Skip to the page content
Passes our checks

Lee County Arts Council Inc

EIN 57-0879685 · Bishopville, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood78 out of 100GovernanceWeak47 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE PURPOSE OF THE ARTS COUNCIL IS TO SPONSOR, FACILITATE, AND ENCOURAGE ARTISTIC, EDUCATIONAL AND CULTURAL ACTIVITIES IN LEE COUNTY.

Income
$165,646
Spending
$79,919
Spent on programs
55%
Reserves
Over 10 years of spending
Largest source of income
donations and private grants, 49%
Employees
2
Volunteers
8
Highest pay
$9,537, receptionist/secretary

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 78 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 52% of income.

  • Income trend

    0 of 15

    Income fell 84% on the year before.

  • Spending floor

    8 of 15

    55% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 47 out of 100.

  • Independent board

    25 of 25

    17 of 17 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $11,803 spent. 1. ART EXHIBITION AND PROGRAMS. THE ARTS COUNCIL/BISHOPVILLE OPERAHOUSE HOSTS A PERMANENT EXHIBIT OF REGIONAL ARTISTS. ALSO HOST "ARTIST OF THE MONTH" EXHIBITS IN THE MAIN DOWNSTAIRS GALLERIES WITH EMPHASIS ON NEW ARTISTS WHO HAVE NOT BEEN PREVIOUSLY ON DISPLAY AT THE OPERAHOUSE. THESE PAINTINGS AS WELL AS OUR "WALL OF FAME" WHICH RECOGNIZES LOCAL ARTISTS/MUSICIANS ARE ON CONTINUOUS DISPLAY TO BE VIEWED BY ALL VISITORS. THE BUILDING ITSELF IS AN HISTORIC BUILDING. THE WALLS ON THE UPSTAIRS BALLROOM ARE DECORATED WITH RESTORED POSTERS WHICH ADVERTISED ACTS APPEARING HERE IN THE 1890s. DOWNSTAIRS IS A WORKROOM FOR INSTRUCTION IN PAINTING AND OTHER MEDIA. Exhibits are viewed by approximately 4000+ guests annually.
  2. $21,420 spent. 2. CONCERT SERIES THE LEE COUNTY ARTS COUNCIL BRINGS VARIOUS ARTISTS TO BISHOPVILLE EVERY YEAR. THIS YEAR WE PRESENTED A UKRANIAN PIANIST, TWO LOCAL BANDS (FOLK/COUNTRY) AN INTERNATIONALLY RENOWNED CELLIST, USC MUSICAL THEATER AND JAZZ ENSEMBLE TO GIVE GREAT VARIETY AND APPEAL TO THE COMMUNITY. COSTS ARE KEPT VERY LOW TO MAKE PROGRAMS ACCESSIBLE TO THE WHOLE COMMUNITY Over 100 season tickets are sold; tickets are also available at the door of individual concerts. Total attendance is about 500.
  3. $5,000 spent. 3. COMMUNITY FESTIVALS/EVENTS WE HOST ANNUAL "TASTE OF LEE" WHICH IS A COMMUNITY EVENT. ORGANIZATIONS DECORATE AND FURNISH FOOD AND COMPETE FOR PRIZES. ALSO HOLD HOLIDAY EVENTS SUCH AS HALLOWEEN AND CHRISTMAS DANCES.
  4. $6,000 spent. Line Dance Lessons WEEKLY AT VERY NOMINAL COST OPEN TO COMMUNITY; SOME DANCERS DRIVE FROM NEIGHBORING COMMUNITIES

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1990.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.