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Rowan Arts Council INC

Tax-deductible

Salisbury, NC501(c)(3)Arts & Culture EIN 58-1309306Revenue $186K in FY2025Latest return filed Nov 5, 2025

On file with the IRS204 E Innes St Ste 280, 28144-5191 · Salisbury, NCTax-exempt since Apr 1978Publicly supported charity — 170(b)(1)(A)(vi)

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To raise funds for cultural Arts for Arts & cultural organizations within Rowan county. To grant out funds to Arts & cultural organizations for the creative Arts, advance Arts education and development of the salisbury/Rowan cultural community to its greatest potential.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $1K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$186K
-28% vs prior year
Spent
$217K
To programs
98%
Net assets
$3K
By yearFY2021–FY2025
Revenue
$186K
FY2025▼ -28%
Tap a bar for its year
Revenue by fiscal year
FY2021$289K
FY2022$128K
FY2023$212K
FY2024$257K
FY2025$186K
Expenses
$217K
FY2025▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2021$287K
FY2022$129K
FY2023$217K
FY2024$229K
FY2025$217K
Net assets
$3K
FY2025▼ -92%
Tap a bar for its year
Net assets by fiscal year
FY2021$12K
FY2022$11K
FY2023$7K
FY2024$34K
FY2025$3K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1978.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $212K Management & general 2% · $5K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Tonya Cross
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Rowan Arts Council INC executive salaries →

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 15aNo

Programs and updates

Funds cultural arts organizations and education in Rowan County.

Questions for Rowan Arts Council INC

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1 program · $212K · in their own filed words · FY2024
01

Fostered creative arts throughout community, advanced arts education, and moved to develop the cultural community.

$212Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Ketner Foundation INCFY2024$1K
Total grants receivedfrom 1 funder$1K
Grants paid · 30 grants · $633K · 2020–2024
Piedmont Players Theatre INCNC · FY2024$27,688
Salisbury Symphony INCNC · FY2024$18,188
Lee Street TheatreNC · FY2024$18,188
Waterworks Visual Art Center INCNC · FY2024$18,188
Art & Soul Rowan INCNC · FY2024$9,500
City of SalisburyFY2024$7,500
Happy Roots INCNC · FY2024$7,000
Salisbury Symphony INCNC · FY2023$25,188
Waterworks Visual Art Center INCNC · FY2023$25,188
Lee Street TheatreNC · FY2023$22,376
Piedmont Players Theatre INCNC · FY2023$18,188
Salisbury Symphony INCNC · FY2022$28,001
Lee Street TheatreNC · FY2022$25,188
Waterworks Visual Art Center INCNC · FY2022$25,188
Piedmont Players Theatre INCNC · FY2022$22,376
Piedmont Players Theatre INCNC · FY2021$18,188
Salisbury Symphony INCNC · FY2021$18,188
Lee Street TheatreNC · FY2021$18,188
See all 30 grants →

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$186K
Ln 12
Gifts and grantsLn 1h$186K
Money outPt IX
$217K
Ln 25
Programscol B$212K
Managementcol C$5K
Owns and owesPt X
$3K
net assets · Ln 32
Cash and savingsLn 1–2$4K
Total assetsLn 16$4K
LiabilitiesLn 26$1K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$186K
Total revenueLn 12$186K
Assets in detailPt X, end of year
CashLn 1$4K
Cash and savings togetherLn 1–2$4K
Total assetsLn 16$4K
LiabilitiesLn 26$1K
Net assetsLn 32$3K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$34K$4K
Total assetsLn 16$34K$4K
LiabilitiesLn 26$0$1K
Net assetsLn 32$34K$3K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$162K$162K
Other expenses (24a–d)Ln 24$55K$50K$5K
Total functional expensesLn 25$217K$212K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Nov 5, 2025 $186K$217K−$32K$3K 990 PDF
FY2024Filed with the IRS Dec 16, 2024 $257K$229K$28K$34K 990 PDF
FY2023Filed with the IRS Dec 21, 2023 $212K$217K−$4K$7K 990 PDF
FY2022Filed with the IRS Nov 14, 2024 $128K$129K−$606$11K 990 PDF
FY2021Filed with the IRS Nov 30, 2021 $289K$287K$2K$12K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $185,660 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $256,926$185,660
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $256,926$185,660
I-13 Grants and similar amounts paidPrior year $212,763$161,851
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $16,628$55,497
I-18 Total expensesPrior year $229,391$217,348
I-19 Revenue less expensesPrior year $27,535−$31,688
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $185,660 across 3 lines filed
VIII-1f All other contributions, gifts and grants$185,660
VIII-1h Total contributions, gifts and grants$185,660
VIII-12 Total revenue$185,660
Part IX · Statement of functional expenses $217,348 across 2 lines filed
IX-1 Grants to domestic organizationsPrograms $161,851$161,851
IX-24 Other expenses (24a–d)Programs $50,115 · Management $5,382$55,497
IX-25 Total functional expensesPrograms $211,966 · Management $5,382 · Fundraising $0$217,348
Part X · Balance sheet $3,988 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $34,342$3,988
X-16 Total assetsStart of year $34,342$3,988
X-17 Accounts payable and accrued expenses$1,334
X-26 Total liabilitiesStart of year $0$1,334
X-27 Net assets without donor restrictionsStart of year $34,342$2,654
X-32 Total net assets or fund balancesStart of year $34,342$2,654
X-33 Total liabilities and net assetsStart of year $34,342$3,988
Part XI · Reconciliation of net assets $2,654 net assets at year end
XI-1 Total revenue$185,660
XI-2 Total expenses$217,348
XI-3 Revenue less expenses−$31,688
XI-4 Net assets at start of year$34,342
XI-10 Net assets at end of year$2,654

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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