2025-02-13T09:37:45-05:00 2024-06-30 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2023-07-01 237065803 COMMUNITY ARTS PROJECT INC COMM 6146455464 867 MT VERNON AVE COLUMBUS OH 43205 REGINA ANN CAMPBELL CEO 6146455464 2024-02-13 false DONALD WELLS P01867509 6143968974 2025-02-13 X 2023 2025-03-06 01:10:19Z KING ARTS REGINA ANN CAMPBELL 835 MT VERNON AVE COLUMBUS OH 43203 1903719 false X HTTPS://KINGARTSCOMPLEX.COM/ X 1970 OH CONNECTING COMMUNITY THROUGH THE ARTS 19 19 32 65 0 1371072 1621307 149777 124728 0 210074 26663 1730923 1772698 0 0 548165 594119 0 246982 1040176 1071544 1588341 1665663 142582 107035 4457708 4711249 110893 166837 4346815 4544412 CONNECTING COMMUNITY THROUGH THE ARTS. false false 426113 98298 EDUCATION: ENGAGING OUR YOUTH. 437708 26430 PERFORMING ARTS: COMMUNITY AWARENESS AND SHARING OF IDEAS AND EXPRESSIONS. 189039 129831 FACILITY: PROVIDING A RESOURCE AND FACILITY FOR THE COMMUNITY TO SHARE. 1052860 true true false false false false false false false true true false false true true true true false false false false false false true false false false false false true false false false false false false false false false false false false false false false false false true 24 0 false 32 true false false false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true false false true true false X X REGINA ANN CAMPBELL 6146455464 835 MT VERNON AVE COLUMBUS OH 43203 X DEMETRIES NEELY EXECUTIVE DI 40.00 X 162259 0 5052 SCOTT BROWN TRUSTEE 1.00 X 0 0 0 LEE COLE TRUSTEE 1.00 X 0 0 0 PHILIP TK DANIEL VICE PRESIDE 1.00 X X 0 0 0 DWAIN DAVIS TRUSTEE 1.00 X 0 0 0 LAUREN DIAZ TRUSTEE 1.00 X 0 0 0 MALLORY DONALDSON TRUSTEE 1.00 X 0 0 0 ALYCIA BROZ ESQ PRESIDENT 1.00 X X 0 0 0 STACEY GABBARD TRUSTEE 1.00 X 0 0 0 DENISE GILLIAM TRUSTEE 1.00 X 0 0 0 JEN KEMP TREASURER 1.00 X X 0 0 0 BABACAR LAM TRUSTEE 1.00 X 0 0 0 COLIN MCBRIDE VICE PRESIDE 1.00 X X 0 0 0 TED MCDANIEL TRUSTEE 1.00 X 0 0 0 KITTRELLA MIKELL TRUSTEE 1.00 X 0 0 0 DAN MONCRIEF TRUSTEE 1.00 X 0 0 0 MELISSA SHIVERS VICE PRESIDE 1.00 X X 0 0 0 CHERYL SNYDER VICE PRESIDE 1.00 X X 0 0 0 DANYELLE STAGG TRUSTEE 1.00 X 0 0 0 JACQUELINE TAYLOR VICE PRESIDE 1.00 X X 0 0 0 JUSTIN S WARREN TRUSTEE 1.00 X 0 0 0 REGINA ANN CAMPBELL CEO 40.00 X 0 0 0 162259 5052 1 true true false 395000 1226307 24500 1621307 EDUCATION FEES 98298 98298 VENDOR FEES 18430 18430 PRODUCTION INCOME 8000 8000 124728 129831 131021 -1190 -1190 -1190 OTHER REVENUE 27853 27853 27853 1772698 151391 X 167312 117118 26770 23424 352988 247091 56479 49418 22509 15757 3600 3152 51310 35917 8210 7183 431022 159668 186251 85103 19645 16245 3400 26291 19912 5839 540 281123 224146 19630 37347 20834 14348 4460 2026 1168 1168 136324 124620 9845 1859 32414 16207 16207 CATERING 99281 61831 520 36930 MISELLANEOUS 11603 11603 TAXES AND FEES 6402 6402 MEMBERSHIP FEES 5437 5437 1665663 1052860 365821 246982 1246181 1492825 21147 353403 257730 1630 8716612 6368695 2505222 2347917 2021 2610 425407 512864 4457708 4711249 69658 84151 30000 30000 11235 52686 110893 166837 X 3834816 4267716 511999 276696 4346815 4544412 4457708 4711249 X 107035 90562 X false true X true false X 1358376 1526840 2072125 1711501 1621307 8290149 1358376 1526840 2072125 1711501 1621307 8290149 109865 8180284 7603 7265 317 13122 90562 118869 8409018 152581 0.97280 0.94620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 422399 1000 63558 25000 1568 510389 349202 40000 34483 1286 422399 371618 42089 6740 70053 1192 349202 289380 18000 65455 1217 371618 271996 6000 12496 1112 289380 1.00000 true false 7520801 5511931 2008870 858012 856764 1248 337799 337799 2347917 ASSETS HELD BY OTHERS 510389 OTHER ASSETS 2475 512864 FINANACE LEASE 37532 FISCAL AGENT PAYABLE 12154 RENT DEPOSIT 3000 52686 X 2550669 90562 556388 131021 777971 1772698 1772698 2353072 556388 131021 687409 1665663 1665663 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE ORGANIZATION AS A PRIVATE FOUNDATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B)(A)(VI) OF THE CODE. THE ORGANIZATION FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON JUNE 30, 2024, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. THE ORGANIZATIONS FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER JUNE 30, 2021 ARE OPEN FOR EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL INCOME 131,021 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 131,021 false false false false false false false false false false DEMETRIES NEELY EXECUTIVE DIRECTOR 162259 5052 167311 FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS REVIEWED BY THE GOVERNING BOARD BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C THROUGH THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 15A BUDGET FOR EMPLOYEE COMPENSATION IS APPROVED BY THE GOVERNING BOARD. EVALUATIONS AND IMPLEMENTATION OF THE EXECUTIVE DIRECTOR ARE BY THE BOARD CHAIR. FORM 990, PAGE 6, PART VI, LINE 15B BUDGET FOR EMPLOYEE COMPENSATION IS APPROVED BY THE GOVERNING BOARD. EVALUATIONS AND IMPLEMENTATION OF THE EXECUTIVE DIRECTOR ARE BY THE BOARD CHAIR. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE AFTER WRITTEN REQUESTS ARE APPROVED BY THE BOARD. FORM 990, PART IX, LINE 11G OTHER FEES 159,668 186,251 85,103 FORM 990, PART XI, LINE 9 RENTAL INCOME 131,021 RENTAL EXPENSES -131,021