2026-02-24T16:08:17-06:00 2025-06-30 390912608 HAWKINS ASH CPAS LLP 3720 NOTTINGHAM DR NW SUITE 100 ROCHESTER MN 55901 990 2024-07-01 410799310 ROCHESTER ART CENTER ROCH 5077222552 30 CIVIC CENTER DRIVE SE ROCHESTER MN 55904 DAVID MORRIS PRESIDENT 5077222552 2026-02-17 1 1 DAVID FOCHS P01418849 5074241233 2026-02-16 2024 2025-03-06 01:10:19Z DAVID MORRIS 30 CIVIC CENTER DR SE STE 120 ROCHESTER MN 55904 811871 0 X HTTPS://ROCHESTERARTCENTER.ORG X 1946 MN TO GIVE CITIZENS AND VISITORS OF ROCHESTER, MN THE OPPORTUNITY TO KNOW, PRACTICE AND ENJOY THE ARTS. ROCHESTER ART CENTER OFFERS THE OPPORTUNITY FOR ALL PEOPLE TO UNDERSTAND AND VALUE THE ARTS THROUGH INNOVATIVE EXPERIENCES WITH CONTEMPORARY ART. THROUGH WORLD-CLASS EXHIBITIONS AND PROGRAMS, WE PRESENT A WELCOMING, INTEGRATED, AND DIVERSE EXPEREINCE THAT ENCOURAGES QUESTIONING, CREATIVITY, AND CRITICAL THINKING. THESE EXHIBITOINS AND PROGRAMS ARE DESIGNED TO REFLECT THE DYNAMIC RELATIONSHIPO BETWEEN ART AND SOCIETY. THEY EDUCATE, CHALLENGE, AND CONNECT INDIVIDUALS TO OUR WORLD IN COMPELLING NEW WAYS. WE ARE COMMITTED TO BEING A CULTURAL CENTER IN OUR COMMUNITY AND TO ENHANCING OUR REGION AS A DESTINATION FOR CREATIVITY AND INNOVATION. WE PROVIDE VALUE THROUGH ENGAGEMENT WITH BROAD COMMUNITIES, STRONG COLLABORATIONS WITH OTHER ORGANIZAIOTNS, AND A HISTORY OF EXCELLENCE. 14 14 21 120 0 0 572920 568458 112094 141033 5613 7665 81618 94715 772245 811871 0 0 0 0 341167 414172 0 0 60445 515030 522495 856197 936667 -83952 -124796 5396482 5282532 50622 61468 5345860 5221064 X ROCHESTER ART CENTER OFFERS THE OPPORTUNITY FOR ALL PEOPLE TO UNDERSTAND AND VALUE THE ARTS THROUGH INNOVATIVE EXPERIENCES WITH CONTEMPORARY ART. THROUGH WORLD-CLASS EXHIBITIONS AND PROGRAMS, WE PRESENT A WELCOMING, INTEGRATED, AND DIVERSE EXPERIENCE THAT ENCOURAGES QUESTIONING, CREATIVITY, AND CRITICAL THINKING. THESE EXHIBITIONS AND PROGRAMS ARE DESIGNED TO REFLECT THE DYNAMIC RELATIONSHIP BETWEEN ART AND SOCIETY. THEY EDUCATE, CHALLENGE, AND CONNECT INDIVIDUALS TO OUR WORLD IN COMPELLING NEW WAYS. WE ARE COMMITTED TO BEING A CULTURAL CENTER IN OUR COMMUNITY AND TO ENHANCING OUR REGION AS A DESTINATION FOR CREATIVITY AND INNOVATION. WE PROVIDE VALUE THROUGH ENGAGEMENT WITH BROAD COMMUNITIES, STRONG COLLABORATIONS WITH OTHER ORGANIZATIONS, AND A HISTORY OF EXCELLENCE. 0 0 623960 73856 EDUCATIONAL PROGRAMS ARE AN ESSENTIAL PART OF THE ART CENTER'S MISSION. IN FY 2025 WE PROVIDED 479 HOURS OF PUBLIC PROGRAMMING. ARTIST TALKS, CREATIVE STUDIO AND MULTIPLE WEEKLY GUIDED TOURS PROVIDE OPPORTUNITIES FOR VISITORS TO ENHANCE THEIR UNDERSTANDING AND APPRECIATION OF THE EXHIBITIONS. TOTAL ARTS DAY CAMP OFFERED VALUABLE HANDS-ON ART EXPERIENCES FOR 194 YOUTH UNDER THE DIRECTION OF PROFESSIONAL EDUCATORS AND GUEST ARTISTS. FREE FAMILY DAYS REACHED THOUSANDS OF VISITORS WHO EXPERIENCED EXHIBITIONS, LIVE PERFORMANCES, ART ACTIVITIES, AND TOURS AT NO COST. PROGRAMS ARE PLANNED AND ADMINISTERED BY PROFESSIONAL STAFF WHO COORDINATE WITH ARTISTS AND INSTRUCTORS TO PROVIDE HIGH QUALITY EXPERIENCES FOR PARTICIPANTS. 61205 67177 ROCHESTER ART CENTER PRESENTED 14 EXHIBITIONS THAT FEATURED 389 ARTISTS. EXHIBITING ARTISTS REFLECT THE COMMUNITIES WE SERVE INCLUDING MINNESOTANS OF ALL AGES. EXHIBITIONS MOUNTED IN FY2025 INCLUDE EXTRAORDINARY ELSEWHERE, AGELESS ART: ROCHESTER PUBLIC SCHOOLS K-12, SE MN HIGH SCHOOL ART SHOW, RELICS: CAMRON ZEBRUN, MOUDHI ALHAJRI: QATARI HERITAGE, CELEBRATIONS IN FIBER: ZUMBRO RIVER FIBER ARTS GUILD, ASCEND: ALYSSA BAGUS AND ERIN SHARKEY, RIMA: PASSAGES IN SEPHARDIC SCULPTURE BY ROTEM TAMIR, A WORLD THAT BREATHES BEHIND ITSELF: MELANIE PANKAU, STILL WE RISE, JEALOUSY/SWAY, PRIMORDIAL SHIFT: MICHAEL MEILAHN, KATHLEEN HAWKES: THE CHERRY BLOSSOMS YOU MISSED, AND MAC MITZUK: NOSTALGIC ESCAPISM. 9334 0 ROCHESTER ART CENTER'S PUBLIC ART PROGRAM, ART4TRAILS, HOLDS A CALL FOR ART EACH YEAR AND INSTALLS TEMPORARY ARTWORK ALONG THE BIKE TRAILS IN DOWNTOWN ROCHESTER, MN. DURING THE SPRING, NEW ARTWORK IS INSTALLED AND CELEBRATED WITH A GUIDED WALKING AND BIKE TOUR. WEEKLY GUIDED TOURS ARE OFFERED THROUGHOUT THE WARM SEASONS IN ADDITION TO ARTIST TALKS. 694499 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 1 25 0 1 21 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X JEFFREY REIMER 5072529222 2025 17TH ST NE ROCHESTER MN 55901 DAVE MORRIS PRESIDENT 2.00 X X 0 0 0 HIEDI HOWE VICE PRESIDENT 1.00 X X 0 0 0 JON ZURN TREASURER & FINANCE CHAIR 1.00 X X 0 0 0 SANANDA MCCALL SECRETARY 1.00 X X 0 0 0 JULIA ROSE ANDERSON FORMER PRESIDENT 2.00 X X 0 0 0 ALESSANDRA DE LA PUENTE FORMER VICE PRESIDENT 2.00 X X 0 0 0 GERRY GREANEY DIRECTOR 1.00 X 0 0 0 BROOKE BURCH DIRECTOR 1.00 X 0 0 0 SIMON HUELSBECK DIRECTOR 1.00 X 0 0 0 BRETT OLSON DIRECTOR 1.00 X 0 0 0 GAYLIA BORROR DIRECTOR 1.00 X 0 0 0 AUDREY ELEGBEDE DIRECTOR 1.00 X 0 0 0 CECILIA DINGLEDY DIRECTOR 1.00 X 0 0 0 SEGUN KOLADE DIRECTOR 1.00 X 0 0 0 CARSON ROMME DIRECTOR 1.00 X 0 0 0 HEATHER WRIGHT DIRECTOR 1.00 X 0 0 0 PAMELA HUGDAHL EXECTUIVE DIRECTOR 35.00 X 75821 0 0 75821 0 0 0 0 0 0 0 30744 388359 149355 119787 568458 PROGRAM REVENUE 713990 73856 73856 ADMISSIONS 713990 34174 34174 GALLERY SHOP 713990 26880 26880 EXHIBITIONS 713990 6123 6123 141033 7665 7665 94715 0 94715 94715 94715 811871 235748 0 7665 75821 22746 45493 7582 299086 242767 23507 32812 388 275 71 42 38877 27862 6793 4222 18610 18610 18019 18019 9927 5682 2291 1954 6796 6116 680 105763 68746 28556 8461 1781 1781 175585 165050 7024 3511 24522 12261 12261 CONTRACT SERVICES 112269 84202 28067 MISCELLANEOUS EXPENSES 18282 13711 3291 1280 COST OF GOODS SOLD 17882 17882 DUES & SUBSCRIPTIONS 6354 5719 635 6705 3461 2663 581 936667 694499 181723 60445 206727 207936 233934 241589 24271 40170 2138 2348 1780 55764 27403 3744 28361 4925668 4760348 5396482 5282532 20103 32262 12012 14368 18507 14838 50622 61468 X 575197 582763 4770663 4638301 5345860 5221064 5396482 5282532 -124796 0 X 0 1 X 1 0 X 713233 651186 471660 572920 568458 2977457 713233 651186 471660 572920 568458 2977457 293725 2683732 16928 44609 72795 87231 102380 323943 380 380 3301780 253127 0.81280 0.85830 X SCHEDULE A, PART II DUE TO A CHANGE OF ACCOUNTING PERIOD, THERE WAS A SHORT YEAR RUNNING FROM 1/1/2019 TO 6/30/2019. SCHEDULE A, PART II INCLUDES THE FISCAL YEARS ENDING 6/30/2024 (2023 COLUMN), 6/30/2023 (2022 COLUMN), 6/30/2022 (2021 COLUMN), AND 6/30/2021 (2020 COLUMN). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 155292 X X 0 8120 8120 8120 8120 8120 8120 8120 8120 8120 8120 0.00000 1.00000 0.00000 0 0 55764 27403 28361 28361 INTEREST IN BUILDING LEASEHOLD 4590611 WORKS OF ART 155292 FINANCE LEASE RIGHT-OF-USE ASSET 14445 4760348 FINANCE LEASE LIABILITY 14838 14838 X 811871 0 811871 0 811871 936667 0 936667 0 936667 PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIOD. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. PART III, LINE 4: THE COLLECTION IS MADE UP OF WORKS OF ART THAT HAVE BEEN DONATED TO THE ORGANIZATION OVER TIME. THE COLLECTION IS PRESENTED IN PERIODIC EXHIBITIONS AND SUPPORTS MUSEUM EDUCATION AND RESEARCH. PART V, LINE 4 ENDOWMENT FUND: THE JOHN RIESE MEMORIAL FUND WAS ESTABLISHED IN 1994 TO SUPPORT ANNUAL STUDENT SCHOLARSHIP AWARDS. ADDITIONAL MEMORIAL FUNDS HAVE BEEN ADDED OVER TIME IN HONOR OF NEWTON HOLLAND, DAISY PLUMMER, DR. HIRAM ESSEX, SALLY DUFFY AND BEVERLY NELSON. PART X, LINE 2: THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FILES FEDERAL EXEMPT INCOME TAX RETURNS. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY TAX AUTHORITIES BEYOND THREE YEARS. THERE WAS NO MATERIAL UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2022 AND 2021. AS OF JUNE 30, 2022, MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX PROVISIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE INCOME TAXES TOPIC OF THE ASC. KAITLYN WALSH SIBLING IS ON THE BOARD OF DIRECTORS 26275 OVER $10,000 IN WAGES TO INTERESTED PERSON 0 X 5550 X 109544 X ART SUPPLIES 0 4693 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF MEMBERSHIP, WHICH IS MADE UP OF INDIVIDUALS WHO HOLD AN ANNUAL OR LIFETIME MEMBERSHIP. THE MEMBERS ARE ENTITLED TO AN ANNUAL MEETING WHERE THEY ARE INFORMED OF THE ACTIVITIES, THE FINANCIAL CONDITION OF THE CORPORATION AND MAY VOTE ON OTHER MATTERS AS APPROPRIATE. THE MEMBERS HAVE NO RIGHTS TO A SHARE OF THE PROFITS OR ASSETS UPON DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PRESENTED TO THE EXCUTIVE BOARD FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED AND APPROVED BY BOTH THE FINANCE COMMITTEE AND THE EXECUTIVE COMMITTEE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE OFFICERS, EMPLOYEES AND MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO IDENTIFY RELATIONSHIPS OR POTENTIAL CONFLICTS OF INTEREST WITH THE ORGANIZATION. IF A CONTRACT OR TRANSACTION IS OCCURING OR ABOUT TO OCCUR, ANY PERSON WITH A CONFLICT OF INTEREST IS REQUIRED TO DISCLOSE ALL FACTS OR THE CHAIR WILL DISCLOSE ALL FACTS. THE PERSON WITH THE CONFLICT OF INTEREST IS NOT PERMITTED TO HEAR DISCUSSION OR USE THEIR INFLUENCE TO SWAY THE DECISION OF THE BOARD OF DIRECTORS, NOR ARE THEY ALLOWED TO PARTICIPATE IN THE VOTING PROCESS FOR SUCH A DECISION. THE POLICY IS REVIEWED YEARLY AND IF ANY CHANGES ARE MADE, THE CHANGES ARE COMMUNICATED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS SETS THE EXECUTIVE DIRECTOR'S SALARY WITH REFERENCE TO COMPARABILITY DATA FROM PROFESSIONAL ORGANIZATIONS, SUCH AS THE ASSOCIATION OF ART MUSEUM DIRECTORS, AND LOCAL RATES OF PAY. THE EXECUTIVE DIRECTOR FOLLOWS THE SAME PROCESS FOR DETERMINING STAFF RATES OF PAY. GROWTH ASSESSMENTS ARE PERFORMED ANNUALLY, IN PART TO ASSESS PERFORMANCE AND DETERMINE WAGE INCREASES, IN ADDITION TO SETTING NEW GOALS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.