGHOUT THE YEAR FEATURING EXHIBITS FROM LOCAL TO INTERNATIONAL ARTISTS. THE GALLERY OFFERS GROUP TOURS, LECTURES, VISITING ART PRESENTATIONS, WORKSHIPS, ACTIVITIES FOR FAMILIES, AND COMMUNITY EVENTS BASED ON CURRENT EXHIBITS. THE EXHIBITIONS ARE FREE TO THE PUBLIC.TRAX VAC- THIS IS A VISUAL ART CENTER THAT INCLDES TWO LARGE GALLERY SPACES AND A SCULPTURE GARDEN.IN 2023, JONES-CARTER AND TRAX EACH HELD A FEW EXHIBITS DURING THE YEAR.LCCA OPERATES THE MAIN STREET MERCHANTILEDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$787,589TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$2,458,501TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document115IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee35EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8433740138PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1133-B E MAIN STAddressLine1Txt
CityLAKE CITYCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29560ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ROGER KIRBY
DIRECTOR1.00Yes (X)$0$0$0
CHRISTOPHER MISHOE
DIRECTOR1.00Yes (X)$0$0$0
LATASHA ROBINSON
DIRECTOR1.00Yes (X)$0$0$0
LEE NETTLES
CHAIRMAN2.00$0$0$0Yes (X)
GLADNEY LANE
SECRETARY/TREASURER1.00$0$0$0Yes (X)
HARRY LESESNE
EXECUTIVE DIRECTOR-PART YE5.00$0$0$0Yes (X)
EDWARD BETHEA
EXECUTIVE DIRECTOR-PART YE5.00$100,000$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$100,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$3,560,000AllOtherContributionsAmt
Total Contributions$3,560,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MSM-GIFT SHOP459420$241,002$241,002
ARTFIELDS900099$160,046$160,046
LYNCHES LAKE900099$2,875$2,875
FieldValueIRS element (for citing)
Total Program Service Revenue$403,923TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$110TotalRevenueColumnAmt
Exclusion$110ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescRESTITUTION PAYMENTDesc
Business900099BusinessCd
Total Revenue Column$2,724TotalRevenueColumnAmt
Related Or Exempt Func Income$2,724RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,724OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,966,757TotalRevenueColumnAmt
Related Or Exempt Func Income$165,645RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$241,002UnrelatedBusinessRevenueAmt
Exclusion$110ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$100,000TotalAmt
Program Services$50,000ProgramServicesAmt
Management And General$50,000ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$641,581TotalAmt
Program Services$512,955ProgramServicesAmt
Management And General$128,626ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$15,456TotalAmt
Program Services$12,366ProgramServicesAmt
Management And General$3,090ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$50,555TotalAmt
Program Services$40,444ProgramServicesAmt
Management And General$10,111ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$50,941TotalAmt
Program Services$40,753ProgramServicesAmt
Management And General$10,188ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,069TotalAmt
Management And General$14,069ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$105,592TotalAmt
Program Services$50,602ProgramServicesAmt
Management And General$10,729ManagementAndGeneralAmt
Fundraising$44,261FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$156TotalAmt
Management And General$156ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,094TotalAmt
Management And General$4,094ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$602TotalAmt
Management And General$602ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$204,859TotalAmt
Program Services$143,675ProgramServicesAmt
Management And General$61,184ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,819TotalAmt
Program Services$10,373ProgramServicesAmt
Management And General$4,446ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ARTFIELDS$927,069$927,069
GIFT SHOP$348,017$348,017
JONES CARTER AND TRAX G$163,694$163,694
COMMUNITY OUTREACH$54,605$54,605

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$112,774TotalAmt
Program Services$103,948ProgramServicesAmt
Management And General$8,774ManagementAndGeneralAmt
Fundraising$52FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,808,883TotalAmt
Program Services$2,458,501ProgramServicesAmt
Management And General$306,069ManagementAndGeneralAmt
Fundraising$44,313FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$37,007BOYAmt
EOY$1,304,664EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$228,464BOYAmt
EOY$293,539EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$246,437BOYAmt
EOY$199,578EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,640BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$941,743LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$695,904LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$372,198BOYAmt
EOY$245,839EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$885,746BOYAmt
EOY$2,043,620EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$885,746BOYAmt
EOY$2,043,620EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$885,746BOYAmt
EOY$2,043,620EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$885,746BOYAmt
EOY$2,043,620EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,157,874ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,922,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$38,972CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,213,153CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$670,000CurrentTaxYearMinus1YearAmt
Current Tax Year$3,560,000CurrentTaxYearAmt
Total$11,404,125TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,922,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$38,972CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,213,153CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$670,000CurrentTaxYearMinus1YearAmt
Current Tax Year$3,560,000CurrentTaxYearAmt
Total$11,404,125TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$8,605,069SubstantialContributorsTotAmt
Public Support Total170$2,799,056PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$31CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,776CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$138CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$40CurrentTaxYearMinus1YearAmt
Current Tax Year$110CurrentTaxYearAmt
Total$12,095TotalAmt
FieldValueIRS element (for citing)
Total Support$11,416,220TotalSupportAmt
Gross Receipts Rltd Activities$794,451GrossReceiptsRltdActivitiesAmt
Public Support CY1700.24520PublicSupportCY170Pct
Public Support PY1700.11860PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd
Public Support PY5090.11860PublicSupportPY509Pct
Facts And Circumstances TestLAKE CITY CREATIVE ALLIANCE ("THE CORPORATION") IS A SOUTH CAROLINA NONPROFIT CORPORATION INCORPORATED ON NOVEMBER 20, 2015. THE CORPORATION IS FORMED AS AN INDEPENDENT, NONPROFIT, NONPARTISAN ORGANIZATION WITH THE MISSION TO FOSTER A CULTURALLY-RICH ENVIRONMENT IN THE REGION AND TO SERVE AS A LEADER IN THE CULTIVATION AND ENHANCEMENT OF THE REGION'S CREATIVE ECONOMY BY CREATING, SPONSORING, OR PROMOTING PROGRAMS THAT CONNECT THE COMMUNITY THROUGH THE ARTS, MUSIC, HISTORY AND CULTURE OF THE REGION; ADVANCE THE CONSERVATION, PRESERVATION, AND PROMOTION OF THE REGION'S ARTISTIC, MUSICAL, CULTURAL AND HISTORIC RESOURCES; OFFER COMMUNITY OUTREACH PROGRAMS THAT PROVIDE ASSISTANCE TO ECONOMICALLY DISADVANTAGED MEMBERS OF THE COMMUNITY; HOST COMMUNITY EVENTS AND FESTIVALS; INTEGRATE THE ARTS, MUSIC, HISTORY AND CULTURE OF THE REGION INTO THE COMMUNITY'S SCHOOLS AND EDUCATION SYSTEM; INCREASE TOURISM AND PROVIDE TOURISM BASED INITIATIVES; AND POSITIVELY IMPACT THE QUALITY OF LIFE FOR ALL CITIZENS IN THE GREATER LAKE CITY AREA THROUGH THE ARTS AND SOCIAL PROGRAMS. THE INTERNAL REVENUE SERVICE HAS ISSUED A DETERMINATION LETTER STATING THAT THE CORPORATION IS A CHARITABLE AND EDUCATION ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE.THIS IS THE 9TH YEAR OF THE ORGANIZATION'S OPERATIONS, AND BASED UPON THE DISCUSSION BELOW, THE CORPORATION QUALIFIES AS A PUBLICLY-SUPPORTED ORGANIZATION UNDER IRC 509(A)(1) AND 170(B)(1)(A)(VI). FOR THE REASONS DESCRIBED BELOW, THE CORPORATION SATISFIES THE ALTERNATE FACTS-AND-CIRCUMSTANCES TEST AND, THEREFORE, QUALIFIES AS A PUBLICLY-SUPPORTED ORGANIZATION.1.THE CORPORATION'S PUBLIC SUPPORT PERCENTAGE EXCEEDS THE 10% THRESHOLD IN 2023.2.THE CORPORATION IS AN INDEPENDENT, NONPARTISAN AND NONPROFIT ORGANIZATION. THE CENTRAL MISSION AND SINGULAR GOAL OF THE CORPORATION IS TO FOSTER A CULTURALLY-RICH ENVIRONMENT IN THE REGION AND TO SERVE AS A LEADER IN THE CULTIVATION AND ENHANCEMENT OF THE REGION'S CREATIVE ECONOMY BY CREATING, SPONSORING, OR PROMOTING PROGRAMS THAT CONNECT THE COMMUNITY THROUGH THE ARTS, MUSIC, HISTORY AND CULTURE OF THE REGION; ADVANCE THE CONSERVATION, PRESERVATION, AND PROMOTION OF THE REGION'S ARTISTIC, MUSICAL, CULTURAL AND HISTORIC RESOURCES; OFFER COMMUNITY OUTREACH PROGRAMS THAT PROVIDE ASSISTANCE TO ECONOMICALLY DISADVANTAGED MEMBERS OF THE COMMUNITY; HOST COMMUNITY EVENTS AND FESTIVALS; INTEGRATE THE ARTS, MUSIC, HISTORY AND CULTURE OF THE REGION INTO THE COMMUNITY'S SCHOOLS AND EDUCATION SYSTEM; INCREASE TOURISM AND PROVIDE TOURISM BASED INITIATIVES; AND POSITIVELY IMPACT THE QUALITY OF LIFE FOR ALL CITIZENS IN THE GREATER LAKE CITY AREA THROUGH THE ARTS AND SOCIAL PROGRAMS.PAST EFFORTS OF THE CORPORATION AT THE STATE AND REGIONAL POLICY LEVELS HAVE INCLUDED:"DEVELOPING, PLANNING, AND PROMOTING A PREMIER ARTS EDUCATION AND COMPETITION PROGRAM HELD IN DOWNTOWN LAKE CITY."BUILDING A COMMUNITY OUTREACH PROGRAM FOR LITERACY. "PROVIDING STATE OF THE ART EXHIBITION GALLERIES (JONES-CARTER AND THE TRAX).3.THE CORPORATION'S BOARD OF DIRECTORS REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS, AND INCLUDES SEVERAL COMMUNITY LEADERS ALL ACROSS SOUTH CAROLINA.FOR THE REASONS DESCRIBED ABOVE, LAKE CITY CREATIVE ALLIANCE SATISFIES THE ALTERNATE FACTS AND CIRCUMSTANCES TEST AND, THEREFORE, QUALIFIES AS A PUBLICLY-SUPPORTED ORGANIZATION UNDER SECTION 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE.FactsAndCircumstancesTestTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$941,743OtherCostOrOtherBasisAmt
Depreciation$695,904DepreciationAmt
Book Value$245,839BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$245,839TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE RETURN IS SENT VIA EMAIL TO THE DIRECTORS ASKING FOR COMMENTS OR QUESTIONS BEFORE THE RETURN IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CCOMPLIANCE WITH THE POLICY IS MONITORED THROUGH ANNUAL SUBMISSION OF CONFLICT OF INTEREST FORMS AND FOLLOW-UP WHERE NECESSARY.
FORM 990, PART VI, SECTION B, LINE 15LCCA BOARD OF DIRECTORS HAS ADOPTED AN EXECUTIVE COMPENSATION POLICY AND BASES COMPENSATION LEVELS USING COMPARABILITY SURVEYS.
FORM 990, PART VI, SECTION C, LINE 19THE LAKE CITY CREATIVE ALLIANCE HONORS THE REQUIREMENTS OF THE LAWS GOVERNING REQUESTS FOR SUCH DOCUMENTS FROM THE PUBLIC AND FEDERAL AND STATE AGENCIES.

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