Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Spaces
EIN 34-1244922 • 501(c)3 • Cleveland, OH
Profile
Spaces is for the advancement of public interest and participation in the visual performing and fine arts by providing a resource and public forum for artists to explore and experiment.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.10x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Down$2,100,382
Down $677,628 (-24%) from 2023
Liabilities
Up$212,246
Up $25,163 (+13%) from 2023
Net Assets
Down$1,888,136
Down $702,791 (-27%) from 2023
Revenue
Down$85,801
Down $1,984,416 (-96%) from 2023
Expenses
Down$667,168
Down $1,043,592 (-61%) from 2023
Net Income
Down-$581,367
Down $940,824 (-262%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,100,382
- Liabilities
- $212,246
- Net assets
- $1,888,136
- Revenue
- $85,801
- Expenses
- $667,168
- Net income
- -$581,367
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 18, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $85,801
Mission and Program Overview
Mission
Spaces is for the advancement of public interest and participation in the visual performing and fine arts by providing a resource and public forum for artists to explore and experiment.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,698,880 | $1,641,725 | ▼ $57,155 |
| Savings and Temporary Cash Investments | $153,326 | $206,452 | ▲ $53,126 |
| Investments in Publicly Traded Securities | $84,644 | $117,536 | ▲ $32,892 |
| Pledges and Grants Receivable | $334,922 | $93,500 | ▼ $241,422 |
| Cash and Non-Interest-Bearing Accounts | $506,238 | $41,169 | ▼ $465,069 |
| Total Assets | $2,778,010 | $2,100,382 | ▼ $677,628 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $159,145 | $138,336 | ▼ $20,809 |
| Accounts Payable and Accrued Expenses | $27,938 | $73,910 | ▲ $45,972 |
| Total Liabilities | $187,083 | $212,246 | ▲ $25,163 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,287,925 | $1,828,136 | ▼ $459,789 |
| Net Assets With Donor Restrictions | $303,002 | $60,000 | ▼ $243,002 |
| Total Net Assets Fund Balance | $2,590,927 | $1,888,136 | ▼ $702,791 |
| Total Liabilities and Net Assets / Fund Balance | $2,778,010 | $2,100,382 | ▼ $677,628 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,588,550 | $410,205 | $1,998,755 |
| Equipment | $1,375 | $68,462 | $69,837 |
| Land | $51,800 | - | $51,800 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Fanna Gebreyesus | Frmr Exec Di | FT | $58,702 | $58,702 |
| Nicole Ledinek | Frmr Exec Di | FT | $11,924 | $11,924 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dolores Garcia | President |
| Andrew Cappetta | Director |
| Angelica Pozo | Director |
| Emily Liebert | Director |
| Gulnar Feerasta | Director |
| Lisa Kurzner | Director |
| Maribel Pumarejo | Director |
| Sam Hubish | Director |
| Kristin M Rogers | Secretary |
| David Tarditi | Treasurer |
| Ellen Rudolph | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $79,153
- Program Service Revenue
- $0
- Investment Income
- $4,477
- Other Revenue
- $2,171
- All Other Contributions
- $79,153
- Change in Net Assets
- $-581,367
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $390,161 |
| Salaries, Compensation, and Employee Benefits | $206,507 |
| Grants and Similar Amounts Paid | $70,500 |
| Total Fundraising Expense | $27,848 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $90,570 | $13,710 | $10,572 | $114,852 |
| Current Officers, Directors, Trustees, and Key Employees | $56,502 | $7,562 | $7,562 | $71,626 |
| Grants to Domestic Individuals | $70,500 | - | - | $70,500 |
| Depreciation Depletion | $57,155 | - | - | $57,155 |
| Advertising | $48,910 | - | $5,434 | $54,344 |
| Fees for Services Other | $44,361 | $7,125 | - | $51,486 |
| Fees for Services Accounting | - | $18,853 | - | $18,853 |
| Payroll Taxes | $12,371 | $1,722 | $1,566 | $15,659 |
| Travel | $14,876 | - | - | $14,876 |
| Occupancy | $13,797 | $436 | $290 | $14,523 |
| Insurance | $7,815 | $1,396 | - | $9,211 |
| Information Technology | $6,172 | $859 | $782 | $7,813 |
| Office Expenses | $5,596 | $779 | $708 | $7,083 |
| Interest | $5,326 | - | - | $5,326 |
| Other Employee Benefits | $3,408 | $481 | $481 | $4,370 |
| Other Expenses | $2,054 | $979 | - | $2,054 |
| All Other Expenses | $453 | - | $453 | $906 |
| Total Functional Expenses | $585,418 | $53,902 | $27,848 | $667,168 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
- No
- 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 was reviewed by the executive director, board president, finance committee, board of directors, and accountant.”
Form 990, Page 6, Part VI, Line 15A
“The executive director's compensation is subject to review and is documented by the board of trustees. Salaries for executive directors of the other comparable organizations were reviewed with a third party executive search consulting firm in setting the salary level of the executive director.”
Form 990, Page 6, Part VI, Line 19
“Annual audited financial statements and/or form 990 are available upon request at the offices of spaces inc.”
Filing and Contact Details
Filer
- Filer Name
- Spaces
- EIN
- 34-1244922
- Phone
- 2166212314
- Address
- 2900 DETROIT AVE, CLEVELAND, OH 44113
Signing Officer
- Name
- Dolores Garcia
- Title
- President
- Phone
- 2166212314
- Signed
- 2025-08-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dolores Garcia
- Formed
- 1978
- Legal Domicile
- Oh
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 9
- Volunteers
- 30
Preparer
- Firm
- H & J Certified Public Accountants Inc
- Address
- 7555 FREDLE DR STE 110, CONCORD, OH 44077
- Preparer
- Rolland B Standish
- Phone
- 4409512997
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4A
“Spaces commissions artists from around the world (at all stages of their careers) to make new work that is responsive to timely issues. Through our residency & exhibition program, we provide compensation, support, and access to resources for cultural producers who immerse themselves in cleveland for up to eight weeks. Through our egranting programs, residencies, and public programs, we give artists the kind of support rarely seen outside major institutions, leading to ambitious new projects that reach an international stage and expand artists' practices. In 2002, spaces established our international artist residency model. Resulting programming is presented quarterly, with resident projects exhibited inc conjuction with other artist projects. Our regranting programs include the satellite fund, administered by spaces as a part of the support for artists for cuyahoga county artists, in partnership with cuyahoga arts & culture. These grants may go toward production expenses and artist commission for the creation of "urgent art" that is socially, politically, or culturally responsive. By designating funds specifically for such projects taking place in public realm, we can help artists immediately engage their community in creative dialogue about the most pressing issues. By infusing our cultural economy with exhibitions with audienceforward programming contextualized by onsite, offsite,and digital exhibitions and artist projects. By providing accessible ways of learning about art, artists, and creative production we help forge connections and understanding of the cultural value of art.”
Form 990, Part XI, Line 9
“Prior period adjustment -154,316”
Financial Statement Notes
Schedule D, Page 3, Part X
“Income taxes the organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code (the "code") as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. The organization currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.”
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| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8813 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2054 |
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| IRS990/PrincipalOfficerNm | 0 | DOLORES GARCIA |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAXES THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 15 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ANDY WARHOL FOUNDATION FOR THE VISUAL ARTS REGIONAL REGRANTING PROGRAM AIMS TO SUPPORT VIBRANT, UNDER-THE-RADAR ARTISTIC ACTIVITY BY WORKING WITH LEADING CULTURAL INSTITUTIONS IN COMMUNITIES ACROSS THE COUNTRY. THE PROGRAM ALLOWS THE FOUNDATION TO REACH THE SIZABLE POPULATION OF INFORMAL, NON-INCORPORATED ARTIST COLLECTIVES AND TO SUPPORT THEIR ALTERNATIVE GATHERING SPACES, PUBLICATIONS, WEBSITES, EVENTS, AND OTHER PROJECTS. THE SATELLITE FUND, ADMINISTERED BY SPACES AND SUPPORTED BY THE ANDY WARHOL FOUNDATION FOR THE VISUAL ARTS, IS AN OPPORTUNITY FOR CUYAHOGA COUNTY ARTISTS, CURATORS, AND CULTURAL PRODUCERS TO CREATE A PUBLIC VISUAL ART PROJECT IN CUYAHOGA COUNTY. THIS GRANT IS NOT ONLY FOR ESTABLISHED VISUAL ARTISTS IN THE COMMUNITY, BUT ALSO FOR EMERGING ARTISTS, CREATIVE PROFESSIONALS, AND ANY CUYAHOGA COUNTY RESIDENT WITH A STRONG VISION AND DEMONSTRATED ABILITY TO COMPLETE THE PROPOSED PROJECT. THE SCOPE IS PURPOSEFULLY BROAD; WE WANT THIS OPPORTUNITY TO BE AS ACCESSIBLE AND FAR- REACHING AS POSSIBLE TO ENSURE WE REPRESENT CUYAHOGA COUNTY TO THE FULLEST. IN ADDITION TO FINANCIAL SUPPORT, SPACES WILL PROVIDE ACCESS TO OUR ON-SITE ARTIST WORKSHOPS THAT IS OUTFITTED WITH TOOLS AND EQUIPMENT TO FACILITATE THE PRODUCTION PROCESS. SPACES' CURATORIAL COORDINATOR WILL ALSO ASSIST GRANTEES IN SECURING A PUBLIC DISPLAY SPACE (OUTSIDE OF SPACES) IN CUYAHOGA COUNTY. ADDITIONALLY, AWARDEES WILL RECEIVE A ONE-YEAR SPACES ARTIST LEVEL MEMBERSHIP, WHICH GIVES FREE ACCESS TO NETWORKING AND ARTIST PROFESSIONAL DEVELOPMENT OPPORTUNITIES THROUGHOUT THE YEAR. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SPACES COMMISSIONS ARTISTS FROM AROUND THE WORLD (AT ALL STAGES OF THEIR CAREERS) TO MAKE NEW WORK THAT IS RESPONSIVE TO TIMELY ISSUES. THROUGH OUR RESIDENCY & EXHIBITION PROGRAM, WE PROVIDE COMPENSATION, SUPPORT, AND ACCESS TO RESOURCES FOR CULTURAL PRODUCERS WHO IMMERSE THEMSELVES IN CLEVELAND FOR UP TO EIGHT WEEKS. THROUGH OUR EGRANTING PROGRAMS, RESIDENCIES, AND PUBLIC PROGRAMS, WE GIVE ARTISTS THE KIND OF SUPPORT RARELY SEEN OUTSIDE MAJOR INSTITUTIONS, LEADING TO AMBITIOUS NEW PROJECTS THAT REACH AN INTERNATIONAL STAGE AND EXPAND ARTISTS' PRACTICES. IN 2002, SPACES ESTABLISHED OUR INTERNATIONAL ARTIST RESIDENCY MODEL. RESULTING PROGRAMMING IS PRESENTED QUARTERLY, WITH RESIDENT PROJECTS EXHIBITED INC CONJUCTION WITH OTHER ARTIST PROJECTS. OUR REGRANTING PROGRAMS INCLUDE THE SATELLITE FUND, ADMINISTERED BY SPACES AS A PART OF THE SUPPORT FOR ARTISTS FOR CUYAHOGA COUNTY ARTISTS, IN PARTNERSHIP WITH CUYAHOGA ARTS & CULTURE. THESE GRANTS MAY GO TOWARD PRODUCTION EXPENSES AND ARTIST COMMISSION FOR THE CREATION OF "URGENT ART" THAT IS SOCIALLY, POLITICALLY, OR CULTURALLY RESPONSIVE. BY DESIGNATING FUNDS SPECIFICALLY FOR SUCH PROJECTS TAKING PLACE IN PUBLIC REALM, WE CAN HELP ARTISTS IMMEDIATELY ENGAGE THEIR COMMUNITY IN CREATIVE DIALOGUE ABOUT THE MOST PRESSING ISSUES. BY INFUSING OUR CULTURAL ECONOMY WITH EXHIBITIONS WITH AUDIENCEFORWARD PROGRAMMING CONTEXTUALIZED BY ONSITE, OFFSITE,AND DIGITAL EXHIBITIONS AND ARTIST PROJECTS. BY PROVIDING ACCESSIBLE WAYS OF LEARNING ABOUT ART, ARTISTS, AND CREATIVE PRODUCTION WE HELP FORGE CONNECTIONS AND UNDERSTANDING OF THE CULTURAL VALUE OF ART. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 WAS REVIEWED BY THE EXECUTIVE DIRECTOR, BOARD PRESIDENT, FINANCE COMMITTEE, BOARD OF DIRECTORS, AND ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE EXECUTIVE DIRECTOR'S COMPENSATION IS SUBJECT TO REVIEW AND IS DOCUMENTED BY THE BOARD OF TRUSTEES. SALARIES FOR EXECUTIVE DIRECTORS OF THE OTHER COMPARABLE ORGANIZATIONS WERE REVIEWED WITH A THIRD PARTY EXECUTIVE SEARCH CONSULTING FIRM IN SETTING THE SALARY LEVEL OF THE EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANNUAL AUDITED FINANCIAL STATEMENTS AND/OR FORM 990 ARE AVAILABLE UPON REQUEST AT THE OFFICES OF SPACES INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PRIOR PERIOD ADJUSTMENT -154,316 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9 |
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| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 2100382 |
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