2026-03-10T07:19:01+00:00 2025-04-30 440160260 Forvis Mazars LLP One Oak Plaza Suite 300 Asheville NC 28801 990 2024-05-01 560623948 Penland School Of Craft PENL 8287652359 PO Box 37 Penland NC 28765 MARIA HALL EXECUTIVE DIRECTOR 8287652359 2026-03-10 true true Amy Bibby P00445891 8282542254 2026-03-09 2024 2025-03-06 01:10:19Z MARIA HALL PO Box 37 Penland NC 28765 11101292 false X WWW.PENLAND.ORG X 1929 NC THE MISSION OF PENLAND SCHOOL OF CRAFT IS TO MAKE LIVES MEANINGFUL THROUGH MAKING. 32 32 143 220 0 2535996 4879434 3630795 3096488 1682605 1680655 880546 1042482 8729942 10699059 180000 0 0 0 4350569 4893365 0 0 611386 5274264 5904013 9804833 10797378 -1074891 -98319 79732984 81567394 4364698 3545334 75368286 78022060 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. false false 7619822 3186325 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 FY25, PENLAND SERVED 1,500 STUDENTS IN ADULT CRAFT WORKSHOPS. 7619822 true true false 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 false true false false false false false false false false false false true true false false false false false false false false true 220 0 true 143 true false false false false false true true false false false false false false X 32 32 false false false false false false false true true false false false true true true true true true true false false false X X Beth Shupe 8287652359 PO Box 37 Penland NC 28765 FRED SANDERS PAST-CHAIR 15.0 X X 0 0 0 LILLIAN GIORNELLI CHAIR 15.0 X X 0 0 0 MERRILY ORSINI TREASURER 15.0 X X 0 0 0 VINCE WATCHORN VICE CHAIR 15.0 X X 0 0 0 VIRGINIA KRAUS SECRETARY 15.0 X X 0 0 0 ABRAHAM THOMAS 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 CATHY ADELMAN 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 DAIL DIXON Board Member 2.0 X 0 0 0 DIANE CHARNOV Board Member 2.0 X 0 0 0 DOUG QUACKENBUSH Board Member 2.0 X 0 0 0 E VINCENT MARTINEZ Board Member 2.0 X 0 0 0 EDWARD BRESLER Board Member 2.0 X 0 0 0 ILASAHAI PROUTY Board Member 2.0 X 0 0 0 JACKIE JONES 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 MATTHEW PRICE Board Member 2.0 X 0 0 0 MERCEDES JELINEK 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 PHILIP PAYNE Board Member 2.0 X 0 0 0 RUSSELL SIZEMORE Board Member 2.0 X 0 0 0 SARA MCDONNELL Board Member 2.0 X 0 0 0 WEI SUN 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 123507 0 0 Maria Hall Executive Director 60.0 X 200158 0 22500 LESLIE NOELL Creative Director 40.0 X 121262 0 0 MATTHEW MOORE Director of Facilities and Grounds 40.0 X 102361 0 0 547288 0 22500 4 false true false GIS Global 39 AZURE SAGE WAY Asheville NC 28806 hurricane clean-up/repairs 687447 1 9712 62500 4807222 667366 4879434 TUITION, ROOM/BOARD, FEES 611610 2734015 2734015 GALLERY 900099 362473 362473 0 0 0 0 3096488 837785 837785 89837 89837 0 89837 89837 845370 2500 845370 -2500 842870 842870 462882 9712 251812 211070 211070 265315 147921 117394 117394 MISCELLANEOUS 900099 490418 490418 INSURANCE PROCEEDS, NET 900099 128920 128920 VISITOR MEALS 900099 3475 3475 1368 0 0 1368 624181 10699059 3186325 0 2633300 X 644804 483603 161201 3363063 2843546 296384 223133 79560 55394 18405 5761 534038 367236 125194 41608 271900 191748 51601 28551 279753 149328 95085 35340 1121837 921401 200436 0 37122 29147 7975 171848 64434 107414 107837 8757 51273 47807 392079 365659 26420 53298 10561 1571 41166 3618 2126 29 1463 54540 54540 1508765 1508765 348754 145487 203267 Equipment and Maintenance 1012689 177116 835140 433 Supplies and Materials 390872 378225 5799 6848 Commissions 266653 266653 Class Materials 82893 82893 71455 51346 10009 10100 10797378 7619822 2566170 611386 651366 342868 6349560 5705798 250000 177794 248053 0 0 0 0 334698 332091 110674 80343 40002209 18438125 22434414 21564084 46689465 50013803 0 2974802 3022439 10211 7915 79732984 81567394 700475 513154 2036084 1445185 0 0 1628139 1586995 0 0 4364698 3545334 X 25474644 26490870 49893642 51531190 75368286 78022060 79732984 81567394 X -98319 2564456 187637 X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47570483 1362669 3981977 2258760 50656369 44576888 546881 4706289 2259575 47570483 46032187 275286 498054 2228639 44576888 53416259 1040564 -6236656 2187980 46032187 40755602 419146 14027072 1785561 53416259 0.05 0.95 0.0 false false 3627340 3627340 31367141 16046864 15320277 4674249 2391261 2282988 333479 333479 21564084 0 X 13850885 2564456 587370 3151826 10699059 0 0 10699059 11197111 399733 399733 10797378 0 0 10797378 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, 2025. 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 - 147921 CHANGE IN BENEFICIAL INTEREST - 187637 Special event expenses - 251812 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 - 147921 Special Event Expenses - 251812 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. Special Auction Gala 472594 9712 462882 46889 204923 0 0 472594 9712 462882 46889 204923 251812 211070 X true false X X X X false false false false false false false false false Maria Hall Executive Director 200158 0 0 0 0 0 22500 0 0 0 222658 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. 6 653366 Market value X In-Kind 2 14000 NONE 0 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 VIII, Line 11d Other Miscellaneous Revenue UPS & POSTAGE SALES - Total Revenue: 1368, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 1368; Form 990, Part IX, Line 11g Other Fees Subcontractors - Total Expense: 351659, Program Service Expense: 232928, Management and General Expenses: 118731, Fundraising Expenses: ; Other - Total Expense: 205946, Program Service Expense: 142340, Management and General Expenses: 63606, Fundraising Expenses: ; Consulting - Total Expense: 18099, Program Service Expense: , Management and General Expenses: 18099, Fundraising Expenses: ; Instructor Fees - Total Expense: 546133, Program Service Expense: 546133, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN BENEFICAL INTEREST - 187637; Total - 187637;