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One Columbia for Arts and History

EIN 90-0784318 · Columbia, SC

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

LegitimacyPassesRegistration and standingFinancial healthWeak49 out of 100GovernanceGood75 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

WE ADVISE, AMPLIFY AND ADVOCATE FOR STRENGTHENING AND UNIFYING THE ARTS AND HISTORY COMMUNITY OF COLUMBIA, SC.

Income
$378,297
Spending
$424,352
Spent on programs
75%
Reserves
0.8 months of spending
Largest source of income
government grants, 52%
Employees
4

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

Weak: 49 out of 100. Higher than 17% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.8 months of spending.

  • Debt

    16 of 20

    It owes 22% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 12% of income.

  • Income trend

    10 of 15

    Income fell 1% on the year before.

  • Spending floor

    15 of 15

    75% of spending went to programs and raising each dollar of donations cost 1 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

Good: 75 out of 100. Higher than 52% 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

    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

    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

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. $83,700 spent. WITH SUPPORT FROM A GENEROUS GRANT FROM THE KNIGHT FOUNDATION, ONE COLUMBIA SUCCESSFULLY LAUNCHED ITS FIRST PUBLIC ARTIST IN RESIDENCE AND PUBLIC ART INTERN PROGRAMS AND CONTINUED THE PUBLIC ART ADMINISTRATOR POSITION. PUBLIC ART IN RESIDENCE LAUREN ANDREU SERVED FOR EIGTH MONTHS, ENGAGING THE COMMUNITY ON THE TOPIC OF MENTAL HEALTH THROUGH COMMUNITY CONVERSATIONS, ART SESSIONS WITH CHILDREN AND ADULTS, AND A GALLERY TALK AT SOUL HAUS GALLERY. SHE HAS COMPLETED A MURAL DESIGN BASED ON COMMUNITY INPUT, AND A LOCATION IS BEING SECURED FOR INSTALLATION. PUBLIC ART INTERN JULIA GREEN JOINED THE TEAM TO CATALOG THE CITY'S PUBLIC ART COLLECTION. SHE DOCUMENTED LOCATIONS, ART TYPES, AND CONDUCTED A DIVERSITY AUDIT TO ASSESS ARTIST REPRESENTATION. THIS DATA WILL GUIDE FUTURE ACQUISTIONS AND COLLABORATIONS. JULIA ALSO CREATED A SELF GUIDED WALKING TOUR OF MAIN STREET'S PUBLIC ART, WHICH WAS FEATURED DURING PARKING DAY. WITH SUPPORT FROM A GENEROUS GRANT FROM THE KNIGHT FOUNDATION, ONE COLUMBIA SUCCESSFULLY LAUNCHED ITS FIRST PUBLIC ARTIST IN RESIDENCE AND PUBLIC ART INTERN PROGRAMS AND CONTINUED THE PUBLIC ART ADMINISTRATOR POSITION. PUBLIC ART IN RESIDENCE LAUREN ANDREU SERVED FOR EIGTH MONTHS, ENGAGING THE COMMUNITY ON THE TOPIC OF MENTAL HEALTH THROUGH COMMUNITY CONVERSATIONS, ART SESSIONS WITH CHILDREN AND ADULTS, AND A GALLERY TALK AT SOUL HAUS GALLERY. SHE HAS COMPLETED A MURAL DESIGN BASED ON COMMUNITY INPUT, AND A LOCATION IS BEING SECURED FOR INSTALLATION. PUBLIC ART INTERN JULIA GREEN JOINED THE TEAM TO CATALOG THE CITY'S PUBLIC ART COLLECTION. SHE DOCUMENTED LOCATIONS, ART TYPES, AND CONDUCTED A DIVERSITY AUDIT TO ASSESS ARTIST REPRESENTATION. THIS DATA WILL GUIDE FUTURE ACQUISTIONS AND COLLABORATIONS. JULIA ALSO CREATED A SELF GUIDED WALKING TOUR OF MAIN STREET'S PUBLIC ART, WHICH WAS FEATURED DURING PARKING DAY.
  2. $47,000 spent. PARTNERED WITH THE VISTA GUILD ON THE LINCOLN TUNNEL PROJECT, AN ARTISTIC LIGHTING INSTALLATION DESIGNED TO ENHANCE PEDESTRIAN SAFETY AND BEAUTIFY THE TUNNEL CONNECTING TO THE VISTA. THIS PROJECT WILL BE A KEY GATEWAY AS FINLAY PARK REOPENS IN THE FALL OF 2025, IMPROVING ACCESSIBILITY AND NEIGHBORHOOD CONNECTIVITY. ALSO COLLABORATED WITH THE VISTA GUILD ON A PUBLIC MURAL ON THE 1100 BLOCK OF PARK STREET HONORING COLUMBIA'S LAURA SPONGE. THE WORK BLENDS IMAGERY OF A 19TH CENTURY TRAIN CONDUCTOR WITH A CONTEMPORARY ARTIST, CREATING A STRIKING PORTRAIT THAT BOTH CELEBRATES LOCAL HISTORY AND CONCEALS A TRASH RECEPTACLE--DEMONSTRATING HOW PUBLIC ART CAN BE BOTH FUNCTIONAL AND INSPIRING. PARTNERED WITH THE VISTA GUILD ON THE LINCOLN TUNNEL PROJECT, AN ARTISTIC LIGHTING INSTALLATION DESIGNED TO ENHANCE PEDESTRIAN SAFETY AND BEAUTIFY THE TUNNEL CONNECTING TO THE VISTA. THIS PROJECT WILL BE A KEY GATEWAY AS FINLAY PARK REOPENS IN THE FALL OF 2025, IMPROVING ACCESSIBILITY AND NEIGHBORHOOD CONNECTIVITY. ALSO COLLABORATED WITH THE VISTA GUILD ON A PUBLIC MURAL ON THE 1100 BLOCK OF PARK STREET HONORING COLUMBIA'S LAURA SPONGE. THE WORK BLENDS IMAGERY OF A 19TH CENTURY TRAIN CONDUCTOR WITH A CONTEMPORARY ARTIST, CREATING A STRIKING PORTRAIT THAT BOTH CELEBRATES LOCAL HISTORY AND CONCEALS A TRASH RECEPTACLE--DEMONSTRATING HOW PUBLIC ART CAN BE BOTH FUNCTIONAL AND INSPIRING.
  3. $110,000 spent. ONE COLUMBIA CONTINUES TO AMPLIFY THE WORK OF THE COLUMBIA, SC CULTURAL COMMUNITY BY MAINTAINING A COMPREHENSIVE CULTURAL CALENDAR AND PROMOTING REGIONAL EVENTS. THE ORGANIZATION ADVISES CITY AND COMMMUNITY LEADERS ON HOW ARTS AND CULTURAL ACTIVITIES ENHANCE THE AREA'S VIBRANCY AND VITALITY WHILE WORKING CLOSELY WITH CITY COUNCIL TO DEVELOP A PUBLIC ART POLICY.
  4. $79,066 spent. OTHER PROGRAM EXPENSES.

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 October 13, 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 November 6, 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 October 13, 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 October 13, 2026.

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

    Recognized by the IRS since September 2014.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 November 4, 2026.

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