Civic Intelligence

Downbeat Musical Arts Centre

EIN 86-2282805 • 501(c)3 • Warren, OH

Pub. 78 Eligible
1171 East Market StWarren, OH 44483

www,downbeatmusicalartscentre.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

44th percentile

-0.4%

Higher net margin than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

34th percentile

-15%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

99th percentile

1436%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$90,708

Up $940 (+1.0%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$90,708

Up $940 (+1.0%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin44th percentile

Revenue

Down

$8,341

Down $22,659 (-73%) from 2024

Expenses

Up

$29,296

Up $21,327 (+268%) from 2024

Net Income

Down

-$20,955

Down $43,986 (-191%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$100K$50K$0Assets 2021: $248Liabilities 2021: $0Net Assets 2021: $2482021Assets 2022: $212Liabilities 2022: $0Net Assets 2022: $2122022Assets 2023: $10,497Liabilities 2023: $0Net Assets 2023: $10,4972023Assets 2024: $89,768Net Assets 2024: $89,7682024Assets 2025: $90,708Net Assets 2025: $90,7082025

Highlighted filing

2025

Assets$90,708
Liabilities-
Net Assets$90,708
Open 2025 Filing

Operations Trend

Revenue Growth99th percentile

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

$40K$20K$0-$20K-$40KRevenue 2021: $651Expenses 2021: $403Net Income 2021: $2482021Revenue 2022: $10,000Expenses 2022: $10,036Net Income 2022: -$362022Revenue 2023: $30,000Expenses 2023: $19,715Net Income 2023: $10,2852023Revenue 2024: $31,000Expenses 2024: $7,969Net Income 2024: $23,0312024Revenue 2025: $8,341Expenses 2025: $29,296Net Income 2025: -$20,9552025

Highlighted filing

2025

Revenue$8,341
Expenses$29,296
Net Income-$20,955
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$90,708
Liabilities
-
Net assets
$90,708
Revenue
$8,341
Expenses
$29,296
Net income
-$20,955
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$90.7$90.7$8.34$29.3$21.0
2024Detailed filing. Detailed filing data is available for this year.$89.8$89.8$31.0$7.97$23.0
2023Detailed filing. Detailed filing data is available for this year.$10.5$0.00$10.5$30.0$19.7$10.3
2022Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$10.0$10.0$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.65$0.40$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 8, 2026
Return Version
2025v4.1
Gross Receipts
$8,341
Mission and Program Overview

Mission

See Schedule O

Program Services

DescriptionGrantsExpenses
We are a professional music rehearsal facility offering fully equipped rehearsal studios, live performance video streaming, musical production, music mentoring, lessons clinics.--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARIANO LONGOPresidentPT$0--
MARTIN COHENVice PresidentPT$0--
CALEB SHAWDirector Of MarketingPT$0--
CHRISTINE CELLA LONGOCFOPT$0--
CHRISTINE GLENNSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Downbeat Musical Arts Centre
EIN
86-2282805
In Care Of
% MARIANO LONGO
Address
1171 EAST MARKET ST, WARREN, OH 44483

Signing Officer

Name
Mariano Longo
Title
President
Signed
2026-04-08
Discuss with paid preparer
Yes

Preparer

Firm
Donnie Castleman Ea
Address
1055 COLLEGE HEIGHTS CT, HENDERSON, NV 89002
Preparer
Donnie Castleman
Phone
7027432277
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Travel 100”

Form 990-EZ, Part I, Line 16, Other Expenses

“Depreciation 2,378”

Form 990-EZ, Part I, Line 16, Other Expenses

“OFFICE EXPENSE 3,357”

Form 990-EZ, Part I, Line 16, Other Expenses

“BANK FEES 165”

Form 990-EZ, Part I, Line 16, Other Expenses

“EQUIPMENT REPAIRS 156”

Form 990-EZ, Part I, Line 16, Other Expenses

“SMALL EQUIPMENT 219”

Form 990-EZ, Part I, Line 16, Other Expenses

“SUBCONTRACT LABOR 9,763”

Form 990-EZ, Part I, Line 16, Other Expenses

“DONATIONS 130”

Form 990-EZ, Part I, Line 20, Net Assets

“Construction, building purchase, utilities 21,309”

Raw XML Appendix184 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum07024990595
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NILES
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/LandAndBuildingsGrp/EOYAmt090288
IRS990EZ/LoansToFromOfficersAmt022706
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IRS990EZ/OccupancyRentUtltsAndMaintAmt013028
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0015.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2015.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARIANO LONGO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARTIN COHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CALEB SHAW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRISTINE CELLA LONGO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHRISTINE GLENN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR OF MARKETING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CFO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt021309
IRS990EZ/OtherExpensesTotalAmt016268
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0See Schedule O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0We are a professional music rehearsal facility offering fully equipped rehearsal studios, live performance video streaming, musical production, music mentoring, lessons clinics.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt029296
IRS990EZ/TotalRevenueAmt08341
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www,downbeatmusicalartscentre.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt031047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt031000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt030000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0104607
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02560
IRS990ScheduleA/PublicSupportTotal509Amt0104607
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt031047
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt030000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02560
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02560
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02560
IRS990ScheduleA/TotalSupportAmt02560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt031047
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt031000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt030000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02560
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0104607
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
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt021706
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt11000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0RENOVATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1GRANT WRITER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt021706
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MARIANO LONGO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1CHRISTINA LONGO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt022706
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Travel 100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation 2,378
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE EXPENSE 3,357
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES 165
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EQUIPMENT REPAIRS 156
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SMALL EQUIPMENT 219
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUBCONTRACT LABOR 9,763
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DONATIONS 130
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CONSTRUCTION, BUILDING PURCHASE, UTILITIES 21,309
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 20, Net Assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIANO LONGO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DOWNBEAT MUSICAL ARTS CENTRE
ReturnHeader/Filer/BusinessNameControlTxt0DOWN
ReturnHeader/Filer/EIN0862282805
ReturnHeader/Filer/InCareOfNm0% MARIANO LONGO
ReturnHeader/Filer/USAddress/AddressLine1Txt01171 EAST MARKET ST
ReturnHeader/Filer/USAddress/CityNm0WARREN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044483
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810942744
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DONNIE CASTLEMAN EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01055 COLLEGE HEIGHTS CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HENDERSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd089002
ReturnHeader/PreparerPersonGrp/PhoneNum07027432277
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONNIE CASTLEMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-04-08T12:50:11-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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