Civic Intelligence

Art Central Foundation

990EZ • Fiscal year 2023 • EIN 22-3935131

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 09, 2023

1054 Central AveMiddletown, OH 45044

(513) 267-4016

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

80th percentile

0.10x

Higher debt load relative to assets than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

13th percentile

-36%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

90th percentile

$38,592

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 50.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

23rd percentile

-20%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

24th percentile

-21%

Faster revenue growth than 24% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$84,589

Down $21,164 (-20%) from 2022

Net Assets

Down

$76,015

Down $27,323 (-26%) from 2022

Liabilities

Up

$8,574

Up $6,159 (+255%) from 2022

Revenue

Down

$77,205

Down $21,072 (-21%) from 2022

Expenses

Up

$104,796

Up $20,900 (+25%) from 2022

Net Income

Down

-$27,591

Down $41,972 (-292%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2017: $25,274Liabilities 2017: $02017Assets 2018: $56,597Liabilities 2018: $566Net Assets 2018: $56,0312018Assets 2019: $70,947Liabilities 2019: $832Net Assets 2019: $70,1152019Assets 2020: $74,922Liabilities 2020: $3,262Net Assets 2020: $71,6602020Assets 2021: $90,465Liabilities 2021: $1,863Net Assets 2021: $88,6022021Assets 2022: $105,753Liabilities 2022: $2,415Net Assets 2022: $103,3382022Assets 2023: $84,589Liabilities 2023: $8,574Net Assets 2023: $76,0152023Assets 2024: $85,737Liabilities 2024: $11,654Net Assets 2024: $74,0832024Assets 2025: $86,397Liabilities 2025: $11,654Net Assets 2025: $74,7432025

Highlighted filing

2023

Assets$84,589
Liabilities$8,574
Net Assets$76,015

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2017: $35,404Expenses 2017: $23,414Net Income 2017: $11,9902017Revenue 2018: $83,098Expenses 2018: $52,341Net Income 2018: $30,7572018Revenue 2019: $81,644Expenses 2019: $67,560Net Income 2019: $14,0842019Revenue 2020: $71,131Expenses 2020: $69,586Net Income 2020: $1,5452020Revenue 2021: $79,300Expenses 2021: $62,358Net Income 2021: $16,9422021Revenue 2022: $98,277Expenses 2022: $83,896Net Income 2022: $14,3812022Revenue 2023: $77,205Expenses 2023: $104,796Net Income 2023: -$27,5912023Revenue 2024: $61,601Expenses 2024: $63,533Net Income 2024: -$1,9322024Revenue 2025: $44,816Expenses 2025: $44,158Net Income 2025: $6582025

Highlighted filing

2023

Revenue$77,205
Expenses$104,796
Net Income-$27,591
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 9, 2023
Return Version
2022v5.0
Gross Receipts
$83,107
Mission and Program Overview

Mission

Vision statement:the vision of the art central foundation is to advance regional engagement in the arts through nurturing creative experiences in our students and the community at large. Our aim is to provide consistent, quality programming so that these visual art experiences are accessible to everyone, regardless of skill-level, economic ability and age.mission statement:the mission of the art central foundation is to serve regional residents and students with opportunities to grow in the visual arts. Creating a supportive art community in middletown, our workshop program teaches technique; our guerilla art project offers public art experiences; our artists @ work program nurtures tomorrow's creative entrepreneur.

Serve regional people to grow in art

Program Services

DescriptionGrantsExpenses
SEE STATEMENT IN ATTACHMENT-$52,817
SEE STATEMENT IN ATTACHMENT-$6,602
SEE STATEMENT IN ATTACHMENT-$6,602
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUE WITTMANExecutive DirectorPT$38,592-$38,592
MAURA BLANDFORDPresident-$0--
ROY PATTERSONVice President-$0--
JIM LANGENDORFTreasurer-$0--
SAMANTHA LONGWORTHSecretary-$0--
CIARA ELAMBoard Member-$0--
EBER FLORESBoard Member-$0--
NANCY GRIFFITHBoard Member-$0--
TIM GRIFFITHBoard Member-$0--
DONIVAN HAHNBoard Member-$0--
XENA HATTARBoard Member-$0--
JIMMY MUZQUIZBoard Member-$0--
TREY PITTSBoard Member-$0--
TERESA RIVERSBoard Member-$0--
MAGGIE SAMPSONBoard Member-$0--
JAMIE SIEBERTBoard Member-$0--
KYNDALL TRICKETTBoard Member-$0--
MARIA VALENTINBoard Member-$0--
CARLA DAVISEmeritus Member-$0--
JOHN HEYDAEmeritus Member-$0--
JC SHEWEmeritus Member-$0--
STEPHANIE STORCKEmeritus Member-$0--
ED TAYLOREmeritus Member-$0--
JOE WITTMANEmeritus Member-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Taste 4 Art$15,494$15,494$1,432$14,062
Total Events$15,494$15,494$8,692$6,802
Filing and Contact Details

Filer

Filer Name
Art Central Foundation Inc
EIN
22-3935131
Address
1054 CENTRAL AVE, MIDDLETOWN, OH 45044

Signing Officer

Name
Sue Wittman
Title
Member
Phone
5132674016
Signed
2023-10-09
Discuss with paid preparer
Yes

Preparer

Firm
Brenda Noble & Associates
Address
290 N Main St, Monroe, OH 45050
Preparer
Stacie Haskell
Phone
5135399908
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

Description amountart sales 5,5073rd floor of 4th main st middletown 22,235

Description of other expenses Part I line 16

Description amountadvertising 150art for sale 6,218art supplies 3,462events and meeting expenses 5,902insurance 6,545office expense 1,318payroll expense 8,614

Other changes in net assets or fund balances Part I line 20

Description amountprior period adjustment 268

Description of other assets Part II line 24

Category beginning of year end of yearother depreciable assets 12,244 4,300

Description of total liabilities Part II line 26

Category beginning of year end of yearpayroll liabilities 1,820 7,979credit card payable 595 595

Part I response or note to any other line in Part I

Form 990-ez, part i, line, occupancy, rent, utilities, and maintenance:description of expenses: amount:depreciation 9181maintenance 11utilities 8333other building expenses 113other expenses 3450total to form 990-ez, line 14 16,423

Part III response or note to any other line in Part III

Form 990-ez, part iii, primary exempt purpose - vision statement:the vision of the art central foundation is to advance regional engagement in the arts through nurturing creative experiences in our students and the community at large. Our aim is to provide consistent, quality programming so that these visual art experiences are accessible to everyone, regardless of skill-level, economic ability and age.mission statement:the mission of the art central foundation is to serve regional residents and students with opportunities to grow in the visual arts. Creating a supportive art community in middletown, our workshop program teaches technique; our guerilla art project offers public art experiences; our artists @ work program nurtures tomorrows creative entrepreneur. Form 990-ez, part iii, line 28, program service accomplishments:1 - the art workshop programs (summer, break, artists @ work) offer quality visual art classes to young artists grades 3rd - 12th. The student-to-lead artist ratio is 12:1, providing more individualized attention than is possible in a school art class. New students are nominated for the workshops by art teachers from the seven regional districts surrounding middletown: carlisle, edgewood, franklin, madison, middletown, monroe & valley view. They can be re-invited based on attendance and engagement level. Innovative art instructors from the public system teach these workshops alongside professional artists.the summer workshops focus on media and during a two-week sessions each young artist receives 30 hours of instruction. They will learn not only technique, but also the historical and cultural significance of that media. During a summer, more than 140 students attend a specific workshop sessions.the break workshops are theme-based and focus on public art production. Over the extended school breaks of thanksgiving, holiday & spring, students will participate in an avaerage of 20 hours of class time. This time might be spent assisting a lead artist on a mural, visiting area art museums to learn about the history of a certain artistic movement or through guest artist demos.the artists @ work program focuses on art production in a retail environment. Over the summer, students learn various techniques from professional artists and are given an opportunity to sell their work in a retail studio. Through the school year, 8-12 young artists will be chosen to participate as a member of this co-operative studio space. All of these programs are offered to our young artists at a pay-what-you-can rate, so students with financial limitations are not excluded. Form 990-ez, part iii, line 29, program service accomplishments:2 - the guerilla art project focuses on public art production.eachof the 12 pieces managed by the art central foundation since 2012 has engaged the community on some level. Our young artists paint alongside the lead artist on the project, with over 100 students participating. Other adult artists and community members have also painted on larger projects. The involvement of non-artists in the production of public art deepens the understanding of what art can mean to a community, exposes them to the artistic process and instills a sense of civic pride. Even the partents of the young artists who work on these pieces have expressed experiencing these same benefits, through their childs participation. On larger projects, a professional lead artist is chosen to design a sie-specific piece, occationally with a particular theme in mind in order to reflect the use of the building or the mission of organization. These have ranged from a retired graphic artist, to historic preservation specialists, to internationally collected cuban artists. On smaller projects, some of our more experienced students have had a voice in the design process, and on a few projects, our young artists have designed the piece themselves. Since the inception of this program 5 years ago, 10 young artists have been hired to apprentice under

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME:RENTAL INCOME2017 AMOUNT: $1,910.2018 AMOUNT: $17,494.2019 AMOUNT: $19,831.2020 AMOUNT: $22,258.2021 AMOUNT: $24,100.2022 AMOUNT: $22,235.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTART SALES 5,5073RD FLOOR OF 4TH MAIN ST MIDDLETOWN 22,235
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTADVERTISING 150ART FOR SALE 6,218ART SUPPLIES 3,462EVENTS AND MEETING EXPENSES 5,902INSURANCE 6,545OFFICE EXPENSE 1,318PAYROLL EXPENSE 8,614
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION AMOUNTPRIOR PERIOD ADJUSTMENT 268
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEAROTHER DEPRECIABLE ASSETS 12,244 4,300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL LIABILITIES 1,820 7,979CREDIT CARD PAYABLE 595 595
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990-EZ, PART I, LINE, OCCUPANCY, RENT, UTILITIES, AND MAINTENANCE:DESCRIPTION OF EXPENSES: AMOUNT:DEPRECIATION 9181MAINTENANCE 11UTILITIES 8333OTHER BUILDING EXPENSES 113OTHER EXPENSES 3450TOTAL TO FORM 990-EZ, LINE 14 16,423
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990-EZ, PART III, PRIMARY EXEMPT PURPOSE - VISION STATEMENT:THE VISION OF THE ART CENTRAL FOUNDATION IS TO ADVANCE REGIONAL ENGAGEMENT IN THE ARTS THROUGH NURTURING CREATIVE EXPERIENCES IN OUR STUDENTS AND THE COMMUNITY AT LARGE. OUR AIM IS TO PROVIDE CONSISTENT, QUALITY PROGRAMMING SO THAT THESE VISUAL ART EXPERIENCES ARE ACCESSIBLE TO EVERYONE, REGARDLESS OF SKILL-LEVEL, ECONOMIC ABILITY AND AGE.MISSION STATEMENT:THE MISSION OF THE ART CENTRAL FOUNDATION IS TO SERVE REGIONAL RESIDENTS AND STUDENTS WITH OPPORTUNITIES TO GROW IN THE VISUAL ARTS. CREATING A SUPPORTIVE ART COMMUNITY IN MIDDLETOWN, OUR WORKSHOP PROGRAM TEACHES TECHNIQUE; OUR GUERILLA ART PROJECT OFFERS PUBLIC ART EXPERIENCES; OUR ARTISTS @ WORK PROGRAM NURTURES TOMORROWS CREATIVE ENTREPRENEUR. FORM 990-EZ, PART III, LINE 28, PROGRAM SERVICE ACCOMPLISHMENTS:1 - THE ART WORKSHOP PROGRAMS (SUMMER, BREAK, ARTISTS @ WORK) OFFER QUALITY VISUAL ART CLASSES TO YOUNG ARTISTS GRADES 3RD - 12TH. THE STUDENT-TO-LEAD ARTIST RATIO IS 12:1, PROVIDING MORE INDIVIDUALIZED ATTENTION THAN IS POSSIBLE IN A SCHOOL ART CLASS. NEW STUDENTS ARE NOMINATED FOR THE WORKSHOPS BY ART TEACHERS FROM THE SEVEN REGIONAL DISTRICTS SURROUNDING MIDDLETOWN: CARLISLE, EDGEWOOD, FRANKLIN, MADISON, MIDDLETOWN, MONROE & VALLEY VIEW. THEY CAN BE RE-INVITED BASED ON ATTENDANCE AND ENGAGEMENT LEVEL. INNOVATIVE ART INSTRUCTORS FROM THE PUBLIC SYSTEM TEACH THESE WORKSHOPS ALONGSIDE PROFESSIONAL ARTISTS.THE SUMMER WORKSHOPS FOCUS ON MEDIA AND DURING A TWO-WEEK SESSIONS EACH YOUNG ARTIST RECEIVES 30 HOURS OF INSTRUCTION. THEY WILL LEARN NOT ONLY TECHNIQUE, BUT ALSO THE HISTORICAL AND CULTURAL SIGNIFICANCE OF THAT MEDIA. DURING A SUMMER, MORE THAN 140 STUDENTS ATTEND A SPECIFIC WORKSHOP SESSIONS.THE BREAK WORKSHOPS ARE THEME-BASED AND FOCUS ON PUBLIC ART PRODUCTION. OVER THE EXTENDED SCHOOL BREAKS OF THANKSGIVING, HOLIDAY & SPRING, STUDENTS WILL PARTICIPATE IN AN AVAERAGE OF 20 HOURS OF CLASS TIME. THIS TIME MIGHT BE SPENT ASSISTING A LEAD ARTIST ON A MURAL, VISITING AREA ART MUSEUMS TO LEARN ABOUT THE HISTORY OF A CERTAIN ARTISTIC MOVEMENT OR THROUGH GUEST ARTIST DEMOS.THE ARTISTS @ WORK PROGRAM FOCUSES ON ART PRODUCTION IN A RETAIL ENVIRONMENT. OVER THE SUMMER, STUDENTS LEARN VARIOUS TECHNIQUES FROM PROFESSIONAL ARTISTS AND ARE GIVEN AN OPPORTUNITY TO SELL THEIR WORK IN A RETAIL STUDIO. THROUGH THE SCHOOL YEAR, 8-12 YOUNG ARTISTS WILL BE CHOSEN TO PARTICIPATE AS A MEMBER OF THIS CO-OPERATIVE STUDIO SPACE. ALL OF THESE PROGRAMS ARE OFFERED TO OUR YOUNG ARTISTS AT A PAY-WHAT-YOU-CAN RATE, SO STUDENTS WITH FINANCIAL LIMITATIONS ARE NOT EXCLUDED. FORM 990-EZ, PART III, LINE 29, PROGRAM SERVICE ACCOMPLISHMENTS:2 - THE GUERILLA ART PROJECT FOCUSES ON PUBLIC ART PRODUCTION.EACHOF THE 12 PIECES MANAGED BY THE ART CENTRAL FOUNDATION SINCE 2012 HAS ENGAGED THE COMMUNITY ON SOME LEVEL. OUR YOUNG ARTISTS PAINT ALONGSIDE THE LEAD ARTIST ON THE PROJECT, WITH OVER 100 STUDENTS PARTICIPATING. OTHER ADULT ARTISTS AND COMMUNITY MEMBERS HAVE ALSO PAINTED ON LARGER PROJECTS. THE INVOLVEMENT OF NON-ARTISTS IN THE PRODUCTION OF PUBLIC ART DEEPENS THE UNDERSTANDING OF WHAT ART CAN MEAN TO A COMMUNITY, EXPOSES THEM TO THE ARTISTIC PROCESS AND INSTILLS A SENSE OF CIVIC PRIDE. EVEN THE PARTENTS OF THE YOUNG ARTISTS WHO WORK ON THESE PIECES HAVE EXPRESSED EXPERIENCING THESE SAME BENEFITS, THROUGH THEIR CHILDS PARTICIPATION. ON LARGER PROJECTS, A PROFESSIONAL LEAD ARTIST IS CHOSEN TO DESIGN A SIE-SPECIFIC PIECE, OCCATIONALLY WITH A PARTICULAR THEME IN MIND IN ORDER TO REFLECT THE USE OF THE BUILDING OR THE MISSION OF ORGANIZATION. THESE HAVE RANGED FROM A RETIRED GRAPHIC ARTIST, TO HISTORIC PRESERVATION SPECIALISTS, TO INTERNATIONALLY COLLECTED CUBAN ARTISTS. ON SMALLER PROJECTS, SOME OF OUR MORE EXPERIENCED STUDENTS HAVE HAD A VOICE IN THE DESIGN PROCESS, AND ON A FEW PROJECTS, OUR YOUNG ARTISTS HAVE DESIGNED THE PIECE THEMSELVES. SINCE THE INCEPTION OF THIS PROGRAM 5 YEARS AGO, 10 YOUNG ARTISTS HAVE BEEN HIRED TO APPRENTICE UNDER
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Description of total liabilities Part II line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part I response or note to any other line in Part I
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part III response or note to any other line in Part III
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-03-07
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