Civic Intelligence

Southern Ohio Museum Corporation

EIN 31-0914613 • 501(c)3 • Portsmouth, OH

Profile

Housing a museum and cultural center with changing exhibits, permanent exhibits, performing arts and educational classes.

PO Box 990Portsmouth, OH 45662

www.somacc.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.18x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

1.33x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

23rd percentile

-7.3%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

28th percentile

$60,500

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

64th percentile

9.2%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

6th percentile

-45%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,379,055

Up $535,395 (+9.2%) from 2024

Liabilities

Up

$1,153,760

Up $356,635 (+45%) from 2024

Net Assets

Up

$5,225,295

Up $178,760 (+3.5%) from 2024

Revenue

Down

$865,328

Down $710,673 (-45%) from 2024

Expenses

Up

$928,791

Up $254,083 (+38%) from 2024

Net Income

Down

-$63,463

Down $964,756 (-107%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $5,605,319Liabilities 2012: $124,014Net Assets 2012: $5,481,3052012Assets 2013: $6,171,548Liabilities 2013: $107,885Net Assets 2013: $6,063,6632013Assets 2014: $6,147,849Liabilities 2014: $99,116Net Assets 2014: $6,048,7332014Assets 2015: $6,001,361Liabilities 2015: $79,270Net Assets 2015: $5,922,0912015Assets 2016: $5,903,736Liabilities 2016: $62,353Net Assets 2016: $5,841,3832016Assets 2017: $6,291,926Liabilities 2017: $141,597Net Assets 2017: $6,150,3292017Assets 2018: $6,290,547Liabilities 2018: $97,137Net Assets 2018: $6,193,4102018Assets 2019: $6,259,465Liabilities 2019: $71,875Net Assets 2019: $6,187,5902019Assets 2020: $4,083,966Liabilities 2020: $110,778Net Assets 2020: $3,973,1882020Assets 2021: $4,385,212Liabilities 2021: $118,498Net Assets 2021: $4,266,7142021Assets 2022: $4,053,085Liabilities 2022: $42,395Net Assets 2022: $4,010,6902022Assets 2023: $4,359,981Liabilities 2023: $527,644Net Assets 2023: $3,832,3372023Assets 2024: $5,843,660Liabilities 2024: $797,125Net Assets 2024: $5,046,5352024Assets 2025: $6,379,055Liabilities 2025: $1,153,760Net Assets 2025: $5,225,2952025

Highlighted filing

2025

Assets$6,379,055
Liabilities$1,153,760
Net Assets$5,225,295

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $465,0682012Expenses 2013: $495,0642013Revenue 2014: $420,494Expenses 2014: $535,971Net Income 2014: -$115,4772014Revenue 2015: $446,984Expenses 2015: $542,072Net Income 2015: -$95,0882015Revenue 2016: $492,358Expenses 2016: $529,571Net Income 2016: -$37,2132016Revenue 2017: $832,956Expenses 2017: $542,467Net Income 2017: $290,4892017Revenue 2018: $527,756Expenses 2018: $568,756Net Income 2018: -$41,0002018Revenue 2019: $480,768Expenses 2019: $544,451Net Income 2019: -$63,6832019Revenue 2020: $573,919Expenses 2020: $537,646Net Income 2020: $36,2732020Revenue 2021: $450,791Expenses 2021: $446,365Net Income 2021: $4,4262021Revenue 2022: $636,796Expenses 2022: $606,114Net Income 2022: $30,6822022Revenue 2023: $479,819Expenses 2023: $672,783Net Income 2023: -$192,9642023Revenue 2024: $1,576,001Expenses 2024: $674,708Net Income 2024: $901,2932024Revenue 2025: $865,328Expenses 2025: $928,791Net Income 2025: -$63,4632025

Highlighted filing

2025

Revenue$865,328
Expenses$928,791
Net Income-$63,463

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.38$1.15$5.23$0.87$0.93$0.06
2024Detailed filing. Detailed filing data is available for this year.$5.84$0.80$5.05$1.58$0.67$0.90
2023Detailed filing. Detailed filing data is available for this year.$4.36$0.53$3.83$0.48$0.67$0.19
2022Detailed filing. Detailed filing data is available for this year.$4.05$0.04$4.01$0.64$0.61$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.12$4.27$0.45$0.45$0.00
2020Detailed filing. Detailed filing data is available for this year.$4.08$0.11$3.97$0.57$0.54$0.04
2019Detailed filing. Detailed filing data is available for this year.$6.26$0.07$6.19$0.48$0.54$0.06
2018Detailed filing. Detailed filing data is available for this year.$6.29$0.10$6.19$0.53$0.57$0.04
2017Detailed filing. Detailed filing data is available for this year.$6.29$0.14$6.15$0.83$0.54$0.29
2016Detailed filing. Detailed filing data is available for this year.$5.90$0.06$5.84$0.49$0.53$0.04
2015Detailed filing. Detailed filing data is available for this year.$6.00$0.08$5.92$0.45$0.54$0.10
2014Detailed filing. Detailed filing data is available for this year.$6.15$0.10$6.05$0.42$0.54$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.17$0.11$6.06$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$0.12$5.48$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 25, 2025
Return Version
2024v5.0
Gross Receipts
$883,806
Mission and Program Overview

Mission

Housing a museum and cultural center with changing exhibits, permanent exhibits, performing arts and educational classes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,154,757$3,483,700▲ $328,943
Land, Buildings, and Equipment, Net$2,556,883$2,503,564▼ $53,319
Cash and Non-Interest-Bearing Accounts$123,820$197,085▲ $73,265
Pledges and Grants Receivable-$25,000-
Prepaid Expenses and Deferred Charges$8,200$5,933▼ $2,267
Total Assets$5,843,660$6,379,055▲ $535,395
Other Assets Total-$163,773-
Liabilities
Mortgage Notes Payable Secured by Investment Property$748,145$963,698▲ $215,553
Deferred Revenue$39,230$175,703▲ $136,473
Accounts Payable and Accrued Expenses$9,750$14,359▲ $4,609
Total Liabilities$797,125$1,153,760▲ $356,635
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,046,535$5,225,295▲ $178,760
Total Net Assets Fund Balance$5,046,535$5,225,295▲ $178,760
Total Liabilities and Net Assets / Fund Balance$5,843,660$6,379,055▲ $535,395

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,478,368$2,265,464$3,743,832
Land$629,792-$629,792
Buildings$395,404$60,287$455,691
Other Securities$500,405--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charlotte GordonArtistic DirectorFT$60,500$60,500
Pegi WilkesExecutive DiFT$60,500$60,500
Kelly BabcockCirque DirecFT$48,700$48,700

Board Members and Trustees

NameTitle
Tia KingChairman Eme
C Clayton JohnsonPresident
-Trustee
Bard SuverkropTrustee
Jamie BenedictTrustee
Joshua HowardTrustee
Sara MaukTrustee
Terry OckermanTrustee
William TackettTrustee
Paul YostTreasurer
Asa JewettVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$632,037
Program Service Revenue
$63,113
Investment Income
$153,990
Other Revenue
$16,188
All Other Contributions
$513,315
Change in Net Assets
$-63,463

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$562,979
Salaries, Compensation, and Employee Benefits$365,812
Total Fundraising Expense$532
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$278,386$57,308$532$336,226
Current Officers, Directors, Trustees, and Key Employees$169,700--$169,700
Other Salaries and Wages$168,548--$168,548
Interest$58,610--$58,610
Occupancy$50,341--$50,341
Insurance$34,541--$34,541
Payroll Taxes$27,564--$27,564
Office Expenses$24,313--$24,313
Fees for Services Other$17,336--$17,336
Fees for Services Accounting$12,501--$12,501
Information Technology$8,172--$8,172
Other Expenses$4,853--$4,853
Advertising$4,091--$4,091
Travel$507--$507
Total Functional Expenses$870,951$57,308$532$928,791
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,920
Fundraising Direct Expenses$4,999
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Southern ohio museum southern ohio museum exec dir art dir spouse

Form 990, Page 6, Part VI, Line 11B

The form 990 is distributed to and reviewed by the board during the meeting immediately prior to filing the return.

Form 990, Page 6, Part VI, Line 12C

The policy is reviewed annualy and indivduals are required to disclose any possible conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The salary of the executive director is established by the board after consideration of past performance, work to be performed during the upcoming year and comparable data of museums similar in size and funding.

Form 990, Page 6, Part VI, Line 15B

Salaries of other key employees are established by the board after consideration of past performance, work to be performed during the upcoming year and comparable data of museums similiar in size and funding.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Southern Ohio Museum Corporation
EIN
31-0914613
Phone
7403545629
Address
PO BOX 990, PORTSMOUTH, OH 45662

Signing Officer

Name
Mark Chepp
Title
Executive Director
Phone
7403545629
Signed
2025-08-25
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
7

Preparer

Firm
Reynolds & Company
Address
PO BOX 1364, PORTSMOUTH, OH 45662-1364
Preparer
William H Tackett CPA
Phone
7403535134
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ERC RECEIVED 0

Financial Statement Notes

Schedule D, Page 4, Part XIII

Note 1 collection items consist of art objects that are held for educational and curatorial purposes. Each of the items is cataloged, preserved, and cared for, and kept unencumbered, and activities verifying their existence and assessing their condition are performed continuously. Collection items acquired either through purchase or donation are not capitalized. Purchases of collection items are recorded as decreases in net assets without donor restrictions if purchased with assets without donor restrictions and as decreases in net assets with donor restrictions if purchased with donor-restricted assets. Contributions of collection items are not recognized in the statement of activities. Proceeds from deaccessions or insurance recoveries are reflected on the statement of activities based on the absence or existence and nature of donor-imposed restrictions. If collection items are sold, the proceeds from the sale are used to purchase additional collection items. Such proceeds also could be used for the direct care of existing collection items. The collection is currently insured for 2,500,000.00.

Raw XML AppendixShowing 400 of 477 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09750
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014359
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0HOUSING A MUSEUM AND CULTURAL CENTER WITH CHANGING EXHIBITS, PERMANENT EXHIBITS, PERFORMING ARTS AND EDUCATIONAL CLASSES.
IRS990/AdvertisingGrp/ProgramServicesAmt04091
IRS990/AdvertisingGrp/TotalAmt04091
IRS990/AllOtherContributionsAmt0513315
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0PEGI WILKES
IRS990/BooksInCareOfDetail/PhoneNum07403545629
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0825 GALLIA STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0PORTSMOUTH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045662
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0123820
IRS990/CashNonInterestBearingGrp/EOYAmt0197085
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0true
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0169700
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0169700
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt013479
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0632037
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0153990
IRS990/CYOtherExpensesAmt0562979
IRS990/CYOtherRevenueAmt016188
IRS990/CYProgramServiceRevenueAmt063113
IRS990/CYRevenuesLessExpensesAmt0-63463
IRS990/CYSalariesCompEmpBnftPaidAmt0365812
IRS990/CYTotalExpensesAmt0928791
IRS990/CYTotalFundraisingExpenseAmt0532
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0865328
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0true
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt039230
IRS990/DeferredRevenueGrp/EOYAmt0175703
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt0532
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt057308
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0278386
IRS990/DepreciationDepletionGrp/TotalAmt0336226
IRS990/Desc0HOUSING A MUSEUM WITH BOTH CHANGING AND PERMANENT EXHIBITS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0true
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0479297
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt012501
IRS990/FeesForServicesAccountingGrp/TotalAmt012501
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt017336
IRS990/FeesForServicesOtherGrp/TotalAmt017336
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0MARK CHEPP
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt0MARCK CHEPP
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLOTTE GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm1PEGI WILKES
IRS990/Form990PartVIISectionAGrp/PersonNm2KELLY BABCOCK
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMIE BENEDICT
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSHUA HOWARD
IRS990/Form990PartVIISectionAGrp/PersonNm5ASA JEWETT
IRS990/Form990PartVIISectionAGrp/PersonNm6C CLAYTON JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm7TIA KING
IRS990/Form990PartVIISectionAGrp/PersonNm8SARA MAUK
IRS990/Form990PartVIISectionAGrp/PersonNm9TERRY OCKERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm10BARD SUVERKROP
IRS990/Form990PartVIISectionAGrp/PersonNm11WILLIAM TACKETT
IRS990/Form990PartVIISectionAGrp/PersonNm12PAUL YOST
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt060500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt248700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0ARTISTIC DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt2CIRQUE DIREC
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIRMAN EME
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt04999
IRS990/FundraisingGrossIncomeAmt011920
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0108387
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0883806
IRS990/GrossSalesOfInventoryAmt022002
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt08172
IRS990/InformationTechnologyGrp/TotalAmt08172
IRS990/InsuranceGrp/ProgramServicesAmt034541
IRS990/InsuranceGrp/TotalAmt034541
IRS990/InterestGrp/ProgramServicesAmt058610
IRS990/InterestGrp/TotalAmt058610
IRS990/InvestmentIncomeGrp/ExclusionAmt0153990
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0153990
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt03154757
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt03483700
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02325751
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02556883
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02503564
IRS990/LandBldgEquipCostOrOtherBssAmt04829315
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt010335
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0HOUSING A MUSEUM AND CULTURAL CENTER WITH CHANGING EXHIBITS, PERMANENT EXHIBITS, PERFORMING ARTS AND EDUCATIONAL CLASSES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0748145
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0963698
IRS990/NetAssetsOrFundBalancesBOYAmt05046535
IRS990/NetAssetsOrFundBalancesEOYAmt05225295
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt06921
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt06921
IRS990/NetIncomeOrLossGrp/ExclusionAmt08523
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt08523
IRS990/NetUnrlzdGainsLossesInvstAmt0242223
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05046535
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05225295
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt050341
IRS990/OccupancyGrp/TotalAmt050341
IRS990/OfficeExpensesGrp/ProgramServicesAmt024313
IRS990/OfficeExpensesGrp/TotalAmt024313
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0163773
IRS990/OtherExpensesGrp/Desc0M-EXHIBITS & PERFORMANCES
IRS990/OtherExpensesGrp/Desc1C-EXHIBITS & PERFORMANCES
IRS990/OtherExpensesGrp/ProgramServicesAmt011488
IRS990/OtherExpensesGrp/ProgramServicesAmt14853
IRS990/OtherExpensesGrp/TotalAmt011488
IRS990/OtherExpensesGrp/TotalAmt14853
IRS990/OtherRevenueMiscGrp/Desc0MISC REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0744
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0744
IRS990/OtherRevenueTotalAmt0744
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0168548
IRS990/OtherSalariesAndWagesGrp/TotalAmt0168548
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt027564
IRS990/PayrollTaxesGrp/TotalAmt027564
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt025000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08200
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05933
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0MARK CHEPP
IRS990/PrincipalOfcrBusinessName/BusinessNameLine2Txt0MARCK CHEPP
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1ADMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt038617
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124496
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt038617
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124496
IRS990/ProgSrvcAccomActy2Grp/Desc0CIRQUE D'ART - CHILDREN AND YOUTH PERFORMING ARTS WORKSHOPS AND PRESENTATIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0140914
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt061163
IRS990/ProgSrvcAccomActy3Grp/Desc0KRICKER PERFORMING ARTS - PRESENTATION OF ARTISTIC PROGRAMS AND LECTURES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0250740
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01494533
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06482
IRS990/PYOtherExpensesAmt0340288
IRS990/PYOtherRevenueAmt03279
IRS990/PYProgramServiceRevenueAmt071707
IRS990/PYRevenuesLessExpensesAmt0901293
IRS990/PYSalariesCompEmpBnftPaidAmt0334420
IRS990/PYTotalExpensesAmt0674708
IRS990/PYTotalRevenueAmt01576001
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-63463
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01950
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 170,474
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0632037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01353007
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0252413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0438789
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0302530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02978776
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0153990
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0141526
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0142106
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0129752
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0114741
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0682115
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0299712
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt033922
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt044958
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt044739
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt037154
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt09701
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0170474
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.77750
IRS990ScheduleA/PublicSupportPY170Pct00.92870
IRS990ScheduleA/PublicSupportTotal170Amt02978776
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0632037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01353007
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0252413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0438789
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0302530
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02978776
IRS990ScheduleA/TotalSupportAmt03831365
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0395404
IRS990ScheduleD/BuildingsGrp/DepreciationAmt060287
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0455691
IRS990ScheduleD/LandGrp/BookValueAmt0629792
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0629792
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01478368
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02265464
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03743832
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02983295
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1500405
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ENDOWMENT
IRS990ScheduleD/OtherSecuritiesGrp/Desc1KARP
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NOTE 1 COLLECTION ITEMS CONSIST OF ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND KEPT UNENCUMBERED, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH ASSETS WITHOUT DONOR RESTRICTIONS AND AS DECREASES IN NET ASSETS WITH DONOR RESTRICTIONS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED ON THE STATEMENT OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. IF COLLECTION ITEMS ARE SOLD, THE PROCEEDS FROM THE SALE ARE USED TO PURCHASE ADDITIONAL COLLECTION ITEMS. SUCH PROCEEDS ALSO COULD BE USED FOR THE DIRECT CARE OF EXISTING COLLECTION ITEMS. THE COLLECTION IS CURRENTLY INSURED FOR 2,500,000.00.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02503564
IRS990ScheduleD/TotalBookValueSecuritiesAmt03483700
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0A ZERO AMOUNT WAS REPORTED ON FORM 990, PART VIII, LINE 1G, BECAUSE THE MUSEUM DID NOT CAPITALIZE ITS COLLECTIONS, AS ALLOWED UNDER SFAS 116 (ASC 958-360-25).
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE M, PAGE 2, PART II
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SOUTHERN OHIO MUSEUM SOUTHERN OHIO MUSEUM EXEC DIR ART DIR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS DISTRIBUTED TO AND REVIEWED BY THE BOARD DURING THE MEETING IMMEDIATELY PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY IS REVIEWED ANNUALY AND INDIVDUALS ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SALARY OF THE EXECUTIVE DIRECTOR IS ESTABLISHED BY THE BOARD AFTER CONSIDERATION OF PAST PERFORMANCE, WORK TO BE PERFORMED DURING THE UPCOMING YEAR AND COMPARABLE DATA OF MUSEUMS SIMILAR IN SIZE AND FUNDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARIES OF OTHER KEY EMPLOYEES ARE ESTABLISHED BY THE BOARD AFTER CONSIDERATION OF PAST PERFORMANCE, WORK TO BE PERFORMED DURING THE UPCOMING YEAR AND COMPARABLE DATA OF MUSEUMS SIMILIAR IN SIZE AND FUNDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ERC RECEIVED 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0CIRQUE D' ART LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1SOMACC HOLDINGS LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0262867950
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN1270943252
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0PERF ARTS
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1OWNS REAL
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0825 GALLIA STREET
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt1825 GALLIA STREET
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0PORTSMOUTH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm1PORTSMOUTH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd045662
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd145662
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.