Civic Intelligence

Salem Art Association

EIN 93-0421613 • 501(c)3 • Salem, OR

Profile

The mission of the salem art association is to actively engage the community in the appreciation of the arts through contemporary art exhibitions and events, arts education for youth and adults, and the preservation and interpretation of our shared cultural heritage.

600 Mission St SESalem, OR 97302

www.salemart.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.13x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.09x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.9%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

36th percentile

-1.6%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-20%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$564,661

Down $9,260 (-1.6%) from 2023

Liabilities

Up

$72,774

Up $21,957 (+43%) from 2023

Net Assets

Down

$491,887

Down $31,217 (-6.0%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin32nd percentile

Revenue

Down

$795,289

Down $198,393 (-20%) from 2023

Expenses

Down

$826,506

Down $398,187 (-33%) from 2023

Net Income

Up

-$31,217

Up $199,794 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$1.0M$500K$0Assets 2010: $540,279Liabilities 2010: $151,242Net Assets 2010: $389,0372010Assets 2011: $618,360Liabilities 2011: $203,652Net Assets 2011: $414,7082011Assets 2012: $645,291Liabilities 2012: $225,600Net Assets 2012: $419,6912012Assets 2013: $830,379Liabilities 2013: $312,974Net Assets 2013: $517,4052013Assets 2014: $829,724Liabilities 2014: $294,211Net Assets 2014: $535,5132014Assets 2015: $910,714Liabilities 2015: $309,866Net Assets 2015: $600,8482015Assets 2016: $731,979Liabilities 2016: $126,684Net Assets 2016: $605,2952016Assets 2017: $784,588Liabilities 2017: $85,370Net Assets 2017: $699,2182017Assets 2018: $720,599Liabilities 2018: $79,827Net Assets 2018: $640,7722018Assets 2019: $712,424Liabilities 2019: $71,710Net Assets 2019: $640,7142019Assets 2020: $726,674Liabilities 2020: $43,795Net Assets 2020: $682,8792020Assets 2021: $561,662Liabilities 2021: $30,715Net Assets 2021: $530,9472021Assets 2022: $710,556Liabilities 2022: $64,272Net Assets 2022: $646,2842022Assets 2023: $573,921Liabilities 2023: $50,817Net Assets 2023: $523,1042023Assets 2024: $564,661Liabilities 2024: $72,774Net Assets 2024: $491,8872024

Highlighted filing

2024

Assets$564,661
Liabilities$72,774
Net Assets$491,887
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,077,5802010Expenses 2011: $989,5742011Expenses 2012: $1,015,8802012Revenue 2013: $1,086,411Expenses 2013: $988,697Net Income 2013: $97,7142013Revenue 2014: $1,326,374Expenses 2014: $1,308,266Net Income 2014: $18,1082014Revenue 2015: $1,533,323Expenses 2015: $1,467,988Net Income 2015: $65,3352015Revenue 2016: $902,041Expenses 2016: $897,594Net Income 2016: $4,4472016Revenue 2017: $961,933Expenses 2017: $868,010Net Income 2017: $93,9232017Revenue 2018: $854,245Expenses 2018: $877,192Net Income 2018: -$22,9472018Revenue 2019: $854,206Expenses 2019: $854,264Net Income 2019: -$582019Revenue 2020: $599,563Expenses 2020: $557,398Net Income 2020: $42,1652020Revenue 2021: $459,105Expenses 2021: $609,029Net Income 2021: -$149,9242021Revenue 2022: $1,127,465Expenses 2022: $1,012,128Net Income 2022: $115,3372022Revenue 2023: $993,682Expenses 2023: $1,224,693Net Income 2023: -$231,0112023Revenue 2024: $795,289Expenses 2024: $826,506Net Income 2024: -$31,2172024

Highlighted filing

2024

Revenue$795,289
Expenses$826,506
Net Income-$31,217
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$564,661
Liabilities
$72,774
Net assets
$491,887
Revenue
$795,289
Expenses
$826,506
Net income
-$31,217
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.07$0.49$0.80$0.83$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.05$0.52$0.99$1.22$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.06$0.65$1.13$1.01$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$0.46$0.61$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.04$0.68$0.60$0.56$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.71$0.07$0.64$0.85$0.85$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.08$0.64$0.85$0.88$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.78$0.09$0.70$0.96$0.87$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.73$0.13$0.61$0.90$0.90$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.31$0.60$1.53$1.47$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.29$0.54$1.33$1.31$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.83$0.31$0.52$1.09$0.99$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.23$0.42$1.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.20$0.41$0.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.15$0.39$1.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$883,156
Mission and Program Overview

Mission

The mission of the salem art association is to actively engage the community in the appreciation of the arts through contemporary art exhibitions and events, arts education for youth and adults, and the preservation and interpretation of our shared cultural heritage.

Harnessing the power of the arts to expand creativity, improve lives, and foster a more vibrant and connected community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$385$60,543▲ $60,158
Cash and Non-Interest-Bearing Accounts$113,080$45,323▼ $67,757
Inventories for Sale or Use$6,270$6,270→ $0
Land, Buildings, and Equipment, Net$1,361$0▼ $1,361
Accounts Receivable$300--
Total Assets$573,921$564,661▼ $9,260
Other Assets Total$452,525$452,525→ $0
Liabilities
Accounts Payable and Accrued Expenses$49,817$70,254▲ $20,437
Other Liabilities$0$2,520▲ $2,520
Grants Payable$1,000--
Total Liabilities$50,817$72,774▲ $21,957
Net Assets / Fund Balance
Net Assets With Donor Restrictions$463,266$452,789▼ $10,477
Net Assets Without Donor Restrictions$59,838$39,098▼ $20,740
Total Net Assets Fund Balance$523,104$491,887▼ $31,217
Total Liabilities and Net Assets / Fund Balance$573,921$564,661▼ $9,260

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$128,216$128,216
Other Land Buildings$0$1,550$1,550
Other Assets Org$119,844--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Matthew BoulayExecutive DirectorPT$51,412$51,412

Board Members and Trustees

NameTitle
Lisa HarnischPresident
Jessica RameyVice President
Erica PuopoloDirector
Evelyn Briones SanchezDirector
Janet NeuburgDirector
Kathryn PawlickDirector
Ron RubelDirector
Sandra Hernandez-lomeliDirector
Emily AlimonosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$481,383
Program Service Revenue
$261,819
Investment Income
$499
Other Revenue
$51,588
All Other Contributions
$326,602
Change in Net Assets
$-31,217

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table5$6,859Donor Value
Other Non Cash Contri Table1$500Gift Card Value
Total Noncash Contributions6$7,359-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$468,989
Other Expenses$357,517
Total Fundraising Expense$136,764
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$229,788$35,337$88,246$353,371
Occupancy$49,168$13,506-$62,674
Fees for Services Other$52,258$4,985$56$57,299
Office Expenses$17,221$15,609$19,078$51,908
Current Officers, Directors, Trustees, and Key Employees$35,989$5,141$10,282$51,412
Advertising$36,722-$3,036$39,758
Payroll Taxes$23,957$3,650$8,890$36,497
Other Employee Benefits$18,011$2,771$6,927$27,709
Insurance-$16,554-$16,554
Fees for Services Accounting-$9,853-$9,853
Conferences and Meetings$5,387$168$72$5,627
Interest-$4,634-$4,634
Information Technology-$1,540-$1,540
Depreciation Depletion$1,354$4$4$1,362
Other Expenses$297$260$173$730
Travel$690--$690
Total Functional Expenses$575,730$114,012$136,764$826,506
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$4,935
Fundraising Direct Expenses$4,713
Fundraising Gross Income$3,873
Gaming Direct Expenses$500
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Salem Poetry Festival Funds Held in Trust$2,520
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, Part VI, Section A, Line 6

“Membership is open to any person or organization upon payment of annual dues. There is one class of members, each entitled to one vote on all matters for which a membership vote is required.”

Form 990, Part VI, Section A, Line 7A

“Members elect the board of directors at the annual meeting of the organization.”

Form 990, Part VI, Section B, Line 11B

“Tax filings are reviewed by the treasurer, executive director, and contracted bookkeeper before filing.”

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

“Directors are required to disclose potential conflicts of interest annually. Conflicts are addressed by the board of directors.”

Form 990, Part VI, Section C, Line 19

“Documents are available for review during ordinary business hours and some documents are available on the organization's website.”

Filing and Contact Details

Filer

Filer Name
Salem Art Association
EIN
93-0421613
Phone
5035812228
Address
600 MISSION ST SE, SALEM, OR 97302

Signing Officer

Name
Matthew Boulay
Title
Executive Director
Phone
5035812228
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Boulay
Formed
1938
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
23
Volunteers
787

Preparer

Firm
Redw LLC
Address
475 COTTAGE STREET NE SUITE 200, SALEM, OR 97301
Preparer
Ryan T Pasquarella CPA
Phone
5035817788
Supplemental Narrative

Financial Statement Notes

PART III, LINE 1A:

“The association is responsible for the care and maintenance of the historical objects and collections on display in the bush house museum, as well as objects in its custody for future display or interpretive purposes. The association has established policies which limit the disposal of any item from the collection. In addition, the association only accepts objects for its collection which either belonged to the bush family or is otherwise appropriate to the period. The association has a permanent collection of works of art, some of which were received as donations, while others were purchased. Donations and acquisitions of collections are held for public exhibition and education and the furtherance of public service, rather than financial gain. Each is catalogued, protected, kept unencumbered, cared for and preserved. Activities verifying their existence and assessing their condition are performed continuously. The collection is subject to a policy that requires the proceeds from sales of collection items to be used to acquire other items for the collection.”

PART III, LINE 4:

“Historical objects and art collections are on display in the bush house museum and galleries operated by the association that are open to the public. All items are held for public exhibition and education.”

Raw XML AppendixShowing 400 of 561 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/Desc0FOR MORE THAN 75 YEARS, THE SALEM ART ASSOCIATION HAS BEEN PRESENTING THE ANNUAL SALEM ART FAIR & FESTIVAL AS AN INTEGRAL PART OF THE REGION'S CULTURAL CALENDAR. THE EVENT DRAWS BETWEEN 15,000 AND 25,000 PEOPLE EACH YEAR. THE SALEM ART FAIR & FESTIVAL WAS STARTED IN 1949 AND IS NOW ONE OF THE LARGEST ART FAIRS IN OREGON AND THE PACIFIC NORTHWEST. OVER THE COURSE OF THREE DAYS, IT FEATURES APPROXIMATELY 200 ARTISTS, LIVE MUSIC, THEATRE AND DANCE ON MULTIPLE STAGES, A WINE AND BEER COURT, A VARIETY OF FOOD BOOTHS, A CHILDREN'S AREA, A PLANT SALE, AND MUCH MORE. THE SALEM ART FAIR AND FESTIVAL IS COMMITTED TO UPHOLDING THE IMPORTANCE OF THE FINE ARTS AND CRAFTS BY PROVIDING ACCESS TO A RANGE OF ARTISTIC MEDIUMS THAT APPEAL TO BOTH COMMITTED AND CASUAL ART LOVERS AND COLLECTORS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
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IRS990/MissionDesc0THE MISSION OF THE SALEM ART ASSOCIATION IS TO ACTIVELY ENGAGE THE COMMUNITY IN THE APPRECIATION OF THE ARTS THROUGH CONTEMPORARY ART EXHIBITIONS AND EVENTS, ARTS EDUCATION FOR YOUTH AND ADULTS, AND THE PRESERVATION AND INTERPRETATION OF OUR SHARED CULTURAL HERITAGE.
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IRS990/OtherExpensesGrp/Desc0ART FAIR PRODUCTION
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IRS990/PartialLiquidationInd00
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IRS990/PayrollTaxesGrp/FundraisingAmt08890
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IRS990/PayrollTaxesGrp/ProgramServicesAmt023957
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MATTHEW BOULAY
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0ART FAIR
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0LOCATED IN HISTORIC BUSH'S PASTURE PARK, THE BUSH BARN ART CENTER FEATURES THREE GALLERIES, A GIFT GALLERY, AND A PERMANENT COLLECTION. THE A.N. BUSH GALLERY PRESENTS MAJOR INTERPRETIVE EXHIBITIONS OF REGIONAL, NATIONAL, AND INTERNATIONAL ARTISTS. THE FOCUS GALLERY OFFERS A MORE INTIMATE SETTING SHOWCASING SMALL ONE-PERSON EXHIBITIONS AS WELL AS EXHIBITIONS HIGHLIGHTING COMMUNITY PARTNERSHIPS WITH OTHER CULTURAL ORGANIZATIONS. THE CAMAS GALLERY PROVIDES REGIONAL ARTISTS SEEKING GALLERY REPRESENTATION AND PROFESSIONAL DEVELOPMENT SUPPORT WITH THE VENUE AND SERVICES THEY NEED TO THRIVE PROFESSIONALLY. OUR EXHIBITIONS FEATURE FINE ART AND CRAFTS BY ARTISTS LIVING OR WORKING IN THE PACIFIC NORTHWEST AND BEYOND. THE BUSH BARN ART CENTER PROVIDES ENRICHING ARTISTIC EXPERIENCES FOR VIEWERS OF ALL AGES, FOSTERING A LIFE-LONG APPRECIATION FOR VISUAL ART. EXHIBITIONS ARE ALWAYS FREE AND OPEN TO THE PUBLIC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0189958
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt035738
IRS990/ProgSrvcAccomActy3Grp/Desc0THE SALEM ART ASSOCIATION'S COMMUNITY ARTS EDUCATION PROGRAM AIMS TO SUPPORT A BROAD RANGE OF DYNAMIC LOCAL ARTS PROJECTS. MOST NOTABLY, CAE ENGAGES THOUSANDS OF STUDENTS, ADMINISTRATORS, TEACHERS AND PARENTS EACH YEAR THROUGH OUR ARTISTS IN THE SCHOOLS INITIATIVE AND THE HIGH SCHOOL MENTORSHIP PROGRAM. WITH THE 2016 RENOVATIONS OF THE ANNEX AND AT THE BUSH BARN ART CENTER CAE PROGRAMMING HAS EXPANDED. THE NEWLY RENOVATED BUSH BARN ANNEX NOW SERVES AS THE HEADQUARTERS FOR SAA'S CAE PROGRAM AND FEATURES A DEDICATED STUDIO SPACE FOR A YEAR-ROUND ARTIST-IN-RESIDENCE PROGRAM, AND A MAIN SPACE FOR ART WORKSHOPS, EXHIBITIONS, CLASSES AND OTHER PROGRAMMING.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt056297
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE HISTORIC BUSH HOUSE MUSEUM IS PRESERVED AND INTERPRETED TO EXPLORE THE LIVES AND LEGACY OF SALEM'S BUSH FAMILY, THE EARLY DEVELOPMENT OF SALEM, AND THE HISTORY AND DIVERSITY OF EARLY OREGON. THE ROOMS ARE FURNISHED WITH A SIGNIFICANT NUMBER OF THE BUSH FAMILY'S ORIGINAL FURNISHINGS TO SHOW WHAT THE HOUSE LOOKED LIKE AROUND 1913. THE HOUSE WAS MODERN WHEN IT WAS BUILT, WITH GAS LIGHTING, INDOOR PLUMBING, AND A CENTRAL HEATING SYSTEM; AS THE HOME OF A WEALTHY FAMILY, IT DOESN'T REFLECT THE LIFESTYLE OF MOST OREGONIANS LIVING IN THAT ERA. SALEM ART ASSOCIATION HAS STARTED THE PROCESS OF RE-EXAMINING THE LIFE AND CONTRIBUTIONS OF ASAHEL BUSH WHOSE RACIST RHETORIC AND SUPPORT OF EXCLUSIONARY GOVERNMENT STRUCTURES STILL IMPACTS NATIVE AMERICANS AND COMMUNITIES OF COLOR TODAY AND FINDING WAYS TO DE-EMPHASIZE HIS INDIVIDUAL STORY WHILE CREATING SPACE FOR THE STORIES OF SALEM'S DIVERSE EARLY COMMUNITIES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt040633
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0HISTORICAL COLLECTION OF MUSEUM

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