The Arts Castle in Delaware, Ohio (OH)

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The Arts Castle
Employer Identification Number (EIN)311167624
Name of OrganizationThe Arts Castle
In Care of NameMichael R Shade
Address190 W Winter St, Delaware, OH 43015-2490
ActivitiesCommunity theatrical group
SubsectionCharitable Organization
Ruling Date06/1986
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$409,574
Amount of Income$348,568
Form 990 Revenue Amount$318,607
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Arts, Cultural Organizations - Multipurpose


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Amount of income in 2014: $348,568 (it was $298,994 in 2013)
The Arts Castle: 

 $348,568
Other organizations performing similar types of work: 

 $195,015

Assets in 2014: $409,574 (it was $420,946 in 2013)
This organization: 

 $409,574
Other organizations performing similar types of work: 

 $137,152

Expenses in 2014: $316,402
The Arts Castle: 

 $316,402
Other organizations performing similar types of work: 

 $181,390

Income to expenses ratio in 2014: 1.1
The Arts Castle: 

 1.1
Other organizations performing similar types of work: 

 1.0

Number of employees in 2014: 8
This organization: 

 8
Other organizations performing similar types of work: 

 6

Grants share in income in 2014: 45.5%
This organization: 

 45.5%
Other organizations performing similar types of work: 

 49.7%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?YesYesYes
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYesYes
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?YesYesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?YesYesYes
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?YesNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096353543
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return498
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoYesYesYes
Has it filed a Form 990-T for this year?YesYesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoYesNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0$0
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization000
Total number of independent contractors who received more than $100,000 of compensation from the organization000
Statement of Revenue
2011201220132014
Total revenue$346,618$228,127$298,994$318,607
Contributions, Gifts, Grants and Other Similar Amounts$138,930$81,408$119,844$144,893
Program Service Revenue$164,459$124,246$167,690$145,580
0$124,942$162,603$139,470
0$4,939$5,087$6,110
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$12,844$-3,428$3,506$2,036
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$2,855$4,045$3,917$3,174
Gross rents (Real / Personal)$2,855 / $0$4,045 / $0$4,545 / $0$3,675 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$628 / $0$501 / $0
Rental income or (loss) (Real / Personal)$2,855 / $0$4,045 / $0$3,917 / $0$3,174 / $0
Net gain/loss from sales of assets other than inventory$0$0$0$0
Net income/loss from fundraising events$27,530$16,502$3,648$20,748
Gross income from fundraising events$28,370$26,499$18,681$42,846
Less: direct expenses$840$9,997$15,033$22,098
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$5,354$389$2,176
Gross sales of inventory, less returns and allowances$0$5,354$7,513$9,538
Less: cost of goods sold$0$0$7,124$7,362
Miscellaneous Revenue$0$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$365,494$282,394$268,266$316,402
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0$10,419
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$205,082$89,796$82,596$94,272
Pension plan accruals and contributions$0$0$0
Other employee benefits$5,419$4,586$5,077
Payroll taxes$13,892$8,835$9,419$11,274
Fees for services (non-employees)
Management$0$657$0
Legal$0$0$0
Accounting$0$0$0
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$0$0$0
Advertising and promotion$0$2,254$3,697
Office expenses$0$5,938$6,145
Information technology$0$0$0
Royalties$0$0$0
Occupancy$24,521$27,850$30,790
Travel$0$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$0$0$0
Interest$676$0$0
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$14,617$14,598$16,008
Insurance$0$8,457$8,849
Other expenses$66,779$73,352$81,903
Other expenses$11,712$10,049$13,865
Other expenses$7,270$9,077$11,501
Other expenses$6,433$7,948$8,039
Other expenses$46,336$11,485$14,563
Balance Sheet
2011201220132014
Total assets$477,366$399,341$420,946$409,574
Cash - non-interest-bearing$50,131$64,011$21,029
Savings and temporary cash investments$41,366$45,508$20,163
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$7,595$11,681$47,609
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$5,464$5,843$5,962
Prepaid expenses and deferred charges$0$0$0
Land, buildings, and equipment: cost or other basis$286,140$270,438$291,891
Investments - publicly traded securities$274,179$21,758$21,018
Investments - other securities$18,542$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$2,064$1,707$1,902
Total liabilities$46,702$68,225$52,901$39,324
Accounts payable and accrued expenses$295$266$482
Grants payable$0$0$0
Deferred revenue$28,381$9,005$14,708
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$35,672$32,687$32,687$11,177
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$6,862$10,943$12,957
Total net assets or fund balances$430,664$331,116$368,045$370,250
Unrestricted net assets$308,043$310,094$329,788
Temporarily restricted net assets$19,028$53,406$36,425
Permanently restricted net assets$4,045$4,545$4,037
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
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
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$1,413,819
Subtotal$1,413,819
Gifts, grants, contributions, and membership fees received$472,787
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$941,032
Gross receipts from activities that are not an unrelated trade or business under section 513$0
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
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$1,451,483
Public support$1,413,819
Subtotal$22,624
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$22,624
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$15,040
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Music And Event Management Inc1241 Elm St, Cincinnati, OH 45202-7531OH1993-09$23,948,923
2St Anns Warehouse Inc55 Washington St Ste 458, Brooklyn, NY 11201-1059NY1984-01$5,107,486
3The Wichita Center For The Arts Inc9112 E Central Ave, Wichita, KS 67206-2506KS1935-07$3,431,371
4Museum Of Contemporary Art Santa Barbara Inc653 Paseo Nuevo, Santa Barbara, CA 93101-3392CA1979-02$3,272,599
5The Ark117 N 1st St Ste 40, Ann Arbor, MI 48104-1354MI1984-03$3,164,867
6Beck Center For The Arts17801 Detroit Ave, Lakewood, OH 44107-3413OH1945-02$2,589,808
7Seward Redesign Inc2619 East Franklin Ave, Minneapolis, MN 55406-1300MN1975-11$2,038,214
8Sesame Flyers International Inc3510 Church Ave, Brooklyn, NY 11203-2804NY1992-03$1,960,263
9White Bear Center For The Arts4971 Long Ave, White Bear Lk, MN 55110-2629MN1968-05$1,938,548
10Lancaster Festival Inc117 W Wheeling St, Lancaster, OH 43130-3708OH1981-12$995,006
11Decorative Arts Center Of Ohio145 E Main St, Lancaster, OH 43130-3713OH1998-09$739,423
12Ashtabula Arts Center2928 W 13th St, Ashtabula, OH 44004-2442OH1970-05$643,631
13American Folklore Society Inc1501 Neil Ave, Columbus, OH 43201-2602OH1942-09$584,150
14Middletown Fine Arts CenterPO BOX 441, Middletown, OH 45042-0441OH1960-02$504,536
15City Folk451 W Third St 10th Floor, Dayton, OH 45422-0001OH1984-04$494,023
16Dairy Barn Inc Southeastern Ohio Cultural Arts CenterPO BOX 747, Athens, OH 45701-0747OH1979-03$478,741
17Wayne Center For The Arts237 S Walnut St, Wooster, OH 44691-4753OH1974-01$402,235
18The Arts Castle190 W Winter St, Delaware, OH 43015-2490OH1986-06$348,568
19Cincinnati Folk Life Inc1206 Inglenook Place, Cincinnati, OH 45208OH1983-05$0
20North Coast Pipe Band Inc1683 Kent Street, Kent, OH 44240OH1990-01$0
Number of organizations performing similar types of work
Alaska4
Alabama5
Arkansas8
Arizona9
California76
Colorado18
Connecticut14
District of Columbia5
Delaware1
Florida33
Georgia11
Hawaii12
Iowa6
Idaho2
Illinois20
Indiana5
Kansas10
Kentucky4
Louisiana11
Massachusetts31
Maryland19
Maine6
Michigan21
Minnesota15
Missouri11
Mississippi2
Montana7
North Carolina27
North Dakota2
Nebraska6
New Hampshire4
New Jersey18
New Mexico4
Nevada2
New York75
Ohio23
Oklahoma4
Oregon11
Pennsylvania38
Rhode Island3
South Carolina5
South Dakota2
Tennessee15
Texas34
Utah8
Virginia24
Vermont10
Washington16
Wisconsin13
West Virginia9
International1
Total720

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