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Nonprofit · EIN 38-1704855

STUDIO 23

Tax-exempt · BAY CITY, MI 48708

Financials

$369K$428K2023$369K$417K2024
Revenue Expenses · by fiscal year end
Financials of STUDIO 23 by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$368,518$417,269-$48,751$1,167,354$55,648$1,111,706
December 31, 2023990$368,779$427,907-$59,128$1,186,109$35,540$1,150,569
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$144,291
Program service revenue
$147,224
Investment income
$1,399
Net income from fundraising events
$19,279
Other revenue
$75,604

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$62,031
Other salaries and wages
$124,404
Salaries, compensation and benefits (total)
$200,625
Professional fundraising fees
$0
Accounting fees
$6,500
Occupancy
$13,538
Travel
$847
Depreciation
$49,807
Program services (functional)
$348,108
Management and general (functional)
$59,148
Fundraising (functional)
$10,013

Balance sheet and other

Total assets, start of year
$1,186,109
Total assets, end of year
$1,167,354
Total liabilities, end of year
$55,648
Net assets, end of year
$1,111,706
Land, buildings and equipment
$657,709
Publicly traded securities
$42,667
Net assets without donor restrictions
$1,091,676
Net assets with donor restrictions
$20,030
Gross receipts
$377,142
Employees
6
Volunteers
34
Year formed
1963
State of legal domicile
MI

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
MEGAN KOCHEXECUTIVE DIRECTOR
Officer
40$62,030
DAVID MIKOLAJCZAKTREASURER
Trustee or director, Officer
1$0
JENNIFER PARADISETRUSTEE
Trustee or director
1$0
DR FRAN SANTOROSECRETARY
Trustee or director, Officer
1$0
CHRISTOPHER MOSSTRUSTEE
Trustee or director
1$0
KEVIN PARKERPRESIDENT
Trustee or director, Officer
1$0
GAIL BITZERTRUSTEE
Trustee or director
1$0
CHRISTINE CHAMBERS-SZAFRANSKITRUSTEE
Trustee or director
1$0
JANE ROGERSVICE PRESIDENT
Trustee or director, Officer
1$0
HANNAH BROWNTRUSTEE
Trustee or director
1$0
NICOLE HORNTRUSTEE
Trustee or director
1$0
JENNIFER KANYOTRUSTEE
Trustee or director
1$0
JENNIFER IDALSKITRUSTEE
Trustee or director
1$0
990 for the year ended December 31, 2023: 13 people
NameTitleHours / weekCompensation
MEGAN KOCHEXECUTIVE DIRECTOR
Officer
40$58,000
DAVID MIKOLAJCZAKTREASURER
Trustee or director, Officer
1$0
JENNIFER PARADISEIMMEDIATE PAST PRESIDENT
Trustee or director, Officer
1$0
DR FRAN SANTOROSECRETARY
Trustee or director, Officer
1$0
CHRISTOPHER MOSSTRUSTEE
Trustee or director
1$0
KEVIN PARKERPRESIDENT
Trustee or director, Officer
1$0
GAIL BITZERTRUSTEE
Trustee or director
1$0
CHRISTINE CHAMBERS-SZAFRANSKITRUSTEE
Trustee or director
1$0
JANE ROGERSVICE PRESIDENT
Trustee or director, Officer
1$0
HANNA FERGUSONTRUSTEE
Trustee or director
1$0
NICOLE HORNTRUSTEE
Trustee or director, Officer
1$0
JENNIFER KANYOTRUSTEE
Trustee or director
1$0
JENNIFER IDALSKITRUSTEE
Trustee or director
1$0

Address and contacts

Address (IRS master file)
901 N WATER ST, BAY CITY, MI 48708-5621
Principal officer (990 for 2024)
SCOTT RITTENBERRY, 901 NORTH WATER STREET, BAY CITY, MI 48708
Signed the 990
DAVE MIKOLAJCZAK, BOARD TREASURER
Phone
(989) 894-2323
Return prepared by
WEINLANDER FITZHUGH PC

Mission

TO PROVIDE THE BAY AREA WITH A VISUAL ARTS CENTER AND EMBRACE CREATIVE EDUCATIONAL ACTIVITES INVOLVING THE COMMUNITY.

990 for the year ended December 31, 2024

Program accomplishments

  • STUDIO 23 HAS TWO GRAND EXHIBIT SPACES WHERE THE WORKS OF LOCAL, STATEWIDE, AND NATIONAL ARTISTS ARE EXHIBITED THROUGHOUT THE YEAR. WE HOLD MULTIPLE CULTURAL AND VARIOUS MEDIUM EXHIBITS INCLUDING DIGITAL PHOTOGRAPHY, TRADITIONAL BLACK AND WHITE PHOTOGRAPHY, PAINTING, SCULPTURE, AND PRINTMAKING. STUDIO 23 OFFERS A WIDE RANGE OF CLASSES FROM YOUTH ORIENTED THROUGH ADULT EXPLORATION. FROM DRAWING TO PAINTING, JEWELRY MAKING TO MOSAICS, SCULPTURE TO CLAY IN OUR STATE-OF-THE-ART CLAY STUDIO. STUDIO 23 HAS SOMETHING AVAILABLE FOR EVERY MEMBER OF YOUR FAMILY.
    Expenses $348,108 · revenue $198,527

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-1704855
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1963
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,167,354
Income (IRS master file)
$377,142

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$368,518$417,269$1,167,354IRS
990December 2023$368,779$427,907$1,186,109XML
990December 2022$421,835$417,210$1,244,921IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-1704855).

Questions about STUDIO 23

What is the EIN of STUDIO 23?
The employer identification number (EIN) of STUDIO 23 is 38-1704855.
Is STUDIO 23 tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1963.
Are donations to STUDIO 23 tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does STUDIO 23 file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of STUDIO 23 due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did STUDIO 23 last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of STUDIO 23?
The 990 for the year ended December 31, 2024 names SCOTT RITTENBERRY.
Who are the officers and directors of STUDIO 23?
The 990 for the year ended December 31, 2024 lists 13 people; 1 received compensation from the organization, the highest $62,030 (MEGAN KOCH, EXECUTIVE DIRECTOR).
How much revenue does STUDIO 23 have?
On its 990 for the year ended December 31, 2024 it reported revenue of $368,518, expenses of $417,269 and total assets of $1,167,354 at year end.

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