FINE ARTS CENTER PARTNERS

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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

2011

Legal Domicile

Phone

8643552550

Tax Period

2024-07-01 to 2025-06-30

FINE ARTS CENTER PARTNERS, founded in 2011, is a small nonprofit in the Arts, Culture & Humanities sector that reported $436K in total revenue in fiscal year 2024. Revenue surged 79% from the prior year, signaling strong growth momentum. The organization ran a surplus of $75K, a strong 17% operating margin.

Mission

Supporting promoting encouraging recognizing and sponsoring the Fine Arts Center of the Greenville County Public Schools

Program Service Accomplishments

Program 1

Expenses: $78,404 Revenue: $0

Provided 18 Guest Artists and Teachers for instruction and performance for 451 Fine Arts Center students.

Program 2

Expenses: $59,139 Revenue: $0

Provided summer arts intensive tuition and travel support for 37 Fine Arts Center students enabling these students to continue and enhance their arts education through the summer months.

Program 3

Expenses: $79,910 Revenue: $61,520

Provided venue technical support and expenses for guest artists and honorees at the Fine Arts Center 50th Anniversary Celebration in April 2025

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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 $369,611

Program Service Revenue $61,520

Investment Income $4,989

Other Revenue $0

TOTAL REVENUE $436,120

Expense Breakdown

Grants Paid $71,839

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $321,307

Other Expenses $289,315

TOTAL EXPENSES $361,154

Year-over-Year Comparison

	2024	2023	Change
Revenue	$436,120	$243,778	+0.8%
Expenses	$361,154	$244,893	+0.5%
Net Income	$74,966	$-1,115	-68.2%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John J Warner	Executive Director	20.00	Key Emp	$0	$0	$0
Stephanie Knobel	President	4.00	Officer Director	$0	$0	$0
Craig A Walker	Vice President	4.00	Officer Director	$0	$0	$0
Lindsay Smith	Treasurer	4.00	Officer Director	$0	$0	$0
Katie Howell	Director	2.00	Director	$0	$0	$0
Qena Jennings	Secretary	4.00	Officer Director	$0	$0	$0
Jess Abbott	Director	2.00	Director	$0	$0	$0
Tami Beall	Director	2.00	Director	$0	$0	$0
William H Pelham	Director	2.00	Director	$0	$0	$0
Thomas Strange	Director	2.00	Director	$0	$0	$0
Carrie C Woodward	Director	2.00	Director	$0	$0	$0
Nicole Michel	Director	4.00	Director	$0	$0	$0
Michele Wascavage	Director	2.00	Director	$0	$0	$0
Vee Popat	Director	2.00	Director	$0	$0	$0
West Hyler	Director	2.00	Director	$0	$0	$0
Samuel Hunter	Director	2.00	Director	$0	$0	$0
Racquel Collier	Director	2.00	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	$436,120	$361,154	$239,479	$74,966
2024	$243,778	$244,893	$164,291	$-1,115
2024	$243,778	$244,893	$164,291	$-1,115
2023	$290,436	$147,642	$165,406	$142,794