Civic Intelligence

Dublin Arts Council

990 • Fiscal year 2018 • EIN 31-1101457

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 31, 2019

7125 Riverside DriveDublin, OH 43016

(614) 889-7444

Siviq Scores

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

Liabilities / Assets

47th percentile

0.07x

Higher debt load relative to assets than 47% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

49th percentile

2.7%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$123,776

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

65th percentile

6.2%

Faster asset growth than 65% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

41st percentile

0.6%

Faster revenue growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$544,632

Up $31,834 (+6.2%) from 2017

Net Assets

Up

$505,262

Up $29,409 (+6.2%) from 2017

Liabilities

Up

$39,370

Up $2,425 (+6.6%) from 2017

Revenue

Up

$1,079,712

Up $6,025 (+0.6%) from 2017

Expenses

Up

$1,050,772

Up $52,481 (+5.3%) from 2017

Net Income

Down

$28,940

Down $46,456 (-62%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $258,755Liabilities 2010: $37,061Net Assets 2010: $221,6942010Assets 2011: $280,371Liabilities 2011: $19,209Net Assets 2011: $261,1622011Assets 2012: $291,416Liabilities 2012: $15,381Net Assets 2012: $276,0352012Assets 2013: $310,333Liabilities 2013: $24,927Net Assets 2013: $285,4062013Assets 2014: $357,503Liabilities 2014: $59,657Net Assets 2014: $297,8462014Assets 2015: $356,833Liabilities 2015: $23,876Net Assets 2015: $332,9572015Assets 2016: $441,309Liabilities 2016: $40,852Net Assets 2016: $400,4572016Assets 2017: $512,798Liabilities 2017: $36,945Net Assets 2017: $475,8532017Assets 2018: $544,632Liabilities 2018: $39,370Net Assets 2018: $505,2622018Assets 2019: $583,129Liabilities 2019: $42,293Net Assets 2019: $540,8362019Assets 2020: $797,454Liabilities 2020: $40,427Net Assets 2020: $757,0272020Assets 2021: $862,935Liabilities 2021: $39,269Net Assets 2021: $823,6662021Assets 2022: $1,320,447Liabilities 2022: $258,299Net Assets 2022: $1,062,1482022Assets 2023: $1,352,683Liabilities 2023: $137,607Net Assets 2023: $1,215,0762023Assets 2024: $1,395,627Liabilities 2024: $80,762Net Assets 2024: $1,314,8652024

Highlighted filing

2018

Assets$544,632
Liabilities$39,370
Net Assets$505,262

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2010: $636,6722010Expenses 2011: $640,4982011Expenses 2012: $684,1062012Revenue 2013: $752,204Expenses 2013: $742,833Net Income 2013: $9,3712013Revenue 2014: $737,658Expenses 2014: $725,218Net Income 2014: $12,4402014Revenue 2015: $869,086Expenses 2015: $833,975Net Income 2015: $35,1112015Revenue 2016: $1,080,082Expenses 2016: $1,012,582Net Income 2016: $67,5002016Revenue 2017: $1,073,687Expenses 2017: $998,291Net Income 2017: $75,3962017Revenue 2018: $1,079,712Expenses 2018: $1,050,772Net Income 2018: $28,9402018Revenue 2019: $1,115,828Expenses 2019: $1,080,254Net Income 2019: $35,5742019Revenue 2020: $1,072,906Expenses 2020: $856,715Net Income 2020: $216,1912020Revenue 2021: $992,359Expenses 2021: $925,720Net Income 2021: $66,6392021Revenue 2022: $1,150,811Expenses 2022: $912,329Net Income 2022: $238,4822022Revenue 2023: $1,332,280Expenses 2023: $1,179,351Net Income 2023: $152,9292023Revenue 2024: $1,382,371Expenses 2024: $1,282,582Net Income 2024: $99,7892024

Highlighted filing

2018

Revenue$1,079,712
Expenses$1,050,772
Net Income$28,940
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 31, 2019
Return Version
2018v3.1
Gross Receipts
$1,083,790
Mission and Program Overview

Mission

Engage the community, cultivate creativity and foster life-long learning through the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$208,571$288,822▲ $80,251
Savings and Temporary Cash Investments$190,840$144,439▼ $46,401
Land, Buildings, and Equipment, Net$31,179$42,461▲ $11,282
Pledges and Grants Receivable$46,674$31,409▼ $15,265
Investments Other Securities$25,000$25,000→ $0
Prepaid Expenses and Deferred Charges$8,874$9,005▲ $131
Intangible Assets$1,660$3,496▲ $1,836
Total Assets$512,798$544,632▲ $31,834
Liabilities
Accounts Payable and Accrued Expenses$34,344$39,188▲ $4,844
Other Liabilities$2,440$182▼ $2,258
Deferred Revenue$161--
Total Liabilities$36,945$39,370▲ $2,425
Net Assets / Fund Balance
Unrestricted Net Assets$475,853$505,262▲ $29,409
Total Net Assets Fund Balance$475,853$505,262▲ $29,409
Total Liabilities and Net Assets / Fund Balance$512,798$544,632▲ $31,834

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,461$98,872$141,333
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David GuionExecutive DiFT$123,776$123,776

Board Members and Trustees

NameTitle
Robin CampbellPresident
Robin MoranPresident-el
Brittany StevensonBoard Member
Diane RossoBoard Member
Gwen WeiheBoard Member
Jack PigmanBoard Member
Jim MoweryBoard Member
John TorpeyBoard Member
Judy GaleanoBoard Member
Kay YamakawaBoard Member
Keiko HidakaBoard Member
Marilee Chinnici-zuercherBoard Member
Megan BaileyBoard Member
Rachel Dean-haasBoard Member
Robin HoffmanBoard Member
Julia CarusoCitizen Rep
John ReinerCity Council
Bryan FallerEx Officio
Claudia PlumleyEx Officio
Naomi HoytEx Officio
Melissa MinerdSecretary
Tricia JarvisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,005,788
Program Service Revenue
$26,915
Investment Income
$1,479
Other Revenue
$45,530
All Other Contributions
$68,879
Change in Net Assets
$28,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,079,712
Revenue Not Reported on Form 990
$131,010
Total Revenue per Audited Statements
$1,210,722
Total Revenue per Form 990
$1,079,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$530,164
Salaries, Compensation, and Employee Benefits$498,958
Total Fundraising Expense$80,383
Grants and Similar Amounts Paid$21,650
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$178,979$75,559$38,175$292,713
Fees for Services Other$139,785$11,676$7,265$158,726
Current Officers, Directors, Trustees, and Key Employees$75,683$31,951$16,142$123,776
Occupancy$62,448$19,320$4,200$85,968
Other Employee Benefits$24,006$10,463$5,120$39,589
Office Expenses$16,839$21,204$528$38,571
Payroll Taxes$19,162$8,090$4,087$31,339
Travel$21,661$6,868$322$28,851
Grants to Domestic Orgs$21,650--$21,650
Depreciation Depletion-$13,105-$13,105
Pension Plan Contributions$7,057$2,979$1,505$11,541
Advertising$7,286$278$512$8,076
Fees for Services Accounting-$7,975-$7,975
Insurance-$4,621-$4,621
Other Expenses$2,290$2,575$1,124$2,290
Total Functional Expenses$747,995$222,394$80,383$1,050,772

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,181,313
Total Expenses per Form 990$1,050,772
Expenses per Audited Statements$1,050,303
Expenses Not Reported on Form 990$131,010
Expenses Not Reported on Financial Statements$469
Other Expense Adjustments$469
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dublin Area Arts LeagueDublin, OH501c3Support of the Arts$7,235
Dublin SingersDublin, OH501c3Support of the Arts$6,200
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,086
Fundraising Direct Expenses$4,078
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Garden Party$42,026$42,026$4,078$37,948
Total Events$42,026$42,026$4,078$37,948
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilites$182
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

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

The form 990 is prepared by an outside accounting firm. The form 990 is then reviewed by the board treasurer and the executive director for approval. The form 990 is then shared with the board of directors prior to being filed.

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

The organization monitors and enforces the compliance with the conflict of interest policy by informing directors that no member of the board shall vote on any matter in which such director or the director's parent, spouse, child, partner, employer, or similarly related business entity has a direct, substantial interest in any property or business that would be specifically, directly, or substantially affected by such action. Directors are required to disclose to the board of directors any real or potential conflict of interest in which they are aware that arises in the conduct of the dublin art council's business.

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

The process for determining the compensation package of the exectuive director includes the use of comparability data along with a review and approval by the executive board.

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

The process for determining the compensation packages of all key employees includes comparability data along with a review and approval by the executive director.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Dublin Arts Council
EIN
31-1101457
Phone
6148897444
Address
7125 RIVERSIDE DRIVE, DUBLIN, OH 43016

Signing Officer

Name
David Guion
Title
Executive Director
Phone
6148897444
Signed
2019-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Guion
Formed
1984
Legal Domicile
Oh
Voting Board Members
22
Independent Board Members
22
Employees
6
Volunteers
120

Preparer

Firm
DALE SAYLOR & ASSOCIATES CPA'S
Address
5640 FRANTZ ROAD, DUBLIN, OH 43017
Preparer
Dale R Saylor CPA
Phone
6147664224
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Community arts & special projects - the council reaches out and provides support for a variety of outside organizations and constituencies. This includes community arts grants to nonprofit arts organizations within the city of dublin, such as dublin area art league, dublin community band, and the dublin singers. The council also collaborates with other community organizations such as the dublin convention & visitor's bureau and the dublin branch of the columbus metropolitan library to support community projects and programs. Expenses: 109,415. Including grants of 18,650. Revenue 0 community arts education - the council offers a variety of classes and workshops in the visual arts. This program includes classes that range from drawing to painting, pottery, and photography. Classes cater to all age ranges. A series of week long art camps for kids are offered during the summer. Expenses 72,704. Including grants of 0. Revenue 33,938. Sundays at scioto - the sundays at scioto program is an annual eight week series of free summer concerts, providing a variety of popular music on consecutive sunday evenings at nearby scioto park. The concerts draw a diverse crowd, from young families to seniors. Expenses: 82,017 including grants of 0. Revenue 0.

Form 990, Part IX, Line 11G

Other program expenses 19,650 7,932 7,265 other program expenses 5,340 0 0 other program expenses 1,725 0 0 other program expenses 8,431 0 0 professional fees 26,321 0 0 professional fees 20,100 0 0 professional fees 32,960 0 0 professional fees 25,258 3,744 0 total 139,785 11,676 7,265

Form 990, Part XI, Line 9

Direct fundraising expenses netted with revenues 0 direct fundraising expenses netted with revenues 0 book / tax depreciation difference 469 total 469

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expenses netted with revenues 0

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses netted with revenues 0

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 469

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IRS990/Form990PartVIISectionAGrp/TitleTxt3EX OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt4CITY COUNCIL
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IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11CITIZEN REP
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT-EL
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IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
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IRS990/ProgSrvcAccomActy2Grp/Desc0ART IN PUBLIC PLACES - BY CREATING A COLLECTION OF PUBLIC ART FOR DUBLIN, THE DUBLIN ART IN PUBLIC PLACES PROGRAM'S LONG-TERM GOAL IS TO ENHANCE THE QUALITY OF LIFE FOR EMPLOYEES OF DUBLIN BASED COMPANIES, DUBLIN'S RESIDENTS, AND TO STRENGTHEN THE CITY AS A DESTINATION FOR TOURISTS. THE COLLECTION INCLUDES BOTH LARGE AND SMALL VISUAL ARTWORKS, WHICH ARE ACQUIRED THROUGH A VARIETY OF MODELS IN WHICH THE COUNCIL IS ACTIVELY ENGAGED, INCLUDING MAJOR GIFTING, COMMITTEE-DIRECTED PROJECTS, CALLS FOR ENTRIES/COMMISSIONS, ON-LOAN PROGRAMS WITH AN ACQUISITION COMPONENT, INTERACTIVE PROJECTS, COUNCIL CONTRIBUTIONS TO THE CITY'S INDOOR COLLECTION, AND PROJECTS WHICH DEFINE A COMMUNITY INITIATIVE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0157773
IRS990/ProgSrvcAccomActy3Grp/Desc0VISUAL ARTS SERIES - DUBLIN ARTS COUNCIL BRINGS A VARIETY OF ARTWORK FROM LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL ARTISTS TO THE COUNCIL'S MAIN GALLERY, PROVIDING SALES AND EDUCATIONAL COMPONENTS THAT BRING ABOUT A DEEPER UNDERSTANDING AND APPRECIATION OF FINE ART. THE GALLERY IS OPEN FIVE DAYS EACH WEEK THROUGHOUT THE YEAR, WITH A NEW EXHIBIT OPENING APPROXIMATELY EVERY FOUR TO EIGHT WEEKS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY ARTS & SPECIAL PROJECTS - THE COUNCIL REACHES OUT AND PROVIDES SUPPORT FOR A VARIETY OF OUTSIDE ORGANIZATIONS AND CONSTITUENCIES. THIS INCLUDES COMMUNITY ARTS GRANTS TO NONPROFIT ARTS ORGANIZATIONS WITHIN THE CITY OF DUBLIN, SUCH AS DUBLIN AREA ART LEAGUE, DUBLIN COMMUNITY BAND, AND THE DUBLIN SINGERS. THE COUNCIL ALSO COLLABORATES WITH OTHER COMMUNITY ORGANIZATIONS SUCH AS THE DUBLIN CONVENTION & VISITOR'S BUREAU AND THE DUBLIN BRANCH OF THE COLUMBUS METROPOLITAN LIBRARY TO SUPPORT COMMUNITY PROJECTS AND PROGRAMS. EXPENSES: 109,415. INCLUDING GRANTS OF 18,650. REVENUE 0 COMMUNITY ARTS EDUCATION - THE COUNCIL OFFERS A VARIETY OF CLASSES AND WORKSHOPS IN THE VISUAL ARTS. THIS PROGRAM INCLUDES CLASSES THAT RANGE FROM DRAWING TO PAINTING, POTTERY, AND PHOTOGRAPHY. CLASSES CATER TO ALL AGE RANGES. A SERIES OF WEEK LONG ART CAMPS FOR KIDS ARE OFFERED DURING THE SUMMER. EXPENSES 72,704. INCLUDING GRANTS OF 0. REVENUE 33,938. SUNDAYS AT SCIOTO - THE SUNDAYS AT SCIOTO PROGRAM IS AN ANNUAL EIGHT WEEK SERIES OF FREE SUMMER CONCERTS, PROVIDING A VARIETY OF POPULAR MUSIC ON CONSECUTIVE SUNDAY EVENINGS AT NEARBY SCIOTO PARK. THE CONCERTS DRAW A DIVERSE CROWD, FROM YOUNG FAMILIES TO SENIORS. EXPENSES: 82,017 INCLUDING GRANTS OF 0. REVENUE 0.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.08$1.31$1.38$1.28$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.14$1.22$1.33$1.18$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.32$0.26$1.06$1.15$0.91$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$0.99$0.93$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.80$0.04$0.76$1.07$0.86$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.04$0.54$1.12$1.08$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.04$0.51$1.08$1.05$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.51$0.04$0.48$1.07$1.00$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.04$0.40$1.08$1.01$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.33$0.87$0.83$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.06$0.30$0.74$0.73$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.29$0.75$0.74$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.02$0.28$0.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.02$0.26$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.04$0.22$0.64