2023-11-13T14:42:03-06:00 2022-12-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2022-01-01 341377187 WASSENBERG ART CENTER ASSOCIATION WASS 4192386837 214 S WASHINGTON STREET VAN WERT OH 45891 STICKY RAMMEL PRESIDENT 4192386837 2023-11-13 1 STICKY RAMMEL 999009999 0 ANGELA N CRAWFORD CPA P00573197 3178488920 2023-11-12 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z STICKY RAMMEL 214 S WASHINGTON STREET VAN WERT OH 45891 37714 0 X WASSENBERGARTCENTER.ORG X 1982 OH PURPOSE OF THE ART CENTER SHALL BE TO ENCOURAGE PARTICIPATION AND ENJOYMENT OF VISUAL ARTS AND TO PROMOTE ART INSTRUCTION PURSUANT TO THE TERMS EXPRESSED IN THE WILL OF CHARLES WASSENBERG. 13 13 2 1 0 0 144395 24282 32726 5320 1456 3303 9612 4809 188189 37714 24703 0 0 0 32202 7476 0 0 0 104332 23868 161237 31344 26952 6370 124024 119593 488 3065 123536 116528 PURPOSE OF THE ART CENTER SHALL BE TO ENCOURAGE PARTICIPATION AND ENJOYMENT OF VISUAL ARTS AND TO PROMOTE ART INSTRUCTION PURSUANT TO THE TERMS EXPRESSED IN THE WILL OF CHARLES WASSENBERG. 0 0 31344 8979 ART CLASSES, WORKSHOPS, UNIQUE EVENTS AND ACTIVITIES FOR ADULTS AND CHILDREN THROUGHOUT THE YEAR. 31344 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 0 1 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 OH X MICHAEL HOLLIDAY 4192381743 138 E MAIN ST VAN WERT OH 45891 STICKY RAMMEL PRESIDENT 1.00 X X 0 0 0 RACHEL HOVERMAN VICE PRESIDENT 1.00 X X 0 0 0 ELIZABETH ADAMS SECRETARY 1.00 X X 0 0 0 MATT HOSKINS TREASURER 1.00 X X 0 0 0 SARAH HOPE WELLS BOARD MEMBER 1.00 X 0 0 0 EMILY HOSKINS BOARD MEMBER 1.00 X 0 0 0 ERIN MCMILLEN BOARD MEMBER 1.00 X 0 0 0 ELLEN RAGER BOARD MEMBER 1.00 X 0 0 0 KYLE SCHUMM BOARD MEMBER 1.00 X 0 0 0 JAYNE SMITH INTERIM ED 10/22-12/22, BOARD MEMBER 1.00 X X 0 9030 0 BRENT STEVENS BOARD MEMBER 1.00 X 0 0 0 JIM STRIPE BOARD MEMBER 1.00 X 0 0 0 GARY TAYLOR BOARD MEMBER 1.00 X 0 0 0 HOPE WALLACE EXECUTIVE DIRECTOR 1/22-2/22 40.00 X 0 8076 1778 0 17106 1778 0 0 0 0 0 24282 24282 ART CLASSES AND FEES 900099 4230 4230 MEMBERSHIP DUES 900099 1090 1090 5320 3303 3303 1150 0 1150 1150 1150 3659 0 3659 3659 37714 8979 0 4453 7476 7476 166 166 3795 3795 41 41 1232 1232 58 58 PROGRAM EXPENSES 15666 15666 AWARDS 2910 2910 31344 31344 0 0 52456 56561 71568 63032 124024 119593 3065 488 0 488 3065 X 123536 116528 123536 116528 124024 119593 6370 -13378 0 X 0 1 X 1 0 X 72465 161462 78932 144395 24282 481536 72465 161462 78932 144395 24282 481536 481536 12865 12726 4685 9049 4453 43778 25778 25778 551092 101954 0.87380 0.70140 X 0 X PART X, LINE 2: FOOTNOTE IN THE CONSOLIDATED FINANCIAL STATEMENTS: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 2 MATT AND EMILY HOSKINS, BOARD MEMBERS, ARE MARRIED. FORM 990, PART VI, SECTION A, LINE 4 THE ARTICLES OF INCORPORATION WERE AMENDED DURING THE YEAR. THE VAN WERT COUNTY FOUNDATION WAS NAMED THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 THE VAN WERT COUNTY FOUNDATION IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER HAS THE RIGHT TO APPOINT ALL BOARD MEMBERS (AND REMOVE ANY DIRECTOR) TO THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER OF THE ORGANIZATION, IN ADDITION TO APPOINTING AND REMOVING DIRECTORS, HAS THE POWER TO: - ADOPT AND APPROVE ALL STRATEGIC PLANS - AUTHORIZE AND/OR APPROVE NON-BUDGETED OPERATING EXPENSES AND CAPITAL EXPENDITURES IN EXCESS OF $25,000 - AUTHORIZE AND/OR APPROVE ANY INCURRANCE, ASSUMPTION, OR GUARANTEE OF DEBT IN EXCESS OF $25,000 - AUTHORIZE AND/OR APPROVE OF THE NON-BUDGETED SALE, LEASE, OR OTHER DISPOSITION OF ANY REAL ESTATE - AUTHORIZE AND/OR APPROVE CONTRACTS THAT CALL FOR EXPENDITURES OF SUMS IN EXCESS OF $25,000 - AUTHORIZE AND/OR APPROVE THE MERGER, CONSOLIDATION, CESSATION, SALE OR LEASE OF ANY BUSINESS LINE - AUTHORIZE AND/OR APPROVE FINANCIAL AUDITORS AND LEGAL COUNSEL - APPOINT THE EXECUTIVE DIRECTOR AFTER NOMINATION BY THE ART CENTER BOARD. - REMOVE THE EXECUTIVE DIRECTOR WITH OR WITHOUT CAUSE AT ANY TIME - REMOVE THE PRESIDENT, SECRETARY AND TREASURER, WITH OR WITHOUT CAUSE, AT ANY TIME - AUTHORIZE AND/OR APPROVE ANY AMENDMENTS TO THE ARTICLES OF INCORPOATION OR CODE OF REGULATIONS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE OF THE VAN WERT COUNTY FOUNDATION AND THE EXECUTIVE DIRECTOR OF THE WASSENBERG ART CENTER ASSOCIATION PRIOR TO SUBMISSION. THE BOARD LATER APPROVES THE FORM 990 AT A NORMALLY SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE TO WHOM THE BOARD OF TRUSTEES HAS DELEGATED POWERS ANNUALLY SIGNS A STATEMENT THAT AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE WASSENBERG ART CENTER ASSOCIATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. COMPLIANCE IS MONITORED AT LEAST ANNUALLY. DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN FOR ANY VIOLATIONS OF THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE WASSENBERG ART ASSOCIATION'S WEBSITE DISCLOSES THAT THEIR TAX RETURN, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR REVIEW UPON REQUEST. COPIES ARE MADE IF REQUESTED. THE VAN WERT COUNTY FOUNDATION 138 MAIN STREET VAN WERT OH 45891 340907558 COMMUNITY FOUNDATION OH 501(C)(3) LINE 7 0 THE VAN WERT AREA PERFORMING ARTS FOUNDATION 10700 SR 118 S VAN WERT OH 45891 870753478 PERFORMING ARTS OH 501(C)(3) LINE 12A, I THE VAN WERT COUNTY FOUNDATION 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0