WINSTON COUNTY ARTS COUNCIL

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

WINSTON COUNTY ARTS COUNCIL, founded in 2007, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.1M in total revenue in fiscal year 2023. The organization ran a surplus of $567K, a strong 52% operating margin.

Mission

A NONPROFIT ORGANIZATION FORMED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES BRINGING FORMAL ART EDUCATION TO ALL STUDENTS AND MAKING FINE ARTS AVAILABLE TO ALL STUDENTS IN THE COUNTY

Program Service Accomplishments

Program 1

Expenses: $228,412

PAID FOR ART TEACHERS IN ALL SCHOOLS IN THE WINSTON COUNTY AREA

Program 2

Expenses: $205,284

CLEAN UP WORK, GENERAL MAINTENANCE AND RENOVATION OF LOONEYS AMPITHEATRE TO HELP ENRICH THE LIVES OF THE CITIZENS OF WINSTON COUNTY THROUGH ART AND CULTURE

Program 3

Expenses: $82,822

PAID ALL ADMINISTRATIVE AND OPERATING EXPENSES FOR LOONEYS AMPITHEATRE TO ENRICH THE LIVES OF ALL CITIZENS OF THE WINSTON COUNTY AREA WITH ART AND CULTURE AS REPRESENTED NO WHERE ELSE IN THE COUNTY

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,082,224

Program Service Revenue $0

Investment Income $272

Other Revenue $1,365

TOTAL REVENUE $1,083,861

Expense Breakdown

Grants Paid $0

Salaries & Benefits $228,412

Fundraising Expenses $0

Program Expenses $516,518

Other Expenses $288,106

TOTAL EXPENSES $516,518

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,083,861	N/A	N/A
Expenses	$516,518	N/A	N/A
Net Income	$567,343	N/A	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THERESA SNODDY	VICE CHAIRMAN AND GRANT WRITE	20.00	Director	$0	$0	$0
JOHN D SNODDY	CHAIRMAN	20.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$1,083,861	$516,518	$708,214	$567,343