2024-11-14T11:19:15-06:00 2023-12-31 310800053 CLARK SCHAEFER HACKETT & CO 10100 INNOVATION DRIVE DAYTON OH 45342 990 2023-01-01 310537480 THE DAYTON ART INSTITUTE DAYT 9372235277 456 BELMONTE PARK NORTH DAYTON OH 454054700 MICHAEL R ROEDIGER DIRECTOR AND CEO 9372235277 2024-11-13 1 1 ANNAMARIE B REILLY P00431897 9372260070 2024-11-13 2023 2024-10-15 13:58:12Z MICHAEL R ROEDIGER 456 BELMONTE PARK NORTH DAYTON OH 454054700 19228687 0 X WWW.DAYTONARTINSTITUTE.ORG X 1919 OH CREATING MEANINGFUL EXPERIENCES WITH ART 19 19 156 80 2429 0 3099469 4280079 953195 977832 451339 621957 -256082 -80549 4247921 5799319 0 0 0 0 3958828 4375030 0 0 166472 3916351 4182946 7875179 8557976 -3627258 -2758657 34870022 34925608 1545294 1970393 33324728 32955215 THE DAYTON ART INSTITUTE IS COMMITTED TO ENRICHING THE COMMUNITY BY CREATING MEANINGFUL EXPERIENCES WITH ART THAT ARE AVAILABLE TO ALL. 0 0 1544542 789144 CURATORIAL (INCLUDING COLLECTIONS AND EXHIBITIONS) - CARE, DEVELOPMENT, DISPLAY AND INTERPRETATION OF COLLECTIONS OF MORE THAN 27,000 WORKS OF ART DATING FROM 2500 BC TO PRESENT AND SPANNING CULTURES WORLDWIDE.MAJOR 2023 SPECIAL EXHIBITIONS INCLUDED:NEW BEGINNINGS: AN AMERICAN STORY OF RAMINTICS AND MODERNISTS IN THE WESTWASHI TRANSFORMED: NEW EXPRESSIONS IN JAPANESE PAPERBORN OF FIRE: CONTEMPORARY JAPANESE WOMEN CERAMIC ARTISTSHENRI DE TOULOUSE-LAUTREC: THE BIRTH OF MODERN PARIS 338513 244272 EDUCATION AND INTERPRETATION - INTERPRETIVE INITIATIVES RANGING FROM TOURS LED BY MUSEUM GUIDES TO "ART + CORE CONNECTIONS" (MULTIPLE TOURS, ART-MAKING EXPERIENCES AND COMPLEMENTARY IN-SCHOOL ACTIVITIES), EDUCATOR WORKSHOPS, MORE THAN 100 CLASSES, TEEN PROGRAM, FAMILY ACTIVITIES, DROP-IN INTERACTIVE EXPERIENCENTER, LECTURES AND SEMINARS, AND MORE THAN 200 ONLINE COURSES AVAILABLE FOR FREE CONSUMPTION, AS WELL AS THE ENTIRE COLLECTION AVAILABLE ONLINE. 5019287 HISTORIC BUILDING - THE DAI'S LANDMARK 1930 ITALIAN REVIVAL STYLE BUILDING, DESIGNED BY E. B. GREENE AND ON THE NATIONAL REGISTER OF HISTORIC PLACES, IS ONE OF THE PRIZED ART WORKS THE MUSEUM INTERPRETS. IT SUPPORTS KEY PROGRAMS. EXPENSES FOR THE HISTORIC BUILDING RELATED TO PROGRAM AREAS OF THE MUSEUM AND CONSIST OF OPERATION AND MAINTENANCE, DEPRECIATION AND FINANCING RELATED COSTS. 6902342 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 54 0 1 156 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X SIERRA KENNEY 9372235277 456 N BELMONTE PARK DAYTON OH 454054700 MICHAEL ROEDIGER DIRECTOR AND CEO 40.00 X 243742 0 12611 JERRY SMITH CHIEF CURATOR 40.00 X 189665 0 18656 KIMBERLY SPURGEON VP FINANCE & OPERATIONS 40.00 X 129752 0 17497 ELAINE GOUNARIS DIRECTOR OF DEVELOPMENT 40.00 X 114439 0 15610 MICHAEL GRIEST EXTERNAL AFFAIRS DIRECTOR 40.00 X 115862 0 3006 LINDA BLACK-KUREK TRUSTEE 1.00 X 0 0 0 LINDA CARON PHD TRUSTEE 1.00 X 0 0 0 LISA COKER TRUSTEE 1.00 X 0 0 0 MARK CONWAY TRUSTEE 1.00 X 0 0 0 RENATE FRYDMAN TRUSTEE 1.00 X 0 0 0 RACHEL GOODSPEED TRUSTEE 1.00 X 0 0 0 KEVIN HILL TRUSTEE 1.00 X 0 0 0 AMY LEI TRUSTEE 1.00 X 0 0 0 DR JEFFREY MIKUTIS TRUSTEE 1.00 X 0 0 0 JEFF PIZZA TRUSTEE 1.00 X 0 0 0 KRIS ROSSI TRUSTEE 1.00 X 0 0 0 KAREN SPINA TRUSTEE 1.00 X 0 0 0 SALLY STRUTHERS TRUSTEE 1.00 X 0 0 0 JEFFREY WOESTE TRUSTEE 1.00 X 0 0 0 DANYELLE WRIGHT TRUSTEE 1.00 X 0 0 0 DANIEL DAVIS CHAIR 1.00 X X 0 0 0 MARK SHAKER TREASURER 1.00 X X 0 0 0 DEBBIE WATTS ROBINSON SECRETARY 1.00 X X 0 0 0 STACEY LAWSON VICE CHAIR 1.00 X X 0 0 0 793460 0 67380 5 0 1 0 0 628842 1420293 2230944 4280079 MEMBERSHIP DUES 713990 585189 585189 PROGRAM & EDUCATION FEE 611710 392643 392643 977832 585352 585352 12242486 12205881 36605 36605 36605 477034 628842 615596 -138562 -138562 528115 607891 -79776 -82205 2429 NET SALES (ACQUISITIONS OF ART) 900099 137789 137789 137789 5799319 1033416 2429 483395 611923 208322 365148 38453 3151671 2888881 253658 9132 320751 287567 30531 2653 290685 240896 46214 3575 2460 2460 31772 31772 108918 108918 40591 6754 32940 897 141921 117701 19643 4577 294296 119150 165458 9688 345391 327991 16958 442 426429 377773 48656 57916 8209 45852 3855 44372 42338 2034 1236512 1174686 61826 104177 98968 5209 CONTRACT LABOR 369950 368450 1500 REPAIRS & MAINTENANCE 304831 300973 3858 0 EXHIBITION 280666 253796 24153 2717 392744 79887 223874 88983 8557976 6902342 1489162 166472 220181 184803 1190422 1107104 442176 125717 45523 52841 179064 129264 38441110 27714655 10805529 10726455 21904371 22533976 82756 65448 34870022 34925608 455604 840718 206944 329227 299990 100000 582756 700448 1545294 1970393 X 20081316 18156722 13243412 14798493 33324728 32955215 34870022 34925608 -2758657 2389144 0 X X 0 1 X 1 0 X 4927244 4063549 4612536 3099469 4280079 20982877 4927244 4063549 4612536 3099469 4280079 20982877 852516 20130361 563930 463599 762067 543249 585352 2918197 23901074 6076537 0.84220 0.83660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 21792115 0 2889220 2272577 22408758 27912320 848785 -4483074 2485918 21792113 25617656 714997 3740295 2160628 27912320 23785726 669055 2435369 1272494 25617656 19952267 2068983 3441413 1676937 23785726 0.47640 0.38190 0.14170 1 0 213408 213408 28010097 18727772 9282325 9348773 8508665 840108 868832 478218 390614 10726455 LINE OF CREDIT 635000 OPERATING LEASE LIABILITY 65448 700448 X 8687436 2389144 607891 2997035 5690401 108918 108918 5799319 9056949 607891 607891 8449058 108918 108918 8557976 PART III, LINE 1A: THE ORGANIZATION'S COLLECTIONS ARE MAINTAINED FOR PUBLIC EXHIBITION, EDUCATION, AND RESEARCH IN FURTHERANCE OF PUBLIC SERVICE, RATHER THAN FOR FINANCIAL GAIN. IN CONFORMITY WITH ACCOUNTING POLICIES GENERALLY FOLLOWED BY ART MUSEUMS, THE VALUE OF THE ORGANIZATION'S COLLECTIONS HAS BEEN EXCLUDED FROM THE STATEMENT OF FINANCIAL POSITION, AND GIFTS OF ART OBJECTS ARE EXCLUDED FROM REVENUE IN THE STATEMENT OF ACTIVITIES. PURCHASES OF ART OBJECTS BY THE ORGANIZATION ARE RECORDED AS DECREASES IN NET ASSETS IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM THE SALE OF ARTWORK ARE RECORDED AS INCREASES IN NET ASSETS IN THE STATEMENT OF ACTIVITIES. IT IS THE POLICY OF THE BOARD OF TRUSTEES TO SPEND PROCEEDS FROM DEACCESSIONS OF ART ONLY ON ACQUISITIONS OF ART. PART III, LINE 4: THE ORGANIZATION'S COLLECTIONS INCLUDE WORKS FROM VARIOUS TIME PERIODS, CULTURES AND STYLES FOR DISPLAY TO THE PUBLIC, AS WELL AS RESEARCH. THE GALLERY SPACES ARE DESIGNED TO SHOW WORKS OF ART GROUPED BY ITEMS OF SIMILAR INTEREST TO PROVIDE AN EDUCATIONAL, AS WELL AS AN ENRICHING EXPERIENCE TO MUSEUM VISITORS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE UTILIZED FOR GENERAL SUPPORT OF THE MUSEUM'S PROGRAMS OR IF RESTRICTED BY THE DONOR, FOR SPECIFIC PURPOSES SUCH AS ART ACQUISITION OR ART EDUCATION. PART X, LINE 2: THE ORGANIZATION EVALUATES THE INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS FILED BY THE ORGANIZATION TO DETERMINE WHETHER A LIABILITY FOR UNCERTAIN POSITIONS EXIST AND WHETHER A LIABILITY FOR SUCH UNCERTAIN POSITIONS SHOULD BE RECOGNIZED. THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AND MANAGEMENT BELIEVES THE ORGANIZATION HAS NOT ENGAGED IN ACTIVITIES THAT WOULD DISQUALIFY THEM FROM TAX EXEMPT STATUS. CERTAIN MERCHANDISE SALES IN THE ORGANIZATION'S GIFT SHOP ARE NOT SUBSTANTIALLY RELATED TO FURTHERING THE ORGANIZATION'S MISSION AND THEREFORE UNRELATED BUSINESS INCOME TAX IS PAID IN ACCORDANCE WITH THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES ANY UNRELATED BUSINESS INCOME TAX WOULD BE IMMATERIAL. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SALES 607,891. LESS: DONATED SERVICES INCLUDED IN COST OF MERCHANDISE SALES PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SALES 607,891. LESS: DONATED SERVICES INCLUDED IN COST OF MERCHANDISE SALES OKTOBERFEST 664751 435357 229394 89271 13366 283035 ART BALL 273400 95000 178400 969 123676 61461 2 167725 98485 69240 1697 25186 16935 1105876 628842 477034 91937 162228 361431 615596 -138562 0 0 0 0 0 0 0 0 0 MICHAEL ROEDIGER DIRECTOR AND CEO 243742 0 0 0 0 0 5010 0 7601 0 256353 0 0 0 JERRY SMITH CHIEF CURATOR 189665 0 0 0 0 0 4003 0 14653 0 208321 0 0 0 X 526 0 0 0 0 PART I, LINE 33: THE MUSEUM REPORTED CONTRIBUTIONS OF ART. HOWEVER, A ZERO AMOUNT WAS REPORTED ON FORM 990, PART VIII, LINE 1G, BECAUSE THE MUSEUM DID NOT CAPITALIZE ITS COLLECTIONS, AS ALLOWED UNDER FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION 958-360-25 (ASC 958-360-25). FORM 990, PART VI, SECTION A, LINE 6 THE MUSEUM OFFERS VARIOUS MEMBERSHIP LEVELS TO ITS PATRONS TO ENCOURAGE THEM TO PARTICIPATE IN PROGRAMS OFFERED BY THE MUSEUM. THESE BENEFITS INCLUDE FREE OR REDUCED ADMISSION TO SPECIAL EXHIBITIONS, INVITATIONS TO PREVIEWS AND DISCOUNTS FOR CERTAIN EDUCATIONAL PROGRAMS AND OTHER EVENTS. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINATING COMMITTEE OF THE BOARD OF TRUSTEES RECOMMENDS THE SLATE OF CANDIDATES FOR THE BOARD OF TRUSTEES TO THE FULL BOARD OF TRUSTEES. THE SLATE OF CANDIDATES ARE PROVIDED TO MEMBERS FOR ELECTION OF THE TRUSTEES AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE CFO OF THE DAYTON ART INSTITUTE AND THE FINANCE COMMITTEE REVIEW THE 990. AFTER THEIR REVIEW, THE FORM IS THEN SENT TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES REVIEWS ANY ACTIVITY THAT COULD GIVE RISE TO POTENTIAL CONFLICTS OF INTEREST ON AN "AS NEEDED" BASIS. ANNUALLY, DIRECTORS COMPLETE CONFLICT OF INTEREST DISCLOSURE STATEMENTS, WHICH ARE REVIEWED BY MANAGEMENT AND THE TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR WAS DEVELOPED USING DATA FROM COMPARABLE MUSEUMS AS WELL AS LOCAL MARKET KNOWLEDGE. THE BOARD OF TRUSTEES IS CHARGED WITH MONITORING AND EVALUATING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE BOARD UTILIZES MUSEUM INDUSTRY INFORMATION (ASSOCIATION OF ART MUSEUM DIRECTORS SALARY SURVEYS), AS WELL AS LOCAL MARKET KNOWLEDGE AND ANNUAL PERFORMANCE EVALUATIONS TO ADJUST COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES REQUIRED TAX FILINGS AND GOVERNING DOCUMENTS UPON WRITTEN REQUEST FROM THE PUBLIC. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES HAS CHARGED THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES WITH OVERSIGHT OF THE INDEPENDENT AUDIT. THE PROCESS IS CONSISTENT WITH THE PRIOR YEAR.