Nonprofit · EIN 85-1498270
CULTURAL ARTS CENTER
Tax-exempt · SUMMERVILLE, SC 29484
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $8,650 | $17,085 | -$8,435 | $1,038 | – | $1,038 |
| December 31, 2024 | 990-EZ | $2,838 | $4,331 | -$1,493 | $9,473 | – | $9,473 |
| December 31, 2023 | 990-EZ (amended) | $10,507 | $607 | $9,900 | $10,966 | – | $10,966 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,650
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $907
- Printing, publications and postage
- $35
- Other expenses
- $16,143
Balance sheet and other
- Total assets, start of year
- $9,473
- Total assets, end of year
- $1,038
- Total liabilities, end of year
- –
- Net assets, end of year
- $1,038
- Cash, savings and investments
- $1,038
- Gross receipts
- $8,650
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eric Epstein | President | 0 | $0 |
| Justin Lee | Vice President | 0 | $0 |
| Anthony Oglietti | Treasurer | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHIRLEY BERARDO | EXECUTIVE DI | 0 | $0 |
| ANTHONY OGLIETTI | TREASURER | 0 | $0 |
| MARISSA HALE | VICE PRESIDE | 0 | $0 |
| JAMESHIA MEANS | SECRETARY | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHIRLEY BERARDO | EXECUTIVE DI | 0 | $0 |
| ANTHONY OGLIETTI | TRESURER | 0 | $0 |
| MARISSA HALE | VICE PRESIDE | 0 | $0 |
| JAMESHIA MEANS | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 948, SUMMERVILLE, SC 29484-0948
- In care of
- % SHIRLEY BERARDO
- Signed the 990-EZ
- Eric Epstein, President
- Phone
- (646) 483-1771
- Website
- CULTURALARTSCENTER-SC.ORG
- Return prepared by
- Bright Bookkeeping Services
Mission
The Cultural Arts Center - An entity which provides at the highest level, a unique learning environment, where children and adults of all walks of life, differing abilities, and income levels, experience innovative, creative arts and heritage programming. Enhance those of differing abilities long-term quality of life through arts and heritage programming opportunities with the goal of providing a sense of self, accomplishment, and becoming indispensable contributions members of our community.
Program accomplishments
- Goal of providing a sense of self, accomplishment, and becoming indispensable contributing members of our community
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-1498270
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $1,038
- Income (IRS master file)
- $8,650
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $8,650 | $17,085 | $1,038 | XML |
| 990-EZ | December 2024 | $2,838 | $4,331 | $9,473 | XML |
| 990-EZ | December 2023 | $10,507 | $607 | $10,966 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-1498270).
Questions about CULTURAL ARTS CENTER
- What is the EIN of CULTURAL ARTS CENTER?
- The employer identification number (EIN) of CULTURAL ARTS CENTER is 85-1498270.
- Is CULTURAL ARTS CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to CULTURAL ARTS CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CULTURAL ARTS CENTER file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CULTURAL ARTS CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CULTURAL ARTS CENTER last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CULTURAL ARTS CENTER?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does CULTURAL ARTS CENTER have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $8,650, expenses of $17,085 and total assets of $1,038 at year end.
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