Civic Intelligence

Dairy Barn Inc. Southeastern Ohio Cultural Arts Center

990 • Fiscal year 2014 • EIN 31-0945939

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

8000 Dairy Lane - PO Box 747Athens, OH 45701

(740) 592-4981

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.25x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.46x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

66th percentile

$50,054

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

62nd percentile

6.9%

Faster asset growth than 62% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

74th percentile

22%

Faster revenue growth than 74% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$971,732

Up $62,528 (+6.9%) from 2013

Net Assets

Up

$729,881

Up $69,921 (+11%) from 2013

Liabilities

Down

$241,851

Down $7,393 (-3.0%) from 2013

Revenue

Up

$528,152

Up $95,210 (+22%) from 2013

Expenses

Down

$458,231

Down $9,556 (-2.0%) from 2013

Net Income

Up

$69,921

Up $104,766 (+301%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $946,538Liabilities 2012: $266,859Net Assets 2012: $679,6792012Assets 2013: $909,204Liabilities 2013: $249,244Net Assets 2013: $659,9602013Assets 2014: $971,732Liabilities 2014: $241,851Net Assets 2014: $729,8812014Assets 2015: $1,543,647Liabilities 2015: $233,176Net Assets 2015: $1,310,4712015Assets 2016: $1,647,884Liabilities 2016: $228,884Net Assets 2016: $1,419,0002016Assets 2017: $2,521,224Liabilities 2017: $763,826Net Assets 2017: $1,757,3982017Assets 2018: $2,427,713Liabilities 2018: $707,538Net Assets 2018: $1,720,1752018Assets 2020: $2,454,654Liabilities 2020: $804,148Net Assets 2020: $1,650,5062020Assets 2021: $2,469,025Liabilities 2021: $679,412Net Assets 2021: $1,789,6132021Assets 2022: $2,399,309Liabilities 2022: $651,418Net Assets 2022: $1,747,8912022Assets 2024: $2,387,008Liabilities 2024: $597,618Net Assets 2024: $1,789,3902024

Highlighted filing

2014

Assets$971,732
Liabilities$241,851
Net Assets$729,881

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $382,4352012Revenue 2013: $432,942Expenses 2013: $467,787Net Income 2013: -$34,8452013Revenue 2014: $528,152Expenses 2014: $458,231Net Income 2014: $69,9212014Revenue 2015: $1,026,341Expenses 2015: $440,248Net Income 2015: $586,0932015Revenue 2016: $678,890Expenses 2016: $459,047Net Income 2016: $219,8432016Revenue 2017: $967,961Expenses 2017: $568,217Net Income 2017: $399,7442017Revenue 2018: $595,499Expenses 2018: $632,722Net Income 2018: -$37,2232018Revenue 2020: $504,018Expenses 2020: $514,207Net Income 2020: -$10,1892020Revenue 2021: $628,139Expenses 2021: $518,268Net Income 2021: $109,8712021Revenue 2022: $567,329Expenses 2022: $609,244Net Income 2022: -$41,9152022Revenue 2024: $779,906Expenses 2024: $589,393Net Income 2024: $190,5132024

Highlighted filing

2014

Revenue$528,152
Expenses$458,231
Net Income$69,921
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$563,577
Mission and Program Overview

Mission

To promote cultural arts in southeastern ohio, nurture and promote area artisans, provide access to fine arts and crafts, and to develop art appreciation among all ages

Exhibitions, events and educa- tion to nurture area artisans, develop art appreciation and provide community access to arts and crafts from outside the region

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$801,419$758,247▼ $43,172
Investments in Publicly Traded Securities$55,327$108,093▲ $52,766
Savings and Temporary Cash Investments$11,748$72,810▲ $61,062
Inventories for Sale or Use$27,287$26,459▼ $828
Accounts Receivable$5,961$4,838▼ $1,123
Cash and Non-Interest-Bearing Accounts$6,852$1,214▼ $5,638
Intangible Assets$610$71▼ $539
Total Assets$909,204$971,732▲ $62,528
Liabilities
Mortgage Notes Payable Secured by Investment Property$181,945$172,197▼ $9,748
Unsecured Notes Loans Payable$45,204$49,844▲ $4,640
Accounts Payable and Accrued Expenses$20,561$19,810▼ $751
Deferred Revenue$1,534--
Total Liabilities$249,244$241,851▼ $7,393
Net Assets / Fund Balance
Unrestricted Net Assets$609,960$614,755▲ $4,795
Temporarily Rstr Net Assets-$65,126-
Permanently Rstr Net Assets$50,000$50,000→ $0
Total Net Assets Fund Balance$659,960$729,881▲ $69,921
Total Liabilities and Net Assets / Fund Balance$909,204$971,732▲ $62,528

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$737,968$716,568$1,454,536
Equipment$1,529$112,516$114,045
Land$18,750-$18,750

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$62,404$42,501▲ $3,188-$108,093
2013$52,967$14,457▲ $9,651$14,671$62,404
2012$47,176$6,322▲ $5,844$6,375$52,967
2011$51,296-▼ $4,120-$47,176
2010$51,058-▲ $238-$51,296
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jane RedfernExec DirectorFT$50,054$50,054

Board Members and Trustees

NameTitle
Lynn RothsteinPresident
Anne BraxtonVice President
Betsy StoryDirector
Dan HarperDirector
David MoranDirector
David ReiserDirector
David ThomasDirector
Gary KirkseyDirector
Karen NulfDirector
KeelystockwellDirector
Richard ShultzDirector
Stephen KropfDirector
Tim GoheenDirector
Steve KochTrustee
Corinne BrownSecretary
M a McclureTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$222,741
Program Service Revenue
$227,954
Investment Income
$10,225
Other Revenue
$67,232
All Other Contributions
$123,968
Change in Net Assets
$69,921
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$233,824
Other Expenses$224,407
Total Fundraising Expense$26,366
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,973$34,253-$156,226
Fees for Services Other$52,628--$52,628
Current Officers, Directors, Trustees, and Key Employees$16,684$16,685$16,685$50,054
Occupancy$42,695$4,733-$47,428
Depreciation Depletion$39,889$5,663-$45,552
Conferences and Meetings$18,814$285-$19,099
Payroll Taxes$11,136$4,130$1,353$16,619
Office Expenses$7,012$2,028-$9,040
Other Employee Benefits$6,031$2,244$753$9,028
Other Expenses$18,560$1,311$7,421$7,421
Information Technology$5,280$805-$6,085
Advertising$3,503--$3,503
Travel$2,452$512-$2,964
Fees for Services Legal$2,665--$2,665
Insurance-$2,657-$2,657
Interest-$2,079-$2,079
Pension Plan Contributions$1,272$471$154$1,897
Fees for Services Management-$352-$352
Total Functional Expenses$353,657$78,208$26,366$458,231
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various$36,815$36,815-$36,815
Total Events$36,815$36,815$2,376$34,439
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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

Part VI Section A Line 11

The board reviews financial statements monthly and the director and treasurer review the 990 before filing.

Filing and Contact Details

Filer

Filer Name
Dairy Barn Se Ohio Cultural a
EIN
31-0945939
Phone
7405924981
Address
8000 DAIRY LANE - PO BOX 747, ATHENS, OH 45701

Signing Officer

Name
Lynn Last Rothstein
Title
President
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Burke
Formed
1978
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
0

Preparer

Firm
Ms Accounting and Taxes Inc
Address
PO BOX 389, ATHENS, OH 45701
Preparer
Mary Ann Mcclure
Phone
7405924625
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