TY 2023 Form 990

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

ARTS ETC

Employer identification number

47-1277727

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	85,686	114,190	182,057	194,342	102,791	679,066
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	22,530	16,155	91,995	63,126	127,046	320,852
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5	108,216	130,345	274,052	257,468	229,837	999,918
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)						999,918

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...	108,216	130,345	274,052	257,468	229,837	999,918
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..			273		11,455	11,728
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	0	0	273	0	11,455	11,728
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..	108,216	130,345	274,325	257,468	241,292	1,011,646

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

98.841 %

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

99.971 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

1.159 %

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

0.029 %

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2023 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
Schedule A, Part I, Line 1	ARTICLE I Name The name of the Corporation will be: Arts, etc. ARTICLE II Purposes The Corporation is formed for the purpose of raising funds through donations and events to support the arts in the greater Charleston, South Carolina community and to provide educational opportunities to its Members who will be women living on Kiawah Island, including Cassique. The Corporation's activities, consistent therewith, will be conducted exclusively for charitable, religious, educational and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code of 1986, or the corresponding section of any future federal tax code. No part of the net earnings of the Corporation will inure to the benefit of, or be distributed to, its Members, directors, officers, or other private persons, except that the Corporation, other than as limited herein, will be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth above in this Section 1. No substantial part of the activities of the Corporation will be the one of propaganda, or otherwise attempting to influence legislation, and the Corporation will not participate in, or intervene in (including the publishing or distribution of statements), any political campaign on behalf of or in opposition to any candidate for public office. Notwithstanding any other provision of these Bylaws, the Corporation will not carry on any other activity not permitted to be carried on (a) by a Corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code of 1986, or the corresponding section of any future federal tax code, or (b) by a Corporation, contributions to which are deductible under Section 170(c)(2) of the Internal Revenue Code of 1986, or the corresponding section of any future federal tax code.

Return Reference

Explanation

Schedule A, Part I, Line 1

ARTICLE I Name The name of the Corporation will be: Arts, etc. ARTICLE II Purposes The Corporation is formed for the purpose of raising funds through donations and events to support the arts in the greater Charleston, South Carolina community and to provide educational opportunities to its Members who will be women living on Kiawah Island, including Cassique. The Corporation's activities, consistent therewith, will be conducted exclusively for charitable, religious, educational and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code of 1986, or the corresponding section of any future federal tax code. No part of the net earnings of the Corporation will inure to the benefit of, or be distributed to, its Members, directors, officers, or other private persons, except that the Corporation, other than as limited herein, will be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth above in this Section 1. No substantial part of the activities of the Corporation will be the one of propaganda, or otherwise attempting to influence legislation, and the Corporation will not participate in, or intervene in (including the publishing or distribution of statements), any political campaign on behalf of or in opposition to any candidate for public office. Notwithstanding any other provision of these Bylaws, the Corporation will not carry on any other activity not permitted to be carried on (a) by a Corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code of 1986, or the corresponding section of any future federal tax code, or (b) by a Corporation, contributions to which are deductible under Section 170(c)(2) of the Internal Revenue Code of 1986, or the corresponding section of any future federal tax code.

Schedule A (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

ARTS ETC

Employer identification number

47-1277727

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization ARTS ETC

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization ARTS ETC		Employer identification number 47-1277727

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization ARTS ETC			Employer identification number 47-1277727
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

SCHEDULE G (Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization
ARTS ETC

Employer identification number

47-1277727

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) 2023

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 Art & House Tour (event type)	(b) Event #2 (event type)	(c) Other events (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	210,988			210,988
2	Less: Contributions . . . .	83,941			83,941
3	Gross income (line 1 minus line 2) . . . . . .	127,047			127,047

4	Cash prizes . . . . .	0		0
5	Noncash prizes . . . .	0		0
6	Rent/facility costs . . . .	0		0
7	Food and beverages . . .	0	0	0
8	Entertainment . . . .	0	0	0
9	Other direct expenses . . .	11,264		11,264
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .			11,264
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .			115,783

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) 2023

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
ARTS ETC

Employer identification number
47-1277727

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) PURE Theatre 34 Cannon St Charleston,SC29403	13-4240676	28,760	PURE Theatre is seeking funding for Haut Gap Middle School and St. Johns High School Youth Companies, an after-school theatre program offered in partnership with Communities in Schools. The program is centered around the development and growth associated with the stages of building a live performance. PURE Theatre's Youth Company is a comprehensive program designed to empower and showcase the unique skill sets of students through the process of live performance. The program aims to foster creativity, build confidence, and cultivate an ensemble mindset among students while providing an enriching experience in the performing arts. Through participation in the program, students hone crucial life skills, including the ability to think creatively, be responsible to oneself and others, work in a group to achieve common goals, and, through PURE's methodology of scene study, understand human motivation and behavior better. The program will begin with one-time workshops being held at the start
(2) PURE Theater 34 Cannon St Charleston,SC29403	13-4240676	16,455	PURE is requesting $11,000 in funding for PURE Youth Companies (PYC) at Haut Gap Middle School. PYC is an after-school theatre training program offered through our dynamic partnership with Communities in Schools (CIS). PURE has already received funds from the South Carolina Arts Commission and the Coastal Community Foundation but requires additional funds to create this intensive program that provides students with creative outlets when no other arts education experiences are currently available. PURE Youth Companies are centered around the principle of live performance of a play (vs a pedagogy structured around theatre exercises, non-scripted improvisation, stand-alone monologues, and/or scene work). PURE Youth Companies are intensive, theatre training programs that expose students to in-depth instruction throughout the school year. Each semester, 20 to 25 students meet twice per week for 16 weeks, to learn the art and craft of acting while rehearsing a play. The class culminates in
(3) Charleston Stage Company PO Box 366 Charleston,SC29402	57-0694183	15,988	Charleston Stage is the theater company in residence at the Historic Dock Street Theatre in Downtown Charleston and has presented more than 320 productions and played to collective audience of more than two million through its 46-year history. In addition to producing engaging, high-quality performances, we invest heavily in theatre arts education by employing a staff of professional theatre artists who share their expertise with the next generation. In order to expand our community outreach beyond the walls of the Dock Street Theatre, we launched CityStage which brings theater programming directly into Title 1 schools and underserved communities free of charge. In May 2024, CityStage will plan to make stops in Johns Island at three local elementary schools: Angel Oak, Frierson, and Mt. Zion. The 2024 CityStage show is the Last Stop on Market Street which is based off an illustrative children's book by Matt de la Peña. This Hip-Hop/Motown musically inspired show explores inclusive them
(4) Charleston Stage Company PO Box 366 Charleston,SC29402	57-0694183	20,043	"Lightning Thief /June B. performance at Dock Street: Our Arts-Integration workshops are built around national and theatre standards, ELA and social studies standards. All workshops are themed around the family series show we produce; this season, ""Lightning Thief"" & ""Junie B. Toothless Wonder."" Our Resident Actors go directly to the schools and teach literacy standards through theatre, music and movement instruction. We held a 4-day workshop at Frierson on ""Lightning Thief"" for 50 students in 4-5th grade and confirmed a 3-day workshop January 16th-18th on ""Junie B. Toothless Wonder"" for 60 students in 1st-3rd grade. They'll also be coming to see the School Matinee show at the Dock Street Theatre (thanks to your advocacy and Arts, Etc.!) "
(5) Charleston Stage Company PO Box 366 Charleston,SC29402	57-0694183	8,947	"Of Mice and Mozart". Charleston Stage, in partnership with Charleston Chamber Orchestra, will produce the show "Of Mice and Mozart" with 4th and 5th graders from Mt. Zion Elementary in Johns Island. "Of Mice and Mozart" tells the story of Mozart's life from the perspective of imaginary mouse ancestors who lived in his house. Charleston Stage will be responsible for teaching vocal music, staging, choreography, props, and all show materials. Charleston Chamber Orchestra would be responsible for orchestrating the arrangements, rehearsal tracks, and sourcing the musicians for the live performance. Over 16 rehearsals, January-March, Charleston Stage teaching artists will stage the show with the students and prepare them for a performance for their families.
(6) Chalrleston Gaillard Management Corporation 95 Calhoun Street Charleston,SC29401	46-3018925	30,000	The Charleston Gaillard Center (the Gaillard) is a non-profit arts organization located in Charleston, South Carolina, that commissions, supports, presents, and produces ambitious, multidisciplinary cultural programming and provides access to the best local, national, and global artists and companies on its stage. Deeply rooted in the community, the Gaillard is committed to elevating local and regional voices and partnering with Charleston institutions to reflect the city's diversity. The Gaillard serves over 30,000 students annually through its multi-faceted, curriculum-based Arts Education Program that includes mainstage productions with accompanying lesson plans and in-school workshops, masterclasses, teacher professional development and a series of summer camp programs. With help of generous support from Arts, Etc., the Gaillard has experienced record-breaking participation from schools in Johns and Wadmalaw Islands over the past several years. During the current 2023-24 school ye
(7) Chamber Music Charleston PO Box 80072 Charleston,SC29402	06-1778633	13,195	Chamber Music Charleston is requesting funds to support both a series of in-school Classical Kids Performances at three Johns Island Elementary Schools and also a series of residencies at Haut Gap Middle School. The in-school Classical Kids Performances would take place in late September or early October at Angel Oak, Frierson, and Mt. Zion Elementary Schools. Each performance is approximately 45 minutes in length and is specifically created for children in grades K-3 and 4-5. The program includes a basic introduction to the instruments (focusing on the SC Arts Curriculum Standards requested by the music teachers), a sing-along/audience interaction piece of music, and a story set to music. For the 2024-2025 season, CMC is creating a new program to celebrate Hispanic Heritage Month. The focal story of this program is "Dream Drum Girl by Newbery Award-winning author Margarita Engle. Inspired by the childhood of Millo Castro Zaldarriaga, a Chinese-African-Cuban girl who broke Cuba's trad
(8) Chamber Music Charleston PO Box 80072 Charleston,SC29416	06-1778633	13,935	Year 1 - Chamber Music Charleston creates musical adaptation of original part (with permission from composer): $870 Chamber Music Charleston musicians record a string quartet practice recording for use as students prepare for the production. $2,175 Chamber Music Charleston musicians participate in one rehearsal with students (no more than 2 1/2 hours in length), dress rehearsal with students (no more than 2 1/2 hours in length), and final performance of the production. $2,175 Year 2: Chamber Music Charleston musicians work with select Haut Gap Middle School string students to prepare and perform music. CMC will visit the once a week for 6 consecutive weeks to work with the students as they prepare the music for the final production. The elementary school vocal students will be able to rehearse with the previous year's string quartet rehearsal recording as the select Middle School strings students learn the chamber ensemble parts. We would then bring the Middle School students, along
(9) Palmetto City Ballet 494 Wando Park Boulevard Suite A Charleston,SC29464	46-5203899	20,000	This in school assembly program introduces the students to what goes into creating a ballet from scratch. From the daily rehearsals of the dancers to the music, choreography, and set design. Our collaborative arts discipline utilizes numerous fields of study all culminating into a new production. Q&A as well as performance excerpts from the current season accompany the program.
(10) Charleston Jazz 3005 West Montague Avenue Suite 200 North Charleston,SC29418	83-0504523	18,455	Melodica Program Angel Oak ES Melodica Project: offered to 30-40 4th/5th grade students once a week for 45 minutes each during school day. Jazz Combo Program, Assembly program at Angel Oak and Haut Gap - Haut Gap MS Jazz Combo Class: offering a jazz combo experience for 8th grade students once a week for 45 minutes during school day. In-school performances at Angel Oak and Haut Gap featuring the Charleston Jazz Express Quiana Parler and combo performance - assembly program for entire school featuring jazz and gullah styles
(11) Angel Oak Elementary School 6134 Chisolm Road Johns Island,SC29455	47-3825323	12,500	Angel Oak Elementary is requesting funding to continue to train our teachers in research-based arts integration strategies to directly impact student learning and engagement in the classroom. Our partners at ArtsNow provide this interactive training in all arts areas (including visual art, drama, music, and dance) and have been successful partners with us for the past 7 years. Teachers always have positive reviews of the trainings and we have seen an increase in student achievement because of this. Please join us at our next Demonstration Day to see these strategies in action in the classroom! You can find out more about ArtsNow's work at this link: https://artsnowlearning.org/
(12) Engaging Creative Minds PO BOX 31875 Charleston,SC29417	46-1710691	10,400	PROJECT TITLE: An Arts Integration Experience with Engaging Creative Minds at Mt. Zion Elementary School Funding from this grant will provide: 1) Approximately 100 students in 1-3 different grade levels and 2-12 teachers with a minimum 5-day arts integration Engaged Learning Experience (ELE) with one ECM Instructor (teaching artist) in the fall of 2024 or the spring of 2025 2) An interactive half day Professional Development experience with ECM staff and 1-2 ECM Instructors for Mt. Zion Elementary teachers in August 2024 or at a later time determined by the school 3) Liability insurance and SLED background checks for all teaching artists 4) All materials and art supplies required for this experience will remain at the school for future use The school will be assigned an ECM Curriculum Coach who will guide the planning and scheduling process with each grade level team; including but not limited to, selecting the teaching artists, collaboratively designing the arts integration lessons,

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2023

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference

Explanation

Schedule I, Part I, Line 2

The organization solicits applications for grants in the late fall and winter of each year. Applications are received from local public schools and local 501(c)(3) organizations who can provide arts-oriented education. Applications are due by January 31 each year. Board members review each application and vote during the March Baord meeting on which grants to approve. Once approved, the organization receiving the grant must complete a "Project Completion" form prior to any funds being distributed.

Schedule I (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

ARTS ETC

Employer identification number

47-1277727

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1Amy Creamer President	(i) (ii)	0 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
Schedule J, Part I	Arts, etc did not reimburse any officer for travel expenses. We reimburse officers for office supplies, postage, luncheon supplies and other relatively small expenses. Each officer must submit an Expense Reimbursement Form for any such expense and all such expenses are included in the Monthly Treasurer's Report, which is distributed to all Board Members and retained on the Google Drive.
Schedule J, Part II	Arts etc does not compensate its officers.

Schedule J (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

ARTS ETC

Employer identification number

47-1277727

Return Reference	Explanation
Form 990, Part VI, Section A, Line 6	Arts, etc. has approximately 190 members, who pay dues and elect a Board of Directors.
Form 990, Part VI, Section A, Line 7a	The members of the organization nominate and elect a seven-member Board of Directors.
Form 990, Part VI, Section B, Line 11b	The 990 form is available to all Arts, etc. Board members via our shared Google Drive. Any member can request a copy of the tax form by contacting our President.
Form 990, Part VI, Section B, Line 12c	Each Board Member signs a document attesting to her understanding of and compliance with the Conflict of Interest policy every year. The Secretary retains the signed documents.
Form 990, Part VI, Section C, Line 19	Details of the financial matters of Arts, etc. including our tax return, are available upon request. All requests shall be made to the President of Arts, etc. via US mail or an email to pres@kiawahartsetc.org

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:	23018249
Software Version:	v1.00

1	Briefly describe the organization’s mission or most significant activities: Our purpose is to raise funds, through donations and events, to support the arts in our greater community and to provide educational and social opportunities for our membership. Reorganized as Arts, etc. in 2014, the group became independent and expanded its support to include visual, performing, and literary arts. It has since donated $425,550 from the proceeds of the acclaimed Art & House Tour to area organizations that bring the arts to the young people of Johns and Wadmalaw Islands. The organization hosts expert speakers and arranges gallery tours to expand members' perspectives and insights into the arts.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	180
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	194,342	102,791
9	Program service revenue (Part VIII, line 2g) .........	58,854	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	4,272	11,455
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	115,783
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	257,468	230,029
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	125,100	255,515
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	40,668	28,695
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	165,768	284,210
19	Revenue less expenses. Subtract line 18 from line 12.......	91,700	-54,181
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	437,403	413,139
21	Total liabilities (Part X, line 26).............	108,487	134,705
22	Net assets or fund balances. Subtract line 21 from line 20.....	328,916	278,434

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 45,215 including grants of $ 0 ) (Revenue $ 0 )
	PURE Theatre will provide an after-school theatre program offered in partnership with Communities in Schools for Haut Gap Middle School and St. Johns High School Youth Companies,. The program is centered around the development and growth associated with the stages of building a live performance. PURE Theatre's Youth Company is a comprehensive program designed to empower and showcase the unique skill sets of students through the process of live performance. The program aims to foster creativity, build confidence, and cultivate an ensemble mindset among students while providing an enriching experience in the performing arts. Through participation in the program, students hone crucial life skills, including the ability to think creatively, be responsible to oneself and others, work in a group to achieve common goals, and, through PURE's methodology of scene study, understand human motivation and behavior better. The program will begin with one-time workshops being held at the start of the school year for each target school. In these workshops, students will gain insight into the depth of theatre arts training and explore creative learning through theatre exercises. The curriculum for the workshop is a precursor to the 7-week structure of the program, where students will undergo a rehearsal process to put on a play. The workshops aim to garner student interest and participation in the production. Each semester, students meet after school, Monday through Friday, for seven weeks to learn the art and craft of acting while rehearsing a play. Recognizing students' diverse talents and interests, our program offers personalized training to help each participant excel in their chosen area of performance. Our program offers a well-rounded curriculum covering various aspects of performing arts, including roles for aspiring actors, directors, stage managers, costume designers, and technical designers. Students work together as an ensemble to develop and refine their performances, learning to communicate effectively, resolve conflicts, and support one another throughout the creative process. Each week, students will engage in structured workshops and rehearsals led by PURE's experienced instructors. They will also participate in dress rehearsals and final performances on PURE's stage at the Canon Street Art Center to experience professional-grade facilities and elevate their performance. The class culminates in a performance for family, friends, teachers, and invited guests at the Canon Street Art Center. This performance will be live-streamed for the convenience of those in the community who are unable to attend.

4b	(Code: ) (Expenses $ 44,978 including grants of $ 0 ) (Revenue $ 0 )
	Charleston Stage The mission of the not-for-profit 501(c)(3) Charleston Stage Company is to provide space for children of all ages, backgrounds etc. to experience a collaborative environment through the performing arts. CS prides itself on developing a dynamic org. that celebrates live theatre and the positive effects it has on the local community. This year's funding by Arts etc will facilitate Charleston Stage performances at schools in the Johns Island community. These performances will be at no cost to the school, students or the community. The following workshops and school matinees for Frierson and Angel Oak Elementary have been confirmed: Frierson Elementary 205 students and teachers will attend a school matinee performance of "A Year with Frog and Toad" on October 25th at 9:30am and in-school workshops will take place October 8th - 11th. Angel Oak Elementary School 205 students and teachers will attend a school matinee performance of "A Year with Frog and Toad" on October 24th at 11:45am and in-school workshops will take place October 29th - November 1st. Additionally, the mini-musical at Mt. Zion Elementary will start rehearsing the week of December 2nd with a performance the week of March 17th, 2025.

4c	(Code: ) (Expenses $ 30,000 including grants of $ 0 ) (Revenue $ 0 )
	The Charleston Gaillard Center (the Gaillard) is a non-profit arts organization located in Charleston, South Carolina, that commissions, supports, presents, and produces ambitious, multidisciplinary cultural programming and provides access to the best local, national, and global artists and companies on its stage. Deeply rooted in the community, the Gaillard is committed to elevating local and regional voices and partnering with Charleston institutions to reflect the city's diversity. The Gaillard serves over 30,000 students annually through its multi-faceted, curriculum-based Arts Education Program that includes mainstage productions with accompanying lesson plans and in-school workshops, masterclasses, teacher professional development and a series of summer camp programs. With help of generous support from Arts, Etc., the Gaillard has experienced record-breaking participation from schools in Johns and Wadmalaw Islands over the past several years. During the current 2023-24 school year, the Gaillard has provided barrier-free access to the arts for 571 students from Mount Zion Elementary School, Angel Oak Elementary School, Frierson Elementary School, Haut Gap Middle School, and St. John's High School. The Gaillard provided $23,000 in arts educational programming to students in Johns and Wadmalaw Island schools during the current school year. Students participated in a total of 43 arts-integrated workshops, 16 educational performances, and one evening, mainstage performance. A special highlight of the current school year is that all 250 students at Mount Zion Elementary have engaged with the Gaillard through participating in a live performance or in-school workshop. The Gaillard was awarded $30,000 from Arts, Etc. to help expand student participation in Arts, Etc.'s five partner schools during the 2024-2025 school year. The goal is to maintain a high level of participation within the three partner Elementary Schools and work to grow participation in Haut Gap Middle School and St. John's High School. Students will have the opportunity to participate in the following curriculum-based performances at the Gaillard Center and complementary in-school workshops during the 2024-2025 school year: * "This Land is Our Land" - Martha Redbone and American Patchwork Quartet: October 21, 2024 * Of All The People In All the World" - Stans Café: October 23-27, 2024 * "Goodnight Moon"/"Runaway Bunny" - Mermaid Theatre of Nova Scotia: October 28 & 29, 2024 * Black Violin: November 15, 2024 * "The Nutcracker": December 1 & 2, 2024 * Jazz Day for Kids: January 21 & 22, 2025 * "Havana Hop": January 23 & 24, 2025 * "Look Both Ways: A Tale Told in 10 Blocks" - Jason Reynolds: January 27 & 28, 2025 * "Revelations" - Alvin Ailey Dance Company: February 26 & 27, 2025

	(Code: ) (Expenses $ 135,322 including grants of $ 0 ) (Revenue $ 0 )
	In addition to the top three service programs, Arts etc. spent $135,322 to support 11 other programs involving youth on Johns and Wadlamaw Islands. The entities we worked with, and the amount of funding to each, are as follows: Chamber Music Charleston $27,130 Charleston Galliard Center $20,000 Palmetto City Ballet $20,000 Charleston Jazz $18,455 Angel Oak ES/Arts Now $12,500 Engaging Creative Minds $10,400 Yo Art $6,140 Frierson Elementary $6,021 Haut Gap Middle School $5,876 Charleston Children's Opera $4,000 Gibbes Museum $4,000 St. Johns High School $800

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 135,322 including grants of $ 0 ) (Revenue $ 0 )
4e	Total program service expenses255,515

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)			(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) Amy Creamer...................................................................... President	25 ................. 0	X		0	0	0
(2) Tamara Phelan...................................................................... Treasurer	10 ................. 0	X		0	0	0
(3) Karen Curth...................................................................... Vice President	15 ................. 0	X		0	0	0
(4) Kerry Pardoll...................................................................... Director of Development	20 ................. 0	X		0	0	0
(5) Joanne Hill...................................................................... Director of Communications	10 ................. 0	X		0	0	0
(6) Jennifer Tesoro...................................................................... Membership Chair	5 ................. 0	X		0	0	0
(7) Tina Krause...................................................................... Secretary	5 ................. 0	X		0	0	0
(8) Carla Powe...................................................................... Past President	2 ................. 0		X	0	0	0

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a	0
b	Membership dues..		1b	18,850
c	Fundraising events..		1c	83,941
d	Related organizations		1d	0
e	Government grants (contributions)		1e	0

f	All other contributions, gifts, grants, and similar amounts not included above		1f	0

g	Noncash contributions included in lines 1a - 1f:$		1g	0

h Total. Add lines 1a-1f.......		102,791

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		0

3 Investment income (including dividends, interest, and othersimilar amounts) ......			11,455	11,455	0	0
4 Income from investment of tax-exempt bond proceeds			0	0	0	0
5 Royalties...........			0	0	0	0
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	0	0
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c	0	0
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ 83,941of contributions reported on line 1c). See Part IV, line 18 ....
			8a	127,047
b	Less: direct expenses ...		8b	11,264
c	Net income or (loss) from fundraising events..			115,783		0	115,783
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			230,029	11,455	0	115,783

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	255,515	255,515
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......	0	0
5	Compensation of current officers, directors, trustees, and key employees ...........	0	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0	0
7	Other salaries and wages........	0	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0	0
9	Other employee benefits .......	0	0
10	Payroll taxes ...........	0	0
11	Fees for services (non-employees):
a	Management ......	0	0
b	Legal .........	2,244		2,244
c	Accounting ...........	1,054		1,054
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	2,765		2,765
14	Information technology ......	7,079		7,079
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	5,263		5,263
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	3,013		3,013
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e	All other expenses	7,277		7,277
25	Total functional expenses. Add lines 1 through 24e	284,210	255,515	28,695	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		108,493	1	170,521
2	Savings and temporary cash investments .........		328,910	2	242,618
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............			4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......		0	9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		437,403	16	413,139

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...	99,807	18	134,705
19	Deferred revenue .........	8,680	19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	108,487	26	134,705

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	97,886	29	-54,111
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	231,030	31	332,545
32	Total net assets or fund balances ...........	328,916	32	278,434
33	Total liabilities and net assets/fund balances ........	437,403	33	413,139