Civic Intelligence

Cincinnati Arts Association

EIN 31-1310256 • 501(c)3 • Cincinnati, OH

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Profile

The Cincinnati Arts Association (CAA), a not-for-profit, was founded in 1990 to serve as a manager, presenter and educator. CAA's mission is to present a broad range of high quality performing and visual arts programs, develop diverse audiences, foster an appreciation of the arts and an understanding of their forms, and encourage the use of CAA facilities by local and regional arts organizations.

Refreshing map…

650 Walnut StreetCincinnati, OH 45202

www.cincinnatiarts.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.10x

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.37x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

58th percentile

7.6%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$381,055

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-2.6%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$67,295,403

Up $11,092,263 (+20%) from 2022

Liabilities

Down

$6,829,802

Down $515,389 (-7.0%) from 2022

Net Assets

Up

$60,465,601

Up $11,607,652 (+24%) from 2022

Operations
Liabilities / Revenue52nd percentileNet Margin58th percentile

Revenue

Down

$18,574,595

Down $8,148,670 (-30%) from 2022

Expenses

Up

$17,168,760

Up $463,334 (+2.8%) from 2022

Net Income

Down

$1,405,835

Down $8,612,004 (-86%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$80M$60M$40M$20M$0Assets 2010: $26,988,587Liabilities 2010: $6,842,832Net Assets 2010: $20,145,7552010Assets 2011: $26,803,370Liabilities 2011: $6,205,543Net Assets 2011: $20,597,8272011Assets 2012: $27,302,995Liabilities 2012: $5,980,766Net Assets 2012: $21,322,2292012Assets 2013: $27,684,785Liabilities 2013: $6,007,616Net Assets 2013: $21,677,1692013Assets 2014: $30,167,796Liabilities 2014: $6,006,896Net Assets 2014: $24,160,9002014Assets 2015: $29,042,247Liabilities 2015: $5,807,199Net Assets 2015: $23,235,0482015Assets 2016: $30,454,238Liabilities 2016: $5,126,656Net Assets 2016: $25,327,5822016Assets 2017: $33,078,426Liabilities 2017: $4,915,221Net Assets 2017: $28,163,2052017Assets 2018: $36,887,190Liabilities 2018: $4,003,255Net Assets 2018: $32,883,9352018Assets 2019: $39,422,945Liabilities 2019: $4,942,421Net Assets 2019: $34,480,5242019Assets 2020: $41,910,657Liabilities 2020: $6,390,708Net Assets 2020: $35,519,9492020Assets 2021: $56,926,622Liabilities 2021: $12,633,994Net Assets 2021: $44,292,6282021Assets 2022: $56,203,140Liabilities 2022: $7,345,191Net Assets 2022: $48,857,9492022Assets 2024: $67,295,403Liabilities 2024: $6,829,802Net Assets 2024: $60,465,6012024

Highlighted filing

2024

Assets$67,295,403
Liabilities$6,829,802
Net Assets$60,465,601
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$30M$20M$10M$0Expenses 2010: $12,181,0952010Expenses 2011: $11,886,6152011Expenses 2012: $12,882,1242012Expenses 2013: $12,239,1102013Revenue 2014: $14,573,260Expenses 2014: $13,708,055Net Income 2014: $865,2052014Revenue 2015: $14,918,245Expenses 2015: $13,908,088Net Income 2015: $1,010,1572015Revenue 2016: $15,071,826Expenses 2016: $13,290,753Net Income 2016: $1,781,0732016Revenue 2017: $14,345,050Expenses 2017: $12,776,598Net Income 2017: $1,568,4522017Revenue 2018: $16,404,538Expenses 2018: $13,737,144Net Income 2018: $2,667,3942018Revenue 2019: $14,752,199Expenses 2019: $13,308,250Net Income 2019: $1,443,9492019Revenue 2020: $12,303,242Expenses 2020: $12,223,628Net Income 2020: $79,6142020Revenue 2021: $8,741,930Expenses 2021: $6,946,959Net Income 2021: $1,794,9712021Revenue 2022: $26,723,265Expenses 2022: $16,705,426Net Income 2022: $10,017,8392022Revenue 2024: $18,574,595Expenses 2024: $17,168,760Net Income 2024: $1,405,8352024

Highlighted filing

2024

Revenue$18,574,595
Expenses$17,168,760
Net Income$1,405,835
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$67,295,403
Liabilities
$6,829,802
Net assets
$60,465,601
Revenue
$18,574,595
Expenses
$17,168,760
Net income
$1,405,835
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$67.3$6.83$60.5$18.6$17.2$1.41
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$56.2$7.35$48.9$26.7$16.7$10.0
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$56.9$12.6$44.3$8.74$6.95$1.79
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.9$6.39$35.5$12.3$12.2$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.4$4.94$34.5$14.8$13.3$1.44
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.9$4.00$32.9$16.4$13.7$2.67
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.1$4.92$28.2$14.3$12.8$1.57
2016Detailed filing. Detailed filing data is available for this year.$30.5$5.13$25.3$15.1$13.3$1.78
2015Detailed filing. Detailed filing data is available for this year.$29.0$5.81$23.2$14.9$13.9$1.01
2014Detailed filing. Detailed filing data is available for this year.$30.2$6.01$24.2$14.6$13.7$0.87
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.7$6.01$21.7$12.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.3$5.98$21.3$12.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.8$6.21$20.6$11.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.0$6.84$20.1$12.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$25,010,719
Mission and Program Overview

Mission

The Cincinnati Arts Association (CAA), a not-for-profit, was founded in 1990 to serve as a manager, presenter and educator. CAA's mission is to present a broad range of high quality performing and visual arts programs, develop diverse audiences, foster an appreciation of the arts and an understanding of their forms, and encourage the use of CAA facilities by local and regional arts organizations.

To present a broad range of high quality performing and visual arts programs, develop diverse audiences, foster an appreciation of the arts and an understanding of their forms, and encourage the use of CAA facilities by local and regional arts organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$39,536,591$52,552,187▲ $13,015,596
Land, Buildings, and Equipment, Net$5,491,371$6,000,511▲ $509,140
Cash and Non-Interest-Bearing Accounts$10,536,174$4,316,221▼ $6,219,953
Accounts Receivable$308,954$1,037,054▲ $728,100
Pledges and Grants Receivable$1,045,823$331,490▼ $714,333
Prepaid Expenses and Deferred Charges$125,199$174,729▲ $49,530
Inventories for Sale or Use$57,854$48,095▼ $9,759
Total Assets$59,551,647$67,295,403▲ $7,743,756
Other Assets Total$2,449,681$2,835,116▲ $385,435
Liabilities
Deferred Revenue$3,154,512$2,739,013▼ $415,499
Accounts Payable and Accrued Expenses$1,962,418$2,005,882▲ $43,464
Escrow Account Liability$1,661,907$1,927,727▲ $265,820
Other Liabilities$187,991$157,180▼ $30,811
Total Liabilities$6,966,828$6,829,802▼ $137,026
Net Assets / Fund Balance
Net Assets With Donor Restrictions$35,136,697$42,424,925▲ $7,288,228
Net Assets Without Donor Restrictions$17,448,122$18,040,676▲ $592,554
Total Net Assets Fund Balance$52,584,819$60,465,601▲ $7,880,782
Total Liabilities and Net Assets / Fund Balance$59,551,647$67,295,403▲ $7,743,756

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,367,752$4,713,919$8,081,671
Leasehold Improvements$2,156,815$3,018,945$5,175,760
Buildings$475,944$666,189$1,142,133

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$31,909,340-▲ $7,442,391-$38,829,859
2022$29,882,106-▲ $2,302,556$275,322$31,909,340
2021$31,779,638-▼ $1,606,645$290,887$29,882,106
2020$24,842,742$248,433▲ $7,250,990$562,527$31,779,638
2019$24,455,869-▲ $1,287,029$900,156$24,842,742
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen A LoftinPresidentFT$297,571$83,484$381,055
Benjamin T ReeceVice President and CFOFT$150,020$24,002$174,022
Brenda CarterVice President Human ResouFT$116,930$34,289$151,219
Van AckermanVice President, MarketingFT$127,256$18,082$145,338
Thomas KidneyStagehandFT$122,530$19,048$141,578
Deborah Morgan-exit 123123Vice President DevelopmentFT$138,075$1,715$139,790
Joyce BonominiVice President EducationFT$119,674$18,138$137,812
Elam MechleyTechnical DirectorFT$117,273-$117,273
Kevin EvistonElectricianFT$116,784-$116,784
Steve SchofieldElectricianFT$108,820-$108,820
Jonathan ChevalierCarpenterFT$108,334-$108,334
Sarah MillerVice President DevelopmentFT$58,164-$58,164

Board Members and Trustees

NameTitle
Dudley S TaftChairman
Maribeth S RaheVice Chair
Jeanette AltenauSpecial Vice-President
Richard L KileySpecial Vice-President
J Stephen DobbinsTrustee
Laura CarrTrustee
Marvel Gentry HarmonTrustee
Matthew GeerlingsTrustee
Robert S ChavezTrustee
Toilynn O'Neal TurnerTrustee
Edward G MarksEmeritus
Aftab PurevalEx-Officio
Carol M BeyersdoferSecretary
Otto M Budig JrTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
PaciolanTicketing5291 California Ave 100, Irvine, CA 92617$297,751
Heidelberg Distributing CompanyFood & Beverage1518 Dalton Ave, Cincinnati, OH 45232$275,593
Cincinnati Floor Company IncFlooring5162 Broerman Ave, Cincinnati, OH 45217$271,096
Peck Hannaford & Briggs Service CorporatMechanical4673 Spring Grove, Cincinnati, OH 45232$193,882
Building Management PartnersFacility2100 Conner Road Ste 230, Hebron, KY 41048$146,045
Revenue and Support

Revenue Composition

Contributions and Grants
$1,869,964
Program Service Revenue
$12,460,150
Investment Income
$2,885,759
Other Revenue
$1,358,722
All Other Contributions
$938,258
Change in Net Assets
$1,405,835

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,357,366
Revenue Not Reported on Financial Statements
$217,229
Revenue Not Reported on Form 990
$7,132,907
Total Revenue per Audited Statements
$25,490,273
Total Revenue per Form 990
$18,574,595
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,648,795
Other Expenses$6,483,965
Total Fundraising Expense$566,494
Grants and Similar Amounts Paid$36,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,372,455$1,858,727$335,208$7,566,390
Current Officers, Directors, Trustees, and Key Employees$896,825$239,628$50,948$1,187,401
Other Employee Benefits$783,921$63,092$41,053$888,066
Payroll Taxes$644,450$47,397$29,438$721,285
Depreciation Depletion$545,546$15,261-$560,807
Occupancy$507,223--$507,223
Office Expenses$80,190$407,945$7,003$495,138
Other Expenses$232,285$58,810-$291,095
Pension Plan Contributions$231,723$48,221$5,709$285,653
All Other Expenses$159,221$71,777$3,621$234,619
Fees for Service Investment Mgmnt Fees-$217,229-$217,229
Advertising$35,000$63,301$88,646$186,947
Insurance$12,151$132,693-$144,844
Travel$76,249$35,457$4,868$116,574
Fees for Services Other-$111,743-$111,743
Fees for Services Accounting-$56,200-$56,200
Grants to Domestic Individuals$36,000--$36,000
Fees for Services Legal-$14,544-$14,544
Fees for Services Lobbying-$12,750-$12,750
Total Functional Expenses$13,147,491$3,454,775$566,494$17,168,760

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$17,609,491
Total Expenses per Form 990$17,168,760
Expenses per Audited Statements$16,951,531
Expenses Not Reported on Form 990$657,960
Expenses Not Reported on Financial Statements$217,229
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,441
Fundraising Direct Expenses$32,113
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dancing for the Stars$60,241$57,441$25,016$32,425
Total Events$60,241$57,441$32,113$25,328
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advance deposits$157,180
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 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, Part VI, Section A, line 7A

“The City of Cincinnati can appoint up to 3 Trustees to our Board of Trustees.”

Form 990, Part VI, Section B, line 11B

“The return is reviewed by the Vice President - Chief Financial Officer and the Finance committee. The 990 is provided via electronic link to the entire board prior to filing.”

Form 990, Part VI, Section B, line 12C

“Within the board contract and periodic conflict of interest statements.”

Form 990, Part VI, Section B, line 15

“Executive Committee uses comparability data to approve salaries which is documented in the minutes. Data comes from sources such as the Performing Arts Center Consortium salary survey and reviewing 990s of local organizations.”

Form 990, Part VI, Section C, line 19

“The governing documents are available on the Secretary of State's website. The conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Cincinnati Arts Association
EIN
31-1310256
Phone
5137213344
Address
650 WALNUT STREET, CINCINNATI, OH 45202

Signing Officer

Name
Benjamin Reece
Title
VP, Chief Financial Officer
Phone
5137213344
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Loftin
Formed
1990
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
680
Volunteers
692

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Change in value of Remainder Trust 312,025. Change in Cash Surrender Value of Life Insurance 25,684.”

Form 990, Part XII, line 2C

“The audit committee oversees the audit and selection of the independent accountants. This process has not changed in the current year.”

Financial Statement Notes

Part III, Line 1A:

“This Collection is subject to a policy that requires these items to remain at Music Hall. However, upon approval of the Executive Committee, such items may be loaned to another organizaton, upon such terms as the Executive Committee determines to be proper. Any disposal of these items will be done in accordance with the original gift agreements. If such agreements do not exist, the items will be first offered to the non-profit organizations intrinsic to Music Hall, before being offered to other groups.”

Part III, Line 4:

“Cincinnati's Music Hall, built in 1878, houses a variety of decorative objects which have been added over the years.”

Part IV, Line 2B:

“Funds held for Janet's Fund Steering Committee.”

Part V, Line 4:

“Endowment funds are used to support the mission of the organization, including major building maintenance, arts education programs for students, CAA's Overture Award scholarships, presentations of performing arts events, Weston Art Gallery, general operating expenses, and debt service.”

Part X, Line 2:

“The Organization is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Form 990 is subject to review and examination by federal and state authorities. The Organization believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements.”

Part XI, Line 2D - Other Adjustments:

“Change in value of Remainder Trust 312,025. Cost of Goods Sold 625,847. Change in Life Insurance Surrender 25,684. Fundraising Expenses 32,113.”

Part XII, Line 2D - Other Adjustments:

“Cost of Goods Sold 625,847. Fundraising Expenses 32,113.”

Raw XML AppendixShowing 400 of 858 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01962418
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherContributionsAmt0938258
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IRS990/BooksInCareOfDetail/PhoneNum05139774110
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0650 Walnut Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Cincinnati
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt42100 Conner Road Ste 230
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4Building Management Partners
IRS990/ContractorCompensationGrp/ServicesDesc0Ticketing
IRS990/ContractorCompensationGrp/ServicesDesc1Food & Beverage
IRS990/ContractorCompensationGrp/ServicesDesc2Flooring
IRS990/ContractorCompensationGrp/ServicesDesc3Mechanical
IRS990/ContractorCompensationGrp/ServicesDesc4Facility
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IRS990/CostOfGoodsSoldAmt0625847
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IRS990/CYContributionsGrantsAmt01869964
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IRS990/Desc0Each season, CAA presents an eclectic mix of approximately one dozen performing arts events from around the world designed to reach diverse audiences, with special attention to the Tri-state's minority communities (African-American, Asian-American, Hispanic/Latino, etc.).
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IRS990/MissionDesc0The Cincinnati Arts Association (CAA), a not-for-profit, was founded in 1990 to serve as a manager, presenter and educator. CAA's mission is to present a broad range of high quality performing and visual arts programs, develop diverse audiences, foster an appreciation of the arts and an understanding of their forms, and encourage the use of CAA facilities by local and regional arts organizations.
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