2023-05-15T14:52:06-05:00 2022-06-30 271235638 MCM CPAS & ADVISORS LLP 201 EAST FIFTH STREET SUITE 2100 CINCINNATI OH 45202 990 2021-07-01 310736673 FITTON CENTER FOR CREATIVE ARTS FITT 5138638873 101 S MONUMENT AVENUE HAMILTON OH 450112833 IAN MACKENZIE-THURLEY EXECUTIVE DIRECTOR 5138638873 2023-05-15 1 IAN MACKENZIE-THURLEY 999009999 ANNAMARIE REILLY CPA P00431897 5135791717 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z IAN MACKENZIE-THURLEY 101 S MONUMENT AVENUE HAMILTON OH 450112833 1406938 0 X WWW.FITTONCENTER.ORG X 1968 OH TO BUILD COMMUNITY EXCELLENCE THROUGH THE ARTS AND CULTURE. 14 14 61 75 108821 0 1060113 1027457 74057 203216 2648 9728 81622 158826 1218440 1399227 0 0 0 0 542883 759330 0 0 161372 511912 620390 1054795 1379720 163645 19507 3791346 3737023 72494 60877 3718852 3676146 TO BUILD COMMUNITY EXCELLENCE THROUGH THE ARTS AND CULTURE. 0 0 767280 79881 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. 157829 125155 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. 20433 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. 945542 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 24 0 1 61 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X GARY STEELMAN 5138638873 101 S MONUMENT AVENUE HAMILTON OH 450112833 IAN MACKENZIE-THURLEY EXECUTIVE DIRECTOR 40.00 X 82200 0 19126 GARY STEELMAN DIRECTOR OF OPERATIONS 40.00 X 30574 0 0 CHARLA HALE DIRECTOR 1.00 X 0 0 0 JENNIFER KEPHART DIRECTOR 1.00 X 0 0 0 LINDSAY STANFILL DIRECTOR 1.00 X 0 0 0 DIANNE FITTON DIRECTOR 1.00 X 0 0 0 NICK ZIEPFIEL DIRECTOR 1.00 X 0 0 0 VICKI KOWALK DIRECTOR 1.00 X 0 0 0 BILL GROTH DIRECTOR 1.00 X 0 0 0 BENNYCE HAMILTON DIRECTOR 1.00 X 0 0 0 LISA GULIANO DIRECTOR 1.00 X 0 0 0 BOYCE SWIFT DIRECTOR 1.00 X 0 0 0 DAVE LIPPERT CHAIR 1.00 X X 0 0 0 WODDY FITTON VICE CHAIR 1.00 X X 0 0 0 CHRIS MOTLEY TREASURER 1.00 X X 0 0 0 JACOB STONE SECRETARY 1.00 X X 0 0 0 112774 0 19126 0 0 0 0 0 3716 10203 288502 725036 38225 1027457 CLASS FEES 611600 125155 125155 EXHIBITIONS, PERFORMAN 711300 78061 78061 203216 9728 9728 155014 10 155004 155004 106819 48185 9703 7701 2002 2002 MISC INCOME 900099 1820 1820 1820 1399227 205036 108821 57913 161830 57661 84178 19991 487875 335035 36684 116156 51434 36004 11830 3600 58191 37825 9892 10474 32986 32986 19430 10073 8825 532 3226 3226 42861 6642 35687 532 39160 38377 783 66634 54938 9928 1768 190911 148363 38664 3884 433 173 173 87 113273 88353 22655 2265 29108 22704 5822 582 PROGRAM EXPENSES 26737 26737 PROGRAM SUPPLIES 19328 19328 EQUIPMENT RENTAL 14468 14468 STAFF DEVELOPMENT 11900 11704 196 9935 4171 5242 522 1379720 945542 272806 161372 692095 363146 290044 338556 58150 83765 11531 13577 4041 2970 0 1500 4698042 2339466 2399839 2358576 254537 299445 81109 275488 3791346 3737023 59046 60877 13448 0 72494 60877 X 3644856 3592992 73996 83154 3718852 3676146 3791346 3737023 19507 -62213 0 X X 0 1 X 1 0 X 959255 1594755 933173 1060113 1027457 5574753 959255 1594755 933173 1060113 1027457 5574753 481971 5092782 281 4919 2648 9728 17576 4793 4395 11479 9190 1820 31677 5624006 779999 0.90550 0.91300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3602797 1280350 2322447 689620 657726 31894 405625 401390 4235 2358576 BENEFICIAL INTEREST IN ASSETS HELD BY OTHER 275488 F 275488 X 1545499 -62213 204000 7711 149498 1396001 3226 3226 1399227 1588205 204000 7711 211711 1376494 3226 3226 1379720 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, 2022 AND 2021, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NET WITH REVENUE 7,711. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NET WITH REVENUE 7,711. X 3 38225 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DIANNE FITTON AND WOODY FITTON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 EACH DIRECTOR SHALL SERVE A MINIMUM TERM OF TWO YEARS, RENEWABLE EVERY TWO YEARS UP TO A MAXIMUM OF EIGHT TOTAL YEARS INSTEAD OF A TERM OF THREE YEARS RENEWABLE FOR UP TO TWO TERMS. DIRECTORS WHO HAVE SERVED EIGHT YEARS MUST VACATE THE BOARD FOR ONE YEAR PRIOR TO RENOMINATION, INSTEAD OF AN ELECTION. THE VICE CHAIR NOW SERVES AS A LIAISON TO ALL STANDING AND AD HOC COMMITTEES OF THE BOARD. THE SECRETARY NOW WILL SERVE AS A MEMBER OF THE NOMINATING COMMITTEE, OVERSEES THE LEDGER OF DIRECTORS AND OFFICERS, AND AFFIRMS BOARD MEMBERS' WILLINGNESS TO CONTINUE SERVING EVERY TWO YEARS AND NOTIFY THE BOARD OF EXPIRING TERMS. THE ORGANIZATION IS TO BE A VISIONARY LEADER IN THE ARTS AND OUR COMMUNITY'S CENTER OF CHOICE FOR ARTS EDUCATION, OUTREACH, VENUES, AND ENTERTAINMENT. FORM 990, PART VI, SECTION B, 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, PART VI, SECTION B, 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, PART VI, SECTION B, 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, PART VI, SECTION C, 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. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. ART SPIRITS LLC 101 S MONUMENT AVENUE HAMILTON OH 450112833 562521927 RENTAL OH 28883 64131 FITTON CENTER FOR CREATIVE ARTS