Civic Intelligence

Wassenberg Art Center Association

EIN 34-1377187 • 501(c)3 • Van Wert, OH

Profile

Purpose of the art center shall be to encourage participation in and enjoyment of visual arts enhancing the quality of life for members of the van wert and surrounding communities and to promote art instruction pursuant to the terms expressed in the will of charles wassenberg.

214 S Washington StreetVan Wert, OH 45891

wassenbergartcenter.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-9.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

56th percentile

1.0%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

94th percentile

146%

Faster revenue growth than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$122,050

Down $9,049 (-6.9%) from 2023

Liabilities

Up

$18,313

Up $11,457 (+167%) from 2023

Net Assets

Down

$103,737

Down $20,506 (-17%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin32nd percentile

Revenue

Up

$227,901

Up $98,771 (+76%) from 2023

Expenses

Up

$248,407

Up $126,992 (+105%) from 2023

Net Income

Down

-$20,506

Down $28,221 (-366%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$150K$100K$50K$0-$50KAssets 2010: $39,791Liabilities 2010: $10,887Net Assets 2010: $28,9042010Assets 2011: $38,795Liabilities 2011: $692Net Assets 2011: $38,1032011Assets 2012: $34,225Liabilities 2012: $1,499Net Assets 2012: $32,7262012Assets 2013: $33,784Liabilities 2013: $2,066Net Assets 2013: $31,7182013Assets 2014: $19,210Liabilities 2014: $2,013Net Assets 2014: $17,1972014Assets 2015: $6,725Liabilities 2015: $2,831Net Assets 2015: $3,8942015Assets 2016: $6,864Liabilities 2016: $1,523Net Assets 2016: $5,3412016Assets 2017: $14,231Liabilities 2017: $2,164Net Assets 2017: $12,0672017Assets 2018: $350Liabilities 2018: $2,613Net Assets 2018: -$2,2632018Assets 2019: $84,800Liabilities 2019: $1,480Net Assets 2019: $83,3202019Assets 2020: $99,072Liabilities 2020: $765Net Assets 2020: $98,3072020Assets 2021: $124,024Liabilities 2021: $488Net Assets 2021: $123,5362021Assets 2022: $119,593Liabilities 2022: $3,065Net Assets 2022: $116,5282022Assets 2023: $131,099Liabilities 2023: $6,856Net Assets 2023: $124,2432023Assets 2024: $122,050Liabilities 2024: $18,313Net Assets 2024: $103,7372024

Highlighted filing

2024

Assets$122,050
Liabilities$18,313
Net Assets$103,737
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $67,826Expenses 2010: $39,692Net Income 2010: $28,1342010Revenue 2011: $55,743Expenses 2011: $46,544Net Income 2011: $9,1992011Revenue 2012: $65,874Expenses 2012: $71,251Net Income 2012: -$5,3772012Revenue 2013: $132,690Expenses 2013: $133,698Net Income 2013: -$1,0082013Revenue 2014: $109,139Expenses 2014: $123,660Net Income 2014: -$14,5212014Revenue 2015: $147,064Expenses 2015: $160,367Net Income 2015: -$13,3032015Revenue 2016: $119,461Expenses 2016: $118,014Net Income 2016: $1,4472016Revenue 2017: $138,332Expenses 2017: $131,606Net Income 2017: $6,7262017Revenue 2018: $135,089Expenses 2018: $149,419Net Income 2018: -$14,3302018Revenue 2019: $220,402Expenses 2019: $134,819Net Income 2019: $85,5832019Revenue 2020: $111,704Expenses 2020: $96,717Net Income 2020: $14,9872020Revenue 2021: $188,189Expenses 2021: $161,237Net Income 2021: $26,9522021Revenue 2022: $37,714Expenses 2022: $31,344Net Income 2022: $6,3702022Revenue 2023: $129,130Expenses 2023: $121,415Net Income 2023: $7,7152023Revenue 2024: $227,901Expenses 2024: $248,407Net Income 2024: -$20,5062024

Highlighted filing

2024

Revenue$227,901
Expenses$248,407
Net Income-$20,506
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
$122,050
Liabilities
$18,313
Net assets
$103,737
Revenue
$227,901
Expenses
$248,407
Net income
-$20,506
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.18$1.04$2.28$2.48$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.07$1.24$1.29$1.21$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.03$1.17$0.38$0.31$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$1.88$1.61$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.98$1.12$0.97$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.83$2.20$1.35$0.86
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.03$0.02$1.35$1.49$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.12$1.38$1.32$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.02$0.05$1.19$1.18$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.03$0.04$1.47$1.60$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.02$0.17$1.09$1.24$0.15
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.02$0.32$1.33$1.34$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.01$0.33$0.66$0.71$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.38$0.56$0.47$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.11$0.29$0.68$0.40$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$241,352
Mission and Program Overview

Mission

Purpose of the art center shall be to encourage participation and enjoyment of visual arts and to promote art instruction pursuant to the terms expressed in the will of charles wassenberg.

Purpose of the art center shall be to encourage participation in and enjoyment of visual arts enhancing the quality of life for members of the van wert and surrounding communities and to promote art instruction pursuant to the terms expressed in the will of charles wassenberg.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$69,474$73,629▲ $4,155
Cash and Non-Interest-Bearing Accounts$56,989$47,237▼ $9,752
Prepaid Expenses and Deferred Charges$4,636$1,184▼ $3,452
Total Assets$131,099$122,050▼ $9,049
Liabilities
Accounts Payable and Accrued Expenses$6,856$18,313▲ $11,457
Total Liabilities$6,856$18,313▲ $11,457
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$124,243$103,737▼ $20,506
Total Net Assets Fund Balance$124,243$103,737▼ $20,506
Total Liabilities and Net Assets / Fund Balance$131,099$122,050▼ $9,049
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brandy RammelArtistic DirectorFT$34,155$630$34,785
Nancy Jayne SmithBusiness DirectorFT$31,380$1,566$32,946

Board Members and Trustees

NameTitle
Sticky RammelPresident
Rachel HovermanVice President
Cindy HurlessBoard Member
Deb WaltzBoard Member
Ellen RagerBoard Member
Emily HoskinsBoard Member
Erin McmillenBoard Member
Eva YargerBoard Member
Sarah Hope WellsBoard Member
Whitney SealscottBoard Member
Elizabeth AdamsSeceratary
Jim StripeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$136,343
Program Service Revenue
$76,376
Investment Income
$4,873
Other Revenue
$10,309
All Other Contributions
$25,428
Change in Net Assets
$-20,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$141,137
Other Expenses$107,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$46,005$21,726-$67,731
Other Salaries and Wages$36,681$17,323-$54,004
Office Expenses-$10,267-$10,267
Occupancy-$8,890-$8,890
Payroll Taxes$6,095$2,612-$8,707
Other Employee Benefits$4,271$1,830-$6,101
Other Expenses$6,030$5,969-$6,030
Pension Plan Contributions$3,216$1,378-$4,594
Advertising$3,294--$3,294
Information Technology-$2,044-$2,044
Fees for Services Accounting-$1,512-$1,512
Travel$759$743-$1,502
Insurance-$1,472-$1,472
Total Functional Expenses$172,641$75,766$0$248,407
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Board president sticky rammel is married to artistic director brandy rammel.”

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

“The director of finance of the van wert county foundation and the executive director of the art center review the 990 prior to submission. The board approves the form 990 at a regularly scheduled meeting.”

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

“Each trustee, principal officer, and member of a committee to whom the board of trustees has delegated powers annually signs a statement that affirms that such person has received a copy of the policy, has read and understands the policy, has agreed to comply with the policy, and understands that the wassenberg art center association is charitable and in order to maintain its federal tax exemption, it must engage in activities which accomplish one or more of its tax exempt purposes. Compliance is monitored at least annually. Disciplinary and corrective action is taken for any violation of the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15A

“The ceo of van wert county foundation in conjunction with the executive committee of the art center review and approve compensation relating to the executive director position.”

Form 990, Part VI, Section C, Line 19

“The wassenberg art association's website discloses that their tax return, governing documents, and conflict of interest policy are available for review upon request. Copies are made if requested.”

Filing and Contact Details

Filer

Filer Name
Wassenberg Art Center Association
EIN
34-1377187
Phone
4192386837
Address
214 S WASHINGTON STREET, VAN WERT, OH 45891

Signing Officer

Name
James Stripe
Title
President
Phone
4192386837
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sticky Rammel
Formed
1982
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
12

Preparer

Firm
Rehmann Robson LLC
Address
7124 W CENTRAL AVE, TOLEDO, OH 43617
Preparer
Kristen G Morse CPA
Phone
4198658118
Supplemental Narrative

Additional Explanations

Form 990. Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Footnote in the consolidated financial statements: accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 489 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECERATARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt12BUSINESS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13ARTISTIC DIRECTOR
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IRS990/GrantsToOrganizationsInd00
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IRS990/GrossReceiptsAmt0241352
IRS990/GrossRentsGrp/RealAmt01575
IRS990/GrossSalesOfInventoryAmt022185
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02044
IRS990/InformationTechnologyGrp/TotalAmt02044
IRS990/InsuranceGrp/ManagementAndGeneralAmt01472
IRS990/InsuranceGrp/TotalAmt01472
IRS990/InvestmentIncomeGrp/ExclusionAmt04873
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04873
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt069474
IRS990/InvestmentsPubTradedSecGrp/EOYAmt073629
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PURPOSE OF THE ART CENTER SHALL BE TO ENCOURAGE PARTICIPATION IN AND ENJOYMENT OF VISUAL ARTS ENHANCING THE QUALITY OF LIFE FOR MEMBERS OF THE VAN WERT AND SURROUNDING COMMUNITIES AND TO PROMOTE ART INSTRUCTION PURSUANT TO THE TERMS EXPRESSED IN THE WILL OF CHARLES WASSENBERG.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0124243
IRS990/NetAssetsOrFundBalancesEOYAmt0103737
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt08734
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt08734
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01575
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01575
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0124243
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0103737
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt08890
IRS990/OccupancyGrp/TotalAmt08890
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010267
IRS990/OfficeExpensesGrp/TotalAmt010267
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01830
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04271
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06101
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc2AWARDS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05969
IRS990/OtherExpensesGrp/ProgramServicesAmt058744
IRS990/OtherExpensesGrp/ProgramServicesAmt17546
IRS990/OtherExpensesGrp/ProgramServicesAmt26030
IRS990/OtherExpensesGrp/TotalAmt064713
IRS990/OtherExpensesGrp/TotalAmt17546
IRS990/OtherExpensesGrp/TotalAmt26030
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017323
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036681
IRS990/OtherSalariesAndWagesGrp/TotalAmt054004
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02612
IRS990/PayrollTaxesGrp/ProgramServicesAmt06095
IRS990/PayrollTaxesGrp/TotalAmt08707
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01378
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03216
IRS990/PensionPlanContributionsGrp/TotalAmt04594
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04636
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01184
IRS990/PrincipalOfficerNm0STICKY RAMMEL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ART CLASSES AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1ART SHOWS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt068428
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17948
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt068428
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17948
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt065888
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016114
IRS990/PYOtherExpensesAmt096739
IRS990/PYOtherRevenueAmt03227
IRS990/PYProgramServiceRevenueAmt043901
IRS990/PYRevenuesLessExpensesAmt07715
IRS990/PYSalariesCompEmpBnftPaidAmt024676
IRS990/PYTotalExpensesAmt0121415
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0129130
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-20506
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0110915
IRS990/RentalIncomeOrLossGrp/RealAmt01575
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt085110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0136343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt065888
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt024282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0144395
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt078932
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0449840
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06448
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt016114
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04453
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09049
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04685
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt040749
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0162158
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt025778
IRS990ScheduleA/OtherIncome170Grp/TotalAmt025778
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87120
IRS990ScheduleA/PublicSupportPY170Pct00.86710
IRS990ScheduleA/PublicSupportTotal170Amt0449840
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0136343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt065888
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt024282
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0144395
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt078932
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0449840
IRS990ScheduleA/TotalSupportAmt0516367
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/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOOTNOTE IN THE CONSOLIDATED FINANCIAL STATEMENTS: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD PRESIDENT STICKY RAMMEL IS MARRIED TO ARTISTIC DIRECTOR BRANDY RAMMEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTOR OF FINANCE OF THE VAN WERT COUNTY FOUNDATION AND THE EXECUTIVE DIRECTOR OF THE ART CENTER REVIEW THE 990 PRIOR TO SUBMISSION. THE BOARD APPROVES THE FORM 990 AT A REGULARLY SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH TRUSTEE, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE TO WHOM THE BOARD OF TRUSTEES HAS DELEGATED POWERS ANNUALLY SIGNS A STATEMENT THAT AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE WASSENBERG ART CENTER ASSOCIATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. COMPLIANCE IS MONITORED AT LEAST ANNUALLY. DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN FOR ANY VIOLATION OF THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CEO OF VAN WERT COUNTY FOUNDATION IN CONJUNCTION WITH THE EXECUTIVE COMMITTEE OF THE ART CENTER REVIEW AND APPROVE COMPENSATION RELATING TO THE EXECUTIVE DIRECTOR POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WASSENBERG ART ASSOCIATION'S WEBSITE DISCLOSES THAT THEIR TAX RETURN, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR REVIEW UPON REQUEST. COPIES ARE MADE IF REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990. PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0THE VAN WERT COUNTY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE VAN WERT COUNTY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1THE VAN WERT AREA PERFORMING ARTS FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0340907558
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1870753478
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMMUNITY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PERFORMING ARTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0138 E MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt110700 SR 118 S
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0VAN WERT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1VAN WERT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045891
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd145891
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01

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