2025-07-28T09:34:24-07:00 2024-06-30 990 2023-07-01 570986224 CHAPMAN CULTURAL CENTER INC CHAP 8645422787 200 East Saint John St Spartanburg SC 29306 Todd Leady President and CEO 8642789663 2025-05-14 1 2023 2025-03-06 01:10:19Z X Todd Leahy 200 East Saint John St Spartanburg SC 29306 3134881 0 X www.chapmanculturalcenter.org X 1993 SC To provide cultural leadership for greater Spartanburg by developing, strengthening and promoting the scope, excellence and educational role of the arts, humanities and science, and to further their significance in the life of our community. 26 26 19 75 0 0 1560750 1369594 709352 616514 1197 28677 343277 1120096 2614576 3134881 576743 405431 0 0 1092490 1011101 0 0 236431 2182966 2206468 3852199 3623000 -1237623 -488119 31350952 30802188 380509 319866 30970443 30482322 X To provide cultural leadership for greater Spartanburg by developing, strengthening and promoting the scope, excellence and educational role of the arts, humanities and science, and to further their significance in the life of our community. 0 0 597618 405431 247443 Grants to other non profit art organizations for operating expenses and artist assistance grants (Outreach). Revenues are made up of $25,000 Cultural District Sponsorship, and $222,443 Federal Grants (01 rep). Code 711310 131155 0 71168 Arts-in-education programs conducted at various schools and other locations (Education). Code 711310 2295120 0 2047334 All other programs 0 0 0 3023893 1 1 0 0 0 0 0 1 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 56 0 1 19 1 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 SC X X X Chapman Cultural Center Inc 8645422787 200 East Saint John St Spartanburg SC 29306 Daniel Mayer President and CEO 40 0 X X X 137621 0 0 Daniel Craig trustee 0 0 X 0 0 0 Isabel Forbes trustee 0 0 X 0 0 0 Rhonda Gibson trustee 0 0 X 0 0 0 Linda Hannon trustee 0 0 X 0 0 0 Emma Harrill trustee 0 0 X 0 0 0 Jennifer Januchowwski trustee 0 0 X 0 0 0 Rick Jolley trustee 0 0 X 0 0 0 David McCutchen trustee 0 0 X 0 0 0 Brian Murdoch Treasurer 0 0 X 0 0 0 Betsy Neely-Sikma trustee 0 0 X 0 0 0 Lori McMillian trustee 0 0 X 0 0 0 Jeff Stevens trustee 0 0 X 0 0 0 Bill Robinson Vice-President 0 0 X 0 0 0 Joe Wifert trustee 0 0 X 0 0 0 Travis Moore trustee 0 0 X 0 0 0 Bill Dunlap trustee 0 0 X 0 0 0 David Britt trustee 0 0 X 0 0 0 Bridget Kirkland trustee 0 0 X 0 0 0 Mary Levens trustee 0 0 X 0 0 0 Shane Martin trustee 0 0 X 0 0 0 Erica Brown trustee 0 0 X 0 0 0 Karen Calhoun trustee 0 0 X 0 0 0 Dennis Chapman-Hughes trustee 0 0 X 0 0 0 Brant Bynum Immediate past president 0 0 X 0 0 0 Stan Parker Secretary 0 0 X 0 0 0 Laura Montgomery President 0 0 X 0 0 0 Blake Spencer trustee 0 0 X 0 0 0 137621 0 0 1 1 0 0 0 X 0 0 0 0 868166 501428 0 1369594 Program related rent 711310 510598 510598 0 0 School fees 711310 36168 36168 0 0 ticket sales 711310 69748 69748 0 0 0 0 0 0 616514 28677 0 0 28677 0 0 0 0 0 0 0 0 233034 0 0 0 233034 0 233034 233034 0 0 0 0 0 0 0 0 0 0 miscellaneous 711310 146803 146803 0 0 all other div/int/(un)realized gains investments 711310 740259 0 0 740259 0 0 0 0 887062 3134881 996351 0 768936 X 405431 405431 855894 547858 131418 176618 15834 10136 2431 3267 76536 54576 6703 15257 62837 40243 9349 13245 45600 45600 0 23426 23426 0 43408 43408 286550 253585 9159 23806 18717 18717 7146 4460 751 1935 22257 22257 483785 483785 25152 22204 2948 3952 2477 1272 203 10524 10524 985652 966052 17500 2100 69992 52425 17567 Equipment rental-lease 58035 17415 40620 Miscellaneous 21670 21670 0 Telephone 29106 29106 0 Special events 10815 10815 0 60681 60681 3623000 3023893 362676 236431 708942 589542 207201 80779 5450 11250 24783 15795 1045168 1045168 39580 19415 36928489 16443070 21391859 20485419 7927969 8554820 31350952 30802188 78531 125642 2800 299178 194224 380509 319866 X 22865295 21867161 8105148 8615161 30970443 30482322 31350952 30802188 X -488119 0 0 0 0 -2 X X 0 0 0 X 1493680 1486564 2831471 1560750 1369594 8742059 1493680 1486564 2831471 1560750 1369594 8742059 0 8742059 546292 543578 673724 750444 768936 3282974 12025033 1260068 0.72699 0.6652 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1045168 0 0 X X X 0 0 142337 142337 0 32832967 13800482 19032485 0 1361725 283576 1078149 0 1194332 1022088 172244 0 1397128 1336924 60204 20485419 Spartanburg County Foundation 037 155627 F Spartanburg County Foundation 0591 7942365 F Spartanburg County Foundation 0871 277229 F Spartanburg County Foundation Avarila Hughes 179599 F 8554820 3134881 0 0 0 0 0 3134881 0 0 0 3134881 3623000 0 0 0 0 0 3623000 0 0 0 3623000 Schedule D, Part III, Line 4 The art collection is to be used for cultural experience, and educational purposes. In fiscal year 2024-25 a few items were sold. 1 The Artist Guild of Spartanburg 200 East Saint John St Spartanburg SC 29306 570924104 501 (c) 3 8250 operating assistance Spartanburg Science Center 200 East Saint John St Spartanburg SC 29306 570661215 501 (c) 3 31500 operating assistance Spartanburg Art Museum 200 East Saint John St Spartanburg SC 29306 237041876 501 (c) 3 56250 operating assistance Ballet Spartanburg 200 East Saint John St Spartanburg SC 29306 570658124 501 (c) 3 68000 operating assistance Spartanburg County Historical Association 200 East Saint John St Spartanburg SC 29306 576025123 501 (c) 3 22000 operating assistance The Spartanburg Little Theatre 200 East Saint John St Spartanburg SC 29306 576002713 501 (c) 3 68000 operating assistance Spartanburg Philharmonic 200 East Saint John St Spartanburg SC 29306 570485556 501 (c) 3 62000 operating assistance Hatcher Garden and Woodland 200 East Saint John St Spartanburg SC 29306 571069038 501 (c) 3 14000 operating assistance Hub City Writers Project 200 East Saint John St Spartenburg SC 29306 571059259 501 (c) 3 16000 operating assistance Artists Collective 578 West Main St Spartanburg SC 29301 271069261 501 (c) 3 17000 operating assistance Proud Mary Theatre 578 West Main St Spartanburg SC 29301 822196578 501 (c) 3 10750 operating assistance Speaking Down PO Box 7133 Spartanburg SC 29304 474421330 501 (c) 3 15000 operating assistance #13 Stone Soup 134 South Main St Woodruff SC 29388 570864306 501 (c) 3 10250 operating assistance 13 0 Schedule I, Part I, Line 1 Records are kept at the premises of the organization (Chapman) Schedule I, Part I, Line 2 The organization is in frequent contact with the organizations that receive grants. Most of these organizations are housed in the same building as the organization (Chapman) itself. X 1 0 0 0 0 0 0 0 0 Daniel Mayer President and CEO 108333 0 5000 0 24288 0 0 0 0 0 137621 0 0 0 Schedule J, Part I, Line 3 The President and CEO is appointed by the board, and is responsible to the board. The board meets a number of times per year, and in those meetings the President and CEO gives an overview of the current situation, as well as his plans for the future. Furthermore, the President and CEO meets monthly with the chair of the board, 2 others, and the interim CFO to discuss the financials. The compensation is established by the board, and communicated to the President and CEO by the chair of the board. Schedule J, Part I, Line 4 The former President and CEO, Mr. Mayer, left in April 2024 but received payments in the period after. Form 990, Header, Line B The net assets on the form 990 for 2022 did not include the investments. This was adjusted on the form 990 for 2023, with the comparative numbers for 2022 adjusted on the form 990 for 2023. Form 990, Header, Line F Due to changes in management during the fiscal year 2023/24, the board was tasked with supervision/delegation of the daily tasks to employees. A new President and CEO was appointed in February 2025. Form 990, Part I, Line 20 The 2022 filing did not include the investments. The 2023 did, and the numbers for 2022 and 2023 are in line with the audit report. Please see below for the reconciliation for the numbers on form 990 for 2022 to the numbers for the previous year (being 2022) on the form 990 for 2023. Page 12 assets as reported on form 990 (2022) $23,422,983 Investments with Spartanburg County Foundation per June 2022 according to audit report $7,927,969 Assets as reported for previous year (2022) on form 990 for 2023 $31,350,952 Form 990, Part III (Cont. 4) The total program expenses are $3,049,191. G&A $342,745 and fundraising $231,064. This gives the total of $3,623,000. Form 990, Part V, Line 2a Number of employees 12/31/23: 19; number of employees 6/30/24: 20 Form 990, Part VI, Section B, Line 11b The form 990 has been prepared by the interim CFO, and has been reviewed by the President and CEO. The board is aware of the completion / submission of the form 990. Form 990, Part VI, Section B, Line 12c Each trustee, officer, member of a committee with board delegated powers, and each employee is supposed to annually sign a statement affirming that such person has received a copy of the policy, has read and understood it, has agreed to comply with it, and understand that the organization is a charitable organization and that to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax exempt purposes. Due to the changes in management, and the absence of a President and CEO for a long time, the newly appointed President and CEO will ensure these policies will be adhered to. Form 990, Part VI, Section B, Line 15 The President and CEO is appointed by the board, and is responsible to the board. The board meets a number of times per year, and in those meetings the President and CEO gives an overview of the current situation, as well as his plans for the future. Furthermore, the President and CEO meets monthly with the chair of the board, 2 others, and the interim CFO to discuss the financials. The compensation is established by the board, and communicated to the President and CEO by the chair of the board. Form 990, Part VI, Section C, Line 19 Chapman Cultural Center makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. The Center's form 990 is also available on (other) websites. Form 990, Part VIII, Line 11a 11b 11c The break down of the $740,259 is as follows: Operational fund with donor restrictions: $52,085; capital fund with donor restrictions $688,174 Form 990, Part IX, Line 11f The break down of the $43,408 is made up of broker fees ($39,043 and $4,365) Form 990, Part XI, Line 9 There is a $2 rounding difference as a reconciling item Form 990, Part XII, Line 2a The organization (board) made the decision for fiscal year 2023/24 to have a review instead of an audit. This review by an independent external auditor is not finalized yet at the moment of preparing/submitting the form 990. Schedule B, Part I Due to multiple changes in employees and management, including the development and marketing areas, as well as the finances, we are in the process of identifying individual donors for the fiscal year 2023-24 filing on time