American Ceramic Society Inc in Westerville, Ohio (OH)

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American Ceramic Society Inc
Employer Identification Number (EIN)314379422
Name of OrganizationAmerican Ceramic Society Inc
Address600 N Cleveland Ave Ste 210, Westerville, OH 43082-6921
ActivitiesOther school related activities, Other cultural or historical activities, Publishing activities
SubsectionCharitable Organization, Literary Organization, Scientific Organization
Ruling Date07/1982
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$5,000,000 to $9,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$9,017,326
Amount of Income$11,239,721
Form 990 Revenue Amount$8,342,208
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Visual Arts Organizations


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Amount of income in 2013: $11,239,721
This organization: 

 $11,239,721
Other organizations performing similar types of work: 

 $186,328

Assets in 2013: $9,017,326
This organization: 

 $9,017,326
Other organizations performing similar types of work: 

 $218,487

Expenses in 2012: $6,608,960
This organization: 

 $6,608,960
Other organizations performing similar types of work: 

 $179,800

Income to expenses ratio in 2012: 1.7
This organization: 

 1.7
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2000: 89.3%
This organization: 

 89.3%
Other organizations performing similar types of work: 

 66.9%

Number of employees in 2012: 40
This organization: 

 40
Other organizations performing similar types of work: 

 6

Employees paid over $100,000 in 2012: 5.0%
This organization: 

 5.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2012: 5.8%
American Ceramic Society Inc: 

 5.8%
Other organizations performing similar types of work: 

 12.6%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Support schedule

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$7,693,437
Contributions, Gifts, Grants and Other Similar Amounts$442,794
Program Service Revenue$4,890,134
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$275,880
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$110,297
Gross amount from sales of assets other than inventory (Securities / Other)$2,981,129 / $4,800
Less: cost or other basis and sales expenses (Securities / Other)$2,875,632 / $0
Gain or (loss) (Securities / Other)$105,497 / $4,800
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$903,779
Gross sales of inventory, less returns and allowances$1,098,249
Less: cost of goods sold$194,470
Miscellaneous Revenue$1,070,553
Statement of Functional Expenses (for 2012)
Total functional expenses$6,608,960
Compensation of current officers, directors, trustees, and key employees$334,732
Other salaries and wages$2,082,691
Payroll taxes$162,107
Professional fundraising services$0
Other$4,029,430
Balance Sheet (for 2012)
Total assets$7,398,283
Total liabilities$2,492,531
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$2,492,531
Total net assets or fund balances$4,905,752
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2012)
2008 - 2012 Total
Total support$33,684,264
Gifts, grants, contributions, and membership fees received$685,743
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$19,444,495
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$819,879
Other$12,734,147
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000
Total revenue$7,805,855
Contributions, gifts, grants, and similar amounts received$103,902
Contributions to donor advised funds
Direct public support$103,902
Indirect public support$0
Government contributions (grants)$0
Program service revenue including government fees and contracts$6,958,528
Membership dues and assessments$396,821
Interest on savings and temporary cash investments$50,607
Dividends and interest from securities$0
Net rental income or (loss)$0
Gross rents$0
Less: rental expenses$0
Other investment income$0
Gain or (loss) from sales of assets other than inventory$-89,998
Gross amount from sales of assets other than inventory$5,612,712
Less: cost or other basis and sales expenses$5,702,710
Net income or (loss) from special events and activities$0
Gross revenue$0
Less: direct expenses other than fundraising expenses$0
Gross profit or (loss) from sales of inventory$234,368
Gross sales of inventory, less returns and allowances$599,631
Less: cost of goods sold$365,263
Other revenue$151,627
Total expenses$8,244,027
Program services$7,365,832
Management and general$796,929
Fundraising$81,266
Payments to affiliates$0
Net assets or fund balances at end of year$5,122,364
Excess or (deficit) for the year$-438,172
Net assets or fund balances at beginning of year$5,938,385
Other changes in net assets or fund balances$-377,849
Statement of Functional Expenses (for 2000)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$8,244,027$7,365,832$796,929$81,266
Grants paid from donor advised funds
Other grants and allocations$77,426
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$353,958$353,958$0$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$2,299,520$1,882,842$359,706$56,972
Pension plan contributions not included above$102,718$86,386$13,892$2,440
Employee benefits not included above$491,152$424,688$59,338$7,126
Payroll taxes$190,840$160,609$25,828$4,403
Professional fundraising fees$0$0$0$0
Accounting fees$48,719$0$48,719$0
Legal fees$13,142$0$13,142$0
Supplies$95,453$83,423$9,545$2,485
Telephone$37,880$33,592$3,788$500
Postage and shipping$366,718$327,642$36,672$2,404
Occupancy$148,857$133,971$14,886$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$1,960,643$1,960,643$0$0
Travel$89,121$75,687$8,912$4,522
Conferences, conventions, and meetings$459,378$413,026$45,938$414
Interest$145,139$130,625$14,514$0
Depreciation, depletion, etc.$304,102$273,692$30,410$0
Other expenses not covered above$1,059,261$947,622$111,639$0
Balance Sheets
2000
Total assets$10,789,588
Cash - non-interest-bearing$0
Savings and temporary cash investments$5,524,556
Accounts receivable less allowance for doubtful accounts$383,264
Pledges receivable less allowance for doubtful accounts$0
Grants receivable$0
Receivables from current and former officers, directors, trustees, and key employees$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0
Inventories for sale or use$336,731
Prepaid expenses and deferred charges$156,559
Investments - publicly-traded securities
Investments - other securities$0
Investments - land, buildings, and equipment less accumulated depreciation$0
Investments - other$0
Land, buildings, and equipment less accumulated depreciation$2,778,547
Other assets, including program-related investments$1,609,931
Total liabilities$5,667,224
Accounts payable and accrued expenses$509,824
Grants payable$0
Deferred revenue$2,694,009
Loans from officers, directors, trustees, and key employees$0
Tax-exempt bond liabilities$1,830,000
Mortgages and other notes payable$633,391
Other liabilities$0
Total liabilities and net assets/fund balances$10,789,588
Total net assets or fund balances$5,122,364
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000
Total revenue$7,805,855
Total revenue, gains, and other support per audited financial statements$8,171,118
Other expenses$0
Net unrealized gains on investments$0
Donated services and use of facilities$0
Recoveries of prior year grants$0
Other$0
Other revenue$-365,263
Investment expenses$0
Other$-365,263
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000
Total expenses$8,244,027
Total expenses and losses per audited financial statements$8,609,290
Other revenue$365,263
Donated services and use of facilities$0
Prior year adjustments$0
Losses$0
Other$365,263
Other expenses$0
Investment expenses$0
Other$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 200678
Analysis of Income-Producing Activities (for 2000)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$2,374,219$51,595$5,276,139
Program service revenue
Program service revenue 1Advertising and related services$2,374,21900$0$3,258,889
Program service revenue 2000000$000$0$10,829
Program service revenue 3000000$000$0$328,277
Program service revenue 4000000$000$0$932,997
Program service revenue 5000000$000$0$53,317
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$396,821
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$50,607$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-89,998$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$234,368
Other revenue000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$90,986$60,641
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2000)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2000)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$70,000$6,069$108
$79,894$8,610$516
$71,475$10,446$120
$65,135$7,638$180
$63,372$9,749$184
Total number of other employees paid over $50,0004
Statements About Activities (for 2000)
Expenses paid or incurred in connection with the lobbying activities$90,000
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
1999
Total$8,438,388
Gifts, grants, and contributions received$117,310
Membership fees received$342,982
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$5,027,599
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$2,772,099
Net income from unrelated business activities not included above$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0
Other income$178,398
Lobbying Expenditures by Electing Public Charities (for 2000)
Total exempt purpose expenditures$8,244,027
Total lobbying expenditures$90,000
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$90,000
Other exempt purpose expenditures$8,154,027
Lobbying nontaxable amount$562,201
Grassroots nontaxable amount$140,550
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$14,133,911$1,307,955$105,436
Gross receipts or sales less returns and allowances$1,294$0$0
Cost of goods sold$2,571$0$0
Gross profit$-1,277$0$-1,277
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$14,146,681$1,307,955$106,713
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$106,713
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$106,713
Other deductions$0
Unrelated business taxable income$-1,277
Unrelated business taxable income before net operating loss deduction$-1,277
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-1,277
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1American Ceramic Society Inc600 N Cleveland Ave Ste 210, Westerville, OH 43082-6921OH1982-07$11,239,721
2Museum Of Contemporary Art Cleveland11400 Euclid Ave, Cleveland, OH 44106-3926OH1974-10$4,735,750
3Sculpture Center1834 E 123rd St, Cleveland, OH 44106-1910OH1994-05$164,088
4Weavers Guild Of Greater Cincinnati Inc4870 Gray Rd, Cincinnati, OH 45232-1512OH1996-01$145,065
5Southern Highland Handicraft Guild IncPO BOX 9545, Asheville, NC 28815-0545NC1967-10$3,893,868
6Sculpture Center Inc4419 Purves St, Long Is City, NY 11101-2907NY1944-09$3,445,176
7Intermuseum Conservation Association2915 Detroit Ave, Cleveland, OH 44113-2709OH1954-11$1,031,870
8Spaces2220 Superior Via, Cleveland, OH 44113-2367OH1978-08$810,846
9Cleveland Public Art Inc1951 W 26th Street, Cleveland, OH 44113-3461OH1990-01$608,738
10Mansfield Fine Arts Guild Inc, Mansfield Art Center700 Marion Ave, Mansfield, OH 44906-5007OH1956-12$508,405
11Summerfair Foundation Inc7850 5 Mile Rd, Cincinnati, OH 45230-2356OH1972-11$420,354
12Valley Art Center Inc155 Bell St, Chagrin Falls, OH 44022-2905OH1972-01$368,112
13The National Quilting Association IncPO BOX 12190, Columbus, OH 43212-0190OH1978-10$341,711
14Dayton Visual Arts Center118 N Jefferson St, Dayton, OH 45402-1708OH1991-12$282,653
15Art Space-Lima65 Town Sq # 67, Lima, OH 45801-4950OH1967-04$218,562
16Wassenberg Art Center Association214 S Washington St, Van Wert, OH 45891-1941OH1983-04$132,870
17Southern Ohio Forge & AnvilPO BOX 727, Troy, OH 45373-0727OH1982-10$78,470
18Roy G Biv Gallery For Emergin Artists Inc997 N High Street, Columbus, OH 43201-2455OH1993-01$33,153
19Greater Toledo Arts & Crafts Assoc805 Woodstock Ave, Toledo, OH 43607-3850OH1999-12$0
20National Collage Society Inc254 W Streetsboro St, Hudson, OH 44236OH1984-12$0
Number of organizations performing similar types of work
Alaska1
Alabama4
Arkansas1
Arizona2
California60
Colorado14
Connecticut11
District of Columbia8
Florida26
Georgia10
Hawaii1
Iowa3
Idaho1
Illinois15
Indiana8
Kansas2
Kentucky9
Louisiana6
Massachusetts17
Maryland6
Maine3
Michigan17
Minnesota9
Missouri8
Mississippi4
Montana1
North Carolina19
Nebraska5
New Hampshire2
New Jersey10
New Mexico6
Nevada2
New York54
Ohio23
Oklahoma3
Oregon9
Pennsylvania19
Rhode Island4
South Carolina4
Tennessee4
Texas27
Utah3
Virginia13
Vermont4
Washington12
Wisconsin9
West Virginia2
Wyoming2
International1
Total484
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralAmerican Ceramic Society Inc600 N Cleveland Ave Ste 210, Westerville, OH 43082-6921OH1982-07$11,239,721
SubordinateInternational Ceramic Federation600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH2007-08$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
SubordinateAmerican Ceramic Society Inc600 N Cleveland Avenue Suite 210, Westerville, OH 43082OH1982-07$0
Number of affiliated organizations
Ohio28
Total28

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