Middletown Fine Arts Center

aka Middletown Arts Center | Middletown, OH | https://www.middletownartscenter.com/

Learn how to support this organization

GuideStar Charity Check

EIN: 31-6014837

Contributions tax deductible
as of September 2024

IRS BMF 509(a)(1)
as of September 09, 2024

View summary

Charity Check report

Mission

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

Ruling year info

1960

Executive Director

Kate Dykes

Main address

PO Box 441

Middletown, OH 45042 USA

Show more contact info

EIN

31-6014837

Subject area info

Arts and culture

Population served info

Adults

Children and youth

Economically disadvantaged people

Artists and performers

NTEE code info

Arts, Cultural Organizations - Multipurpose (A20)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Programs and results

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

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

Adults

Children and youth

Where we work

Affiliations & memberships

CultureWorks 2023

Photos

Videos

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.

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

Financials

Middletown Fine Arts Center

Fiscal year: Jan 01 - Dec 31

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

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

Liquidity in 2023

SOURCE: IRS Form 990

124.26

Average of 105.23 over 10 years

Months of cash in 2023

SOURCE: IRS Form 990

18.2

Average of 19.4 over 10 years

Fringe rate in 2023

SOURCE: IRS Form 990

10%

Average of 11% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

Middletown Fine Arts Center

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$39,326
Government Grants	$64,082
Program Services	$122,536
Investments	$4,773
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$230,717

Expenses
Program Services	$188,846
Administration	$64,163
Fundraising	$0
Total Expenses	$253,009
Net Gain/Loss	($22,292)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$8,340
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$41,807
Government Grants	$314,746
Program Services	$84,174
Investments	$8,201
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$448,928

Expenses
Program Services	$140,148
Administration	$125,337
Fundraising	$0
Total Expenses	$265,485
Net Gain/Loss	$183,443

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$9,731
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$0
Government Grants	$0
Program Services	$0
Investments	$0
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$0

Expenses
Program Services	$163,384
Administration	$131,895
Fundraising	$21,200
Total Expenses	$316,479
Net Gain/Loss	($316,479)

Functional expenses
Accounting Fees	$1,210
Advertising & Promotion	$34,179
Information Technology Expenses	$356
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$18,868
Government Grants	$90,358
Program Services	$96,514
Investments	$9,319
Special Events	$0
Sales	$0
Other	$35,619
Total Revenue	$250,678

Expenses
Program Services	$122,007
Administration	$183,694
Fundraising	$0
Total Expenses	$305,701
Net Gain/Loss	($55,023)

Functional expenses
Accounting Fees	$1,365
Advertising & Promotion	$5,874
Information Technology Expenses	$318
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$137,389
Government Grants	$5,000
Program Services	$116,470
Investments	$8,939
Special Events	$0
Sales	$2,968
Other	$11,405
Total Revenue	$282,171

Expenses
Program Services	$182,049
Administration	$137,889
Fundraising	$7,155
Total Expenses	$327,093
Net Gain/Loss	($44,922)

Functional expenses
Accounting Fees	$1,454
Advertising & Promotion	$5,959
Information Technology Expenses	$319
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$42,079
Government Grants	$122,166
Program Services	$111,896
Investments	$198,708
Special Events	$0
Sales	$2,961
Other	$26,029
Total Revenue	$503,839

Expenses
Program Services	$148,474
Administration	$129,290
Fundraising	$21,256
Total Expenses	$299,020
Net Gain/Loss	$204,819

Functional expenses
Accounting Fees	$1,872
Advertising & Promotion	$3,827
Information Technology Expenses	$0
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$17,643
Government Grants	$58,883
Program Services	$107,001
Investments	$5,907
Special Events	$0
Sales	$2,955
Other	$3,596
Total Revenue	$195,985

Expenses
Program Services	$167,595
Administration	$102,934
Fundraising	$4,809
Total Expenses	$275,338
Net Gain/Loss	($79,353)

Functional expenses
Accounting Fees	$922
Advertising & Promotion	$1,571
Information Technology Expenses	$5,547
Insurance Expenses	$5,862
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$16,736
Government Grants	$62,623
Program Services	$97,761
Investments	$4,363
Special Events	$0
Sales	$1,107
Other	$0
Total Revenue	$182,590

Expenses
Program Services	$137,689
Administration	$88,414
Fundraising	$4,857
Total Expenses	$230,960
Net Gain/Loss	($48,370)

Functional expenses
Accounting Fees	$1,958
Advertising & Promotion	$3,246
Information Technology Expenses	$3,230
Insurance Expenses	$8,196
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$117,731
Government Grants	$7,000
Program Services	$105,706
Investments	$1,685
Special Events	$0
Sales	$0
Other	$16,099
Total Revenue	$248,221

Expenses
Program Services	$130,889
Administration	$112,427
Fundraising	$0
Total Expenses	$243,316
Net Gain/Loss	$4,905

Functional expenses
Accounting Fees	$1,883
Advertising & Promotion	$2,391
Information Technology Expenses	$0
Insurance Expenses	$6,839
Interest Expenses	$0
Investment Management Fees	$1,894
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$79,955
Government Grants	$7,470
Program Services	$105,353
Investments	$8,962
Special Events	$0
Sales	$3,536
Other	$18,716
Total Revenue	$223,992

Expenses
Program Services	$121,363
Administration	$129,050
Fundraising	$0
Total Expenses	$250,413
Net Gain/Loss	($26,421)

Functional expenses
Accounting Fees	$1,775
Advertising & Promotion	$4,132
Information Technology Expenses	$5,444
Insurance Expenses	$5,852
Interest Expenses	$0
Investment Management Fees	$1,815
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$131,457
Government Grants	$14,910
Program Services	$88,849
Investments	$16,543
Special Events	$0
Sales	$3,451
Other	$276
Total Revenue	$255,486

Expenses
Program Services	$205,350
Administration	$88,347
Fundraising	$0
Total Expenses	$293,697
Net Gain/Loss	($38,211)

Functional expenses
Accounting Fees	$2,966
Advertising & Promotion	$28,471
Information Technology Expenses	$7,048
Insurance Expenses	$6,558
Interest Expenses	$0
Investment Management Fees	$2,540
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$94,714
Government Grants	$19,697
Program Services	$83,687
Investments	$19,993
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$218,091

Expenses
Program Services	$167,078
Administration	$95,387
Fundraising	$0
Total Expenses	$262,465
Net Gain/Loss	($44,374)

Functional expenses
Accounting Fees	$2,144
Advertising & Promotion	$5,975
Information Technology Expenses	$7,576
Insurance Expenses	$6,639
Interest Expenses	$0
Investment Management Fees	$2,528
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$239,478
Government Grants	$24,710
Program Services	$77,468
Investments	$8,662
Special Events	$0
Sales	$5,869
Other	$44,254
Total Revenue	$400,441

Expenses
Program Services	$176,223
Administration	$84,805
Fundraising	$0
Total Expenses	$261,028
Net Gain/Loss	$139,413

Functional expenses
Accounting Fees	$2,320
Advertising & Promotion	$1,699
Information Technology Expenses	$7,832
Insurance Expenses	$6,630
Interest Expenses	$0
Investment Management Fees	$2,943
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$68,092
Government Grants	$885
Program Services	$53,669
Investments	$7,890
Special Events	$0
Sales	$662
Other	$19,871
Total Revenue	$151,069

Expenses
Program Services	$117,430
Administration	$53,707
Fundraising	$0
Total Expenses	$171,137
Net Gain/Loss	($20,068)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$2,880
Information Technology Expenses	$4,078
Insurance Expenses	$3,397
Interest Expenses	$0
Investment Management Fees	$3,007
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$215,712
Government Grants	$0
Program Services	$146,461
Investments	$7,654
Special Events	$0
Sales	$2,072
Other	($35,411)
Total Revenue	$336,488

Expenses
Program Services	$212,036
Administration	$144,141
Fundraising	$0
Total Expenses	$356,177
Net Gain/Loss	($19,689)

Functional expenses
Accounting Fees	$7,830
Advertising & Promotion	$6,944
Information Technology Expenses	$8,534
Insurance Expenses	$6,906
Interest Expenses	$0
Investment Management Fees	$3,420
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$225,894
Government Grants	$21,003
Program Services	$152,939
Investments	$16,969
Special Events	$0
Sales	$11,785
Other	$35,163
Total Revenue	$463,753

Expenses
Program Services	$245,392
Administration	$155,613
Fundraising	$0
Total Expenses	$401,005
Net Gain/Loss	$62,748

Functional expenses
Accounting Fees	$3,479
Advertising & Promotion	$6,641
Information Technology Expenses	$11,544
Insurance Expenses	$7,353
Interest Expenses	$0
Investment Management Fees	$4,198
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

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: Download Data

Assets	Jul 01, 2008	Jun 30, 2009	Change
Contributions	$39,326
Cash & Equivalents	$241,074	$18,180	($222,894)
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$180,766	$180,766
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$112,400	$106,760	($5,640)
Other	$0	$0	$0
Total Assets	$353,474	$305,706	($47,768)

Liabilities	Jul 01, 2008	Jun 30, 2009	Change
Accounts Payable	$0	$0	$0
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$0	$0	$0

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.

Created in partnership with

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

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2019	2020	2021 *	2022	2023
Unrestricted surplus (deficit) before depreciation	$6,411	-$1,103	$149,259	$22,063	-$393,497
As % of expenses	2.5%	-0.5%	68.0%	7.0%	-109.6%
Unrestricted surplus (deficit) after depreciation	-$35,455	-$44,374	$107,864	-$19,689	-$435,605
As % of expenses	-12.1%	-16.9%	41.3%	-5.5%	-108.6%

Revenue composition
Total revenue (unrestricted & restricted)	$255,486	$218,091	$400,441	$336,488	$463,753
Total revenue, % change over prior year	14.1%	-14.6%	83.6%	-16.0%	37.8%
Program services revenue	34.8%	38.4%	19.3%	43.5%	33.0%
Membership dues	1.8%	2.1%	1.0%	1.8%	1.0%
Investment income	6.5%	4.4%	2.2%	1.6%	3.3%
Government grants	5.8%	9.0%	6.2%	0.0%	4.5%
All other grants and contributions	49.6%	41.4%	58.8%	62.3%	47.7%
Other revenue	1.5%	4.8%	12.5%	-9.2%	10.5%

Expense composition
Total expenses before depreciation	$251,831	$219,194	$219,633	$314,425	$358,897
Total expenses, % change over prior year	5.6%	-13.0%	0.2%	43.2%	14.1%
Personnel	36.8%	39.9%	47.0%	45.0%	46.2%
Professional fees	2.2%	15.0%	17.3%	16.4%	15.3%
Occupancy	11.5%	17.8%	10.0%	10.8%	10.3%
Interest	0.0%	0.0%	0.0%	0.0%	0.0%
Pass-through	0.0%	0.0%	0.0%	0.5%	0.0%
All other expenses	49.6%	27.3%	25.7%	27.3%	28.2%

Full cost components (estimated)	2019	2020	2021	2022	2023
Total expenses (after depreciation)	$293,697	$262,465	$261,028	$356,177	$401,005
One month of savings	$20,986	$18,266	$18,303	$26,202	$29,908
Debt principal payment	$0	$0	$0	$0	$19,200
Fixed asset additions	$0	$0	$0	$0	$0
Total full costs (estimated)	$314,683	$280,731	$279,331	$382,379	$450,113

Capital structure indicators

Liquidity	2019	2020	2021	2022	2023
Months of cash	10.8	13.6	24.4	17.5	18.2
Months of cash and investments	10.8	13.6	24.4	17.5	18.2
Months of estimated liquid unrestricted net assets	10.8	12.1	20.3	17.2	1.9

Balance sheet composition	2019	2020	2021	2022	2023
Cash	$226,289	$248,379	$447,498	$458,314	$544,688
Investments	$0	$0	$0	$0	$0
Receivables	$12,676	$2,485	$2,485	$11,854	$14,257
Gross land, buildings, equipment (LBE)	$1,329,603	$1,305,860	$1,305,860	$1,310,859	$1,310,859
Accumulated depreciation (as a % of LBE)	48.3%	51.2%	54.4%	60.5%	63.7%
Liabilities (as a % of assets)	0.2%	2.3%	3.7%	2.1%	0.4%
Unrestricted net assets	$914,603	$858,455	$966,319	$967,111	$531,506
Temporarily restricted net assets	$10,000	N/A	N/A	N/A	N/A
Permanently restricted net assets	$0	N/A	N/A	N/A	N/A
Total restricted net assets	$10,000	$9,000	$40,549	$0	$498,353
Total net assets	$924,603	$867,455	$1,006,868	$967,111	$1,029,859

Key data checks

Key data checks	2019	2020	2021	2022	2023
Material data errors	No	No	No	No	No

Operations

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

Documents

Letter of Determination is not available for this organization

Form 1023/1024 is not available for this organization

Executive Director

Kate Dykes

LinkedIn profile

Number of employees

Source: IRS Form 990

Middletown Fine Arts Center

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

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 03/20/2024

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

Candid has made improvements to the race and ethnicity options.

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

Leadership

The organization's leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Female

Race & ethnicity

Gender identity

Transgender Identity

Sexual orientation

No data

Disability

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

Data

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.

Middletown Fine Arts Center

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Art Education

Where we work

Affiliations & memberships

How we listen

Financials

Revenue vs. expenses: breakdown

Liquidity in 2023 info

124.26

Months of cash in 2023 info

18.2

Fringe rate in 2023 info

10%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

Middletown Fine Arts Center

Middletown Fine Arts Center

Middletown Fine Arts Center

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Executive Director

Kate Dykes

Number of employees

Middletown Fine Arts Center

Compensation data

Middletown Fine Arts Center

Board of directors data

Fran Morrison

Board leadership practices

Board orientation and education

CEO oversight

Ethics and transparency

Board composition

Board performance

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Transgender Identity

Sexual orientation

Disability

Equity strategies

Liquidity in 2023

Months of cash in 2023

Fringe rate in 2023

Funding sources

Assets & liabilities