SOUTH CAROLINA ARTS ALLIANCE

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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

1979

Legal Domicile

Principal Officer

JEFF ROBINSON

Phone

8036273895

Tax Period

2024-07-01 to 2025-06-30

SOUTH CAROLINA ARTS ALLIANCE, founded in 1979, is a small nonprofit that reported $421K in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $405K left a modest 4% surplus.

Mission

ADVANCES AND PROMOTES THE ARTS FOR ALL SOUTH CAROLINIANS THROUGH ADVOCACY, LEADERSHIP, DEVELOPMENT AND PUBLIC AWARENESS.

Program Service Accomplishments

Program 1

Expenses: $348,638 Revenue: $421,300

EXPENSES ARE USED TO ADVANCE AND PROMOTE THE ARTS ACROSS THE STATE OF SOUTH CAROLINA IN ACCORDANCE WITH THE REQUIREMENTS OF THE GRANT AND/OR CONTRIBUTION.

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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 (2024)

Revenue Breakdown

Contributions & Grants $420,046

Program Service Revenue $0

Investment Income $0

Other Revenue $1,254

TOTAL REVENUE $421,300

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $4,310

Program Expenses $348,638

Other Expenses $405,110

TOTAL EXPENSES $405,110

Year-over-Year Comparison

	2024	2023	Change
Revenue	$421,300	$369,830	+0.1%
Expenses	$405,110	$370,049	+0.1%
Net Income	$16,190	$-219	-74.9%

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

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

$70,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SEE ATTACHED	BOARD MEMBERS	0.00	Director	$0	$0	$0
JEFF ROBINSON	EXECUTIVE DIRECTOR	40.00	Officer Highest	$70,000	$0	$70,000

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	$421,300	$405,110	$212,747	$16,190
2024	$369,830	$370,049	$212,287	$-219
2023	$174,801	$195,279	$187,967	$-20,478
2023	$174,801	$195,279	No data	$-20,478
2022	$308,176	$185,542	$213,556	$122,634
2021	$163,427	$128,814	$91,167	$34,613
2020	$130,118	$149,145	$57,931	$-19,027
2019	$146,005	$127,856	$78,206	$18,149