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← ARBOGAST PERFORMING ARTS CENTER

Form 990 for tax year 2023

Filed by ARBOGAST PERFORMING ARTS CENTER.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 30 January 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$679,388 changed to $589,094
Total expenses
$1,090,810 changed to $961,932
Contributions and grants received
$336,779 changed to $315,255
Program service revenue
$325,579 changed to $255,870
Investment income
$450 changed to $60
Other revenue
$16,580 changed to $17,909
Total assets, end of year
$11,610,097 changed to $11,656,524
Total liabilities, end of year
$1,027,293 changed to $1,035,467
Net assets or fund balances, end of year
$10,582,804 changed to $10,621,057
Program services expenses
$1,020,261 changed to $861,355
Management and general expenses
$26,438 changed to $36,979
Fundraising expenses
$44,111 changed to $63,598
Program service expenses (Part III)
$1,020,261 changed to $861,355

Totals

Total revenue
$679,388
Total expenses
$1,090,810
Contributions and grants received
$336,779
Grants paid
$0
Program service revenue
$325,579
Investment income
$450
Other revenue
$16,580
Total assets, end of year
$11,610,097
Total liabilities, end of year
$1,027,293
Net assets or fund balances, end of year
$10,582,804
Program services expenses (Part IX)
$1,020,261
Management and general expenses
$26,438
Fundraising expenses
$44,111
Program service expenses (Part III)
$1,020,261

Program services were 93.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $336,779

  • 2a · Program service revenue: TICKET SALES

    total $254,305 · related or exempt $254,305

  • 2b · Program service revenue: FACILITIES RENTAL

    total $43,043 · related or exempt $43,043

  • 2c · Program service revenue: MEMBERSHIP

    total $26,900 · related or exempt $26,900

  • 2d · Program service revenue: ARTIST SHOW MERCHANDISE

    total $1,331 · related or exempt $1,331

  • 3 · Investment income

    total $60 · related or exempt $60

  • 7a · Gross sales of assets other than inventory

    other assets $390

  • 7c · Gain or loss

    other assets $390

  • 7d · Net gain or loss

    total $390 · related or exempt $390

  • 10a · Gross sales of inventory

    $46,044

  • 10b · Cost of goods sold

    $30,488

  • 10c · Net income from sales of inventory

    total $15,556 · related or exempt $15,556

  • 11a · Other revenue: OTHER REVENUE

    total $1,024 · related or exempt $1,024

  • 11e · Other revenue, total

    $1,024

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $116,082 · program services $58,041 · management and general $13,930 · fundraising $44,111

  • 7 · Other salaries and wages

    total $246,535 · program services $246,535

  • 10 · Payroll taxes

    total $43,494 · program services $43,494

  • 12 · Advertising and promotion

    total $24,763 · program services $12,324 · management and general $12,439

  • 13 · Office expenses

    total $6,448 · program services $6,379 · management and general $69

  • 14 · Information technology

    total $5,110 · program services $5,110

  • 16 · Occupancy

    total $35,950 · program services $35,950

  • 17 · Travel

    total $471 · program services $471

  • 19 · Conferences, conventions and meetings

    total $1,507 · program services $1,507

  • 20 · Interest

    total $27,744 · program services $27,744

  • 22 · Depreciation, depletion and amortization

    total $289,012 · program services $289,012

  • 23 · Insurance

    total $8,025 · program services $8,025

  • 24a · Other expenses: ARTIST

    total $231,917 · program services $231,917

  • 24b · Other expenses: MISCELLANEOUS EXPENSE

    total $21,957 · program services $21,957

  • 24c · Other expenses: REPAIRS & MAINTENANCE

    total $14,426 · program services $14,426

  • 24d · Other expenses: TELEPHONE

    total $7,811 · program services $7,811

  • 24e · All other expenses

    total $9,558 · program services $9,558

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $284,608 · end of year $100,672

  • 3 · Pledges and grants receivable

    beginning of year $86,046 · end of year $74,906

  • 9 · Prepaid expenses and deferred charges

    beginning of year $65,708 · end of year $12,963

  • 10a · Land, buildings and equipment: cost or other basis

    $12,906,413

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,562,240

  • 10c · Land, buildings and equipment, net

    beginning of year $11,671,102 · end of year $11,344,173

  • 15 · Other assets

    end of year $77,383

  • 17 · Accounts payable and accrued expenses

    beginning of year $40,080 · end of year $40,537

  • 23 · Secured mortgages and notes payable

    beginning of year $1,073,158 · end of year $986,756

  • 27 · Net assets without donor restrictions

    beginning of year $10,994,226 · end of year $10,582,804

Mission and programs · 2023

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.

  • THE 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.

    Expenses $1,020,261

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • JEANNE WARD

    EXECUTIVE DI

    Total calculated
    $116,082
    From this org
    $116,082
    From related orgs
    $0
    Other
    $0
    Hours/week
    32

  • DAVE ARBOGAST

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • MIKE BEAMISH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • JOE DICKERSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ROBBIE DICKERSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • NICOLE ERNST

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • BOB LYBARGER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ED PURVIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • DIANNE RUHENKAMP

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • JEANNE WARD

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • GARY WILBER

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.0
Source object
202413209349315101

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