2024-06-04T09:36:24-04:00 2023-07-31 341639529 MCMANUS DOSEN & CO 7251 ENGLE RD STE 406 MIDDLEBURG HEIGHTS OH 441303400 990 2022-08-01 237204385 NORTHERN OHIO FINE ARTS FUND NORT 2168709225 38660 MENTOR AVE WILLOUGHBY OH 44094 HOMER CHISHOLM PRESIDENT 2024-05-22 true HOMER CHISHOLM 999009999 false MICHAEL D MCMANUS CPA P00299019 4402433400 2024-05-22 2022 2023-04-26 12:10:37Z HOMER CHISHOLM 38660 MENTOR AVE WILLOUGHBY OH 44094 118070 false X X 1972 OH SUPPORT OF FINE ARTS ASSOCIATION 4 4 0 0 0 0 82044 118070 0 82044 118070 69600 75000 0 0 0 0 12444 12408 82044 87408 30662 1772661 1807318 0 1772661 1807318 SUPPORT OF FINE ARTS ASSOCIATION false false 75000 75000 SUPPORT FINE ARTS ASSOCIATION 75000 true false false false false false false false false false false false false false false true false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false false false X 4 4 false false false false false false false true true false false false true false false false false false false false OH X HOMER CHISOLM 2168709225 38660 MENTOR AVE WILLOUGHBY OH 44094 X HOMER CHISHOLM PRESIDENT 1.00 X X 0 0 0 PETER NORDELL DIRECTOR 1.00 X 0 0 0 BRYON PIKE VICE PRES/ T 1.00 X X 0 0 0 ROBERT RANALLO SECRETARY 1.00 X X 0 0 0 false false false 76054 76054 42016 42016 42016 42016 118070 118070 75000 75000 12408 12408 87408 75000 12408 0 1 31720 25735 1740940 1781583 1772661 1807318 0 0 X 1772661 1807318 1772661 1807318 1772661 1807318 30662 3995 X false true X true false X X 1 FINE ARTS ASSOCIATION FINE ARTS ASSOCIATION 340834212 7 true 75000 0 1 75000 0 true false false false false false false false false false false false false false false true false X 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 true FINE ARTS ASSOCIATION 38660 MENTOR AVENUE WILLOUGHBY OH 44094 340834212 75000 FAIR MARKE SUPPORT OF FINE ARTS 1 FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE 990 WAS FURNISHED TO THE GOVERNING BODY BEFORE FILING FOR REVIEW AND DISCUSSION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.