Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1973.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
78 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
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Who runs it and what they're paid
58 people listed on the 990; $236K paid to officers and key staff.
Compensation history total reportable pay by year · 2 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| Alan Ethridge | $235,843 | $253,865 | — | — | — | — |
| Alan M Ethridge | — | — | $232,261 | $202,213 | $179,901 | $129,394 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
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Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Funds and supports local arts, artists, and education programs to enrich the community.
Questions for Metropolitan Arts Council
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The organization awards grants to local arts organizations, individual artists and arts education programs in greenville county, south carolina. In 2025, it awarded operating support grants to arts organizations and project grants to other arts organizations, individuals, and schools.
Smartarts is a partnership between greenville county schools and the metropolitan arts council that connects students, artists and teachers to deeper learning and self-awareness through integrading the arts with all areas of education.
The organization holds various arts events during the year. The gallery is home for the annual greenville open studios exhibit in november, the one-stop open studios retrospective in april-may, and the flat out under pressure exhibit in june.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2025 990, line by line.
Download 990
| Line | Start FY25 | End FY25 |
|---|---|---|
| Cash and savingsLn 1–2 | $710K | $1.2M |
| InvestmentsLn 11–13 | $3.5M | $4.0M |
| Land, buildings, equipmentLn 10c | $19K | $16K |
| Total assetsLn 16 | $6.0M | $6.3M |
| LiabilitiesLn 26 | $420K | $438K |
| Net assetsLn 32 | $5.6M | $5.9M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $574K | $574K | ||
| Pay of current officers, directors and key staffLn 5 | $236K | $137K | $99K | |
| Other salaries and wagesLn 7 | $320K | $185K | $134K | |
| Other fees for servicesLn 11g | $369K | $306K | $63K | |
| Advertising and promotionLn 12 | $314K | $298K | $16K | |
| Office expensesLn 13 | $115K | $39K | $42K | $33K |
| OccupancyLn 16 | $66K | $66K | ||
| Depreciation, depletion and amortizationLn 22 | $2K | $2K | ||
| InsuranceLn 23 | $17K | $10K | $7K | |
| Other expenses (24a–d)Ln 24 | $799K | $656K | $102K | $41K |
| Total functional expensesLn 25 | $2.8M | $2.2M | $515K | $90K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest Viewing | $2.7M | $2.8M | −$74K | $5.9M | 990 PDF |
| FY2024 | $3.6M | $2.8M | $849K | $5.6M | 990 PDF |
| FY2023 | $3.9M | $2.7M | $1.2M | $4.7M | 990 PDF |
| FY2022 | $2.6M | $2.6M | $8K | $3.2M | 990 PDF |
| FY2021 | $2.1M | $1.6M | $528K | $3.2M | 990 PDF |
| FY2020 | $2.1M | $2.0M | $106K | $2.5M | 990 PDF |
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Schedules filed Part IV
See the full FY2025 990 (6 parts)
Part I · Summary $2,736,883 revenue, 12 lines filed
Part VI · Governance 57 of 57 board members independent, 1 to look at
Part VIII · Statement of revenue $2,736,883 across 7 lines filed
Part IX · Statement of functional expenses $2,811,379 across 10 lines filed
Part X · Balance sheet $6,337,566 assets, 14 lines filed
Part XI · Reconciliation of net assets $5,900,041 net assets at year end
Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File
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