Lancaster County Council of the Arts

Nonprofit profile at a glance

EIN
570660463
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Lancaster, SC, USA
Phone
8032857451
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Council/Agency

Official website

Reported finances

Revenue
$417,759
Expenses
$420,279
Assets
$672,862
Liabilities
$68,411

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • ERIC GRACE (EXECUTIVE DIRECTOR)
  • Dean Blanton (President)
  • Kathy Sistare (Vice President)

Highest reported compensation

  • ERIC GRACE (EXECUTIVE DIRECTOR): $58,730 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enrich the quality of life in Lancaster County by building vibrant and inclusive communities connecting arts, culture, education, and economic vitality.

What it reported doing in 2024

The LCCA is a leading institution in Lancaster County, dedicated to fostering a vibrant cultural landscape that enriches the community's quality of life through the arts. Established in 1977 with the vision of integrating arts and culture into the fabric of daily life, LCCA stands for artistic expression, cultural understanding, and educational excellence in the region. The LCCA's mission is to enrich the quality of life in Lancaster County by building vibrant and inclusive communities connecting arts, culture, education, and economic vitality. This mission reflects a deep commitment to leveraging the power of the arts as a catalyst for community engagement, educational advancement, and economic development. Through a broad array of programs, initiatives, and partnerships, the LCCA strives to make arts accessible to all, fostering an environment where creativity can flourish and where residents of all ages and backgrounds can experience the transformative power of the arts. Key to its mission, the LCCA offers a variety of programs designed to meet the diverse needs of the community. These initiatives include art therapy programs, educational workshops, exhibitions, performances, and summer arts and sciences camps, which aim to address learning loss among students while promoting STEAM through an artistic lens. By providing these and other opportunities for artistic engagement, the LCCA not only supports the professional development of artists and educators but also enriches the cultural experiences of the community at large. The LCCA believes in the arts as a fundamental component of a healthy, dynamic community. This belief drives its efforts to cultivate partnerships across sectors, including schools, businesses, local governments, and other nonprofit organizations, to amplify the impact of the arts and to ensure that they remain an integral part of Lancaster County's growth and development. Through its dedicated work, the LCCA continues to champion the role of the arts in creating inclusive, vibrant communities where every individual has the opportunity to engage with the arts and where the arts are recognized as essential to the county's overall prosperity and well-being.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.5%; rating input score 68
  • Program expense ratio: 66.3%; rating input score 66
  • Fundraising efficiency: $5.79 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.6%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 1.6; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 14%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 68.5% of revenue deployed · 66.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $279K in reported program spending
  • Leadership: top reported pay $59K · 17 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.