2024-03-21T08:44:48-04:00 2023-07-31 341639529 MCMANUS DOSEN & CO 7251 ENGLE RD STE 406 MIDDLEBURG HEIGHTS OH 441303400 990 2022-08-01 340834212 THE FINE ARTS ASSOCIATION FINE 4409517500 38660 MENTOR AVENUE WILLOUGHBY OH 44094 PAUL HOLM CEO 4409517500 2024-03-20 true PAUL HOLM 999009999 false MICHAEL D MCMANUS CPA P00299019 4402433400 2024-03-20 2022 2023-04-26 12:10:37Z PAUL HOLM 38660 MENTOR AVENUE WILLOUGHBY OH 44094 2528869 false X WWW.FINEARTSASSOCIATION.ORG X 1957 OH THE FINE ARTS ASSOCIATION SERVES THE COMMUNITY BY ENHANCING LIVES THROUGH ARTS EDUCATION, THERAPIES, PERFORMANCE, COMMUNITY PARTNERSHIPS AND ADVOCACY. 23 23 96 125 0 362118 348114 1021463 1450782 228547 173599 22704 514561 1634832 2487056 0 0 1560183 1723680 0 111113 658204 792916 2218387 2516596 -583555 -29540 5808862 6486020 494234 1219627 5314628 5266393 X THE FINE ARTS ASSOCIATION SERVES THE COMMUNITY BY ENHANCING LIVES THROUGH ARTS EDUCATION, THERAPIES, PERFORMANCE, COMMUNITY PARTNERSHIPS AND ADVOCACY. false false 1753656 1308502 THE FINE ARTS ASSOCIATION (FAA) WAS FOUNDED IN 1957 TO BRING QUALITY ARTS PROGRAMMING TO NORTHEAST OHIO. FAA PROVIDES ARTS EDUCATION CLASSES AND LESSONS IN MUSIC, VISUAL ART, DANCE, THEATRE, MUSIC THERAPY AND ART THERAPY TO STUDENTS OF ALL AGES BOTH ONSITE AND OFFSITE IN FOUR COUNTIES. CURRENTLY, 1,500 STUDENTS OF ALL AGES STUDY WEEKLY AT FAA. ADDITIONALLY, FAA PRODUCES THE THEATRE FOR HEALTHY LIVING PROGRAM WHICH IS A HANDS-ON THEATRE EDUCATION EXPERIENCE FOR STUDENTS IN GRADES 6-12 THAT ADDRESSES SOCIAL ISSUES SUCH AS DRUG AND ALCOHOL ABUSE. THIS PROGRAM IS SPONSORED BY GRANTS AND IS FREE TO PARTICIPATING SCHOOLS. FAA SERVES STUDENTS OF ALL ABILITIES AND OFFERS MANY SCHOLARSHIPS TO OFFSET THE COST OF INSTRUCTION. OVER 60,000 INDIVIDUALS ARE SERVED EACH YEAR BY FAA THROUGH EDUCATION AND PERFORMANCE BY 65 PROFESSIONAL INSTRUCTORS. 411352 142280 FAA PRODUCES SEVEN THEATRE PRODUCTIONS EACH YEAR WITH FOUR BEING GEARED TOWARD FAMILIES. AREA SCHOOLS ARE INVITED TO ATTEND THESE PRODUCTIONS AT A REDUCED COST TO INTRODUCE CHILDREN TO LIVE THEATRE. IN ADDITION TO OUR THEATRICAL PRODUCTIONS, WE OFFER OTHER PERFORMANCES GEARED TO AUDIENCES OF ALL AGES. WE HAVE A TEEN IMPROV TROUPE THAT PERFORMS THREE TIMES EACH YEAR, WE HAVE A COMMUNITY CHORUS THAT PERFORMS AT A LOCAL CHURCH, WE HAVE OUTSIDE GROUPS LIKE THE BRASS BAND OF THE WESTERN RESERVE AND THE COASTLINERS OF THE NORTH COAST MEN'S CHORUS PERFORM CONCERTS, AND WE HAVE THREE ONSITE CONCERTS THAT ARE FREE TO THE PUBLIC IN WHICH WE TAKE UP A FREE WILL OFFERING THAT DIRECTLY SUPPORT OUR SCHOLARSHIP FUNDS TO HELP THOSE WHO ARE IN NEED RECEIVE ARTS PROGRAMMING. ALL IN ALL WE HAVE 9 ADDITIONAL EVENTS THAT DON'T FIT IN THE "THEATRICAL" CATEGORY. THERE IS ALSO SENIOR SERIES, A DAYTIME MATINEE SERIES OF CONCERTS AND THEATRICAL PRODUCTIONS SERVING THE SENIOR POPULATION. FAA IS COMMITTED TO PROVIDING ARTS EXPERIENCES TO UNDERSERVED STUDENTS OF ALL AGES AND ABILITIES. 2165008 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 28 0 true 96 true false false false false false true true false false false false false false false false X 23 23 true false false false false false false true true false false true true true true true true true true false OH X WILLIAM EVERSOLE 4409517500 38660 MENTOR AVENUE WILLOUGHBY OH 44094 PAUL HOLM CEO 40.00 X 86558 0 10186 WILLIAM EVERSOLE CONTROLLER 40.00 X 40558 0 3159 SUZANNE BENET MANAGER OF F 40.00 X 33737 0 1364 ERIC BARBE 1ST VICE PRE 1.00 X X 0 0 0 HEIDI BALDWIN DIRECTOR 1.00 X X 0 0 0 STEPHEN BAUM MD DIRECTOR 1.00 X 0 0 0 FRED BURTON DIRECTOR 1.00 X 0 0 0 HOMER CHISHOLM DIRECTOR 1.00 X 0 0 0 ELIA DE LA GARZA DIRECTOR 1.00 X 0 0 0 JAMES W GARRETT DIRECTOR 1.00 X 0 0 0 MARVIS GILLISON DIRECTOR EME 1.00 X 0 0 0 SCOTT HACKENBERG DIRECTOR 1.00 X 0 0 0 ROBIN HOPKINS DIRECTOR 1.00 X 0 0 0 JACK KAPALKA DIRECTOR 1.00 X 0 0 0 HARRY D KEAGLER DIRECTOR EME 1.00 X 0 0 0 MICHAEL LAURIO TREASURER 1.00 X X 0 0 0 ALI PHELPS DIRECTOR 1.00 X 0 0 0 BRYON PIKE DIRECTOR 1.00 X 0 0 0 ROBERT RANALLO ADVISORY DIR 1.00 X 0 0 0 TERESA REID DIRECTOR 1.00 X 0 0 0 JOHN ROGERS DIRECTOR 1.00 X 0 0 0 NOELLE SIERADZKI 2ND VICE PRE 1.00 X X 0 0 0 ROY SMITH PRESIDENT 1.00 X X 0 0 0 DAVID STEGER SECRETARY 1.00 X X 0 0 0 JANE DENSMORE STEGER DIRECTOR 1.00 X 0 0 0 JESSE STYLES DIRECTOR 1.00 X 0 0 0 CAROLINE TAICH DIRECTOR 1.00 X 0 0 0 ELENI VOSICKY DIRECTOR 1.00 X 0 0 0 ERICA WIGTON DIRECTOR 1.00 X 0 0 0 160853 14709 false false false 75000 43875 229239 348114 CLASS TUITION AND FEES 1308502 1308502 PERFORMANCE INCOME 142280 142280 1450782 132864 132864 40735 41813 41813 40735 40735 40735 10965 10965 EMPLOYEE RETENTION CREDITS 469093 469093 VENDING AND OTHER 34503 34503 503596 2487056 1995113 132864 175584 159916 8419 7249 1330789 1211611 63808 55370 102233 84039 9688 8506 115074 100027 5246 9801 54965 53079 794 1092 4273 34 4019 220 9409 9409 160469 112784 31790 15895 22166 15516 4433 2217 PROFESSIONAL FEES 127972 89598 37121 1253 REPAIRS AND MAINTENANCE 98052 85940 4989 7123 SUPPLIES 97686 82166 13626 1894 UTILITIES 70784 70784 147140 99514 47133 493 2516596 2165008 240475 111113 93402 448046 64864 258782 78252 165855 240 29624 32414 6142406 3097289 3045993 3045117 1978838 2003832 47245 34271 470404 497703 5808862 6486020 92269 420502 163741 622807 45000 145776 142046 47448 34272 494234 1219627 X 5314628 3632696 1633697 5314628 5266393 5808862 6486020 -29540 -18695 X false true X true false X 648475 651206 479755 362118 348114 2489668 648475 651206 479755 362118 348114 2489668 2489668 51631 50303 45868 42088 132864 322754 2812422 5799551 0.88520 0.91340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1864015 106125 128033 1842107 2462260 -171303 426942 1864015 2086682 494910 119332 2462260 2098316 115503 127137 2086682 2104360 119428 125472 2098316 0.50000 0.50000 true false 28418 28418 5272118 2600005 2672113 841870 497284 344586 3045117 BENEFICAL INTEREST IN PERPETUAL TRUS 497703 497703 CAPITAL LEASE OBLIGATION 34272 34272 X 2468361 -18695 -18695 2487056 2487056 2516596 2516596 2516596 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE ISSUED DETERMINATION LETTERS EXEMPTING BOTH THE FINE ARTS ASSOCIATION AND THE NOFAF FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THESE LETTERS WERE ISSUED BASED ON INFORMATION SUPPLIED BY THE ORGANIZATIONS UNDER THE ASSUMPTION THAT THEIR OPERATIONS WILL BE AS STATED IN THEIR APPLICATION FOR EXEMPTION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATE OF AMERICA REQUIRE ORGANIZATION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND THE ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2020. FORM 990, PAGE 2, PART III, LINE 4A THE FINE ARTS ASSOCIATION (FAA) WAS FOUNDED IN 1957 TO BRING QUALITY ARTS PROGRAMMING TO NORTHEAST OHIO. FAA PROVIDES ARTS EDUCATION CLASSES AND LESSONS IN MUSIC, VISUAL ART, DANCE, THEATRE, MUSIC THERAPY AND ART THERAPY TO STUDENTS OF ALL AGES BOTH ONSITE AND OFFSITE IN FOUR COUNTIES. CURRENTLY, 1,500 STUDENTS OF ALL AGES STUDY WEEKLY AT FAA. ADDITIONALLY, FAA PRODUCES THE THEATRE FOR HEALTHY LIVING PROGRAM WHICH IS A HANDS-ON THEATRE EDUCATION EXPERIENCE FOR STUDENTS IN GRADES 6-12 THAT ADDRESSES SOCIAL ISSUES SUCH AS DRUG AND ALCOHOL ABUSE. THIS PROGRAM IS SPONSORED BY GRANTS AND IS FREE TO PARTICIPATING SCHOOLS. FAA SERVES STUDENTS OF ALL ABILITIES AND OFFERS MANY SCHOLARSHIPS TO OFFSET THE COST OF INSTRUCTION. OVER 60,000 INDIVIDUALS ARE SERVED EACH YEAR BY FAA THROUGH EDUCATION AND PERFORMANCE BY 65 PROFESSIONAL INSTRUCTORS. FORM 990, PAGE 2, PART III, LINE 4B FAA PRODUCES SEVEN THEATRE PRODUCTIONS EACH YEAR WITH FOUR BEING GEARED TOWARD FAMILIES. AREA SCHOOLS ARE INVITED TO ATTEND THESE PRODUCTIONS AT A REDUCED COST TO INTRODUCE CHILDREN TO LIVE THEATRE. IN ADDITION TO OUR THEATRICAL PRODUCTIONS, WE OFFER OTHER PERFORMANCES GEARED TO AUDIENCES OF ALL AGES. WE HAVE A TEEN IMPROV TROUPE THAT PERFORMS THREE TIMES EACH YEAR, WE HAVE A COMMUNITY CHORUS THAT PERFORMS AT A LOCAL CHURCH, WE HAVE OUTSIDE GROUPS LIKE THE BRASS BAND OF THE WESTERN RESERVE AND THE COASTLINERS OF THE NORTH COAST MEN'S CHORUS PERFORM CONCERTS, AND WE HAVE THREE ONSITE CONCERTS THAT ARE FREE TO THE PUBLIC IN WHICH WE TAKE UP A FREE WILL OFFERING THAT DIRECTLY SUPPORT OUR SCHOLARSHIP FUNDS TO HELP THOSE WHO ARE IN NEED RECEIVE ARTS PROGRAMMING. ALL IN ALL WE HAVE 9 ADDITIONAL EVENTS THAT DON'T FIT IN THE "THEATRICAL" CATEGORY. THERE IS ALSO SENIOR SERIES, A DAYTIME MATINEE SERIES OF CONCERTS AND THEATRICAL PRODUCTIONS SERVING THE SENIOR POPULATION. FAA IS COMMITTED TO PROVIDING ARTS EXPERIENCES TO UNDERSERVED STUDENTS OF ALL AGES AND ABILITIES. FORM 990, PAGE 6, PART VI, LINE 2 DAVID STEGER JANE DENSMORE STEGER TRUSTEE TRUSTEE SPOUSE FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATIONS' PROCESS IS TO FURNISH THE GOVERNING BODY WITH A COPY OF THE 990 FOR REVIEW AND DISCUSSION BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY AND MAKE KNOWN ANY CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A COMPARISONS AND ANALYSIS WERE MADE BY THE EMPLOYEE REVIEW COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B AN INDEPENDENT REVIEW WAS MADE BY THE EMPLOYEE REVIEW COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 MANAGEMENT HAS MADE AVAILABLE UPON REQUEST. THE NORTHERN OHIO FINE ARTS FUND 925 EUCLID AVENUE 2020 CLEVELAND OH 44115 237204385 TO SUPPORT OH EXEMPT NA false false false true false false false false false false false false false false false false false false false false NORTHERN OHIO FINE ARTS FUND C 75000 TRANSFER OF CASH