2023-11-14T10:07:01-05:00 2022-12-31 311413363 BHM CPA GROUP INC 1 E CAMPUS VIEW BLVD STE 300 COLUMBUS OH 43235 990 2022-01-01 311593054 DECORATIVE ARTS CENTER OF OHIO DECO 145 E MAIN ST LANCASTER OH 43130 JASON CRABILL EXECUTIVE DIRECTOR 2023-11-13 true JASON CRABILL 999009999 false RYAN C HIXENBAUGH CPA P01052454 6143895775 2023-11-14 2022 2023-04-26 12:10:37Z CATHIE DE ROLPH 10620 TOWNSHIP 500 THORNVILLE OH 43076 1330274 false X WWW.DECARTSOHIO.ORG X 1997 OH TO PROMOTE COMMUNITY BASED ART EDUCATION 10 10 8 33 0 528940 507910 20430 23043 150199 4688 10397 25320 709966 560961 0 0 174999 196639 0 0 263305 369818 438304 566457 271662 -5496 2810548 2557459 69273 99568 2741275 2457891 TO PROMOTE COMMUNITY BASED ART EDUCATION false false 472215 PROVIDE THE FACILITY IN WHICH KNOWLEDGE AND ENJOYMENT OF THE DECORATIVE ARTS CAN BE OBTAINED AS WELL AS PROVIDING A FOCUS FOR RESEARCH AND COMMUNICATION. 472215 true true false false false false false true false true true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 8 true false false false false false false false false false false false false false false X 10 10 false false false false false false false true true false false false true false true true true false false false OH X DECORATIVE ARTS CENTER 7406811423 145 E MAIN ST LANCASTER OH 43130 JASON CRABILL EXECUTIVE DI 40.00 X 63703 0 0 TIM BOLTON DIRECTOR EME 1.00 X 0 0 0 SARAH CLAYPOOL BOARD MEMBER 1.00 X 0 0 0 DANIELLE DUNKEL BOARD MEMBER 1.00 X 0 0 0 LIZ FOX BOARD MEMBER 1.00 X 0 0 0 JOHN FURNISS BOARD MEMBER 1.00 X 0 0 0 DAVID HOGREFE EXECUTIVE DI 1.00 X X 0 0 0 CATHIE DE ROLPH IMM. PAST PR 2.00 X X 0 0 0 KATE SMILEY PRESIDENT 1.00 X X 0 0 0 SARAH STOUGHTON BOARD MEMBER 1.00 X 0 0 0 TOM STOUGHTON TREASURER 1.00 X X 0 0 0 PAM STUMP SECRETARY 1.00 X X 0 0 0 CHARLIE VOSS BOARD MEMBER 1.00 X 0 0 0 SALLIE VOYLES BOARD MEMBER 1.00 X 0 0 0 63703 false false false 34635 40815 432460 507910 PROGRAM SERVICE REVENUE 17343 17343 DEVELOPMENTAL INCOME 5700 5700 23043 28993 28993 734234 758539 -24305 -24305 -24305 34283 10774 23509 23509 MISCELLANEOUS INCOME 1811 1811 1811 560961 24854 28197 63703 63703 115781 52101 63680 2294 1606 688 14861 10403 4458 10120 10120 10675 10675 8194 8194 27973 27973 8709 4354 4355 10971 10971 8219 8219 45797 45797 5494 2747 2747 CONTRACT SERVICES 88751 88751 PUBLICATIONS 49652 49652 EXHIBITION EXPENSE 42723 42723 EQUIPMENT EXPENSE 15644 15644 36896 36896 566457 472215 94242 0 448119 498802 1815696 1505227 7830 20001 1276060 755256 538903 520804 12625 2810548 2557459 3761 13088 65512 86480 69273 99568 X 2636897 2432120 104378 25771 2741275 2457891 2810548 2557459 X -5496 -237073 -40815 X false true X true false X 395067 426477 363670 528940 507910 2222064 395067 426477 363670 528940 507910 2222064 2222064 29851 32813 30475 29585 28993 151717 741 516 5391 25226 34283 66157 2439938 167578 0.91070 0.92130 X PART II, LINE 10 MICELLANEOUS INCOME 31,874 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1813103 1465821 1599823 1813103 1433365 1599823 1204798 1433365 1269717 1204798 0.99460 0.00540 false false 43402 9946 33456 13825 11901 1924 1218833 733259 485574 520954 X 293847 -237073 10774 -226299 520146 40815 40815 560961 577231 10774 10774 566457 566457 SCHEDULE D, PAGE 3, PART X THE CENTER COMPLIES WITH THE ASC 740-10 RELATED TO UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE CENTER ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN. TAX RETURNS FOR THE YEARS ENDED 2019, 2020 AND 2021 ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. SCHEDULE D, PAGE 4, PART XI, LINE 2D RETAIL EXPENSE 10,774 SCHEDULE D, PAGE 4, PART XI, LINE 4B PPP LOAN FORGIVEN 40,815 SCHEDULE D, PAGE 4, PART XII, LINE 2D RETAIL EXPENSE 10,774 FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE ANNUAL AUDIT IS REVIEWED BY THE FINANCE COMMITTEE. THE BOARD OF DIRECTORS THEN APPROVES THE AUDIT REPORT. THE FORM 990 IS PREPARED FROM THE AUDIT REPORT AND A DRAFT COPY IS REVIEWED PRIOR TO FILING BY THE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 12C BY REGULARLY REVIEWING VENDOR RELATIONSHIPS AND MONITORING BOARD AND STAFF INVOLVEMENT IN VENDOR/CONTRACTOR SELECTION TO AVOID CONFLICT OF INTEREST, EITHER REAL OR PERCEIVED. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 RETAIL EXPENSE 10,774 PPP LOAN FORGIVEN -40,815 RETAIL EXPENSE -10,774 TOTAL -40,815