Passes our checks

Fine Arts Center Partners

EIN 90-0649486 · Greenville, SC

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

What it says it does

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

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

Strong: 93 out of 100. Higher than 78% of charities in its peer group (arts and culture, $250k to $1m).

Reserves
28 of 35
Spendable reserves would cover 8.0 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 17% of income.
Income trend
15 of 15
Income rose 79% on the year before.
Spending floor
15 of 15
89% 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

Good: 83 out of 100. Higher than 68% of charities in its peer group (arts and culture, $250k to $1m).

Independent board
25 of 25
14 of 14 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a 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
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
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

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

Programs described in its return (12)

$78,404 spent. Provided 18 Guest Artists and Teachers for instruction and performance for 451 Fine Arts Center students.
$59,139 spent. Provided summer arts intensive tuition and travel support for 37 Fine Arts Center students enabling these students to continue and enhance their arts education through the summer months.
$79,910 spent. Provided venue technical support and expenses for guest artists and honorees at the Fine Arts Center 50th Anniversary Celebration in April 2025
$34,623 spent. Equipment purchases for the Fine Arts Center for use in student arts education programs
$6,337 spent. Payment of class fees and graduation fees for pupils in poverty
$6,151 spent. Support for Fine Arts Center staff professional development
$13,500 spent. Awarded college scholarships to four graduating Fine Arts Center students
$15,700 spent. Payments to contract marketing firm for publicity for student achievement and reecognition and for promotion of the Fine Arts Center
$9,723 spent. Contract Management to provide support of the Fine Arts Center its students and programs
$5,826 spent. Travel support for students and accompanying faculty for student auditions instruction and competitions
$3,664 spent. Theater rental for spring Dance Performance
$8,330 spent. Other program and departmental support

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

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.
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.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2012.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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.