Arts, Culture & Humanities (A26) 990 on File

ONE COLUMBIA FOR ARTS AND HISTORY

EIN: 90-0784318 · COLUMBIA, SC 29201-2823 · United States · FY 2024 Data

3 out of 5 50 / 100 Based on 2+ years of filings

Financial strength (30%) 69/100

Reliability (20%) 50/100

Effectiveness (25%) 78/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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Financial Overview — FY 2024

$382K

Total Revenue

$493K

Total Expenses

$73K

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 78.0%

Fundraising Efficiency N/A

Operating Reserve 1.78x

Liability-to-Asset 21.0%

Revenue Diversification 100.0%

Compared with Peers

FY 2024

Compared with 12,711 similar organizations (United States, Arts, Culture & Humanities, $100K–$1M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	78.0%	82.0%	P10P90	Below median
Admin expense ratio Management and general / total expenses · lower is better	22.0%	14.1%	P10P90	Below median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	0.0%	0.0%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	1.8 mo	9.8 mo	P10P90	Bottom quarter
Liabilities to assets Total liabilities / total assets · lower is better	21.0%	1.8%	P10P90	Bottom quarter
Revenue concentration Share of revenue from the largest source · lower is better	100.0%	79.8%	P10P90	Bottom quarter
Revenue growth Year over year revenue growth	-16.4%	8.1%	P10P90
Expense growth Year over year expense growth	5.1%	8.8%	P10P90
Surplus margin Surplus as a share of revenue	-29.1%	1.5%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$382K	$493K	$73K	78.0%	4
2023	$457K	$469K	$184K	75.2%	4
2022	$670K	$295K	N/A	—	3

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Organization Details

EIN: 90-0784318
State: SC
City: COLUMBIA
ZIP: 29201-2823
Classification: A26
Category: Arts, Culture & Humanities
Rating: 3★
Coverage: A
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

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