Civic Intelligence

Oglebay Institute

EIN 55-0359760 • 501(c)3 • Wheeling, WV

Profile

Oglebay Institute fosters appreciation, expression and discovery by engaging people of all ages and abilities through exceptional programming in performing and visual arts, dance, history, and nature.

1330 National RoadWheeling, WV 26003

www.oionline.com

Siviq Scores

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

Liabilities / Assets

25th percentile

0.03x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.23x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

34th percentile

-0.5%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

24th percentile

$110,031

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

52nd percentile

5.0%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-13%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$22,666,610

Up $1,082,857 (+5.0%) from 2023

Liabilities

Down

$683,175

Down $199,678 (-23%) from 2023

Net Assets

Up

$21,983,435

Up $1,282,535 (+6.2%) from 2023

Revenue

Down

$2,933,090

Down $455,902 (-13%) from 2023

Expenses

Up

$2,948,583

Up $899 (+0.0%) from 2023

Net Income

Down

-$15,493

Down $456,801 (-104%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $18,639,720Liabilities 2011: $374,400Net Assets 2011: $18,265,3212011Assets 2012: $17,895,507Liabilities 2012: $540,535Net Assets 2012: $17,354,9722012Assets 2013: $18,249,691Liabilities 2013: $336,843Net Assets 2013: $17,912,8482013Assets 2014: $19,404,616Liabilities 2014: $308,849Net Assets 2014: $19,095,7672014Assets 2015: $18,989,274Liabilities 2015: $463,197Net Assets 2015: $18,526,0772015Assets 2016: $18,044,916Liabilities 2016: $498,497Net Assets 2016: $17,546,4192016Assets 2017: $19,159,067Liabilities 2017: $835,785Net Assets 2017: $18,323,2822017Assets 2018: $19,346,564Liabilities 2018: $746,963Net Assets 2018: $18,599,6012018Assets 2019: $19,815,369Liabilities 2019: $793,337Net Assets 2019: $19,022,0322019Assets 2020: $20,197,175Liabilities 2020: $1,279,373Net Assets 2020: $18,917,8022020Assets 2021: $22,985,672Liabilities 2021: $859,946Net Assets 2021: $22,125,7262021Assets 2022: $20,524,583Liabilities 2022: $854,986Net Assets 2022: $19,669,5972022Assets 2023: $21,583,753Liabilities 2023: $882,853Net Assets 2023: $20,700,9002023Assets 2024: $22,666,610Liabilities 2024: $683,175Net Assets 2024: $21,983,4352024

Highlighted filing

2024

Assets$22,666,610
Liabilities$683,175
Net Assets$21,983,435

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,133,640Expenses 2011: $2,424,895Net Income 2011: -$291,2552011Revenue 2012: $1,993,310Expenses 2012: $2,574,425Net Income 2012: -$581,1152012Expenses 2013: $2,601,4782013Revenue 2014: $2,789,990Expenses 2014: $2,460,091Net Income 2014: $329,8992014Revenue 2015: $2,205,425Expenses 2015: $2,529,260Net Income 2015: -$323,8352015Revenue 2016: $2,245,680Expenses 2016: $2,627,938Net Income 2016: -$382,2582016Revenue 2017: $2,503,519Expenses 2017: $2,696,684Net Income 2017: -$193,1652017Revenue 2018: $2,537,305Expenses 2018: $2,715,496Net Income 2018: -$178,1912018Revenue 2019: $3,084,041Expenses 2019: $2,828,603Net Income 2019: $255,4382019Revenue 2020: $2,881,863Expenses 2020: $2,757,879Net Income 2020: $123,9842020Revenue 2021: $2,941,395Expenses 2021: $2,586,273Net Income 2021: $355,1222021Revenue 2022: $4,134,539Expenses 2022: $2,794,151Net Income 2022: $1,340,3882022Revenue 2023: $3,388,992Expenses 2023: $2,947,684Net Income 2023: $441,3082023Revenue 2024: $2,933,090Expenses 2024: $2,948,583Net Income 2024: -$15,4932024

Highlighted filing

2024

Revenue$2,933,090
Expenses$2,948,583
Net Income-$15,493

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.7$0.68$22.0$2.93$2.95$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.6$0.88$20.7$3.39$2.95$0.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.5$0.85$19.7$4.13$2.79$1.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$0.86$22.1$2.94$2.59$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.2$1.28$18.9$2.88$2.76$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.8$0.79$19.0$3.08$2.83$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.3$0.75$18.6$2.54$2.72$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$0.84$18.3$2.50$2.70$0.19
2016Detailed filing. Detailed filing data is available for this year.$18.0$0.50$17.5$2.25$2.63$0.38
2015Detailed filing. Detailed filing data is available for this year.$19.0$0.46$18.5$2.21$2.53$0.32
2014Detailed filing. Detailed filing data is available for this year.$19.4$0.31$19.1$2.79$2.46$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.2$0.34$17.9$2.60
2012Summary only. Only limited summary data is available for this year.$17.9$0.54$17.4$1.99$2.57$0.58
2011Summary only. Only limited summary data is available for this year.$18.6$0.37$18.3$2.13$2.42$0.29
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 10, 2023
Return Version
2021v4.2
Gross Receipts
$7,456,804
Mission and Program Overview

Mission

Oglebay institute fosters appreciation, expression and discovery by engaging people of all ages and abilities through exceptional programming in performing and visual arts, dance, history, and nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,068,830$10,566,904▼ $2,501,926
Land, Buildings, and Equipment, Net$6,639,993$7,391,035▲ $751,042
Savings and Temporary Cash Investments$914,619$631,773▼ $282,846
Pledges and Grants Receivable$318,378$312,455▼ $5,923
Prepaid Expenses and Deferred Charges$57,829$48,286▼ $9,543
Inventories for Sale or Use$1,465$2,682▲ $1,217
Cash and Non-Interest-Bearing Accounts$2,586$2,585▼ $1
Accounts Receivable$6,121$1,045▼ $5,076
Total Assets$22,985,672$20,524,583▼ $2,461,089
Other Assets Total$1,975,851$1,567,818▼ $408,033
Liabilities
Accounts Payable and Accrued Expenses$226,477$331,108▲ $104,631
Deferred Revenue$312,615$262,725▼ $49,890
Mortgage Notes Payable Secured by Investment Property$170,879$163,169▼ $7,710
Unsecured Notes Loans Payable$149,975$97,984▼ $51,991
Total Liabilities$859,946$854,986▼ $4,960
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,016,399$10,277,634▲ $261,235
Net Assets With Donor Restrictions$12,109,327$9,391,963▼ $2,717,364
Total Net Assets Fund Balance$22,125,726$19,669,597▼ $2,456,129
Total Liabilities and Net Assets / Fund Balance$22,985,672$20,524,583▼ $2,461,089

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,942,100$3,313,057$7,255,157
Equipment$2,652,947$1,448,071$4,101,018
Leasehold Improvements$538,497$730,907$1,269,404
Land$257,491-$257,491
Other Land Buildings$0$230,993$230,993
Other Assets Org$507,828--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$13,228,247-▼ $1,867,572$550,000$10,774,156
2020$10,674,709$100▲ $3,112,923$550,000$13,228,247
2019$10,979,023$34,745▲ $214,889$550,000$10,674,709
2018$11,059,279-▲ $519,388$550,000$10,979,023
2017$10,838,082-▲ $787,997$550,000$11,059,279
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Danielle MccrackenPresidentFT$93,591$12,317$105,908
Joseph MenendezChief Financial OfficerFT$70,779$24,461$95,240

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,398,278
Program Service Revenue
$921,911
Investment Income
$1,656,147
Other Revenue
$158,203
All Other Contributions
$1,229,352
Change in Net Assets
$1,340,388

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,134,539
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-3,743,899
Total Revenue per Audited Statements
$390,640
Total Revenue per Form 990
$4,134,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,727,127
Other Expenses$1,067,024
Total Fundraising Expense$103,664
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,036,898$66,325$55,157$1,158,380
Other Employee Benefits$157,334$57,003$9,059$223,396
Depreciation Depletion$220,082$850-$220,932
Comp Disqual Persons-$201,752-$201,752
Occupancy$104,855$1,825$4,509$111,189
Fees for Services Other$100,897$4,736$4,465$110,098
All Other Expenses$75,387$23,356$4,173$102,916
Payroll Taxes$73,339$20,958$3,986$98,283
Insurance$51,367$8,991$2,551$62,909
Advertising$52,535-$2,220$54,755
Pension Plan Contributions$30,774$12,704$1,838$45,316
Other Expenses$35,279$1,689$1,562$38,530
Office Expenses$32,854$3,812$1,550$38,216
Fees for Services Accounting-$12,200-$12,200
Interest$2,651$7,246-$9,897
Travel$8,248$472$588$9,308
Conferences and Meetings$5,140$2,188$310$7,638
Total Functional Expenses$2,238,814$451,673$103,664$2,794,151

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,846,769
Expenses per Audited Statements$2,794,151
Total Expenses per Form 990$2,794,151
Expenses Not Reported on Form 990$52,618
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$76,267
Fundraising Direct Expenses$23,105
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Board Benefit$65,160$64,060$11,393$52,667
Dance Gala$13,346$6,146$2,440$3,706
Total Events$85,888$76,267$23,105$53,162
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
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, Part VI, Section B, Line 11B

Form 990 is emailed to members of the audit committee for review. The audit committee reports to the board of trustees that the 990 was prepared by management, reviewed by the audit committee, and submitted by managment

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

The organization's trustees are required to disclose conflicts or interest annually and to report to the chairman of the board any conflicts that arise in the interim

Form 990, Part VI, Section C, Line 19

Financial statements as presented in form 990 are available on a third-party website and upon request; audited financial statements are available upon request. Financial statements as presented in form 990 are available on a third-party website and upon request; audited financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Oglebay Institute
EIN
55-0359760
Phone
3042424200
Address
1330 NATIONAL ROAD, WHEELING, WV 26003

Signing Officer

Name
Joseph Menendez
Title
Chief Financial Officer
Phone
3042422071
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Danielle Mccracken
Formed
1930
Legal Domicile
Wv
Voting Board Members
25
Independent Board Members
25
Employees
120
Volunteers
686

Preparer

Firm
Goff Backa Alfera & Company LLC
Address
3325 SAW MILL RUN BLVD SUITE 200, PITTSBURGH, PA 15227-2736
Preparer
James R Baird Iii CPA
Phone
4128855045
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of split interest trusts -275,830.

Financial Statement Notes

PART X, LINE 2:

The institution is exempt from federal income taxes under the provisions of section 501(c) of the internal revenue code as an entity described in section 501(c)(3). Therefore, no provision for income taxes has been made.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 29,512. Fundraising event direct expenses 23,105. Change in split interest agreements -275,831.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 29,512. Fundraising event direct expenses 23,105. Rounding 1.

Raw XML AppendixShowing 400 of 700 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/ActivityOrMissionDesc0OGLEBAY INSTITUTE FOSTERS APPRECIATION, EXPRESSION AND DISCOVERY BY ENGAGING PEOPLE OF ALL AGES AND ABILITIES THROUGH EXCEPTIONAL PROGRAMMING IN PERFORMING AND VISUAL ARTS, DANCE, HISTORY, AND NATURE.
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IRS990/Form990PartVIISectionAGrp/PersonNm5CHERI DEBLASIS
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IRS990/Form990PartVIISectionAGrp/PersonNm14DONALD DICKERSON JR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14IMMEDIATE PAST CHAIRMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
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