Civic Intelligence

Passion Works

990 • Fiscal year 2022 • EIN 82-2288880

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 08, 2023

20 East State StAthens, OH 45701

(740) 592-3673

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.02x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

69th percentile

$54,500

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

21st percentile

-10%

Faster asset growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

34th percentile

-3.6%

Faster revenue growth than 34% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$229,623

Down $25,704 (-10%) from 2021

Net Assets

Down

$225,084

Down $25,301 (-10%) from 2021

Liabilities

Down

$4,539

Down $403 (-8.2%) from 2021

Revenue

Down

$610,171

Down $22,891 (-3.6%) from 2021

Expenses

Up

$635,472

Up $127,780 (+25%) from 2021

Net Income

Down

-$25,301

Down $150,671 (-120%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2017: $12,549Liabilities 2017: $0Net Assets 2017: $12,5492017Assets 2018: $26,435Liabilities 2018: $0Net Assets 2018: $26,4352018Assets 2019: $127,239Liabilities 2019: $49,145Net Assets 2019: $78,0942019Assets 2020: $164,197Liabilities 2020: $38,888Net Assets 2020: $125,3092020Assets 2021: $255,327Liabilities 2021: $4,942Net Assets 2021: $250,3852021Assets 2022: $229,623Liabilities 2022: $4,539Net Assets 2022: $225,0842022Assets 2023: $266,273Liabilities 2023: $15,070Net Assets 2023: $251,2032023Assets 2024: $644,754Liabilities 2024: $14,885Net Assets 2024: $629,8692024

Highlighted filing

2022

Assets$229,623
Liabilities$4,539
Net Assets$225,084

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2017: $25,893Expenses 2017: $13,344Net Income 2017: $12,5492017Revenue 2018: $184,626Expenses 2018: $170,740Net Income 2018: $13,8862018Revenue 2019: $292,875Expenses 2019: $241,216Net Income 2019: $51,6592019Revenue 2020: $425,922Expenses 2020: $378,708Net Income 2020: $47,2142020Revenue 2021: $633,062Expenses 2021: $507,692Net Income 2021: $125,3702021Revenue 2022: $610,171Expenses 2022: $635,472Net Income 2022: -$25,3012022Revenue 2023: $681,664Expenses 2023: $655,545Net Income 2023: $26,1192023Revenue 2024: $1,173,775Expenses 2024: $795,109Net Income 2024: $378,6662024

Highlighted filing

2022

Revenue$610,171
Expenses$635,472
Net Income-$25,301
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 8, 2023
Return Version
2022v5.0
Gross Receipts
$671,129
Mission and Program Overview

Mission

A collaborative community art center encouraging people of all abilities to work and thrive within partnership celebrating the power of creativity, connection and purpose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$250,385$225,084▼ $25,301
Cash and Non-Interest-Bearing Accounts$137,217$106,312▼ $30,905
Land, Buildings, and Equipment, Net$53,490$49,732▼ $3,758
Accounts Receivable$604$14,696▲ $14,092
Total Assets$255,327$229,623▼ $25,704
Other Assets Total$64,016$58,883▼ $5,133
Liabilities
Accounts Payable and Accrued Expenses$4,942$4,539▼ $403
Total Liabilities$4,942$4,539▼ $403
Net Assets / Fund Balance
Total Net Assets Fund Balance$250,385$225,084▼ $25,301
Total Liabilities and Net Assets / Fund Balance$255,327$229,623▼ $25,704

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$39,751$14,097-
Leasehold Improvements$9,981$1,388-
Other Assets Org$58,883--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patty MitchellExecutive DirectorFT$53,500$1,000$54,500

Board Members and Trustees

NameTitle
Lynn HarterPast President
Connie PattersonPresident
Jan McgarryVice President
Matt ThompsonBoard Member
Paul SchneiderBoard Member
Saumya PantBoard Member
Dan OhlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$341,340
Program Service Revenue
$61,621
Investment Income
$-7,808
Other Revenue
$215,018
All Other Contributions
$321,672
Change in Net Assets
$-25,301
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$433,559
Other Expenses$199,835
Total Fundraising Expense$19,600
Grants and Similar Amounts Paid$2,078
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$275,864$66,850$7,150$349,864
Occupancy$40,834$5,000$5,000$50,834
Other Employee Benefits$39,708$10,000$0$49,708
Payroll Taxes$27,587$5,800$600$33,987
Fees for Services Management$0$29,250$3,250$32,500
Fees for Services Accounting$5,200$18,385$2,600$26,185
All Other Expenses$19,005$1,672$0$20,677
Office Expenses$5,689$12,957$1,000$19,646
Fees for Services Other$11,798$1,097$0$12,895
Depreciation Depletion$9,736$0$0$9,736
Information Technology$0$7,514$0$7,514
Advertising$6,598$0$0$6,598
Insurance$0$3,272$0$3,272
Grants to Domestic Orgs$2,078--$2,078
Other Expenses$1,041$0$0$1,041
Travel$0$856$0$856
Royalties$299$0$0$299
Total Functional Expenses$446,583$169,289$19,600$635,472
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
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
Yes
Filing and Contact Details

Filer

Filer Name
Passion Works
EIN
82-2288880
Phone
7405923673
Address
20 EAST STATE ST, ATHENS, OH 45701

Signing Officer

Name
Connie Patterson
Title
President
Phone
7405923673
Signed
2023-09-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Connie Patterson
Formed
2017
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
48
Volunteers
1,526

Preparer

Firm
CPA Solutions LLC
Address
8425 Pulsar Place Suite 220, Columbus, OH 43240
Preparer
Randy Carr CPA
Phone
6144290890
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

Annual review of the policy and each member is required to sign off on the policy each year, stating their adherance to the policy.

Pt VI, Line 19

Yes every year the form 990 is published through guidestar

Pt VI, Line 3

Creative abundance is contracted to manage the center and handle all general management duties.

Pt VI, Line 11B

The draft 990 is sent to all board members for review before the final return is filed.

Pt XII, Line 1

Accrual for receivables and payables cash basis for payroll

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IRS990/ProgSrvcAccomActy2Grp/Desc0Provide a training center where participants can learn and understand the Creative Abundance Model. Participants will leave with strategies to encourage similar programing that respond to their own unique opportunities in their communities. This model helps participants transform segregated institutional spaces and programing into vibrant community-centric places. The collaborative practice encourages connection, purpose and belonging for the individual artists with and without disabilities and the community at large.
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IRS990/RoyaltiesGrp/TotalAmt0299
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0250385
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0225084
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0341340
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0399922
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0294342
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0136932
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt036452
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01208988
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04735
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04767
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0276639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0225124
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0126813
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0155943
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0180956
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0965475
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04735
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04767
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09502
IRS990ScheduleA/InvestmentIncomeCYPct00.00440
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0-7808
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03281
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0-4527
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99770
IRS990ScheduleA/PublicSupportTotal509Amt02174463
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0617979
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0625046
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0421155
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0292875
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0217408
IRS990ScheduleA/Total509Grp/TotalAmt02174463
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02179438
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt039751
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014097
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt053848
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09981
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01388
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt011369
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt058883
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0FOUNDATION FOR APPALACHIAN OHIO FUND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt049732
IRS990ScheduleD/TotalBookValueOtherAssetsAmt058883
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANNUAL REVIEW OF THE POLICY AND EACH MEMBER IS REQUIRED TO SIGN OFF ON THE POLICY EACH YEAR, STATING THEIR ADHERANCE TO THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES EVERY YEAR THE FORM 990 IS PUBLISHED THROUGH GUIDESTAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CREATIVE ABUNDANCE IS CONTRACTED TO MANAGE THE CENTER AND HANDLE ALL GENERAL MANAGEMENT DUTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DRAFT 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW BEFORE THE FINAL RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCRUAL FOR RECEIVABLES AND PAYABLES CASH BASIS FOR PAYROLL
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XII, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0255327
IRS990/TotalAssetsEOYAmt0229623
IRS990/TotalAssetsGrp/BOYAmt0255327
IRS990/TotalAssetsGrp/EOYAmt0229623
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0341340
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019600
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0169289
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0446583
IRS990/TotalFunctionalExpensesGrp/TotalAmt0635472
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04942
IRS990/TotalLiabilitiesEOYAmt04539
IRS990/TotalLiabilitiesGrp/BOYAmt04942
IRS990/TotalLiabilitiesGrp/EOYAmt04539
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0250385
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0225084
IRS990/TotalOtherCompensationAmt01000
IRS990/TotalProgramServiceExpensesAmt0446583
IRS990/TotalProgramServiceRevenueAmt061621
IRS990/TotalReportableCompFromOrgAmt053500
IRS990/TotalRevenueGrp/ExclusionAmt0-7808
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0276639

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