NISWONGER PERFORMING ARTS CENTER BOARD

EIN: 710971054 501(c)(3) Arts, Culture & Humanities

GREENEVILLE, TN

Total Revenue
$1,932,359
Total Expenses
$1,785,465
Total Assets
$3,025,521
Net Assets
$2,474,350
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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
2004
Legal Domicile
TN
Principal Officer
SCOTT M NISWONGER
Phone
4236381328
Tax Period
2024-07-01 to 2025-06-30

NISWONGER PERFORMING ARTS CENTER BOARD, founded in 2004, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.9M in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year. Expenses of $1.8M left a modest 8% surplus.

Mission

THE MISSION OF NPAC IS TO PERPETUATE A COMMITMENT TO THE PERFORMING ARTS FOR GREENE COUNTY AND OUR NEIGHBORING COMMUNITIES. A FLOURISHING ARTS AND CULTURAL COMMUNITY ENHANCES OUR QUALITY OF LIFE, PRODUCES COMMUNITY PRIDE, ENCOURAGES CULTURAL DEVELOPMENT AND UNDERSTANDING AND BROADENS THE EDUCATION OF CHILDREN.

Program Service Accomplishments

Program 1
Expenses: $1,733,736 Revenue: $1,365,319

PROVIDING THE PUBLIC THE OPPORTUNITY TO EXPERIENCE A FULL RANGE OF PERFORMANCES.

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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 $478,612
Program Service Revenue $1,360,018
Investment Income $88,428
Other Revenue $5,301
TOTAL REVENUE $1,932,359

Expense Breakdown

Grants Paid $0
Salaries & Benefits $489,998
Fundraising Expenses $9,800
Program Expenses $1,733,736
Other Expenses $1,295,467
TOTAL EXPENSES $1,785,465

Year-over-Year Comparison

2024 2023 Change
Revenue $1,932,359 $2,240,976 -0.1%
Expenses $1,785,465 $1,715,480 +0.0%
Net Income $146,894 $525,496 -0.7%
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

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Governance

Voting Members
6
Independent Members
6
Employees
35
Volunteers
40

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
3
$0
Total Directors
7
$105,628
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
SCOTT M NISWONGER PRESIDENT 1.00
Officer Director
$0 $0 $0
ROBIN SHEPHERD SECRETARY 1.00
Officer Director
$0 $0 $0
LOREN G PLUCKER TREASURER 1.00
Officer Director
$0 $0 $0
CARLA BEWLEY BOARD OF DIRECTORS MEMBER 1.00
Director
$0 $0 $0
BILL BROWN BOARD OF DIRECTORS MEMBER 1.00
Director
$0 $0 $0
STEVE STARNES BOARD OF DIRECTORS MEMBER 1.00
Director
$0 $0 $0
VICKI HUDSON EXECUTIVE DIRECTOR 40.00
Director
$102,214 $3,414 $105,628
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 $1,932,359 $1,785,465 $3,025,521 $146,894
2024 $2,240,976 $1,715,480 $2,728,673 $525,496
2023 $2,269,307 $1,754,189 $2,279,916 $515,118
2022 $2,227,613 $1,358,103 $1,613,543 $869,510
2021 $316,105 $255,386 $346,775 $60,719
2020 $1,348,508 $1,334,462 $301,864 $14,046
2019 $1,652,749 $1,691,861 $693,080 $-39,112
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