Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
990 • Fiscal year 2024 • EIN 31-0736673
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 5.4% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Assets
Up$4,266,307
Up $14,214 (+0.3%) from 2023
Net Assets
Down$4,194,981
Down $32,371 (-0.8%) from 2023
Liabilities
Up$71,326
Up $46,585 (+188%) from 2023
Revenue
Down$1,671,160
Down $408,517 (-20%) from 2023
Expenses
Up$1,705,428
Up $157,710 (+10%) from 2023
Net Income
Down-$34,268
Down $566,227 (-106%) from 2023
To build community excellence through the arts and culture.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,259,799 | $2,185,177 | ▼ $74,622 |
| Savings and Temporary Cash Investments | $247,891 | $738,984 | ▲ $491,093 |
| Investments Other Securities | $297,316 | $717,299 | ▲ $419,983 |
| Investments in Publicly Traded Securities | $310,449 | $381,411 | ▲ $70,962 |
| Cash and Non-Interest-Bearing Accounts | $1,061,872 | $108,567 | ▼ $953,305 |
| Pledges and Grants Receivable | $54,884 | $77,500 | ▲ $22,616 |
| Accounts Receivable | $14,346 | $52,358 | ▲ $38,012 |
| Inventories for Sale or Use | $5,536 | $5,011 | ▼ $525 |
| Total Assets | $4,252,093 | $4,266,307 | ▲ $14,214 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $24,741 | $71,326 | ▲ $46,585 |
| Total Liabilities | $24,741 | $71,326 | ▲ $46,585 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,004,371 | $3,972,981 | ▼ $31,390 |
| Net Assets With Donor Restrictions | $222,981 | $222,000 | ▼ $981 |
| Total Net Assets Fund Balance | $4,227,352 | $4,194,981 | ▼ $32,371 |
| Total Liabilities and Net Assets / Fund Balance | $4,252,093 | $4,266,307 | ▲ $14,214 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $2,163,858 | $1,431,610 | $3,595,468 |
| Equipment | $21,319 | $906,430 | $927,749 |
| Other Securities | $717,299 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ian Mackenzie-thurley | Executive Di | FT | $89,663 | $698 | $90,361 |
| Gary Steelman | Director of | FT | $72,991 | $295 | $73,286 |
| Name | Title |
|---|---|
| Woody Fitton | Chair |
| Lindsey Stanfill | Vice Chair |
| Boyce Swift | Director |
| Brad Morrison | Director |
| Chris Motley | Director |
| John Stretch | Director |
| Nick Ziepfiel | Director |
| Samy Broyles | Director |
| Tim Werdmann | Director |
| Dave Lippert | Immediate Pa |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $986,475 |
| Other Expenses | $718,953 |
| Total Fundraising Expense | $218,669 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $415,671 | $112,747 | $156,484 | $684,902 |
| Occupancy | $164,818 | $42,259 | $4,226 | $211,303 |
| Current Officers, Directors, Trustees, and Key Employees | $93,473 | $45,887 | $30,591 | $169,951 |
| Depreciation Depletion | $77,982 | $19,996 | $2,000 | $99,978 |
| Office Expenses | $56,609 | $14,516 | $1,452 | $72,577 |
| Payroll Taxes | $42,915 | $11,224 | $11,884 | $66,023 |
| Other Employee Benefits | $45,919 | $15,088 | $4,592 | $65,599 |
| Advertising | $56,202 | - | $1,147 | $57,349 |
| Fees for Services Accounting | - | $41,220 | - | $41,220 |
| Insurance | $22,602 | $5,796 | $580 | $28,978 |
| Other Expenses | $23,602 | $24,756 | $481 | $24,083 |
| All Other Expenses | $10,189 | $2,813 | $544 | $13,546 |
| Fees for Service Investment Mgmnt Fees | - | $4,740 | - | $4,740 |
| Travel | $791 | $678 | $339 | $1,808 |
| Total Functional Expenses | $1,141,700 | $345,059 | $218,669 | $1,705,428 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,929,295 |
| Total Expenses per Form 990 | $1,705,428 |
| Expenses per Audited Statements | $1,700,688 |
| Expenses Not Reported on Form 990 | $228,607 |
| Expenses Not Reported on Financial Statements | $4,740 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 is reviewed by the finance committee and then provided to all board members to review prior to filing.”
“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.”
“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.”
“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.”
“The process has not changed from prior years.”
“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.”
“Rental expenses netted with revenue 28,607”
“Rental expenses netted with revenue 28,607”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 24741 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 71326 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 14346 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 52358 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO BUILD COMMUNITY EXCELLENCE THROUGH THE ARTS AND CULTURE. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 1147 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 56202 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 57349 |
| IRS990/AllOtherContributionsAmt | 0 | 1001585 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 544 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2813 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10189 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 13546 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | GARY STEELMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5138638873 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 101 SOUTH MONUMENT AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HAMILTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45011 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1061872 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 108567 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 30591 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 45887 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 93473 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 169951 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CostOfGoodsSoldAmt | 0 | 9925 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1089427 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 101820 |
| IRS990/CYOtherExpensesAmt | 0 | 718953 |
| IRS990/CYOtherRevenueAmt | 0 | 211353 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 268560 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -34268 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 986475 |
| IRS990/CYTotalExpensesAmt | 0 | 1705428 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 218669 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1671160 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 2000 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 19996 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 77982 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 99978 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | true |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 222981 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 222000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 67 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 903480 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FederatedCampaignsAmt | 0 | 92 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 41220 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 41220 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 4740 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 4740 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 698 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 295 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | IAN MACKENZIE-THURLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GARY STEELMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SAMY BROYLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WOODY FITTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVE LIPPERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRAD MORRISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHRIS MOTLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LINDSEY STANFILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOHN STRETCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BOYCE SWIFT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TIM WERDMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | NICK ZIEPFIEL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 89663 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 72991 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR OF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | IMMEDIATE PA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1968 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 64834 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1709690 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 211479 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 27313 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 580 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5796 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 22602 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 28978 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 5536 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 5011 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 101820 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 101820 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 297316 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 717299 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 310449 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 381411 |
| IRS990/IRPDocumentCnt | 0 | 39 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2338040 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2259799 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2185177 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4523217 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 28605 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 22916 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO BUILD COMMUNITY EXCELLENCE THROUGH THE ARTS AND CULTURE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4227352 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4194981 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 17388 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 17388 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 149996 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 182874 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 32878 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1897 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4004371 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3972981 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 4226 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 42259 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 164818 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 211303 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1452 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 14516 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 56609 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 72577 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 4592 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 15088 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 45919 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 65599 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM COSTS |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK SERVICE CHARGES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 4349 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 481 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3339 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 24756 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 105155 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25772 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 23602 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 112843 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25772 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24756 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 24083 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11091 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 11091 |
| IRS990/OtherRevenueTotalAmt | 0 | 11091 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 156484 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 112747 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 415671 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 684902 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 11884 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 11224 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 42915 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 66023 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 54884 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 77500 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | IAN MACKENZIE-THURLEY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CLASS FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EXHIBITIONS AND PERFORMANCES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 175054 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 93506 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 175054 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 93506 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | 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. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 209189 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 93506 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | 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. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 29031 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1599576 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 41901 |
| IRS990/PYOtherExpensesAmt | 0 | 693820 |
| IRS990/PYOtherRevenueAmt | 0 | 173564 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 264636 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 531959 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 853898 |
| IRS990/PYTotalExpensesAmt | 0 | 1547718 |
| IRS990/PYTotalRevenueAmt | 0 | 2079677 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -34268 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 182874 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 186145 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 247891 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 738984 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 22,489 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1089427 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1599576 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1027457 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1060113 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 933173 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 5709746 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 251816 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 92170 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9728 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2648 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4919 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 361281 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 279651 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1820 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9190 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11479 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 22489 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.93700 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.90730 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 5709746 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1089427 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1599576 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1027457 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1060113 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 933173 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 5709746 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 6093516 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 200000 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 200000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 21319 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 906430 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 927749 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 228607 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 4740 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1700688 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 4740 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 4740 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 2163858 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 1431610 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 3595468 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1897 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 28607 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 28607 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 717299 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | BENEFICIAL INTEREST IN ASSETS HELD B |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 230504 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 4740 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1666420 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENTAL EXPENSES NETTED WITH REVENUE 28,607 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL EXPENSES NETTED WITH REVENUE 28,607 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2185177 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 717299 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1705428 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1671160 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1896924 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1929295 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.