Middletown Fine Arts Center

aka Middletown Arts Center   |   Middletown, OH   |

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GuideStar Charity Check

Middletown Fine Arts Center

EIN: 31-6014837


The Middletown Arts Center's mission is to enrich our community by fostering creative expression through education, exhibition, and collaboration.

Ruling year info


Executive Director

Kate Dykes

Main address

PO Box 441

Middletown, OH 45042 USA

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Subject area info

Arts and culture

Population served info

Children and youth


Economically disadvantaged people

Artists and performers

NTEE code info

Arts, Cultural Organizations - Multipurpose (A20)

Programs and results

What we aim to solve

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Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Art Education

Founded in 1957, MAC is the area’s oldest arts organization offering a wide range of meaningful arts programming for all ages and abilities: serving youth, adults and seniors. We provide an opportunity for creative expression, social interaction, collaboration and critical thinking. Professional instructors teach painting, ceramics, photography, enameling, fiber, fused glass, jewelry and more.

Population(s) Served
Children and youth

Where we work

Affiliations & memberships

CultureWorks 2023

How we listen

SOURCE: Self-reported by organization

Seeking feedback from people served makes programs more responsive and effective. Here’s how this organization is listening.

done We shared information about our current feedback practices.
  • How is your organization using feedback from the people you serve?

    To identify and remedy poor client service experiences, To identify bright spots and enhance positive service experiences, To make fundamental changes to our programs and/or operations, To inform the development of new programs/projects, To identify where we are less inclusive or equitable across demographic groups, To strengthen relationships with the people we serve, To understand people's needs and how we can help them achieve their goals

  • Which of the following feedback practices does your organization routinely carry out?

    We collect feedback from the people we serve at least annually, We take steps to get feedback from marginalized or under-represented people, We aim to collect feedback from as many people we serve as possible, We take steps to ensure people feel comfortable being honest with us, We look for patterns in feedback based on demographics (e.g., race, age, gender, etc.), We look for patterns in feedback based on people’s interactions with us (e.g., site, frequency of service, etc.), We engage the people who provide feedback in looking for ways we can improve in response, We act on the feedback we receive, We share the feedback we received with the people we serve, We tell the people who gave us feedback how we acted on their feedback, We ask the people who gave us feedback how well they think we responded

  • What challenges does the organization face when collecting feedback?

    It is difficult to get the people we serve to respond to requests for feedback, It is difficult to find the ongoing funding to support feedback collection, Staff find it hard to prioritize feedback collection and review due to lack of time


Middletown Fine Arts Center
Fiscal year: Jan 01 - Dec 31

Revenue vs. expenses:  breakdown

SOURCE: IRS Form 990 info
Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2022 info

SOURCE: IRS Form 990


Average of 112.01 over 10 years

Months of cash in 2022 info

SOURCE: IRS Form 990


Average of 19.6 over 10 years

Fringe rate in 2022 info

SOURCE: IRS Form 990


Average of 11% over 10 years

Funding sources info

Source: IRS Form 990

Assets & liabilities info

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Middletown Fine Arts Center

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: cloud_download Download Data

Middletown Fine Arts Center

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: cloud_download Download Data

Middletown Fine Arts Center

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of Middletown Fine Arts Center’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

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* This organization changed its fiscal year accounting period in 2021. Please refer to its 2021 990s for more information.

Business model indicators

Profitability info 2018 2019 2020 2021 * 2022
Unrestricted surplus (deficit) before depreciation -$7,952 $6,411 -$1,103 $149,259 $22,063
As % of expenses -3.3% 2.5% -0.5% 68.0% 7.0%
Unrestricted surplus (deficit) after depreciation -$19,784 -$35,455 -$44,374 $107,864 -$19,689
As % of expenses -7.9% -12.1% -16.9% 41.3% -5.5%
Revenue composition info
Total revenue (unrestricted & restricted) $223,992 $255,486 $218,091 $400,441 $336,488
Total revenue, % change over prior year -9.8% 14.1% -14.6% 83.6% -16.0%
Program services revenue 47.0% 34.8% 38.4% 19.3% 43.5%
Membership dues 14.1% 1.8% 2.1% 1.0% 1.8%
Investment income 4.0% 6.5% 4.4% 2.2% 1.6%
Government grants 3.3% 5.8% 9.0% 6.2% 0.0%
All other grants and contributions 21.6% 49.6% 41.4% 58.8% 62.3%
Other revenue 9.9% 1.5% 4.8% 12.5% -9.2%
Expense composition info
Total expenses before depreciation $238,581 $251,831 $219,194 $219,633 $314,425
Total expenses, % change over prior year 3.5% 5.6% -13.0% 0.2% 43.2%
Personnel 33.3% 36.8% 39.9% 47.0% 45.0%
Professional fees 1.5% 2.2% 15.0% 17.3% 16.4%
Occupancy 14.2% 11.5% 17.8% 10.0% 10.8%
Interest 0.0% 0.0% 0.0% 0.0% 0.0%
Pass-through 1.0% 0.0% 0.0% 0.0% 0.5%
All other expenses 50.0% 49.6% 27.3% 25.7% 27.3%
Full cost components (estimated) info 2018 2019 2020 2021 2022
Total expenses (after depreciation) $250,413 $293,697 $262,465 $261,028 $356,177
One month of savings $19,882 $20,986 $18,266 $18,303 $26,202
Debt principal payment $0 $0 $0 $0 $0
Fixed asset additions $0 $0 $0 $0 $0
Total full costs (estimated) $270,295 $314,683 $280,731 $279,331 $382,379

Capital structure indicators

Liquidity info 2018 2019 2020 2021 2022
Months of cash 15.7 10.8 13.6 24.4 17.5
Months of cash and investments 15.7 10.8 13.6 24.4 17.5
Months of estimated liquid unrestricted net assets 1.7 10.8 12.1 20.3 17.2
Balance sheet composition info 2018 2019 2020 2021 2022
Cash $312,435 $226,289 $248,379 $447,498 $458,314
Investments $0 $0 $0 $0 $0
Receivables $8,898 $12,676 $2,485 $2,485 $11,854
Gross land, buildings, equipment (LBE) $289,423 $1,329,603 $1,305,860 $1,305,860 $1,310,859
Accumulated depreciation (as a % of LBE) 32.0% 48.3% 51.2% 54.4% 60.5%
Liabilities (as a % of assets) 0.2% 0.2% 2.3% 3.7% 2.1%
Unrestricted net assets $230,671 $914,603 $858,455 $966,319 $967,111
Temporarily restricted net assets $200,048 $10,000 N/A N/A N/A
Permanently restricted net assets $86,172 $0 N/A N/A N/A
Total restricted net assets $286,220 $10,000 $9,000 $40,549 $0
Total net assets $516,891 $924,603 $867,455 $1,006,868 $967,111

Key data checks

Key data checks info 2018 2019 2020 2021 2022
Material data errors No No No No No


The people, governance practices, and partners that make the organization tick.

Letter of Determination is not available for this organization
Form 1023/1024 is not available for this organization

Executive Director

Kate Dykes

Number of employees

Source: IRS Form 990

Middletown Fine Arts Center

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Show data for fiscal year
Compensation data
Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

Middletown Fine Arts Center

Board of directors
as of 10/04/2023
SOURCE: Self-reported by organization
Board of directors data
Download the most recent year of board of directors data for this organization
Board chair

Fran Morrison

Julie Nickell

Ray Peterson

Marilyn Noll

Amy Abernathy

Andy Au

Richard Davies

Corinne Hemesath

Shane Mears

Cathie Mulligan

Janis Nein

Nancy Peterson

Anita Shew

Peggy Trimble

Jack Howard

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

  • Board orientation and education
    Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? Yes
  • CEO oversight
    Has the board conducted a formal, written assessment of the chief executive within the past year ? Yes
  • Ethics and transparency
    Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Yes
  • Board composition
    Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes
  • Board performance
    Has the board conducted a formal, written self-assessment of its performance within the past three years? Yes

Organizational demographics

SOURCE: Self-reported; last updated 10/4/2023

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.


The organization's leader identifies as:

Race & ethnicity
Gender identity

Race & ethnicity

Gender identity


Sexual orientation

No data


No data

Equity strategies

Last updated: 10/04/2023

GuideStar partnered with Equity in the Center - an organization that works to shift mindsets, practices, and systems to increase racial equity - to create this section. Learn more

  • We analyze disaggregated data and root causes of race disparities that impact the organization's programs, portfolios, and the populations served.
  • We disaggregate data to adjust programming goals to keep pace with changing needs of the communities we support.
  • We have long-term strategic plans and measurable goals for creating a culture such that one’s race identity has no influence on how they fare within the organization.
Policies and processes
  • We seek individuals from various race backgrounds for board and executive director/CEO positions within our organization.
  • We have community representation at the board level, either on the board itself or through a community advisory board.
  • We help senior leadership understand how to be inclusive leaders with learning approaches that emphasize reflection, iteration, and adaptability.