Public Works Art Center

Legal name: Public Works Arts Center

Nonprofit profile at a glance

EIN
832051277
IRS 990 coverage
2020–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-N 2018
Location
Summerville, SC, US
Phone
(843) 900-3225
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$625,194
Expenses
$638,178
Assets
$1,463,105
Liabilities
$1,079,915

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • AMANDA LEVINER (PRESIDENT)

People named in this filing

  • MEGHAN BUSHMAN (DIRECTOR)
  • GRETCHEN CUDDY (DIRECTOR)
  • AVERY GREENLEE (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Creating and fostering an arts community for all.

What it reported doing in 2025

Free admission program: this program allows every person in our community to experience ever-changing art exhibitions, and averaging around 2,500 visitors a month with three galleries that feature different artists every eight weeks (hundreds of artists displayed in 2025, including group and community shows), free crafts for all ages with every exhibition, and plenty of opportunities for adults and young people to have their work displayed, this program allows the entire community to be part of the mission of public works art center.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 62
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.2%; rating input score 68
  • Program expense ratio: 66.7%; rating input score 67
  • Fundraising efficiency: $6.12 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -2.1%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 2.29; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 19.7% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 17.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 21st percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 68.2% of revenue deployed · 66.7% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $425K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 21/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.