2024-11-14T14:01:50-05:00 2023-12-31 311413363 BHM CPA GROUP INC 1 E CAMPUS VIEW BLVD STE 300 COLUMBUS OH 43235 990 2023-01-01 311593054 DECORATIVE ARTS CENTER OF OHIO DECO 7406811423 145 E MAIN ST LANCASTER OH 43130 JASON CRABILL EXECUTIVE DIRECTOR 7406811423 2024-10-28 true false RYAN C HIXENBAUGH CPA P01052454 6143895775 2024-11-14 2023 2024-10-15 13:58:12Z JASON CRABILL 861 S CASSINGHAM RD COLUMBUS OH 43209 1111950 false X WWW.DECARTSOHIO.ORG X 1997 OH TO PROMOTE COMMUNITY BASED ART EDUCATION 12 12 7 36 0 507910 574863 23043 69154 4688 107042 25320 18073 560961 769132 0 0 196639 207812 0 0 369818 405903 566457 613715 -5496 155417 2557459 2928961 99568 154992 2457891 2773969 TO PROMOTE COMMUNITY BASED ART EDUCATION false false 450992 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. 450992 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 14 0 true 7 true false false false false false false false false false false false false false false X 12 12 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 67000 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 VICE PRESIDE 1.00 X X 0 0 0 JOHN FURNISS BOARD MEMBER 1.00 X 0 0 0 DAVID HOGREFE BOARD MEMBER 1.00 X 0 0 0 ANDREW RICHMOND BOARD MEMBER 1.00 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 67000 false false false 35848 539015 574863 DEVELOPMENTAL INCOME 41140 41140 PROGRAM SERVICE REVENUE 28014 28014 69154 47351 47351 383434 323743 59691 59691 59691 37146 19075 18071 18071 MISCELLANEOUS INCOME 2 2 2 769132 69156 125113 67000 60300 6700 123405 111064 12341 1853 1668 185 15554 13999 1555 10500 10500 11424 11424 8586 8586 25638 25638 14205 14205 11955 11955 12967 12967 46592 46592 9442 9442 CONTRACT SERVICES 97356 97356 PUBLICATIONS 47213 47213 EXHIBITION EXPENSE 31466 31466 RECEPTIONS & EVENTS 25582 25582 52977 17620 35357 613715 450992 162723 0 498802 668269 1505227 1708082 20001 27522 1316772 801848 520804 514924 12625 10164 2557459 2928961 13088 11052 86480 143940 99568 154992 X 2432120 2754883 25771 19086 2457891 2773969 2557459 2928961 X 155417 160661 X false true X true false X 426477 363670 528940 507910 574863 2401860 426477 363670 528940 507910 574863 2401860 2401860 32813 30475 29585 28993 47351 169217 516 5391 25226 34283 37146 102562 2673639 193063 0.89830 0.91070 X PART II, LINE 10 MICELLANEOUS INCOME 65,416 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 1465821 1673550 1813103 1465821 1599823 1813103 1433365 1599823 1204798 1433365 0.99460 0.00540 false false 43402 12116 31286 13825 12865 960 1259545 776712 482833 515079 X 948868 160661 19075 179736 769132 769132 632790 19075 19075 613715 613715 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 2020, 2021 AND 2022 ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. SCHEDULE D, PAGE 4, PART XI, LINE 2D RETAIL EXPENSE 19,075 SCHEDULE D, PAGE 4, PART XII, LINE 2D RETAIL EXPENSE 19,075 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 19,075 RETAIL EXPENSE -19,075