2015-09-23T11:46:28-05:00 2014-12-31 310800053 CLARK SCHAEFER HACKETT & CO 10100 INNOVATION DR SUITE 400 DAYTON OH 45342 990 2014-01-01 310537480 THE DAYTON ART INSTITUTE DAYT 9372235277 456 BELMONTE PARK NORTH DAYTON OH 454054700 MICHAEL R ROEDIGER DIRECTOR AND CEO 9372235277 2015-08-27 1 STEPHANIE R PYLES CPA P00613386 9372260070 2015-08-27 2014 2016-02-25 16:41:14Z MICHAEL R ROEDIGER 456 BELMONTE PARK NORTH DAYTON OH 454054700 5774885 0 X WWW.DAYTONARTINSTITUTE.ORG X 1919 OH CREATING MEANINGFUL EXPERIENCES WITH ART 20 20 108 1106 7527 0 3574369 2897824 445818 340532 2028688 691951 153091 253724 6201966 4184031 0 0 0 0 1975948 2022729 0 0 570028 2886416 3131852 4862364 5154581 1339602 -970550 41790972 41429525 15559981 15937014 26230991 25492511 THE DAYTON ART INSTITUTE IS COMMITTED TO ENRICHING LIVES AND SERVING THE COMMUNITY BY CREATING MEANINGFUL EXPERIENCES WITH ART. 0 0 1224010 315727 CURATORIAL (INCLUDING COLLECTIONS AND EXHIBITIONS)- CARE, DEVELOPMENT, DISPLAY AND INTERPRETATION OF COLLECTIONS OF MORE THAN 26,000 WORKS OF ART DATING FROM 2,500 BC TO PRESENT AND SPANNING CULTURES WORLDWIDE. MAJOR 2014 SPECIAL EXHIBITIONS INCLUDED ISABELLA KIRKLAND: STILLED LIFE, DAYTON CELEBRATES GLASS AND DECO JAPAN. 300108 106735 EDUCATION AND INTERPRETATION - INTERPRETIVE INITIATIVES RANGING FROM DOCENT TOURS TO ART CONNECTIONS (MULTIPLE TOURS, AN ART-MAKING EXPERIENCE AND COMPLEMENTARY IN-SCHOOL ACTIVITIES), EDUCATOR WORKSHOPS, YOUTH AND ADULT STUDIO CLASSES, TEEN PROGRAM, FAMILY ACTIVITIES, DROP-IN INTERACTIVE EXPERIENCENTER, AND MUSIC PROGRAMS AS WELL AS LECTURES AND SEMINARS. 2021198 HISTORIC BUILDING - THE DAI'S LANDMARK 1930 ITALIAN REVIVAL STYLE BUILDING, DESIGNED BY E. B. GREENE AND ON THE NATIONAL REGISTER OF HISTORIC PLACES, IS ONE OF THE PRIZED ART WORKS THE MUSEUM INTERPRETS. IT SUPPORTS KEY PROGRAMS. EXPENSES FOR THE HISTORIC BUILDING RELATED TO PROGRAM AREAS OF THE MUSEUM AND CONSIST OF OPERATION AND MAINTENANCE, DEPRECIATION AND FINANCING RELATED COSTS. 3545316 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 48 0 108 1 1 1 0 0 0 0 1 1 0 0 0 0 X 20 20 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X DAVID R STACY 9372235277 456 N BELMONTE PARK DAYTON OH 454054700 THOMAS COMPTON TRUSTEE/TREASURER 1.00 X X 0 0 0 DAWN CONWAY TRUSTEE 1.00 X 0 0 0 DEBORAH FELDMAN TRUSTEE 1.00 X 0 0 0 TRACY BIESER TRUSTEE 1.00 X 0 0 0 SHARON HOWARD TRUSTEE 1.00 X 0 0 0 EDWARD BLAKE TRUSTEE/VICE CHAIR 1.00 X X 0 0 0 BILL LUKENS TRUSTEE 1.00 X 0 0 0 BEAR MONITA TRUSTEE/CHAIR 1.00 X X 0 0 0 PHIL HERRINGTON TRUSTEE 1.00 X 0 0 0 SALLY STRUTHERS TRUSTEE 1.00 X 0 0 0 PAMELA HOUK TRUSTEE 1.00 X 0 0 0 NEIL FREUND TRUSTEE 1.00 X 0 0 0 JULIE LISS-KATZ TRUSTEE/SECRETARY 1.00 X X 0 0 0 RICHARD HALE TRUSTEE 1.00 X 0 0 0 AMOS OTIS TRUSTEE 1.00 X 0 0 0 ERIN PAULSON TRUSTEE 1.00 X 0 0 0 LARRY POST TRUSTEE 1.00 X 0 0 0 RICHARD HAAS TRUSTEE 1.00 X 0 0 0 MARK MANUAL TRUSTEE 1.00 X 0 0 0 MIMI ROSE TRUSTEE 1.00 X 0 0 0 DAVID STACY CFO 40.00 X 90770 0 7034 MICHAEL ROEDIGER DIRECTOR AND CEO 40.00 X 125845 0 3263 JANE BLACK ASSOCIATE DIRECTOR 40.00 X 86062 0 7302 302677 0 17599 1 0 0 0 GRANDVIEW HOSPITAL 405 W GRAND AVE DAYTON OH 45405 SECURITY MANAGEMENT SERVICES 144089 KOHLER CATERING 4572 PRESIDENTIAL WAY DAYTON OH 45429 CATERING 130307 PERFECTION GROUP 2649 COMMERCE BLVD CINCINNATI OH 45241 FACILITIES MAINTENANCE SERVICES 111873 3 775276 405820 147231 1569497 48212 2897824 PROGRAM & EDUCATION FE 900099 230422 230422 MEMBERSHIP DUES 713990 110110 110110 340532 740010 740010 519248 567307 -48059 -48059 -48059 723600 405820 559333 164267 164267 637870 464214 173656 166129 7527 PROCEEDS - SALE OF ART 900099 6855 6855 PURCHASE OF ART 900099 -91054 -91054 -84199 4184031 422462 7527 856218 320276 65355 174575 80346 1469834 671989 439820 358025 98463 98463 134156 53870 48006 32280 27199 27199 107481 41365 37377 28739 54082 30284 23798 278948 115363 96074 67511 58991 1849 36502 20640 418314 51420 363347 3547 62090 24300 14527 23263 385668 375130 10538 930725 765618 165107 85414 42537 42877 REPAIRS & MAINTENANCE 973403 752593 220810 CONTRACT LABOR 302766 168721 131437 2608 BANK FEES 127416 112112 4152 11152 INDIRECT EXPENSE ALLOCA -881358 265754 -976531 -170581 200713 7056 104957 88700 5154581 3545316 1039237 570028 451527 427891 2644858 1785763 203444 245267 60881 67637 97879 117936 27021979 17358057 9949127 9663922 28215285 28966603 167971 154506 41790972 41429525 428951 507778 200844 195051 13570000 13300000 340000 994000 1020186 940185 15559981 15937014 X 17964779 17140764 2944001 3029536 5322211 5322211 26230991 25492511 41790972 41429525 -970550 232070 0 X X 0 1 X 1 0 X 2287007 4505010 3105650 2868801 2897824 15664292 2287007 4505010 3105650 2868801 2897824 15664292 3116023 12548269 992595 900712 773806 667015 740010 4074138 19738430 4482881 0.63570 0.62170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 18889487 1672172 420568 1192132 19790095 16620092 527522 2612104 870231 18889487 15071185 2094723 2008383 2554199 16620092 15339129 600533 -72975 795502 15071185 14218823 312051 1885656 1077401 15339129 0.61940 0.26890 0.11160 1 0 213408 213408 18807080 11950717 6856363 7608399 5075968 2532431 393092 331372 61720 9663922 FV - INTEREST RATE EXCH AGREEMENTS 940185 940185 X 4838747 232070 36839 464214 733123 4105624 78407 78407 4184031 5577227 36839 464214 501053 5076174 78407 78407 5154581 PART III, LINE 1A: THE ORGANIZATION'S COLLECTIONS ARE MAINTAINED FOR PUBLIC EXHIBITION, EDUCATION, AND RESEARCH IN FURTHERANCE OF PUBLIC SERVICE, RATHER THAN FOR FINANCIAL GAIN. IN CONFORMITY WITH ACCOUNTING POLICIES GENERALLY FOLLOWED BY ART MUSEUMS, THE VALUE OF THE ORGANIZATION'S COLLECTIONS HAS BEEN EXCLUDED FROM THE STATEMENT OF FINANCIAL POSITION, AND GIFTS OF ART OBJECTS ARE EXCLUDED FROM REVENUE IN THE STATEMENT OF ACTIVITIES. PURCHASES OF ART OBJECTS BY THE ORGANIZATION ARE RECORDED AS DECREASES IN NET ASSETS IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM THE SALE OF ARTWORK ARE RECORDED AS INCREASES IN NET ASSETS IN THE STATEMENT OF ACTIVITIES. IT IS THE POLICY OF THE BOARD OF TRUSTEES TO SPEND PROCEEDS FROM DEACCESSIONS OF ART ONLY ON ACQUISITIONS OF ART. PART III, LINE 4: THE ORGANIZATION'S COLLECTIONS INCLUDE WORKS FROM VARIOUS TIME PERIODS, CULTURES AND STYLES FOR DISPLAY TO THE PUBLIC, AS WELL AS RESEARCH. THE GALLERY SPACES ARE DESIGNED TO SHOW WORKS OF ART GROUPED BY ITEMS OF SIMILAR INTEREST TO PROVIDE AN EDUCATIONAL, AS WELL AS AN ENRICHING EXPERIENCE TO MUSEUM VISITORS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE UTILIZED FOR GENERAL SUPPORT OF THE MUSEUM'S PROGRAMS OR IF RESTRICTED BY THE DONOR, FOR SPECIFIC PURPOSES SUCH AS ART ACQUISITION OR ART EDUCATION. PART X, LINE 2: THE ORGANIZATION EVALUATES THE INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS FILED BY THE ORGANIZATION TO DETERMINE WHETHER A LIABILITY FOR UNCERTAIN POSITIONS EXIST AND WHETHER A LIABILITY FOR SUCH UNCERTAIN POSITIONS SHOULD BE RECOGNIZED. THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AND MANAGEMENT BELIEVES THE ORGANIZATION HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD DISQUALIFY THEM FROM TAX-EXEMPT STATUS. CERTAIN MERCHANDISE SALES IN THE ORGANIZATION'S GIFT SHOP ARE NOT SUBSTANTIALLY RELATED TO FURTHERING THE ORGANIZATION'S MISSION AND THEREFORE UNRELATED BUSINESS INCOME TAX IS PAID IN ACCORDANCE WITH THE INTERNAL REVENUE CODE. THE ORGANIZATION'S TAX FILINGS ARE SUBJECT TO AUDIT BY TAXING AUTHORITIES. THE ORGANIZATION'S OPEN AUDIT PERIODS ARE 2011-2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SALES 464,214. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED AS REDUCTIONS OF REVENUE ON FS 78,407. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SALES 464,214. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED AS REDUCTIONS OF REVENUE ON FS 78,407. ART BALL 358825 227820 131005 124100 106242 OKTOBERFEST 687802 123500 564302 3310 319926 6 82793 54500 28293 3487 2268 1129420 405820 723600 130897 428436 559333 164267 X 1 N/A X ITEMS FOR FUNDRAISING EVENTS 91 39670 FAIR MARKET VALUE X FURNITURE & EQUIPMENT 6 8542 FAIR MARKET VALUE 0 1 0 PART I, LINE 33: THE ORGANIZATION FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRACTICES OF THE MUSEUM INDUSTRY, WHICH EXCLUDES THE CARRYING VALUE OF THE COLLECTIONS FROM THE STATEMENT OF FINANCIAL POSITION. CONSEQUENTLY, CONTRIBUTIONS OF WORKS OF ART ARE NOT RECOGNIZED ON THE STATEMENT OF ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 6 THE MUSEUM OFFERS VARIOUS MEMBERSHIP LEVELS TO ITS PATRONS TO ENCOURAGE THEM TO PARTICIPATE IN PROGRAMS OFFERED BY THE MUSEUM. THESE BENEFITS INCLUDE FREE OR REDUCED ADMISSION TO SPECIAL EXHIBITIONS, INVITATIONS TO PREVIEWS AND DISCOUNTS FOR CERTAIN EDUCATIONAL PROGRAMS AND OTHER EVENTS. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINATING COMMITTEE OF THE BOARD OF TRUSTEES RECOMMENDS THE SLATE OF CANDIDATES FOR THE BOARD OF TRUSTEES TO THE FULL BOARD OF TRUSTEES. THE SLATE OF CANDIDATES ARE PROVIDED TO MEMBERS FOR ELECTION OF THE TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11 THE CFO INITIALLY REVIEWS THE FORM 990 AND THEN PROVIDES THE FORM 990 TO THE BOARD OF TRUSTEES TO REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES 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 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR WAS DEVELOPED USING DATA FROM COMPARABLE MUSEUMS AS WELL AS LOCAL MARKET KNOWLEDGE. THE BOARD OF TRUSTEES IS CHARGED WITH MONITORING AND EVALUATING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE BOARD UTILIZES MUSEUM INDUSTRY INFORMATION (ASSOCIATION OF ART MUSEUM DIRECTORS SALARY SURVEYS), AS WELL AS LOCAL MARKET KNOWLEDGE AND ANNUAL PERFORMANCE EVALUATIONS TO ADJUST COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS WIDELY AVAILABLE ON WEBSITES, SUCH AS GUIDESTAR. THE ORGANIZATION ALSO PROVIDES REQUIRED TAX FILINGS AND GOVERNING DOCUMENTS UPON WRITTEN REQUEST FROM THE PUBLIC. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES HAS CHARGED THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES WITH OVERSIGHT OF THE INDEPENDENT AUDIT. THE PROCESS IS CONSISTENT WITH THE PRIOR YEAR.