JAMES C HARPER SCHOOL OF PERFORMING ARTS INC

EIN: 561661394 501(c)(3)

LENOIR, NC

Total Revenue
$324,811
Total Expenses
$198,661
Total Assets
$370,097
Net Assets
$368,550
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1989
Legal Domicile
NC
Principal Officer
KAREN BURTON
Phone
8287542297
Tax Period
2024-07-01 to 2025-06-30

JAMES C HARPER SCHOOL OF PERFORMING ARTS INC, founded in 1989, is a small nonprofit that reported $325K in total revenue in fiscal year 2024. Revenue surged 79% from the prior year, signaling strong growth momentum. The organization ran a surplus of $126K, a strong 39% operating margin.

Mission

Drawing on the rich musical heritage of Caldwell County and the surrounding area, the James C. Harper School of Performing Arts provides high quality musical and performing arts instruction that fosters the creative instincts of its students. Through individual and group classes, rehearsals, recitals, concerts and workshops, the school offers a nurturing environment for students of all ages, abilities, backgrounds and financial circumstances.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $275,817
Program Service Revenue $39,914
Investment Income $9,983
Other Revenue $-903
TOTAL REVENUE $324,811

Expense Breakdown

Grants Paid $0
Salaries & Benefits $134,972
Fundraising Expenses $19,590
Program Expenses $93,549
Other Expenses $63,689
TOTAL EXPENSES $198,661

Year-over-Year Comparison

2024 2023 Change
Revenue $324,811 $181,447 +0.8%
Expenses $198,661 $191,684 +0.0%
Net Income $126,150 $-10,237 -13.3%
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

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Liquidity & Cash Position

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Governance

Voting Members
10
Independent Members
10
Employees
19
Volunteers
N/A

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
4
$0
Total Directors
11
$61,000
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
KEVIN ADAMSON PRESIDENT 2.00
Officer Director
$0 $0 $0
KAYE REYNOLDS SECRETARY 1.00
Officer Director
$0 $0 $0
KAREN BURTON EXECUTIVE DIRECTOR 40.00
Director
$61,000 $0 $61,000
DEVIN HICE TREASURER 2.00
Officer Director
$0 $0 $0
STEPHENIE DEESY DIRECTOR 1.00
Director
$0 $0 $0
CRYSTAL DIXON DIRECTOR 1.00
Director
$0 $0 $0
REVA PENNELL DIRECTOR 1.00
Director
$0 $0 $0
SARAH CLARK DIRECTOR 1.00
Director
$0 $0 $0
KAYLA PACK WATSON VICE-PRESIDENT 1.00
Officer Director
$0 $0 $0
DYLAN YOUNGSMITH DIRECTOR 1.00
Director
$0 $0 $0
SHAWN WALKER DIRECTOR 1.00
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 $324,811 $198,661 $370,097 $126,150
2024 $181,447 $191,684 $243,906 $-10,237
2023 $186,303 $182,788 $254,386 $3,515
2022 $224,004 $185,197 $252,744 $38,807
2021 $155,991 $144,930 $265,917 $11,061
2020 $156,456 $161,273 $227,497 $-4,817
2019 $179,940 $173,716 $205,842 $6,224
2018 $182,682 $166,485 $199,753 $16,197
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