2025-03-11T12:51:29+00:00 2024-04-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-05-01 560623948 Penland School Of Craft PENL 8287652359 PO Box 37 Penland NC 28765 MARIA HALL EXECUTIVE DIRECTOR 8287652359 2025-03-11 true true Amy Bibby P00445891 8282542254 2025-03-04 2023 2025-03-06 01:10:19Z MARIA HALL PO Box 37 Penland NC 28765 9048472 false X WWW.PENLAND.ORG X 1929 NC THE MISSION OF PENLAND SCHOOL OF CRAFT IS TO MAKE LIVES MEANINGFUL THROUGH MAKING. 35 35 106 250 0 0 4345103 2535996 3258240 3630795 819124 1682605 462656 880546 8885123 8729942 120000 180000 0 3754415 4350569 0 687300 5085222 5274264 8959637 9804833 -74514 -1074891 77304858 79732984 4458690 4364698 72846168 75368286 PENLAND SCHOOL OF CRAFT IS AN INTERNATIONAL CENTER FOR CRAFT EDUCATION. PENLAND OFFERS ONE-WEEK TO EIGHT-WEEK WORKSHOPS IN BOOKS AND PAPER, CLAY, DRAWING, GLASS, IRON, METALS, PHOTOGRAPHY, PRINTMAKING, TEXTILES, WOOD AND LETTERPRESS STUDIOS. THE SCHOOL ALSO SPONSORS ARTISTS' RESIDENCIES, EDUCATIONAL OUTREACH PROGRAMS, AND A CRAFT GALLERY. IN A TYPICAL YEAR, WE SERVE APPROXIMATELY 1,400 STUDENTS AND 16,000 VISITORS. PLEASE SEE SCHEDULE O FOR A CONTINUATION OF PROGRAM SERVICE ACCOMPLISHMENTS. false false 7405273 180000 3707482 PENLAND SCHOOL OF CRAFT IS AN INTERNATIONAL CENTER FOR CRAFT EDUCATION. PENLAND OFFERS ONE-WEEK TO EIGHT-WEEK WORKSHOPS IN BOOKS AND PAPER, CLAY, DRAWING, GLASS, IRON, METALS, PHOTOGRAPHY, PRINTMAKING, TEXTILES, WOOD AND LETTERPRESS STUDIOS. THE SCHOOL ALSO SPONSORS ARTISTS' RESIDENCIES, EDUCATIONAL OUTREACH PROGRAMS, AND A CRAFT GALLERY. IN A TYPICAL YEAR, WE SERVE APPROXIMATELY 1,400 STUDENTS AND 16,000 VISITORS. STUDIO CLASSES: PENLAND'S ADULT CRAFT EDUCATION PROGRAM OFFERS PROFESSIONAL TRAINING IN BOOKS, PAPER, CLAY, DRAWING, PAINTING, GLASS, IRON, LETTERPRESS, PRINT, METALS, PHOTOGRAPHY, TEXTILES, AND WOOD IN 16 STUDIOS. IN FY24, PENLAND SERVED 1,500 STUDENTS IN ADULT CRAFT WORKSHOPS. 7405273 true true false false false false false false true true false false false false true true false true false false false false false true false false false true true false false false false false false false false true true false false false false false false false true 239 0 true 106 true false false false false false true true false false false false false false X 35 35 false false false false false false false true true false false true true true true true true true false false X X Beth Shupe 8287652359 PO Box 37 Penland NC 28765 Cathy Adelman Secretary 15.0 X X 0 0 0 David Brody Treasurer 15.0 X X 0 0 0 Fred Sanders Chair 15.0 X X 0 0 0 Lillian Giornelli Vice Chair 15.0 X X 0 0 0 Rich Osborne Past Chair 15.0 X X 0 0 0 Abraham Thomas Board Member 2.0 X 0 0 0 Alan Peterson Board Member 2.0 X 0 0 0 Althea Murphy-Price Board Member 2.0 X 0 0 0 Brenda Wheeler Board Member 2.0 X 0 0 0 Cathy Abbott Board Member 2.0 X 0 0 0 Che Rhodes Board Member 2.0 X 0 0 0 Corey Pemberton Board Member 2.0 X 0 0 0 Critz Campbell Board Member 2.0 X 0 0 0 Dail Dixon Board Member 2.0 X 0 0 0 Dan Price Board Member 2.0 X 0 0 0 Diane Charnov Board Member 2.0 X 0 0 0 Edward Bresler Board Member 2.0 X 0 0 0 Hiroko Yamada Board Member 2.0 X 0 0 0 Ila Prouty Board Member 2.0 X 0 0 0 James Hackney Board Member 2.0 X 0 0 0 Julia Wilson Board Member 2.0 X 0 0 0 Katharine DeShaw Board Member 2.0 X 0 0 0 Lois Russell Board Member 2.0 X 0 0 0 Mercedes Jelinek Board Member 2.0 X 0 0 0 Merrily Orsini Board Member 2.0 X 0 0 0 Nancy Burleson Board Member 2.0 X 0 0 0 Onay Cruz Gutierrez Board Member 2.0 X 0 0 0 Paul Andrew Wandless Board Member 2.0 X 0 0 0 Phillip Payne Board Member 2.0 X 0 0 0 Rob Pulleyn Board Member 2.0 X 0 0 0 Russ Sizemore Board Member 2.0 X 0 0 0 Sara McDonnell Board Member 2.0 X 0 0 0 Vince Watchorn Board Member 2.0 X 0 0 0 Vincent Martinez Board Member 2.0 X 0 0 0 Virginia Kraus Board Member 2.0 X 0 0 0 Wendy Maruyama Board Member 2.0 X 0 0 0 Beth Shupe Director of Finance 40.0 X 21817 0 0 Maria Hall Director 60.0 X 197416 0 15000 Susan McDaniel Prev. Dir of Finance 40.0 X 65332 0 0 284565 0 15000 1 false true false Virant Design 551 Sunset Drive Asheville NC 28804 Construction 944627 Stitch Design 630 N Liberty St WinstonSalem NC 27101 Design/Construction 101957 2 7100 65000 2463896 361194 2535996 TUITION, ROOM/BOARD, FEES 611610 3220793 3220793 GALLERY 900099 410002 410002 0 0 0 0 3630795 953002 953002 76687 76687 0 76687 76687 729135 468 729135 468 729603 729603 485564 7100 173616 311948 311948 303758 144914 158844 158844 MISCELLANEOUS 900099 316692 316692 UPS & POSTAGE SALES 900099 13375 13375 VISITOR MEALS 900099 3000 3000 0 0 0 0 333067 8729942 3707482 0 2486464 X 180000 180000 284565 0 235211 49354 3218156 2421393 493486 303277 69876 45538 17678 6660 517222 360640 111281 45301 260750 184183 49045 27522 249881 155495 71944 22442 1031724 800838 187246 43640 50420 50420 303728 170834 63100 69794 236275 45657 156232 34386 385046 371175 9870 4001 90962 12127 8025 70810 2888 2199 689 59006 59006 1338010 1244349 93661 311494 250960 60534 Food 368048 368048 Commissions 247406 247406 Class Materials 170946 170946 Equipment and Maintenance 150954 148932 2022 277476 174133 93230 10113 9804833 7405273 1712260 687300 337003 651366 7284926 6349560 273754 177794 0 0 0 295904 334698 144128 110674 39387449 16953035 22140588 22434414 43977335 46689465 0 2824960 2974802 26260 10211 77304858 79732984 709348 700475 2046444 2036084 0 1702898 1628139 0 0 4458690 4364698 25659914 25474644 47186254 49893642 72846168 75368286 77304858 79732984 X -1074891 3317167 279842 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44576888 546881 4706289 2259575 47570483 46032187 275286 498054 2228639 44576888 53416259 1040564 -6236656 2187980 46032187 40755602 419146 14027072 1785561 53416259 44307823 598224 -951572 3198873 40755602 0.05 0.95 0.0 false false 3558340 3558340 28934555 14690481 14244074 4456354 2262554 2193800 2438200 2438200 22434414 0 X 12645481 3317167 598372 3915539 8729942 0 0 8729942 10123363 318530 318530 9804833 0 0 9804833 Schedule D, Part V, Line 4 Intended uses of endowment funds PENLAND'S ENDOWMENT FUNDS PROVIDE SUPPORT FOR BOTH PROGRAMS AND OPERATIONS, AND SCHOLARSHIPS TO MEET THE NEEDS OF TALENTED STUDENTS WITH LIMITED RESOURCES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE SCHOOL HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF APRIL 30, 2024. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD IN FORM 990, PART VIII - 144914 CHANGE IN BENEFICIAL INTEREST - 279842 Special event expenses - 173616 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD IN FORM 990, PART VIII - 144914 Special Event Expenses - 173616 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY DIVERSITY & INCLUSION PENLAND WELCOMES EVERYONE PENLAND SCHOOL OF CRAFT BELIEVES THAT DIVERSITY AND INCLUSION ARE ESSENTIAL TO FULFILLING ITS MISSION. WE WANT TO INSPIRE AND NURTURE THE HUMAN SPIRIT, AND WE VALUE THE PERSPECTIVES AND CONTRIBUTIONS OF ALL PEOPLE. WE WANT THE PENLAND EXPERIENCE TO INCLUDE VARIED IDEAS, WORLD VIEWS, AND PERSONAL CHARACTERISTICS. PENLAND IS COMMITTED TO BEING A COMMUNITY THAT WELCOMES AND RESPECTS EVERYONE REGARDLESS OF AGE, ABILITY, ETHNICITY, RACE, RELIGION, PHILOSOPHICAL OR POLITICAL BELIEFS, SEXUAL ORIENTATION, GENDER IDENTITY OR EXPRESSION, NATIONALITY, GEOGRAPHIC ORIGIN, AND SOCIOECONOMIC STATUS. WE ARE COMMITTED TO PROVIDING AN ENVIRONMENT FREE OF DISCRIMINATION. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE ORGANIZATION RECEIVES SUPPORT FROM THE NORTH CAROLINA ARTS COUNCIL, THE NATIONAL ENDOWMENT FOR THE ARTS, THE NATIONAL ENDOWMENT FOR HUMANITIES, AND MITCHELL COUNTY SCHOOLS. THE FUNDS ARE USED TO SUPPORT PENLAND'S EDUCATIONAL PROGRAMS. Annual Benefit Auction 390443 7100 383343 48758 4062 120796 Work Study Auction 102221 102221 0 492664 7100 485564 48758 4062 120796 173616 311948 true INDIVIDUAL ARTIST SUPPORT 12 180000 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. All recipients complete an online application through SlideRoom which includes a project proposal and description of how they will apply the grant funds for future creative endeavors. Since most of the recipients for these grants have completed one of our competitive programs (i.e. Core Fellowship or Resident Artist Program) they are pre-vetted through an extensive review process by a guest committee of art professionals. They submit CV, bio info, references, and answers to a series of questions to ascertain their goals and how these align with Penland's programs. Visiting artists who have not completed a Penland program are identified based on the following criteria: professional engagement within the field through exhibitions, teaching, and other contributions; work samples that show a level of proficiency and a distinct point of view associated with mid-career or established professional level; they have the experience necessary to execute professional works in our studios with no instruction and limited assistance; they self-identify as belonging to a group that has been historically underrepresented or marginalized within our field. X true false X X X X false false false false false false false false false Maria Hall Director 182059 0 0 0 15357 0 15000 0 0 0 212416 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE ORGANIZATION REQUIRES THE EXECUTIVE DIRECTOR TO RESIDE ON CAMPUS AND THEREFORE HOUSING IS PROVIDED. DUE TO THIS BEING A REQUIREMENT OF THE ORGANIZATION AND FOR THE EMPLOYERS CONVENIENCE IT IS EXCLUDED FROM TAXABLE INCOME. THE ESTIMATED VALUE OF THE HOUSING PROVIDED IS $12,000 ANNUALLY. X 197 275351 NONE X 3 47952 Market value X 4 2912 NONE X In-Kind 12 34979 NONE false true false Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. UPON APPROVAL BY THE COMMITTEE, THE RETURN WAS PRESENTED TO THE ENTIRE BOARD OF TRUSTEES FOR ITS APPROVAL. THE BOARD RECEIVES THE COMPLETED FORM 990 FOR REVIEW AT THE BOARD MEETING. THE 990 IS FILED AFTER THE FINAL APPROVAL BY THE BOARD. Form 990, Part VI, Line 12c Conflict of interest policy UNDER THE CONFLICT POLICY FOR THE PENLAND SCHOOL OF CRAFT BOARD OF TRUSTEES, IT IS THE POLICY THAT MEMBERS OF THE BOARD SHALL AVOID CONFLICTS OF INTEREST AND ANY CONDUCT WHICH MAY SUGGEST THE APPEARANCE OF IMPROPRIETY WHEN EXERCISING THAT RESPONSIBILITY. AS TRUSTEES, BOARD MEMBERS WILL SIGN AND SUBMIT AN UPDATED CONFLICT OF INTEREST STATEMENT TO PENLAND ON AN ANNUAL BASIS. IN THE EVENT THAT A BOARD MEMBER MAY DIRECTLY OR INDIRECTLY BENEFIT FROM THE SCHOOL'S DISBURSEMENT OF FUNDS, OTHER THAN DE MINIMUS AMOUNTS, PRIOR APPROVAL OF THE EXECUTIVE COMMITTEE IS REQUIRED. IN THE APPROVAL PROCESS THE COMMITTEE WILL CONSIDER THE APPROPRIATE FACTORS AND DOCUMENT THE REASONS FOR APPROVAL. APPROVALS BY THE EXECUTIVE COMMITTEE WILL BE REPORTED TO THE BOARD AT THE NEXT SCHEDULED BOARD MEETING. THE CONFLICTED BOARD MEMBER SHALL BE ABSENT FROM AND NOT PARTICIPATE IN THE DELIBERATIONS OR VOTE ON THE MATTER, BUT SHALL BE COUNTED IN THE QUORUM FOR THE MEETING. UNDER THE EMPLOYEE CONFLICT OF INTEREST POLICY, EMPLOYEES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST UPON EMPLOYMENT AND ANY TIME THEREAFTER. AS APPROPRIATE, EMPLOYEES SHALL MAKE A FULL WRITTEN DISCLOSURE OF INTEREST, RELATIONSHIPS, AND HOLDINGS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST. IF EMPLOYEES HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING HIRING, PURCHASES/SALES, SELECTION PROCESSES FOR EXHIBITIONS, GALLERY REPRESENTATION, CORE, RESIDENTS, INSTRUCTORS, CONTRACTS, OR LEASES, IT IS IMPERATIVE THAT THEY DISCLOSE TO THEIR SUPERVISOR AS SOON AS POSSIBLE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. IF A CONFLICT OF INTEREST IS DEEMED TO EXIST, PENLAND RESERVES THE RIGHT TO SEVER A WORK RELATIONSHIP BETWEEN PENLAND AND THE OTHER PARTY TO THE CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official PENLAND PERIODICALLY CONDUCTS A SALARY STUDY TO DETERMINE IF ITS EMPLOYEES' SALARIES AND WAGES ARE COMPARABLE TO SIMILAR POSITIONS IN THE AREA. WAGE AND SALARY INCREASES FOR PERSONNEL, WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR, ARE REVIEWED BY SUPERVISORS, THEN REVIEWED BY THE EXECUTIVE DIRECTOR, THEN REVIEWED AND APPROVED BY THE PERSONNEL COMMITTEE AND FINANCE COMMITTEE. THE SALARY AND WAGE AMOUNTS ARE THEN APPROVED BY THE BOARD OF TRUSTEES IN THE BUDGET PROCESS. THE SALARY OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE UPON REQUEST. ADDITIONALLY, RECENT FILINGS OF THE FORM CAN BE FOUND ON GUIDESTAR.ORG. Form 990, Part IX, Line 11g Other Fees Subcontractors - Total Expense: 244096, Program Service Expense: 144253, Management and General Expenses: 59937, Fundraising Expenses: 39906; Other - Total Expense: 154336, Program Service Expense: 130931, Management and General Expenses: 19671, Fundraising Expenses: 3734; Consulting - Total Expense: 107638, Program Service Expense: , Management and General Expenses: 107638, Fundraising Expenses: ; Instructor Fees - Total Expense: 525654, Program Service Expense: 525654, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN BENEFICAL INTEREST - 279842;