2024-04-01T15:12:48-05:00 2023-06-30 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2022-07-01 237412338 CULTURE WORKS CULT 9372222787 31 SOUTH MAIN STREET A210 DAYTON OH 45402 LISA HANSON PRESIDENT AND CEO 9372222787 2024-02-05 1 LISA HANSON 999009999 1 LORANI OROBITG CPA P00664457 9372235247 2024-01-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LISA HANSON 110 NORTH MAIN STREET DAYTON OH 45402 1482846 0 X CULTUREWORKS.ORG X 1974 OH CULTURE WORKS IS THE FUNDING, ADVOCACY, AND SERVICE ORGANIZATION THAT PASSIONATELY INSPIRES, SUPPORTS, AND SUSTAINS ARTS AND CULTURE IN THE DAYTON REGION. 24 24 9 167 0 0 1163703 1414938 0 0 10216 9451 25 58457 1173944 1482846 579811 1042035 0 0 296201 318532 0 0 78861 357253 368208 1233265 1728775 -59321 -245929 3279032 3235858 563935 554406 2715097 2681452 X CULTURE WORKS IS THE FUNDING, ADVOCACY, AND SERVICE ORGANIZATION THAT PASSIONATELY INSPIRES, SUPPORTS, AND SUSTAINS ARTS AND CULTURE IN THE DAYTON REGION. 0 0 1295357 1042035 CAMPAIGN FOR THE ARTS:CULTURE WORKS FULFILS ITS UNITED ARTS FUND MISSION THROUGH THE CAMPAIGN FOR THE ARTS [CFTA]. CFTA IS A PROGRAM THAT TAKES THE ARTS INTO THE COMMUNITY AND BUILDS PARTNERSHIPS WITH INDIVIDUALS, CORPORATIONS, AND FOUNDATIONS. THESE ARTISTIC ENGAGEMENTS DRIVE FUNDRAISING THAT PROVIDES OPERATING SUPPORT THROUGH COMMUNITY ARTS GRANTS TO ARTS ORGANIZATIONS THROUGH-OUT THE MIAMI VALLEY AND ENSURE THAT RESIDENTS OF ALL AGES AND BACKGROUNDS ARE GIVEN THE OPPORTUNITY TO ENJOY THE RICH DIVERSITY OF ARTS THAT THE DAYTON REGION HAS TO OFFER. 247379 ARTS AWARENESS, ADVOCACY, AND PROGRAMMING:CULTURE WORKS PROMOTES ARTISTIC EVENTS AND PROGRAMS FACILITATED BY MORE THAN 300 ARTS AND CULTURAL ORGANIZATIONS ACROSS AN EIGHT-COUNTY SERVICE AREA THROUGH COMMUNITY PUBLICATIONS AND REGULAR COMMUNICATIONS WITH ITS STAKEHOLDERS. THE ORGANIZATION WORKS WITH ELECTED OFFICIALS AT THE LOCAL AND STATE LEVELS TO ADVOCATE FOR THE ARTS AND CULTURE SECTOR, COORDINATES AND COLLECTS DATA FOR ECONOMIC IMPACT STUDIES, CONNECTS EDUCATORS WITH LOCAL ARTS EDUCATION OPPORTUNITIES THROUGH ITS ARTSDEEP PROGRAM, AND CONNECTS BUSINESSES WITH INDIVIDUAL ARTISTS THROUGH WELLNESS INITIATIVES. IN ADDITION, CULTURE WORKS PARTNERS WITH THE NATIONAL ENDOWMENT FOR THE ARTS FOR CREATIVE PLACEMAKING PROJECTS AND WITH OTHER NON-PROFITS FOR ARTS-ALIGNED INITIATIVES. 1542736 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 46 0 1 9 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X LISA HANSON 9372222787 110 N MAIN ST SUITE 165 DAYTON OH 45402 SHERI SWORD IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 EILEEN CARR CHAIR 1.00 X X 0 0 0 SALLY STRUTHERS TRUSTEE 1.00 X 0 0 0 CHERI WILLIAMS SECRETARY 1.00 X X 0 0 0 CAROL LORANGER TRUSTEE 1.00 X 0 0 0 EMILY BROUGHTON TRUSTEE 1.00 X 0 0 0 GREGORY EWERS TRUSTEE 1.00 X 0 0 0 MICHAEL KING TRUSTEE 1.00 X 0 0 0 STACEY LAWSON VICE CHAIR 1.00 X X 0 0 0 DAVID LITTERAL TRUSTEE 1.00 X 0 0 0 JOHANNA HARTLEY TRUSTEE 1.00 X 0 0 0 BRIAN NELSON TRUSTEE 1.00 X 0 0 0 MELISSA PATSIAVOS TRUSTEE 1.00 X 0 0 0 MATTHEW SCARR TREASURER 1.00 X X 0 0 0 THOMAS THICKEL TRUSTEE 1.00 X 0 0 0 RICHARD VALENTINE TRUSTEE 1.00 X 0 0 0 MATT DUNN EX-OFFICIO 1.00 X 0 0 0 JOHN CURRAN TRUSTEE 1.00 X 0 0 0 SARAH CHAPMAN TRUSTEE 1.00 X 0 0 0 BRYAN GREENE TRUSTEE 1.00 X 0 0 0 PATRICK NUGENT EX-OFFICIO 1.00 X 0 0 0 JIM ARHNS TRUSTEE 1.00 X 0 0 0 MARY BANE TRUSTEE 1.00 X 0 0 0 BRANDY BATES TRUSTEE 1.00 X 0 0 0 JESSICA MEYERHOFER TRUSTEE 1.00 X 0 0 0 PAUL SPAIN TRUSTEE 1.00 X 0 0 0 LISA HANSON EXECUTIVE DIRECTOR 40.00 X 99442 0 0 99442 0 0 0 0 0 0 0 349545 1065393 51990 1414938 9451 9451 EMPLOYEE RETENTION CRE 900099 58457 58457 58457 1482846 58457 0 9451 1019535 1019535 22500 22500 105564 42226 26391 36947 184892 172188 -3769 16473 5717 4906 811 22359 16552 896 4911 68802 45868 22934 78592 72745 1450 4397 21722 21224 427 71 13483 4332 7854 1297 35422 28389 6036 997 34620 26914 6512 1194 13667 10418 2788 461 15708 13481 2227 6324 5416 1552 -644 MISCELLANEOUS 46584 24028 13247 9309 PRINTING 11476 11344 113 19 BANK CHARGES 8020 7944 65 11 ORGANIZATIONAL DEVELOPM 6152 5237 785 130 7636 5876 1510 250 1728775 1542736 107178 78861 345469 159699 251202 256062 26596 10703 7675 5100 81735 30673 58553 51062 390304 423684 2149571 2244605 49662 84943 3279032 3235858 49423 44898 318721 262127 45891 52323 149900 157435 0 37623 563935 554406 X 2038816 1925200 676281 756252 2715097 2681452 3279032 3235858 X -245929 28421 183863 X X 0 1 X 1 0 X 793047 651711 1106242 1163703 1414938 5129641 793047 651711 1106242 1163703 1414938 5129641 5129641 10203 8749 7259 10216 9451 45878 5000 780 25 58457 64262 5239781 0.97900 0.98890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 2134571 193396 88827 9535 2229605 2609353 -368423 86591 19768 2134571 2132885 580562 82639 21455 2609353 2208996 20373 78752 17732 2132885 2207729 97862 79193 17402 2208996 0.81670 0.18330 1 0 81735 30673 51062 51062 INVESTMENTS AT THE DAYTON FOUNDATION 2229605 F INVESTMENTS AT CWE 15000 F 2244605 OPERATING LEASE LIABILITY 37623 37623 X PART IV, LINE 2B: THE ORGANIZATION PREVIOUSLY RECEIVED A $250,000 PERMANENTLY RESTRICTED CONTRIBUTION WHICH THE DONOR STIPULATED THAT THE CONTRIBUTION BE HELD AS PART OF THE ORGANIZATION'S ENDOWMENT, AS A SEPERATE FUND FOR THE BENEFIT OF THE DAYTON PERFORMING ARTS ALLIANCE, THE SUCCESSOR OF THE DAYTON BALLET ASSOCIATION. THE FUND IS TO BE ADMINISTERED BY THE ORGANIZATION, WITH ALL INVESTMENT INCOME AWARDED TO THE DAYTON PERFORMING ARTS ALLIANCE FOLLOWING GUIDELINES ESTABLISHED BY THE DONOR. THE FUND BALANCE INCLUDES ACCUMULATED INVESTMENT INCOME OF $158,781 AND $146,595 AT JUNE 30, 2023 AND 2022 RESPECTIVELY. AS THIS ACCUMULATED INVESTMENT INCOME IS HELD FOR THE BENEFIT OF THE DAYTON PERFORMING ARTS ALLIANCE, A CORRESPONDING LIABILITY IS RECORDED ON THE STATEMENT OF FINANCIAL POSITION. PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS, TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THIS STATEMENT PROVIDES THAT A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY WHEN IT IS "MORE-LIKELY-THAN-NOT" THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING A POSITION THAT WOULD PLACE THE ORGANIZATION'S EXEMPT STATUS IN JEOPARDY, AS OF JUNE 30, 2023 AND 2022. 1 DAYTON PERFORMING ARTS ALLIANCE 126 N MAIN ST SUITE 210 DAYTON OH 45402 316000101 501(C)(3) 26660 0 GENERAL OPERATING SUPPORT DAYTON ART INSTITUTE 456 BELMONTE PARK NORTH DAYTON OH 45404 310537480 501(C)(3) 55180 0 GENERAL OPERATING SUPPORT MUSE MACHINE INC 126 N MAIN ST SUITE 310 DAYTON OH 45402 311028673 501(C)(3) 28830 0 GENERAL OPERATING SUPPORT THE HUMAN RACE THEATRE COMPANY 126 N MAIN ST SUITE 300 DAYTON OH 45402 311176135 501(C)(3) 25730 0 GENERAL OPERATING SUPPORT DAYTON CONTEMPORARY DANCE COMPANY 840 GERMANTOWN ST DAYTON OH 45402 237220259 501(C)(3) 48980 0 GENERAL OPERATING SUPPORT DAYTON PUBLIC RADIO INC DBA DISCOVER CLASSIC 126 N MAIN ST DAYTON OH 45402 311007460 501(C)(3) 26660 0 GENERAL OPERATING SUPPORT K12 GALLERY & TEJAS 341 SOUTH JEFFERSON ST DAYTON OH 45402 311459482 501(C)(3) 11315 0 GENERAL OPERATING SUPPORT SPRINGFIELD SYMPHONY ORCHESTRA 300 S FOUNTAIN AVE SPRINGFIELD OH 45506 316000540 501(C)(3) 26350 0 GENERAL OPERATING SUPPORT BACH SOCIETY OF DAYTON 126 N MAIN ST DAYTON OH 45402 010721543 501(C)(3) 5890 0 COMMUNITY ARTS DEVELOPMENT THE CONTEMPORARY DAYTON 25 WEST 4TH STREET DAYTON OH 45402 311332017 501(C)(3) 6532 0 COMMUNITY ARTS DEVELOPMENT POST-SECONDARY EDUCATIONAL SCHOLARSHIPS 10 22500 PART I, LINE 2: CULTURE WORKS UTILIZES AN OUTCOMES BASED GRANT PROCESS BY WHICH ALL APPLICANTS ARE EVALUATED. UNDER THIS SYSTEM, SIX GRANT PANELISTS REVIEW APPLICATIONS AND FINANCIAL INFORMATION (AUDITED FINANCIAL STATEMENTS, MOST RECENT FORM 990, CULTURAL DATA PROJECT FINANCIAL COMPARISONS, AND ANNUAL BUDGET INFORMATION.) PANELISTS ALSO ATTEND A PERFORMANCE OR EXHIBITION OF THE ORGANIZATION. EACH MAY, A GRANT PANEL REVIEW MEETING TAKES PLACE WHICH IS OPEN TO THE PUBLIC. DURING THIS MEETING THE PANELISTS EACH PROVIDE A SCORE FOR THE APPLICANT ORGANIZATIONS BASED ON THEIR INDIVIDUAL ASSESSMENT OF THREE CRITERIA AREAS: PUBLIC BENEFIT AND ACCESS (45 POINTS); ARTISTIC AND CULTURAL VIBRANCY (35 POINTS); AND ORGANIZATIONAL CAPACITY (20 POINTS). THE HIGHEST AND LOWEST SCORES ARE DROPPED AND THE REMAINDER ARE AVERAGED TO PROVIDE THE ORGANIZATION'S FINAL SCORE. THE ACTUAL AMOUNT OF FUNDING AWARDED TO EACH ORGANIZATION IS DETERMINED BY A MATHEMATICAL FUNDING FORMULA THAT TAKES INTO ACCOUNT THE SCORE THE ORGANIZATION RECEIVED, THE ORGANIZATION'S TOTAL ANNUAL BUDGET, THE NUMBER OF APPLICANT ORGANIZATIONS, AND THE TOTAL AMOUNT OF FUNDING AVAILABLE. X DISCOUNT SERVICES/PROFESSIONAL FEES 5 22050 X MAGAZINE/ADVERTISING 1 14400 X EVENTS 6 8220 X PARKING 2 7320 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE AND FINANCE COMMITTEES, AND THEN PROVIDED TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF TRUSTEES COMPLETE A DISCLOSURE STATEMENT EACH YEAR REGARDING POTENTIAL CONFLICTS OF INTEREST. THESE FORMS ARE REVIEWED ANNUALLY BY THE EXECUTIVE AND AUDIT COMMITTEES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION IS A MEMBER OF THE OHIO ASSOCIATION OF NONPROFIT ORGANIZATIONS (OANO) AND THE ASSOCIATION OF FUNDRAISING PROFESSIONALS (AFP), BOTH OF WHICH PROVIDE ANNUAL SALARY AND BENEFIT STUDIES TO THEIR MEMBERS. THESE STUDIES ARE REVIEWED TO BENCHMARK COMPENSATION, TO ENSURE THAT THE ORGANIZATION'S SALARY FOR ITS CEO IS IN LINE WITH OTHER COMPARABLE ORGANIZATIONS OF SIMILAR BUDGET SIZE. OANO AND AFP SALARY STUDIES ALSO EXTEND TO OTHER POSITIONS WITHIN NONPROFIT ORGANIZATIONS, AND ARE USED TO DETERMINE FAIR COMPENSATION FOR THE ENTIRE STAFF. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE POSTED TO THE WEBSITE. ALL GOVERNING DOCUMENTS, INCLUDING THE CONFLICT OF INTEREST POLICY, ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 183,861. ROUNDING 2. PART XII, LINE 2C THE EXECUTIVE COMMITTEE AND FINANCE COMMITTEE OVERSEE THE INDEPENDENT AUDITOR SELECTION. CW EVENTS INC 31 S MAIN STREET STE A210 DAYTON OH 45402 872419229 EVENT MANAGEMENT SERVICES OH C 1.00000 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 CW EVENTS INC J 8820 FMV CW EVENTS INC O 23287 FMV CW EVENTS INC Q 15769 FMV