Nonprofit · EIN 42-1640342
MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER
Tax-exempt · CINCINNATI, OH 45206
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,851,557 | $723,234 | $1,128,323 | $5,615,268 | $1,048,414 | $4,566,854 |
| August 31, 2024 | 990 | $2,835,213 | $694,278 | $2,140,935 | $4,531,179 | $1,092,648 | $3,438,531 |
| August 31, 2023 | 990 | $1,378,115 | $681,421 | $696,694 | $2,351,911 | $1,120,141 | $1,231,770 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $1,451,399
- of which government grants
- $8,615
- Program service revenue
- $263,449
- Investment income
- $121,921
- Net income from sales of inventory
- $14,788
- Other revenue
- $14,788
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $63,273
- Other salaries and wages
- $148,751
- Salaries, compensation and benefits (total)
- $229,774
- Professional fundraising fees
- $142,500
- Legal fees
- $5,163
- Accounting fees
- $2,350
- Occupancy
- $76,013
- Travel
- $29
- Depreciation
- $33,075
- Program services (functional)
- $484,034
- Management and general (functional)
- $85,049
- Fundraising (functional)
- $154,151
Balance sheet and other
- Total assets, start of year
- $4,531,179
- Total assets, end of year
- $5,615,268
- Total liabilities, end of year
- $1,048,414
- Net assets, end of year
- $4,566,854
- Land, buildings and equipment
- $1,790,240
- Gross receipts
- $1,860,133
- Employees
- 7
- Volunteers
- 40
- Year formed
- 2004
- State of legal domicile
- OH
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jason Franz | VP/Exec Dir/Board Member Trustee or director, Officer, Highest-paid employee | 40 | $63,273 |
| Brigid O'Kane | Sec/Board Member Trustee or director | 1 | $3,599 |
| Christopher Coy | Board President Trustee or director | 1 | $0 |
| Adam Bloomfield | Board Member Trustee or director | 1 | $0 |
| Andrew Beiting | Board Member Trustee or director | 1 | $0 |
| Carrie Pollock | Board Member Trustee or director | 1 | $0 |
| Laura Blackorby | Board Member Trustee or director | 1 | $0 |
| Michael Gentry | Treas/Board Member Trustee or director | 1 | $0 |
| Brian Tracy | Board Member Trustee or director | 1 | $0 |
| Janelle Kelpe | Board Member Trustee or director | 1 | $0 |
| Melissa Lusk | Board Member Trustee or director | 1 | $0 |
| Steve Shipp | Board Member Trustee or director | 1 | $0 |
| Carole Winters | Board Member Trustee or director | 1 | $0 |
| Jennifer Peters | Board Member Trustee or director | 1 | $0 |
| Matthew Wehrman | Board Member Trustee or director | 1 | $0 |
990 for the year ended August 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jason Franz | VP/Board Member Trustee or director, Officer, Highest-paid employee | 40 | $61,448 |
| Christopher Coy | Board President Trustee or director | 1 | $0 |
| Adam Bloomfield | Board Member Trustee or director | 1 | $0 |
| Andrew Beiting | Board Member Trustee or director | 1 | $0 |
| Brigid O'Kane | Sec/Board Member Trustee or director | 1 | $0 |
| Carrie Pollock | Board Member Trustee or director | 1 | $0 |
| Laura Blackorby | Board Member Trustee or director | 1 | $0 |
| Michael Gentry | Treas/Board Member Trustee or director | 1 | $0 |
| Brian Tracy | Board Member Trustee or director | 1 | $0 |
| Janelle Kelpe | Board Member Trustee or director | 1 | $0 |
| Melissa Lusk | Board Member Trustee or director | 1 | $0 |
| Steve Shipp | Board Member Trustee or director | 1 | $0 |
| Carole Winters | Board Member Trustee or director | 1 | $0 |
990 for the year ended August 31, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jason Franz | VP/Board Member Trustee or director, Officer, Highest-paid employee | 40 | $58,094 |
| Christopher Coy | Board President Trustee or director | 1 | $0 |
| Adam Bloomfield | Board Member Trustee or director | 1 | $0 |
| Andrew Beiting | Board Member Trustee or director | 1 | $0 |
| Brigid O'Kane | Sec/Board Member Trustee or director | 1 | $0 |
| Carrie Pollock | Board Member Trustee or director | 1 | $0 |
| Laura Blackorby | Board Member Trustee or director | 1 | $0 |
| Gabriel Applegate | Board Member Trustee or director | 1 | $0 |
| Michael Gentry | Treas/Board Member Trustee or director | 1 | $0 |
| Brian Tracy | Board Member Trustee or director | 1 | $0 |
| William Williams | Board Member Trustee or director | 1 | $0 |
| William Brunette | Board Member Trustee or director | 1 | $0 |
| Marissa Bruns | Board Member Trustee or director | 1 | $0 |
| Janelle Kelpe | Board Member Trustee or director | 1 | $0 |
| Melissa Lusk | Board Member Trustee or director | 1 | $0 |
| Steve Shipp | Board Member Trustee or director | 1 | $0 |
| Carole Winters | Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2727 WOODBURN AVE, CINCINNATI, OH 45206-1724
- In care of
- % ELIZABETH C KAUFFMAN
- Principal officer (990 for 2024)
- Jason Franz, PO Box 6218, Cincinnati, OH 45206
- Signed the 990
- Jason Franz, Vice President
- Phone
- (513) 861-3638
- Website
- www.manifestvisualarts.org
- Return prepared by
- CULVER LAMB & COMPANY INC
Mission
Manifest offers quality exhibits, studio programs, and publications of the visual arts engaging students, professionals, and the public.
Program accomplishments
- Gallery exhibits: 41 exhibits open to the public Tuesday through Friday for 7 hours each day and Saturday for 5 hours. Published 4 annual books.Expenses $230,450 · revenue $157,501
- Studio program: Multiple figure drawing sessions offered. Professionally instructed courses and workshops offered. Community accessible darkroom and classes.Expenses $253,584 · revenue $105,948
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 42-1640342
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2005
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A51)
- Assets (IRS master file)
- $5,615,268
- Income (IRS master file)
- $1,860,133
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,851,557 | $723,234 | $5,615,268 | XML |
| 990 | August 2024 | $2,835,213 | $694,278 | $4,531,179 | XML |
| 990 | August 2023 | $1,378,115 | $681,421 | $2,351,911 | XML |
| 990 | August 2022 | $571,306 | $467,486 | $1,568,927 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | 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 42-1640342).
Questions about MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER
- What is the EIN of MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER?
- The employer identification number (EIN) of MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER is 42-1640342.
- Is MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER 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 MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER?
- The 990 for the year ended August 31, 2025 names Jason Franz.
- Who are the officers and directors of MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER?
- The 990 for the year ended August 31, 2025 lists 15 people; 2 received compensation from the organization, the highest $63,273 (Jason Franz, VP/Exec Dir/Board Member).
- How much revenue does MANIFEST CREATIVE RESEARCH GALLERY AND DRAWING CENTER have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,851,557, expenses of $723,234 and total assets of $5,615,268 at year end.
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