Civic Intelligence

Holmes Center for the Arts Ltd.

EIN 47-3491590 • 501(c)3 • Millersburg, OH

Pub. 78 Eligible990-N Coverage

Profile

The mission of the Holmes Center for the Arts is to provide educational and performing opportunities in the arts for individuals of all economic and social backgrounds within a wholesome, family-oriented atmosphere and to enrich our community through those artistic experiences.

5200 State Route 39Millersburg, OH 44654

holmescenterforthearts.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.78x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

86th percentile

41%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$49,369

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

57th percentile

6.2%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-48%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,480,692

Up $203,414 (+6.2%) from 2023

Liabilities

Down

$415,278

Down $16,667 (-3.9%) from 2023

Net Assets

Up

$3,065,414

Up $220,081 (+7.7%) from 2023

Revenue

Down

$532,340

Down $482,847 (-48%) from 2023

Expenses

Up

$312,259

Up $15,008 (+5.0%) from 2023

Net Income

Down

$220,081

Down $497,855 (-69%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2016: $66,429Net Assets 2016: $66,4292016Assets 2017: $103,862Net Assets 2017: $103,8622017Assets 2018: $110,432Net Assets 2018: $110,4322018Assets 2019: $540,529Liabilities 2019: $575Net Assets 2019: $539,9542019Assets 2020: $666,881Liabilities 2020: $32,769Net Assets 2020: $634,1122020Assets 2021: $2,036,662Liabilities 2021: $701,557Net Assets 2021: $1,335,1052021Assets 2022: $2,576,009Liabilities 2022: $448,612Net Assets 2022: $2,127,3972022Assets 2023: $3,277,278Liabilities 2023: $431,945Net Assets 2023: $2,845,3332023Assets 2024: $3,480,692Liabilities 2024: $415,278Net Assets 2024: $3,065,4142024

Highlighted filing

2024

Assets$3,480,692
Liabilities$415,278
Net Assets$3,065,414

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2016: $131,410Expenses 2016: $76,975Net Income 2016: $54,4352016Revenue 2017: $145,365Expenses 2017: $107,932Net Income 2017: $37,4332017Revenue 2018: $144,614Expenses 2018: $138,044Net Income 2018: $6,5702018Revenue 2019: $570,912Expenses 2019: $141,390Net Income 2019: $429,5222019Revenue 2020: $204,072Expenses 2020: $109,914Net Income 2020: $94,1582020Revenue 2021: $854,746Expenses 2021: $153,753Net Income 2021: $700,9932021Revenue 2022: $1,087,238Expenses 2022: $294,946Net Income 2022: $792,2922022Revenue 2023: $1,015,187Expenses 2023: $297,251Net Income 2023: $717,9362023Revenue 2024: $532,340Expenses 2024: $312,259Net Income 2024: $220,0812024

Highlighted filing

2024

Revenue$532,340
Expenses$312,259
Net Income$220,081

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$570,923
Mission and Program Overview

Mission

The mission of the Holmes Center for the Arts is to provide educational and performing opportunities in the arts for individuals of all economic and social backgrounds within a wholesome, family-oriented atmosphere and to enrich our community through those artistic experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,230,472$2,166,514▼ $63,958
Savings and Temporary Cash Investments$734,490$221,525▼ $512,965
Cash and Non-Interest-Bearing Accounts$50,735$74,521▲ $23,786
Prepaid Expenses and Deferred Charges$3,661$3,692▲ $31
Total Assets$3,277,278$3,480,692▲ $203,414
Other Assets Total$257,920$1,014,440▲ $756,520
Liabilities
Grants Payable$431,945$415,278▼ $16,667
Total Liabilities$431,945$415,278▼ $16,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,845,333$3,065,414▲ $220,081
Total Net Assets Fund Balance$2,845,333$3,065,414▲ $220,081
Total Liabilities and Net Assets / Fund Balance$3,277,278$3,480,692▲ $203,414

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,142,155$183,408$2,325,563
Other Land Buildings$11,363$16,908$28,271
Leasehold Improvements$12,996$6,599$19,595
Other Assets Org$1,014,440--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Holley JohnsonExecutive DiFT$49,369$49,369

Board Members and Trustees

NameTitle
Marianne MaderPresident
Cheryl ShaverTrustee
Kim MulletTrustee
Mark MillerTrustee
Natalie SmallTrustee
Olivia MaltrichTrustee
Susan LehmanSecretary
Steve KilpatrickTreasurer
Jay MccullochVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$330,149
Program Service Revenue
$147,944
Investment Income
$13,242
Other Revenue
$41,005
All Other Contributions
$112,633
Change in Net Assets
$220,081
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,938
Salaries, Compensation, and Employee Benefits$138,321
Total Fundraising Expense$3,293
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,502$30,451-$77,953
Depreciation Depletion$63,958--$63,958
Current Officers, Directors, Trustees, and Key Employees$49,369--$49,369
Occupancy$13,777$17,785-$31,562
Payroll Taxes$8,234$2,765-$10,999
All Other Expenses$2,651$4,044$3,293$9,988
Travel$9,388$333-$9,721
Insurance-$7,879-$7,879
Other Expenses$3,095$1,278-$4,373
Information Technology$1,696$771-$2,467
Office Expenses$432$1,342-$1,774
Fees for Services Accounting-$1,460-$1,460
Advertising$745--$745
Fees for Services Management-$152-$152
Total Functional Expenses$240,706$68,260$3,293$312,259
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$63,050
Fundraising Direct Expenses$38,583
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Recitals Progra$63,050$63,050$31,943$31,107
Total Events$63,050$63,050$38,583$24,467
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
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
No
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 organization is provided with a copy of the tax return for review. Authorization is given to submit the return once it is determined that no further changes need to be made.

Form 990, Page 6, Part VI, Line 19

Copies of financial statements are available upon request

Filing and Contact Details

Filer

Filer Name
Holmes Center for the Arts Ltd
EIN
47-3491590
Phone
3304732879
Address
5200 STATE ROUTE 39, MILLERSBURG, OH 44654

Signing Officer

Name
Holley Johnson
Title
Executive Director
Phone
3304732879
Signed
2025-05-13

Organization Details

Principal Officer
Holley Johnson
Formed
2015
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
9
Employees
18

Preparer

Firm
Troyer & Associates Inc
Address
558 EDELWEISS DRIVE - PO BOX 340, SUGARCREEK, OH 44681
Preparer
Melissa R Hershberger CPA
Phone
3308522479
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the holmes center for the arts is to provide educational and performing opportunities in the arts for individuals of all economic and social backgrounds within a wholesome, family-oriented atmosphere and to enrich our community through those artistic experiences.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE HOLMES CENTER FOR THE ARTS IS TO PROVIDE EDUCATIONAL AND PERFORMING OPPORTUNITIES IN THE ARTS FOR INDIVIDUALS OF ALL ECONOMIC AND SOCIAL BACKGROUNDS WITHIN A WHOLESOME, FAMILY-ORIENTED ATMOSPHERE AND TO ENRICH OUR COMMUNITY THROUGH THOSE ARTISTIC EXPERIENCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS PROVIDED WITH A COPY OF THE TAX RETURN FOR REVIEW. AUTHORIZATION IS GIVEN TO SUBMIT THE RETURN ONCE IT IS DETERMINED THAT NO FURTHER CHANGES NEED TO BE MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0HOLMESCENTERFORTHEARTS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0HOLLEY JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIR.
ReturnHeader/BusinessOfficerGrp/PhoneNum03304732879
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOLMES CENTER FOR THE ARTS LTD

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