The Fine Arts Center is a 501(c)(3) nonprofit organization dedicated since May of 1999 to "Empowering lives through the Arts". We do this by promoting and providing affordable fine arts opportunities for youth and families in the community. Our goals have been to teach arts skills, inspire creativity, support local artists, and give youth and families a place they can enjoy feeling feel a part of. We strongly believe that good art can help build respect for self and community and make our community a better place to live for everyone..

Our legal registered name is Brigham City Fine Arts Council-

We also do business as the Fine Arts Center or Brigham City Fine Arts center. 

Who We Are

Brigham City Fine Arts Center   
Accountability Policies 
Record keeping accountability:
1. Attendance records will be kept to correspond to our current July 1 to June 30 fiscal year and used for statistics to evaluate the reach and effectiveness of programs.
2. Attendance records will be kept for all classes and camps. Calculations will be made for total student hours and/or attendance percentages.
3. Actual numbers of youth, teens, and adults involved in school or community events/workshops will be recorded. Teens will include students 13 to 18, unless they are serving as helpers, at which point 12 year olds may be included in the teen group.
4. For drop- in or open programs: preschool story times, teen Improv Faction, Youth in Action, Open Mic Nights, etc. A guest sign in book will be used. Notes can be added during the event for persons or groups who fail to sign in.

Financial Accountability:
The Fine Arts Center will operate by a board approved budget.
1. Donations and contributions will be marked as restricted or unrestricted. All  donations are and will be used for their intended purpose.   Per State and Federal guidelines, donation restrictions will be noted in the revenues section of the financial records with appropriate expenditure allowances set forth in the budget expenditure portions.
2. Recording of all financial transactions will be the job of an approved and appointed employee (Book Keeper) who will be responsible for deposits, bill pay, credit card, and bank reconciliation, as well as payroll. All financial book keeping records will be maintained on QuickBooks. The Book Keeper will not be able to sign checks, but work under the supervision of the Executive Director or the Board President of the Brigham City Fine Arts Council (BCFAC) Board of Trustees (Board). The Board will meet at least 10 times a year with financial statements and our current bank records available for review. In depth review of bank statements and the budget will be the responsibility of the Board Treasurer and two other Board Members serving as the Financial Committee.
3. Any expenditures more than $200 over the budget or that represent a change in the approved budget will need Board approval.
4. All bills and payroll fees will be paid on time, and/or if not, explained to the Board.

5. All payroll records will be completed according to State and Federal guidelines, and in a timely manner, including quarterly and monthly payroll tax fees. Employees will be paid monthly by the 8th of the following month. Employees will complete monthly time sheets for hours worked, and provide daily descriptions of all tasks performed.
6. Stipends may be issued for contracted employees as allowed by law. An IRS Form 1099 will be completed for stipends to individuals receiving over $600 in any one year.
7. A reimbursement form (and receipt, when available) will be submitted to and approved by the Executive Director or their delegate prior to a payment being made for a service or purchase where an invoice is not available.
8. A three part receipt book will be used for all cash or check payments received at the Fine Arts Center (FAC). Any cash amounts of over $150 will be deposited the same day. Funds received and bills due are reviewed and handled by the Book Keeper twice weekly.
9. All payments will be stored in an office safe until they can be deposited at the bank. Receipted money can be dropped in a slot to this safe with access limited to the Executive Director, Book Keeper, or their delegate, when needed.
10. Petty cash will be kept in a locked compartment which is checked twice weekly by the Book Keeper. The petty cash amount will not exceed $50, unless there are short term program needs.
11. The annual IRS Form 990 report will be approved and signed by the Executive Director. Preparation of the report will be the responsibility of the Treasurer, unless delegated otherwise by the Board.
12. The BCFAC will maintain its registration with the State of Utah Department of Commerce Division of Consumer Protection, and its Standards of Ethics certificate of compliance with the Utah Nonprofits Association, renewing annually in a timely manner.
13. The BCFAC will maintain nonprofit corporation status annually with the Utah State Department of Commerce Division of Corporations and Commercial Code.
14. The Fine Arts Center will maintain adequate Liability and D & O insurance. 

BCFAC Board of Trustees: see By-laws for governance and nomination procedure. There will be 9 to 12 Board Members, all of which are volunteers, and represent the different aspects of the Fine Arts Center functions: arts-related education, community liaison, and business advisory backgrounds. A simple majority will be needed to approve motions and other Board actions.