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← ARBOGAST PERFORMING ARTS CENTER

Form 990 for tax year 2022

Filed by ARBOGAST PERFORMING ARTS CENTER.

What the amendment changed

Compared with the return it replaced , filed 15 November 2023. 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
$1,236,052 changed to $1,278,755
Total expenses
$1,024,088 changed to $1,599,876
Contributions and grants received
$1,234,281 changed to $900,804
Program service revenue
$0 changed to $374,829
Other revenue
$1,581 changed to $2,932
Total assets, end of year
$12,610,974 changed to $12,645,190
Net assets or fund balances, end of year
$10,100,713 changed to $10,134,929
Program services expenses
$1,024,088 changed to $1,529,740
Management and general expenses
$0 changed to $16,185
Fundraising expenses
$0 changed to $53,951
Program service expenses (Part III)
$1,024,088 changed to $1,529,740

Totals

Total revenue
$1,278,755
Total expenses
$1,599,876
Contributions and grants received
$900,804
Grants paid
$0
Program service revenue
$374,829
Investment income
$190
Other revenue
$2,932
Total assets, end of year
$12,645,190
Total liabilities, end of year
$2,510,261
Net assets or fund balances, end of year
$10,134,929
Program services expenses (Part IX)
$1,529,740
Management and general expenses
$16,185
Fundraising expenses
$53,951
Program service expenses (Part III)
$1,529,740

Program services were 95.6% 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

    $900,804

  • 1g · Noncash contributions included above

    $7,500

  • 2a · Program service revenue: TICKET SALES

    total $280,988 · related or exempt $280,988

  • 2b · Program service revenue: FACILITIES RENTAL

    total $69,614 · related or exempt $69,614

  • 2c · Program service revenue: MEMBERSHIP

    total $21,250 · related or exempt $21,250

  • 2d · Program service revenue: ARTIST SHOW MERCHANDISE

    total $2,977 · related or exempt $2,977

  • 3 · Investment income

    total $190 · related or exempt $190

  • 10a · Gross sales of inventory

    $6,182

  • 10b · Cost of goods sold

    $4,601

  • 10c · Net income from sales of inventory

    total $1,581 · related or exempt $1,581

  • 11a · Other revenue: OTHER REVENUE

    total $1,351 · related or exempt $1,351

  • 11e · Other revenue, total

    $1,351

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $107,902 · program services $37,766 · management and general $16,185 · fundraising $53,951

  • 7 · Other salaries and wages

    total $187,797 · program services $187,797

  • 10 · Payroll taxes

    total $22,681 · program services $22,681

  • 12 · Advertising and promotion

    total $48,591 · program services $48,591

  • 13 · Office expenses

    total $19,889 · program services $19,889

  • 14 · Information technology

    total $6,000 · program services $6,000

  • 16 · Occupancy

    total $85,000 · program services $85,000

  • 19 · Conferences, conventions and meetings

    total $3,429 · program services $3,429

  • 20 · Interest

    total $103,288 · program services $103,288

  • 22 · Depreciation, depletion and amortization

    total $567,307 · program services $567,307

  • 23 · Insurance

    total $23,829 · program services $23,829

  • 24a · Other expenses: ARTIST

    total $332,258 · program services $332,258

  • 24b · Other expenses: CONTRACT SERVICES

    total $45,006 · program services $45,006

  • 24c · Other expenses: PROFESSIONAL FEES

    total $16,061 · program services $16,061

  • 24d · Other expenses: REPAIRS & MAINTENANCE

    total $12,886 · program services $12,886

  • 24e · All other expenses

    total $17,952 · program services $17,952

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $679,448 · end of year $155,237

  • 3 · Pledges and grants receivable

    beginning of year $548,142 · end of year $266,780

  • 9 · Prepaid expenses and deferred charges

    end of year $34,222

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

    $12,849,928

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

    $660,977

  • 10c · Land, buildings and equipment, net

    beginning of year $12,326,942 · end of year $12,188,951

  • 17 · Accounts payable and accrued expenses

    beginning of year $554,961 · end of year $28,484

  • 23 · Secured mortgages and notes payable

    beginning of year $2,543,521 · end of year $2,481,777

  • 27 · Net assets without donor restrictions

    beginning of year $10,456,050 · end of year $10,134,929

Mission and programs · 2022

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 $1,529,740

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • JEANNE WARD

    EXECUTIVE DI

    Total calculated
    $107,902
    From this org
    $107,902
    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

  • 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

  • BARB SUMMERS

    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
2022
Filed
3 May 2024
IRS schema version
2022v5.0
Source object
202401329349300410

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