Civic Intelligence

Assembly for the Arts

EIN 34-1936190 • 501(c)3 • Cleveland, OH

Profile

Assembly for the arts convenes, coordinates, and collaborates with everyone who lives and works in greater cleveland to strengthen and support those in the region who create, present, experience and appreciate all forms of arts and culture.

6539 Euclid Ave Suite 110Cleveland, OH 44103

assemblycle.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$115,719

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

11th percentile

-15%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

2nd percentile

-71%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,745,267

Down $293,417 (-14%) from 2023

Liabilities

Up

$40,386

Up $144 (+0.4%) from 2023

Net Assets

Down

$1,704,881

Down $293,561 (-15%) from 2023

Revenue

Down

$1,140,010

Down $2,160,627 (-65%) from 2023

Expenses

Down

$1,522,760

Down $1,477,818 (-49%) from 2023

Net Income

Down

-$382,750

Down $682,809 (-228%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,326,063Liabilities 2010: $269,472Net Assets 2010: $1,056,5912010Assets 2011: $1,958,217Liabilities 2011: $118,739Net Assets 2011: $1,839,4782011Assets 2012: $1,521,333Liabilities 2012: $100,604Net Assets 2012: $1,420,7292012Assets 2013: $2,773,755Liabilities 2013: $178,960Net Assets 2013: $2,594,7952013Assets 2014: $2,021,692Liabilities 2014: $191,018Net Assets 2014: $1,830,6742014Assets 2015: $2,409,600Liabilities 2015: $41,247Net Assets 2015: $2,368,3532015Assets 2016: $2,244,296Liabilities 2016: $73,976Net Assets 2016: $2,170,3202016Assets 2017: $1,853,536Liabilities 2017: $45,906Net Assets 2017: $1,807,6302017Assets 2019: $1,459,919Liabilities 2019: $59,973Net Assets 2019: $1,399,9462019Assets 2020: $1,491,137Liabilities 2020: $139,078Net Assets 2020: $1,352,0592020Assets 2021: $1,992,382Liabilities 2021: $103,437Net Assets 2021: $1,888,9452021Assets 2022: $1,686,811Liabilities 2022: $31,440Net Assets 2022: $1,655,3712022Assets 2023: $2,038,684Liabilities 2023: $40,242Net Assets 2023: $1,998,4422023Assets 2024: $1,745,267Liabilities 2024: $40,386Net Assets 2024: $1,704,8812024

Highlighted filing

2024

Assets$1,745,267
Liabilities$40,386
Net Assets$1,704,881

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,299,9642010Expenses 2011: $1,450,2512011Expenses 2012: $1,562,4972012Expenses 2013: $1,705,6632013Revenue 2014: $893,489Expenses 2014: $1,716,894Net Income 2014: -$823,4052014Revenue 2015: $1,683,012Expenses 2015: $1,121,542Net Income 2015: $561,4702015Revenue 2016: $1,198,232Expenses 2016: $1,374,520Net Income 2016: -$176,2882016Revenue 2017: $738,574Expenses 2017: $1,160,326Net Income 2017: -$421,7522017Revenue 2019: $482,728Expenses 2019: $760,936Net Income 2019: -$278,2082019Revenue 2020: $886,973Expenses 2020: $945,373Net Income 2020: -$58,4002020Revenue 2021: $2,915,552Expenses 2021: $2,493,815Net Income 2021: $421,7372021Revenue 2022: $844,284Expenses 2022: $995,123Net Income 2022: -$150,8392022Revenue 2023: $3,300,637Expenses 2023: $3,000,578Net Income 2023: $300,0592023Revenue 2024: $1,140,010Expenses 2024: $1,522,760Net Income 2024: -$382,7502024

Highlighted filing

2024

Revenue$1,140,010
Expenses$1,522,760
Net Income-$382,750

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.75$0.04$1.70$1.14$1.52$0.38
2023Detailed filing. Detailed filing data is available for this year.$2.04$0.04$2.00$3.30$3.00$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.03$1.66$0.84$1.00$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.99$0.10$1.89$2.92$2.49$0.42
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.14$1.35$0.89$0.95$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.46$0.06$1.40$0.48$0.76$0.28
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.05$1.81$0.74$1.16$0.42
2016Detailed filing. Detailed filing data is available for this year.$2.24$0.07$2.17$1.20$1.37$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.41$0.04$2.37$1.68$1.12$0.56
2014Detailed filing. Detailed filing data is available for this year.$2.02$0.19$1.83$0.89$1.72$0.82
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.18$2.59$1.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.10$1.42$1.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.12$1.84$1.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.27$1.06$1.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 10, 2025
Return Version
2023v6.0
Gross Receipts
$1,140,010
Mission and Program Overview

Mission

To strengthen, unify and connect greater cleveland's arts and culture sector.

Assembly for the arts convenes, coordinates, and collaborates with everyone who lives and works in greater cleveland to strengthen and support those in the region who create, present, experience and appreciate all forms of arts and culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$814,150$561,117▼ $253,033
Cash and Non-Interest-Bearing Accounts$474,246$520,953▲ $46,707
Pledges and Grants Receivable$568,364$303,037▼ $265,327
Other Notes and Loans Receivable, Net$63,600$183,800▲ $120,200
Savings and Temporary Cash Investments$103,765$104,026▲ $261
Land, Buildings, and Equipment, Net-$50,430-
Total Assets$2,038,684$1,745,267▼ $293,417
Other Assets Total$14,559$21,904▲ $7,345
Liabilities
Accounts Payable and Accrued Expenses$40,242$40,386▲ $144
Total Liabilities$40,242$40,386▲ $144
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,179,405$1,060,704▼ $118,701
Net Assets With Donor Restrictions$819,037$644,177▼ $174,860
Total Net Assets Fund Balance$1,998,442$1,704,881▼ $293,561
Total Liabilities and Net Assets / Fund Balance$2,038,684$1,745,267▼ $293,417

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$50,430--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$814,150-▲ $76,685$335,586$561,117
2022$761,370-▲ $52,780-$814,150
2021$866,696-▼ $69,986$26,655$761,370
2020$744,367-▲ $131,188-$866,696
2019$722,771-▲ $27,095-$744,367
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeremy V JohnsonPresident anFT$208,721$35,722$244,443
Jeremy V JohnsonPresident and CEO-$208,721$35,722$244,443
Revenue and Support

Revenue Composition

Contributions and Grants
$1,037,706
Program Service Revenue
$98,331
Investment Income
$0
Other Revenue
$3,973
All Other Contributions
$441,454
Change in Net Assets
$-382,750

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,127,505
Revenue Not Reported on Financial Statements
$12,505
Revenue Not Reported on Form 990
$89,189
Total Revenue per Audited Statements
$1,216,694
Total Revenue per Form 990
$1,140,010
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$782,053
Other Expenses$740,707
Total Fundraising Expense$91,356
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$366,128$29,784$46,004$441,916
Current Officers, Directors, Trustees, and Key Employees$165,534$13,467$20,799$199,800
Fees for Services Other$75,997$10,863-$86,860
Pension Plan Contributions$44,654$3,633$5,611$53,898
Other Employee Benefits$38,734$3,151$4,867$46,752
Advertising$36,197$3,986-$40,183
Payroll Taxes$32,881$2,675$4,131$39,687
Occupancy$31,081$2,529$3,905$37,515
Office Expenses$26,359$4,010$3,313$33,682
Fees for Services Accounting-$12,653-$12,653
Fees for Service Investment Mgmnt Fees-$12,505-$12,505
Information Technology$9,312$758$1,170$11,240
Other Expenses$6,533$531$821$7,885
Fees for Services Legal-$7,186-$7,186
Travel$5,853$476$735$7,064
All Other Expenses$1,091$3,785-$4,876
Insurance$2,014$2,014-$4,028
Total Functional Expenses$1,317,398$114,006$91,356$1,522,760

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,522,760
Expenses per Audited Statements$1,510,255
Total Expenses per Audited Statements$1,510,255
Expenses Not Reported on Financial Statements$12,505
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
Yes
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
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

Prior to filing with the irs, the form 990 (as completed by the organization's certified public accountant) is presented to the business manager and president & chief executive officer for review and approval. The form 990 is then distributed to the full board of trustees electronically for review. The trustees are provided with at least five business days to review the form, with any comments and questions addressed as needed. A board officer then authorizes the final filing of the 990 by signing form 8879-eo and the 990 is electronically submitted to the irs.

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

Officers, directors and key employees are required to sign a statement acknowledging compliance with the organization's conflict of interest policy. This statement is required to be re-executed on an annual basis.

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

The board chair annually appoints a compensation and benefits committee to determine the executive salary within guidelines determined by a review of comparable arts-related organizations. The board has adopted the irs-written "rebuttable presumption" checklist contemporaneous with the officer review.

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

Compensation review process is performed by the top official, who uses comparable compensation data for similarly qualified persons. The documentation is performed contemporaneously and the key employees' compensation is a component of the budget, which is reviewed and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, form 990 conflict of interest policy and financial statements are made available to the public upon request. The form 990 can also be found on several publically-accessible websites.

Filing and Contact Details

Filer

Filer Name
Assembly for the Arts
EIN
34-1936190
Phone
2165750331
Address
6539 EUCLID AVE SUITE 110, CLEVELAND, OH 44103

Signing Officer

Name
Jeremy V Johnson
Title
President and CEO
Phone
2165750331
Signed
2025-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy V Johnson
Formed
2000
Legal Domicile
Oh
Voting Board Members
23
Independent Board Members
23
Employees
10
Volunteers
24

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 - ORGANIZATION'S MISSION

Assembly for the arts convenes, coordinates, and collaborates with everyone who lives and works in greater cleveland to strengthen and support those in the region who create, present, experience and appreciate all forms of arts and culture.

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

List of accomplishments fiscal year 2023-2024 (july 1, 2023 - june 30, 2024) assembly for the arts (assembly) works to ensure that everyone who lives and works in greater cleveland benefits from a diverse and equitable arts and cultural sector, and recognizes that the arts are an essential, defining element in the quality of life, social fabric, and economic vitality of the region. Assembly supports this aim by serving cultural nonprofits, artists, and creative businesses through advocacy for inclusive cultural policy, racial equity initiatives, research and marketing that elevates arts and culture in the region. During the 2023-24 fiscal year, assembly for the arts accomplished the following: online resources - assembly for the arts hosts free educational content on its own website and collaborated on managing the free website cleveland arts and events. The websites contain educational information about business planning for artists, research about greater cleveland arts and culture, grants, loans, space, artist registry and other resources to support creative industries. Arts and culture policy - assembly facilitated multiple community dialogues, forums and individual meetings to provide education and information for decision makers and the local arts and culture community on local public policies that would benefit the community. Research - assembly disseminated the results of a national study of arts and culture economic impact that included greater cleveland. Assembly held a listening campaign and research to assess the needs, challenges and opportunities for individual artists and creative professionals. Technical assistance consultancies - staff offered free individualized counsel to artists, cultural nonprofits, and creative businesses and those wishing to engage with them. Sessions primarily provided strategic advice pointing to pertinent research, community resources, and contacts that could support their arts and cultural endeavors. Artist support - assembly worked with 16 individual artists to support them financially and through other support serves for their community-based projects including projects such as a youth photography program, sustainable rain barrel art program, intergenerational community drum circle program and others. Assembly also offered courses on quickbooks for small artist businesses and partnered on a community event to connect artists with business support nonprofits. Assembly provided fiscal sponsorship for a number mission-driven arts and cultural projects including, for example, a dance organization to preserve positive hip hop culture, art-print workshops for underserved youth, and a free community celebration of juneteenth with creative performances and local resources.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Assembly for the arts maintains a "projects and budget stabilization fund" (the fund) to create asset balances to allow for shortfalls from economic fluctuations, single or multi-year project opportunities, or capital expenditures. All withdrawals from the account require board approval. Investment income, loss and investment management fees accrue to the fund. The fund is not considered to be an endowment-type fund.

Schedule D, Page 3, Part X

Assembly for the arts 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. Assembly for the arts currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.

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IRS990/Desc0LIST OF ACCOMPLISHMENTS FISCAL YEAR 2023-2024 (JULY 1, 2023 - JUNE 30, 2024) ASSEMBLY FOR THE ARTS (ASSEMBLY) WORKS TO ENSURE THAT EVERYONE WHO LIVES AND WORKS IN GREATER CLEVELAND BENEFITS FROM A DIVERSE AND EQUITABLE ARTS AND CULTURAL SECTOR, AND RECOGNIZES THAT THE ARTS ARE AN ESSENTIAL, DEFINING ELEMENT IN THE QUALITY OF LIFE, SOCIAL FABRIC, AND ECONOMIC VITALITY OF THE REGION. ASSEMBLY SUPPORTS THIS AIM BY SERVING CULTURAL NONPROFITS, ARTISTS, AND CREATIVE BUSINESSES THROUGH ADVOCACY FOR INCLUSIVE CULTURAL POLICY, RACIAL EQUITY INITIATIVES, RESEARCH AND MARKETING THAT ELEVATES ARTS AND CULTURE IN THE REGION. DURING THE 2023-24 FISCAL YEAR, ASSEMBLY FOR THE ARTS ACCOMPLISHED THE FOLLOWING: ONLINE RESOURCES - ASSEMBLY FOR THE ARTS HOSTS FREE EDUCATIONAL CONTENT ON ITS OWN WEBSITE AND COLLABORATED ON MANAGING THE FREE WEBSITE CLEVELAND ARTS AND EVENTS. THE WEBSITES CONTAIN EDUCATIONAL INFORMATION ABOUT BUSINESS PLANNING FOR ARTISTS, RESEARCH ABOUT GREATER CLEVELAND ARTS AND CULTURE, GRANTS, LOANS, SPACE, ARTIST REGISTRY AND OTHER RESOURCES TO SUPPORT CREATIVE INDUSTRIES. ARTS AND CULTURE POLICY - ASSEMBLY FACILITATED MULTIPLE COMMUNITY DIALOGUES, FORUMS AND INDIVIDUAL MEETINGS TO PROVIDE EDUCATION AND INFORMATION FOR DECISION MAKERS AND THE LOCAL ARTS AND CULTURE COMMUNITY ON LOCAL PUBLIC POLICIES THAT WOULD BENEFIT THE COMMUNITY. RESEARCH - ASSEMBLY DISSEMINATED THE RESULTS OF A NATIONAL STUDY OF ARTS AND CULTURE ECONOMIC IMPACT THAT INCLUDED GREATER CLEVELAND. ASSEMBLY HELD A LISTENING CAMPAIGN AND RESEARCH TO ASSESS THE NEEDS, CHALLENGES AND OPPORTUNITIES FOR INDIVIDUAL ARTISTS AND CREATIVE PROFESSIONALS. TECHNICAL ASSISTANCE CONSULTANCIES - STAFF OFFERED FREE INDIVIDUALIZED COUNSEL TO ARTISTS, CULTURAL NONPROFITS, AND CREATIVE BUSINESSES AND THOSE WISHING TO ENGAGE WITH THEM. SESSIONS PRIMARILY PROVIDED STRATEGIC ADVICE POINTING TO PERTINENT RESEARCH, COMMUNITY RESOURCES, AND CONTACTS THAT COULD SUPPORT THEIR ARTS AND CULTURAL ENDEAVORS. ARTIST SUPPORT - ASSEMBLY WORKED WITH 16 INDIVIDUAL ARTISTS TO SUPPORT THEM FINANCIALLY AND THROUGH OTHER SUPPORT SERVES FOR THEIR COMMUNITY-BASED PROJECTS INCLUDING PROJECTS SUCH AS A YOUTH PHOTOGRAPHY PROGRAM, SUSTAINABLE RAIN BARREL ART PROGRAM, INTERGENERATIONAL COMMUNITY DRUM CIRCLE PROGRAM AND OTHERS. ASSEMBLY ALSO OFFERED COURSES ON QUICKBOOKS FOR SMALL ARTIST BUSINESSES AND PARTNERED ON A COMMUNITY EVENT TO CONNECT ARTISTS WITH BUSINESS SUPPORT NONPROFITS. ASSEMBLY PROVIDED FISCAL SPONSORSHIP FOR A NUMBER MISSION-DRIVEN ARTS AND CULTURAL PROJECTS INCLUDING, FOR EXAMPLE, A DANCE ORGANIZATION TO PRESERVE POSITIVE HIP HOP CULTURE, ART-PRINT WORKSHOPS FOR UNDERSERVED YOUTH, AND A FREE COMMUNITY CELEBRATION OF JUNETEENTH WITH CREATIVE PERFORMANCES AND LOCAL RESOURCES.
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