Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 5,339,499 | 15,741,069 | 9,004,701 | 7,806,508 | 14,855,800 | 52,747,577 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 5,339,499 | 15,741,069 | 9,004,701 | 7,806,508 | 14,855,800 | 52,747,577 |
| 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) .. | 19,274,151 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 33,473,426 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,339,499 | 15,741,069 | 9,004,701 | 7,806,508 | 14,855,800 | 52,747,577 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 68,220 | 54,460 | 209,368 | 349,936 | 308,902 | 990,886 |
| 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.).. | 1,959 | 5,198 | 54,737 | 20,216 | 3,970 | 86,080 |
| 11 | Total support. Add lines 7 through 10 | 53,824,543 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 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.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - OTHER REVENUE, COLUMN A - 1959.0, COLUMN B - 5198.0, COLUMN C - 54737.0, COLUMN D - 20216.0, COLUMN E - 3970.0, COLUMN F - 86080.0; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Line 1 DESCRIPTION OF ORGANIZATION MISSION: | SOUTH ARTS, INC., A NONPROFIT REGIONAL ARTS ORGANIZATION, WAS FOUNDED IN 1975 TO BUILD ON THE SOUTH'S UNIQUE HERITAGE AND ENHANCE THE PUBLIC VALUE OF THE ARTS. SOUTH ARTS' WORK RESPONDS TO THE ARTS ENVIRONMENT AND CULTURAL TRENDS WITH A REGIONAL PERSPECTIVE; OFFERS AN ANNUAL PORTFOLIO OF ACTIVITIES DESIGNED TO ADDRESS THE ROLE OF THE ARTS IN IMPACTING THE ISSUES IMPORTANT TO OUR REGION; LINKS THE SOUTH WITH THE NATION AND THE WORLD THROUGH THE ARTS. THE ORGANIZATION WORKS IN PARTNERSHIP WITH THE STATE ART AGENCIES OF ALABAMA, FLORIDA, GEORGIA, KENTUCKY, LOUISIANA, MISSISSIPPI, NORTH CAROLINA, SOUTH CAROLINA, AND TENNESSEE. IT IS FUNDED BY THE NATIONAL ENDOWMENT FOR THE ARTS, MEMBER STATES, FOUNDATIONS, BUSINESSES AND INDIVIDUALS. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 1,824,107 including grants of $ 806,309)(Revenue $ 44,302) All other program activities. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 651,914 including grants of $ 423,748) In These Mountains initiative preserves and perpetuates the traditional arts and culture of Central Appalachian counties of Kentucky, North Carolina, and Tennessee. Through a series of strategic projects supporting practitioners, arts organizations, and communities, In These Mountains supports the longevity and intergenerational transfer of the cultural traditions that have grown in this unique region. As we learn and grow, we continue to refine how we support the Central Appalachian communities with impactful programming. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 267,399 including grants of $ 267,399) ARIST READINESS, RELIEF, & RECOVERY - The Arts Readiness, Relief, and Recovery Grant provided financial support to artists in need affected by Hurricane Helene and/or Hurricane Milton and provide activities that help artists collectively prepare for or mitigate the impact of such disasters in the form of disaster preparedness education. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 211,357 including grants of $) SERVICE TO THE FIELD INCLUDES THE NATIONAL COALITION - SOUTH ARTS CO-CHAIRS THE STEERING COMMITTEE OF THE NATIONAL COALITION FOR ARTS' PREPAREDNESS AND EMERGENCY RESPONSE AND ADMINISTERED A GRANT FROM THE NATIONAL ENDOWMENT FOR THE ARTS TO SUPPORT COALITION ACTIVITIES. THE COALITION IS A CROSS-DISCIPLINARY NETWORK OF ORGANIZATIONS AND INDIVIDUALS AND USES A COMBINED STRATEGY OF RESOURCE DEVELOPMENT, EDUCATIONAL EMPOWERMENT AND ADVOCACY TO STRENGTHEN DISASTER READINESS AND RESILIENCE WITHIN THE ARTS AND CULTURE SECTOR. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 118,818 including grants of $) SOUTHERN CIRCUIT TOUR OF INDEPENDENT FILMMAKERS PROVIDES COMMUNITIES ACROSS THE SOUTH WITH A TOUR OF HIGHLY TALENTED INDEPENDENT FILMMAKERS. PARTNER COMMUNITIES PRESENTED FILM SCREENINGS AND ENGAGED FILMMAKERS IN POST-SCREENING AND CLASSROOM DISCUSSIONS ACROSS THE SOUTHERN UNITED STATES. SOUTHERN CIRCUIT IS THE NATION'S FIRST REGIONAL TOUR OF INDEPENDENT FILMMAKERS, PROVIDING COMMUNITIES WITH AN INTERACTIVE WAY OF EXPERIENCING INDEPENDENT FILM. INDIVIDUALS PARTICIPATED IN SOUTHERN CIRCUIT SCREENINGS INCLUDING FILMMAKERS AND AUDIENCES IN COMMUNITIES THROUGHOUT THE SOUTH ARTS' NINE-STATE REGION. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 29,686 including grants of $ 24,600) WALKING TOGETHER - Walking Together: Investing in Folklife in Communities of Color supports folklife and traditional arts rooted in communities of color by investing in artists/practitioners and the community organizations that care for them. It is a national funding program managed by the six U.S. regional arts organizations (RAOs).This pilot program awards significant nonmatching grants to traditional artists, practitioners, nonprofits, local and Tribal governments, and community organizations and knowledge keepers that demonstrate a deep commitment to sustaining folklife rooted in communities of color. |
| Form 990, Part VI, Line 15 | THE ANNUAL PERFORMANCE APPRAISAL OF THE PRESIDENT & CEO IS PERFORMED BY THE EXECUTIVE COMMITTEE OF THE BOARD. SALARY ADJUSTMENTS OR INCREASES ARE MADE AT THE TIME OF AN ANNUAL PERFORMANCE APPRAISAL AND ARE BASED ON THE APPROVED BUDGET. SOUTH ARTS, INC. CONDUCTS ANNUAL PERFORMANCE APPRAISALS OF ALL OF ITS EMPLOYEES. THE ANNUAL REVIEW OCCURS IN JANUARY WITH A FORMAL WRITTEN REVIEW AS WELL AS A DISCUSSION BETWEEN EMPLOYEE AND SUPERVISOR THAT ALSO MAY INCLUDE THE PRESIDENT & CEO. THE PURPOSE OF THE PERFORMANCE APPRAISAL IS TO ASSESS HOW WELL AN EMPLOYEE IS FULFILLING POSITION RESPONSIBILITIES, EXPLORE THEIR CONTRIBUTION TO THE OVERALL SOUTH ARTS MISSION AND GOALS AS PART OF THE STAFF TEAM, AND DISCUSS PROFESSIONAL GOALS FOR THE UPCOMING YEAR. SALARY ADJUSTMENTS OR INCREASES ARE MADE AT THE TIME OF AN ANNUAL PERFORMANCE APPRAISAL AND ARE BASED ON THE APPROVED BUDGET. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE 990 IS REVIEWED BY THE FINANCE COMMITTEE. THE FINANCE COMMITTEE CHAIRMAN WILL PRESENT THE FORM 990 TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL. |
| Form 990, Part VI, Line 12c Conflict of interest policy | EACH NEW BOARD OR STAFF MEMBER IS REQUIRED TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. ALL BOARD AND STAFF MEMBERS ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THEY ARE INVOLVED THAT THEY BELIEVE COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT/CONTRACTOR TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO SOUTH ARTS, INC. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A BOARD OR STAFF MEMBER OR THEIR IMMEDIATE FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE PRESIDENT & CEO AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. THIS POLICY IS REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THIS POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL BOARD AND STAFF. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE GOVERNING AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST, THROUGH THE ANNUAL REPORT AND THROUGH GUIDESTAR. MULTI-YEAR STRATEGIC PLAN IS AVAILABLE VIA LINK FROM THE ORGANIZATION'S WEBSITE. ALSO, RESEARCH AND PUBLICATION RESOURCES ARE AVAILABLE ONLINE VIA THE WEBSITE. |
| Form 990, Part IX, Line 11g Other Fees | ARTIST FEES & HONORARIUM: - Total Expense: 235042, Program Service Expense: 231400, Management and General Expenses: 3142, Fundraising Expenses: 500; CONSULTING FEES: - Total Expense: 1978812, Program Service Expense: 1354503, Management and General Expenses: 622713, Fundraising Expenses: 1596; OTHER PROFESSIONAL FEES: - Total Expense: 319910, Program Service Expense: 187016, Management and General Expenses: 132894, Fundraising Expenses: ; |
| Form 990, Part XII, Line 2c | NO CHANGES IN THE PROCESS OF AUDITOR SELECTION, NOR OVERSIGHT AND REVIEW OF AUDITED FINANCIAL STATEMENTS TOOK PLACE DURING THE FISCAL YEAR. |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |