FITTON CENTER FOR CREATIVE ARTS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FITTON CENTER FOR CREATIVE ARTS (EIN 31-0736673)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-04
- IRS object ID
- 202510949349300511
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-04T14:39:50-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 510442395 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIRSCH CPA GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 S THIRD STREET SUITE 400 | AddressLine1Txt |
| City | HAMILTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310736673 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FITTON CENTER FOR CREATIVE ARTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FITT | BusinessNameControlTxt |
| Phone | 5138638873 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SOUTH MONUMENT AVENUE | AddressLine1Txt |
| City | HAMILTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45011 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IAN MACKENZIE-THURLEY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5138638873 | PhoneNum |
| Signature | 2025-04-02 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JILL FRIEDEN | PreparerPersonNm |
| PTIN | P01581134 | PTIN |
| Phone | 5138586040 | PhoneNum |
| Preparation | 2025-04-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | IAN MACKENZIE-THURLEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SOUTH MONUMENT AVENUE | AddressLine1Txt |
| City | HAMILTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,709,690 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FITTONCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO BUILD COMMUNITY EXCELLENCE THROUGH THE ARTS AND CULTURE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 67 | TotalEmployeeCnt |
| Total Volunteers | 62 | TotalVolunteersCnt |
| Total Gross UBI | $50,266 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,599,576 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,089,427 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $264,636 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $268,560 | CYProgramServiceRevenueAmt |
| PY Investment Income | $41,901 | PYInvestmentIncomeAmt |
| CY Investment Income | $101,820 | CYInvestmentIncomeAmt |
| PY Other Revenue | $173,564 | PYOtherRevenueAmt |
| CY Other Revenue | $211,353 | CYOtherRevenueAmt |
| PY Total Revenue | $2,079,677 | PYTotalRevenueAmt |
| CY Total Revenue | $1,671,160 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $853,898 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $986,475 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $218,669 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $693,820 | PYOtherExpensesAmt |
| CY Other Expenses | $718,953 | CYOtherExpensesAmt |
| PY Total Expenses | $1,547,718 | PYTotalExpensesAmt |
| CY Total Expenses | $1,705,428 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $531,959 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$34,268 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,252,093 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,266,307 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,741 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $71,326 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,227,352 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,194,981 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO BUILD COMMUNITY EXCELLENCE THROUGH THE ARTS AND CULTURE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $903,480 | ExpenseAmt |
| Revenue | $186,145 | RevenueAmt |
| Desc | THE FITTON CENTER FOR CREATIVE ARTS IS A COMMUNITY ARTS CENTER FEATURING A VARIETY OF PROGRAMS, INCLUDING VISUAL AND PERFORMING ARTS CLASSES, EXHIBITIONS, ENTERTAINMENT, AND THEATRE PRODUCTIONS FOR ALL AGES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $209,189 | ExpenseAmt |
| Revenue | $93,506 | RevenueAmt |
| Desc | EDUCATION: THE ARTS HAVE BEEN PROVEN EXCELLENT TOOLS FOR REVITALIZING COMMUNITIES, AIDING IN THE ABATEMENT OF SOCIAL PROBLEMS, PROVIDING BENEFITS IN THE AREA OF HEALTH AND WELLNESS, AND HELPING STUDENTS TO BE MORE SUCCESSFUL IN SCHOOL. THE ARTS ALSO HAVE AN ECONOMIC IMPACT NATIONALLY AND REGIONALLY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $29,031 | ExpenseAmt |
| Desc | OUTREACH: THE FITTON CENTER'S COMMUNITY OUTREACH PROGRAM MAKES ARTS EDUCATION ACCESSIBLE FOR THOUSANDS OF INDIVIDUALS AND FAMILIES ACROSS GREATER HAMILTON AND THE BUTLER COUNTY REGION EACH YEAR. THIS PROGRAM IS AT THE CORE OF THE FITTON CENTER'S COMMUNITY-FOCUSED MISSION AND ALLOWS US TO BRING QUALITY EXPERIENCES IN THE ARTS TO PEOPLE OF ALL AGES, ABILITY LEVELS, AND BACKGROUNDS. SOME COMMUNITY PARTNERS INCLUDE THE YMCA , BOOKER T. WASHINGTON COMMUNITY CENTER, BOYS & GIRLS CLUB OF HAMILTON AND SEVERAL EARLY LEARNING CENTERS THROUGHOUT GREATER HAMILTON. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,141,700 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 67 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GARY STEELMAN | PersonNm |
| Phone | 5138638873 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SOUTH MONUMENT AVENUE | AddressLine1Txt |
| City | HAMILTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45011 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| IAN MACKENZIE-THURLEY | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $89,663 | $0 | $698 | |
| GARY STEELMAN | ||||||
| DIRECTOR OF | 40.00 | Yes (X) | $72,991 | $0 | $295 | |
| SAMY BROYLES | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| WOODY FITTON | ||||||
| CHAIR | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DAVE LIPPERT | ||||||
| IMMEDIATE PA | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BRAD MORRISON | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CHRIS MOTLEY | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| LINDSEY STANFILL | ||||||
| VICE CHAIR | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOHN STRETCH | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| BOYCE SWIFT | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| TIM WERDMANN | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| NICK ZIEPFIEL | ||||||
| DIRECTOR | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $162,654 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $993 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $92 | FederatedCampaignsAmt |
| Membership Dues | $22,916 | MembershipDuesAmt |
| Government Grants | $64,834 | GovernmentGrantsAmt |
| All Other Contributions | $1,001,585 | AllOtherContributionsAmt |
| Total Contributions | $1,089,427 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| CLASS FEES | $175,054 | $175,054 |
| EXHIBITIONS AND PERFORMANCES | $93,506 | $93,506 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $268,560 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,820 | TotalRevenueColumnAmt |
| Exclusion | $101,820 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $211,479 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $28,605 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $182,874 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $182,874 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $32,878 | UnrelatedBusinessRevenueAmt |
| Exclusion | $149,996 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $27,313 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $9,925 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,388 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $17,388 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Total Revenue Column | $11,091 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,091 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,091 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,671,160 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $279,651 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $50,266 | UnrelatedBusinessRevenueAmt |
| Exclusion | $251,816 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,951 | TotalAmt |
| Program Services | $93,473 | ProgramServicesAmt |
| Management And General | $45,887 | ManagementAndGeneralAmt |
| Fundraising | $30,591 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $684,902 | TotalAmt |
| Program Services | $415,671 | ProgramServicesAmt |
| Management And General | $112,747 | ManagementAndGeneralAmt |
| Fundraising | $156,484 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,599 | TotalAmt |
| Program Services | $45,919 | ProgramServicesAmt |
| Management And General | $15,088 | ManagementAndGeneralAmt |
| Fundraising | $4,592 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,023 | TotalAmt |
| Program Services | $42,915 | ProgramServicesAmt |
| Management And General | $11,224 | ManagementAndGeneralAmt |
| Fundraising | $11,884 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,220 | TotalAmt |
| Management And General | $41,220 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,740 | TotalAmt |
| Management And General | $4,740 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,349 | TotalAmt |
| Program Services | $56,202 | ProgramServicesAmt |
| Fundraising | $1,147 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,577 | TotalAmt |
| Program Services | $56,609 | ProgramServicesAmt |
| Management And General | $14,516 | ManagementAndGeneralAmt |
| Fundraising | $1,452 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,303 | TotalAmt |
| Program Services | $164,818 | ProgramServicesAmt |
| Management And General | $42,259 | ManagementAndGeneralAmt |
| Fundraising | $4,226 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,808 | TotalAmt |
| Program Services | $791 | ProgramServicesAmt |
| Management And General | $678 | ManagementAndGeneralAmt |
| Fundraising | $339 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,978 | TotalAmt |
| Program Services | $77,982 | ProgramServicesAmt |
| Management And General | $19,996 | ManagementAndGeneralAmt |
| Fundraising | $2,000 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,978 | TotalAmt |
| Program Services | $22,602 | ProgramServicesAmt |
| Management And General | $5,796 | ManagementAndGeneralAmt |
| Fundraising | $580 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM COSTS | $112,843 | $105,155 | $3,339 | $4,349 |
| SUPPLIES | $25,772 | $25,772 | ||
| MISCELLANEOUS EXPENSE | $24,756 | $24,756 | ||
| BANK SERVICE CHARGES | $24,083 | $23,602 | $481 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,546 | TotalAmt |
| Program Services | $10,189 | ProgramServicesAmt |
| Management And General | $2,813 | ManagementAndGeneralAmt |
| Fundraising | $544 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,705,428 | TotalAmt |
| Program Services | $1,141,700 | ProgramServicesAmt |
| Management And General | $345,059 | ManagementAndGeneralAmt |
| Fundraising | $218,669 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,061,872 | BOYAmt |
| EOY | $108,567 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,891 | BOYAmt |
| EOY | $738,984 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,884 | BOYAmt |
| EOY | $77,500 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,346 | BOYAmt |
| EOY | $52,358 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,536 | BOYAmt |
| EOY | $5,011 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,523,217 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,338,040 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,259,799 | BOYAmt |
| EOY | $2,185,177 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,449 | BOYAmt |
| EOY | $381,411 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,316 | BOYAmt |
| EOY | $717,299 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,252,093 | BOYAmt |
| EOY | $4,266,307 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,741 | BOYAmt |
| EOY | $71,326 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,741 | BOYAmt |
| EOY | $71,326 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,004,371 | BOYAmt |
| EOY | $3,972,981 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,981 | BOYAmt |
| EOY | $222,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,227,352 | BOYAmt |
| EOY | $4,194,981 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,252,093 | BOYAmt |
| EOY | $4,266,307 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$34,268 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,897 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $933,173 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,060,113 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,027,457 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,599,576 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,089,427 | CurrentTaxYearAmt |
| Total | $5,709,746 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $933,173 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,060,113 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,027,457 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,599,576 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,089,427 | CurrentTaxYearAmt |
| Total | $5,709,746 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $5,709,746 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,919 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,648 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,728 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $92,170 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $251,816 | CurrentTaxYearAmt |
| Total | $361,281 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,479 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,190 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,820 | CurrentTaxYearMinus2YearsAmt |
| Total | $22,489 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,093,516 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $279,651 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.93700 | PublicSupportCY170Pct |
| Public Support PY170 | 0.90730 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 22,489 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,595,468 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,431,610 | DepreciationAmt |
| Book Value | $2,163,858 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $927,749 | OtherCostOrOtherBasisAmt |
| Depreciation | $906,430 | DepreciationAmt |
| Book Value | $21,319 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,185,177 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BENEFICIAL INTEREST IN ASSETS HELD B | Desc |
| Book Value | $717,299 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $717,299 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,896,924 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,897 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $200,000 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $28,607 | OtherRevenueAmt |
| Revenue Not Reported | $230,504 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,666,420 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $4,740 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $4,740 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,671,160 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,929,295 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $200,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $28,607 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $228,607 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,700,688 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $4,740 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $4,740 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,705,428 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | PART X, LINE 2: THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE CENTER QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). ARTSPIRITS, A SINGLE MEMBER LLC, IS CONSIDERED A DISREGARDED ENTITY FOR TAX PURPOSES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | RENTAL EXPENSES NETTED WITH REVENUE 28,607 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | RENTAL EXPENSES NETTED WITH REVENUE 28,607 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND THEN PROVIDED TO ALL BOARD MEMBERS TO REVIEW PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD OF DIRECTORS REVIEWS ANY ACTIVITY THAT COULD GIVE RISE TO POTENTIAL CONFLICTS OF INTEREST ON AN "AS NEEDED" BASIS. ANNUALLY, DIRECTORS COMPLETE CONFLICT OF INTEREST DISCLOSURE STATEMENTS, WHICH ARE REVIEWED BY MANAGEMENT AND THE TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD CONDUCTS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR'S PERFORMANCE AND EVALUATES COMPENSATION BASED ON THAT EVALUATION, AS WELL AS LOCAL MARKET KNOWLEDGE AND GENERAL COMPENSATION GUIDELINES SET BY THE BOARD THAT ARE APPLICABLE TO ALL EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE FORM 990 IS WIDELY AVAILABLE ON WEBSITES, SUCH AS GUIDESTAR. THE CENTER ALSO PROVIDES REQUIRED TAX FILINGS AND GOVERNING DOCUMENTS TO THE PUBLIC UPON WRITTEN REQUEST. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ART SPIRITS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 S MONUMENT AVENUE | AddressLine1Txt |
| City | HAMILTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 450112833 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562521927 | EIN |
| Primary Activities | RENTAL | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FITTON CEN | BusinessNameLine1Txt |
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