Civic Intelligence

The Arbogast Performing Arts Center

EIN 83-0889260 • 501(c)3 • Troy, OH

Profile

To provide a venue for performing and visual arts and special events for the greater miami valley region and schools. To inspire creative and educational development and initiate collaborative programming that reflects community interests.

500 S Dorset RoadTroy, OH 45373

www.arbogastpac.com

Siviq Scores

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

Liabilities / Assets

38th percentile

0.09x

Higher debt load relative to assets than 38% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

1.76x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

5th percentile

-63%

Higher net margin than 5% of similar nonprofits.

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

Top Officer Pay

18th percentile

$65,000

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

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

Asset Growth

21st percentile

-3.7%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

2nd percentile

-79%

Faster revenue growth than 2% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$11,656,524

Down $450,940 (-3.7%) from 2023

Liabilities

Down

$1,035,467

Down $77,771 (-7.0%) from 2023

Net Assets

Down

$10,621,057

Down $373,169 (-3.4%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin5th percentile

Revenue

Down

$589,094

Down $2,210,327 (-79%) from 2023

Expenses

Down

$961,932

Down $978,192 (-50%) from 2023

Net Income

Down

-$372,838

Down $1,232,135 (-143%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$15M$10M$5.0M$0Assets 2019: $5,534,087Liabilities 2019: $1Net Assets 2019: $5,534,0862019Assets 2020: $8,295,572Liabilities 2020: $1,137Net Assets 2020: $8,294,4352020Assets 2021: $13,554,532Liabilities 2021: $3,098,482Net Assets 2021: $10,456,0502021Assets 2022: $12,645,190Liabilities 2022: $2,510,261Net Assets 2022: $10,134,9292022Assets 2023: $12,107,464Liabilities 2023: $1,113,238Net Assets 2023: $10,994,2262023Assets 2024: $11,656,524Liabilities 2024: $1,035,467Net Assets 2024: $10,621,0572024

Highlighted filing

2024

Assets$11,656,524
Liabilities$1,035,467
Net Assets$10,621,057
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $5,786,370Expenses 2019: $252,284Net Income 2019: $5,534,0862019Revenue 2020: $2,997,260Expenses 2020: $236,911Net Income 2020: $2,760,3492020Revenue 2021: $2,835,124Expenses 2021: $673,509Net Income 2021: $2,161,6152021Revenue 2022: $1,278,755Expenses 2022: $1,599,876Net Income 2022: -$321,1212022Revenue 2023: $2,799,421Expenses 2023: $1,940,124Net Income 2023: $859,2972023Revenue 2024: $589,094Expenses 2024: $961,932Net Income 2024: -$372,8382024

Highlighted filing

2024

Revenue$589,094
Expenses$961,932
Net Income-$372,838
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,656,524
Liabilities
$1,035,467
Net assets
$10,621,057
Revenue
$589,094
Expenses
$961,932
Net income
-$372,838
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.7$1.04$10.6$0.59$0.96$0.37
2023Detailed filing. Detailed filing data is available for this year.$12.1$1.11$11.0$2.80$1.94$0.86
2022Detailed filing. Detailed filing data is available for this year.$12.6$2.51$10.1$1.28$1.60$0.32
2021Detailed filing. Detailed filing data is available for this year.$13.6$3.10$10.5$2.84$0.67$2.16
2020Detailed filing. Detailed filing data is available for this year.$8.30$0.00$8.29$3.00$0.24$2.76
2019Detailed filing. Detailed filing data is available for this year.$5.53$0.00$5.53$5.79$0.25$5.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Jun 30, 2024
Signed
Jan 30, 2025
Return Version
2023v6.0
Gross Receipts
$618,253
Mission and Program Overview

Mission

To provide a venue for performing and visual arts and special events for the greater miami valley region and schools. To inspire creative and educational development and initiate collaborative programming that reflects community interests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,671,102$11,461,216▼ $209,886
Cash and Non-Interest-Bearing Accounts$284,608$100,671▼ $183,937
Pledges and Grants Receivable$86,046$81,674▼ $4,372
Prepaid Expenses and Deferred Charges$65,708$12,963▼ $52,745
Total Assets$12,107,464$11,656,524▼ $450,940
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,073,158$986,756▼ $86,402
Accounts Payable and Accrued Expenses$40,080$48,711▲ $8,631
Total Liabilities$1,113,238$1,035,467▼ $77,771
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,994,226$10,621,057▼ $373,169
Total Net Assets Fund Balance$10,994,226$10,621,057▼ $373,169
Total Liabilities and Net Assets / Fund Balance$12,107,464$11,656,524▼ $450,940

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,236,335$1,396,394$12,632,729
Equipment$224,881$128,402$353,283
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeanne WardExecutive DiPT$65,000$65,000

Board Members and Trustees

NameTitle
Dave ArbogastPresident
Bob LybargerDirector
Ed PurvisDirector
Joe DickersonDirector
Mike BeamishDirector
Nicole ErnstDirector
Robbie DickersonDirector
Jeanne WardSecretary
Dianne RuhenkampTreasurer
Gary WilberVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$315,255
Program Service Revenue
$255,870
Investment Income
$60
Other Revenue
$17,909
All Other Contributions
$315,255
Change in Net Assets
$-372,838

Audited Revenue Reconciliation

Revenue per Audited Statements
$589,094
Total Revenue per Audited Statements
$589,094
Total Revenue per Form 990
$589,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$659,815
Salaries, Compensation, and Employee Benefits$302,117
Total Fundraising Expense$63,598
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$289,154--$289,154
Other Salaries and Wages$138,054$16,671$38,898$193,623
Current Officers, Directors, Trustees, and Key Employees$32,500$7,800$24,700$65,000
Payroll Taxes$43,494--$43,494
Occupancy$35,950--$35,950
Advertising$12,324$12,439-$24,763
Interest$23,830--$23,830
Insurance$8,025--$8,025
Office Expenses$6,379$69-$6,448
Other Expenses$6,068--$6,068
Information Technology$5,110--$5,110
All Other Expenses$3,775--$3,775
Conferences and Meetings$1,507--$1,507
Travel$471--$471
Total Functional Expenses$861,355$36,979$63,598$961,932

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$962,263
Expenses per Audited Statements$961,932
Total Expenses per Form 990$961,932
Expenses Not Reported on Form 990$331
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The tax return is approved by the board of directors for filing with the internal revenue service.”

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

“The conflict of interest is reviewed annually.”

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

“The board of directors reviews and approves salaries.”

Form 990, Page 6, Part VI, Line 19

“A copy of the tax return is provided upon request.”

Filing and Contact Details

Filer

Filer Name
The Arbogast Performing Arts Center
EIN
83-0889260
Address
500 S DORSET ROAD, TROY, OH 45373

Signing Officer

Name
Dave Arbogast
Title
President
Phone
9374188392
Signed
2025-01-30

Organization Details

Principal Officer
Dave Arbogast
Formed
2019
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
20
Volunteers
20

Preparer

Firm
Sam Brown CPA Inc
Address
PO BOX 1027, TROY, OH 45373-8027
Preparer
Sam B Brown
Phone
9378759510
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“To report financial information accourding to the audited financial statement.”

FORM 990 - ORGANIZATION'S MISSION

“To provide a venue for performing and visual arts and special events for the greater miami valley region and schools. To inspire creative and educational development and initiate collaborative programming that reflects community interests.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -331”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

“Book / tax depreciation difference 331”

Raw XML AppendixShowing 400 of 408 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt040080
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt048711
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A VENUE FOR PERFORMING AND VISUAL ARTS AND SPECIAL EVENTS FOR THE GREATER MIAMI VALLEY REGION AND SCHOOLS. TO INSPIRE CREATIVE AND EDUCATIONAL DEVELOPMENT AND INITIATE COLLABORATIVE PROGRAMMING THAT REFLECTS COMMUNITY INTERESTS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt012439
IRS990/AdvertisingGrp/ProgramServicesAmt012324
IRS990/AdvertisingGrp/TotalAmt024763
IRS990/AllOtherContributionsAmt0315255
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03775
IRS990/AllOtherExpensesGrp/TotalAmt03775
IRS990/AmendedReturnInd0X
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0JEANNE WARD
IRS990/BooksInCareOfDetail/PhoneNum09374188392
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0500 S DORSET ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0TROY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045373
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0284608
IRS990/CashNonInterestBearingGrp/EOYAmt0100671
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt024700
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt07800
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt032500
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt065000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01507
IRS990/ConferencesMeetingsGrp/TotalAmt01507
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt029159
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0315255
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt060
IRS990/CYOtherExpensesAmt0659815
IRS990/CYOtherRevenueAmt017909
IRS990/CYProgramServiceRevenueAmt0255870
IRS990/CYRevenuesLessExpensesAmt0-372838
IRS990/CYSalariesCompEmpBnftPaidAmt0302117
IRS990/CYTotalExpensesAmt0961932
IRS990/CYTotalFundraisingExpenseAmt063598
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0589094
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0289154
IRS990/DepreciationDepletionGrp/TotalAmt0289154
IRS990/Desc0THE APAC IS AN INDEPENDENT NON-PROFIT 501(C)(3) ORGANIZATION RUN BY A BOARD OF DIRECTORS FROM THE COMMUNITY. THE VENUE SEEKS TO SUPPORT ART AND ARTISTS FROM THE ENTIRE COMMUNITY, PROVIDING A VENUE FOR STUDENT AND COMMUNITY EDUCATION, FAMILY ENTERTAINMENT, AND POSITIVE INTERACTIVE SPACE FOR BUSINESSES AND ORGANIZATIONS TO HOLD EVENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt020
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0861355
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt032.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0JEANNE WARD
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVE ARBOGAST
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE BEAMISH
IRS990/Form990PartVIISectionAGrp/PersonNm3JOE DICKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBBIE DICKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5NICOLE ERNST
IRS990/Form990PartVIISectionAGrp/PersonNm6BOB LYBARGER
IRS990/Form990PartVIISectionAGrp/PersonNm7ED PURVIS
IRS990/Form990PartVIISectionAGrp/PersonNm8DIANNE RUHENKAMP
IRS990/Form990PartVIISectionAGrp/PersonNm9JEANNE WARD
IRS990/Form990PartVIISectionAGrp/PersonNm10GARY WILBER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt065000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0618253
IRS990/GrossSalesOfInventoryAmt046044
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt05110
IRS990/InformationTechnologyGrp/TotalAmt05110
IRS990/InsuranceGrp/ProgramServicesAmt08025
IRS990/InsuranceGrp/TotalAmt08025
IRS990/InterestGrp/ProgramServicesAmt023830
IRS990/InterestGrp/TotalAmt023830
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt060
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt060
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01524796
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011671102
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011461216
IRS990/LandBldgEquipCostOrOtherBssAmt012986012
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE A VENUE FOR PERFORMING AND VISUAL ARTS AND SPECIAL EVENTS FOR THE GREATER MIAMI VALLEY REGION AND SCHOOLS. TO INSPIRE CREATIVE AND EDUCATIONAL DEVELOPMENT AND INITIATE COLLABORATIVE PROGRAMMING THAT REFLECTS COMMUNITY INTERESTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01073158
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0986756
IRS990/NetAssetsOrFundBalancesBOYAmt010994226
IRS990/NetAssetsOrFundBalancesEOYAmt010621057
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt016885
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt016885
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt010994226
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt010621057
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt035950
IRS990/OccupancyGrp/TotalAmt035950
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt069
IRS990/OfficeExpensesGrp/ProgramServicesAmt06379
IRS990/OfficeExpensesGrp/TotalAmt06448
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-331
IRS990/OtherExpensesGrp/Desc0ARTIST
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3CONTRACT SERVICES
IRS990/OtherExpensesGrp/ProgramServicesAmt0231917
IRS990/OtherExpensesGrp/ProgramServicesAmt114986
IRS990/OtherExpensesGrp/ProgramServicesAmt27811
IRS990/OtherExpensesGrp/ProgramServicesAmt36068
IRS990/OtherExpensesGrp/TotalAmt0231917
IRS990/OtherExpensesGrp/TotalAmt114986
IRS990/OtherExpensesGrp/TotalAmt27811
IRS990/OtherExpensesGrp/TotalAmt36068
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01024
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01024
IRS990/OtherRevenueTotalAmt01024
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt038898
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016671
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0138054
IRS990/OtherSalariesAndWagesGrp/TotalAmt0193623
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt043494
IRS990/PayrollTaxesGrp/TotalAmt043494
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt086046
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt081674
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt065708
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012963
IRS990/PrincipalOfficerNm0DAVE ARBOGAST
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1FACILITIES RENTAL
IRS990/ProgramServiceRevenueGrp/Desc2ARTIST SHOW MERCHANDISE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0211496
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt143043
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21331
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0211496
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt143043
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21331
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0900804
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0190
IRS990/PYOtherExpensesAmt01281496
IRS990/PYOtherRevenueAmt02932
IRS990/PYProgramServiceRevenueAmt0374829
IRS990/PYRevenuesLessExpensesAmt0-321121
IRS990/PYSalariesCompEmpBnftPaidAmt0318380
IRS990/PYTotalExpensesAmt01599876
IRS990/PYTotalRevenueAmt01278755
IRS990/ReconcilationRevenueExpnssAmt0-372838
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0315255
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0900804
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02686537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02975778
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05786072
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012664446
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0856844
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt012664446
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0315255
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0900804
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02686537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02975778
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05786072
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012664446
IRS990ScheduleA/TotalSupportAmt012664446
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt011236335
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01396394
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt012632729
IRS990ScheduleD/EquipmentGrp/BookValueAmt0224881
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0128402
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0353283
IRS990ScheduleD/ExpensesNotReportedAmt0331
IRS990ScheduleD/ExpensesSubtotalAmt0961932
IRS990ScheduleD/OtherExpensesIncludedAmt0331
IRS990ScheduleD/RevenueSubtotalAmt0589094
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 331
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011461216
IRS990ScheduleD/TotalExpensesPerForm990Amt0961932
IRS990ScheduleD/TotalRevenuePerForm990Amt0589094
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0589094
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0962263
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO REPORT FINANCIAL INFORMATION ACCOURDING TO THE AUDITED FINANCIAL STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROVIDE A VENUE FOR PERFORMING AND VISUAL ARTS AND SPECIAL EVENTS FOR THE GREATER MIAMI VALLEY REGION AND SCHOOLS. TO INSPIRE CREATIVE AND EDUCATIONAL DEVELOPMENT AND INITIATE COLLABORATIVE PROGRAMMING THAT REFLECTS COMMUNITY INTERESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TAX RETURN IS APPROVED BY THE BOARD OF DIRECTORS FOR FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS AND APPROVES SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE TAX RETURN IS PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -331
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012107464
IRS990/TotalAssetsEOYAmt011656524
IRS990/TotalAssetsGrp/BOYAmt012107464
IRS990/TotalAssetsGrp/EOYAmt011656524
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0315255
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt063598
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036979
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0861355
IRS990/TotalFunctionalExpensesGrp/TotalAmt0961932
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01113238
IRS990/TotalLiabilitiesEOYAmt01035467
IRS990/TotalLiabilitiesGrp/BOYAmt01113238
IRS990/TotalLiabilitiesGrp/EOYAmt01035467
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010994226
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010621057
IRS990/TotalProgramServiceExpensesAmt0861355
IRS990/TotalProgramServiceRevenueAmt0255870
IRS990/TotalReportableCompFromOrgAmt065000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0273839
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0589094
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012107464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011656524
IRS990/TravelGrp/ProgramServicesAmt0471
IRS990/TravelGrp/TotalAmt0471
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.ARBOGASTPAC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE ARBOGAST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09374188392
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE ARBOGAST PERFORMING ARTS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0ARBO
ReturnHeader/Filer/EIN0830889260
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 S DORSET ROAD
ReturnHeader/Filer/USAddress/CityNm0TROY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045373
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0473123679
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SAM BROWN CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1027
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TROY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0453738027

Document Assets

No mirrored PDF or thumbnail assets are attached yet.