2024-10-01T07:07:47-05:00 2022-12-31 383567911 REHMANN ROBSON LLC 2330 EAST PARIS AVE SE GRAND RAPIDS MI 49546 990 2022-01-01 381081760 OX-BOW OX-B 2698575811 PO BOX 216 SAUGATUCK MI 49453 SHANNON R STRATTON EXECUTIVE DIRECTOR 2698575811 2024-09-30 1 1 JEFFREY E HERT CPA P00066715 6169754100 2024-09-30 2022 2024-10-15 13:58:12Z SHANNON R STRATTON PO BOX 216 SAUGATUCK MI 49453 4162842 0 X WWW.OX-BOW.ORG X 1972 MI TO CONNECT ARTISTS TO A NETWORK OF CREATIVE PEOPLE, RESOURCES, AND IDEAS; TO AN ENERGIZING NATURAL ENVIRONMENT; AND TO A RICH ARTISTIC HISTORY AND TO A VITAL FUTURE. 11 11 31 11 0 0 865889 723555 1364932 1676256 292332 284205 77742 90408 2600895 2774424 111171 97491 0 0 1413767 1729803 0 0 488970 1256570 1568844 2781508 3396138 -180613 -621714 6747769 5900053 590587 1104836 6157182 4795217 X TO CONNECT ARTISTS TO A NETWORK OF CREATIVE PEOPLE, RESOURCES, AND IDEAS; TO AN ENERGIZING NATURAL ENVIRONMENT; AND TO A RICH ARTISTIC HISTORY AND TO A VITAL FUTURE. 0 0 2519373 97491 1754648 OX-BOW OPERATES AN ART SCHOOL, INCLUDING ARTISTS-IN-RESIDENCY PROGRAMS, AND OWNS THE NECESSARY PROPERTY AND BUILDINGS TO CONDUCT THE SAME. OX-BOW WAS FOUNDED IN 1910 BY FREDERICK FURSMAN AND WALTER MARSHALL CLUTE, ARTISTS FROM THE SCHOOL OF THE ART INSTITUTE OF CHICAGO, TO SERVE AS A RESPITE FOR ARTISTS FROM THE INDUSTRIALIZING HAVOC OF CHICAGO. OVER THE PAST 100 YEARS, OX-BOW'S CORE VALUES AND ITS EDUCATIONAL PHILOSOPHY HAVE REMAINED CONSTANT. OX-BOW'S MISSION IS TO CONNECT ARTISTS TO A NETWORK OF CREATIVE PEOPLE, RESOURCES, AND IDEAS; TO AN ENERGIZING NATURAL ENVIRONMENT; AND TO A RICH ARTISTIC HISTORY AND TO A VITAL FUTURE. OX-BOW RECOGNIZES ARTISTS ARE VISIONARIES: THEY CREATE NEW POSSIBILITIES, ADVANCE CULTURE, AND ENABLE OTHERS TO IMAGINE THE UNIMAGINABLE. OUR SCHOOL AND RESIDENCY ARE PROGRAMMED TO SUPPORT AND BUILD ON THOSE SKILLS BY PROVIDING ARTISTS AT ALL STAGES IN THEIR ARTISTIC JOURNEY ACCESS TO A RANGE OF PROGRAMS AND RESOURCES THROUGHOUT THE YEAR, ONLINE AND IN PERSON. AT OX-BOW, A NOURISHED LIFE INCLUDES CONVERSATION, RIGOR, PLAYFULNESS, EXPERIENCING NATURE, IMMERSION INTO A CREATIVE CONTEXT, AND COMMUNALLY ENJOYING DELICIOUS, HEALTHY MEALS. OX-BOW'S STRENGTH IS DRAWN FROM HEALTHY RELATIONSHIPS WITH THE SAUGATUCK/DOUGLAS COMMUNITY, THE SCHOOL OF THE ART INSTITUTE OF CHICAGO, PARTNERS SCHOOLS THROUGHOUT THE UNITED STATES, AND NATIONAL AND INTERNATIONAL ARTISTS AND SUPPORTERS. OX-BOW BELIEVES EXPERIENCING A FLOURISHING NATURAL WORLD INVIGORATES A SENSE OF AWE AND CURIOSITY THAT ENABLES THE CREATIVE SPIRIT.CURRENTLY, OX-BOW'S BOARD OF DIRECTORS IS MADE UP OF 11 INDIVIDUALS. THEIR BACKGROUNDS AND SKILLSETS PROVIDE INSIGHT INTO LAW, ARCHITECTURE, BUSINESS MANAGEMENT AND THE ARTS, WITH 2 MEMBERS REPRESENTING THE SCHOOL OF THE ART INSTITUTE OF CHICAGO. THE BOARD IS PASSIONATE ABOUT OX-BOW AND GOVERNS THE ORGANIZATION ON A VOLUNTEER BASIS. CURRENTLY THE BOARD IS IN A CULTIVATION STAGE, LOOKING TO ONBOARD ANOTHER 6 NEW MEMBERS IN EARLY 2024. INTEGRAL TO THE OX-BOW EXPERIENCE ARE THE DEDICATED STAFF WHO HELP DEFINE THE CHARACTER OF THE ORGANIZATION. OX-BOW HAS BEEN LARGELY ARTIST RUN FOR THE LAST 112 YEARS, WHICH INFUSES THE LEADERSHIP, MAIN OFFICE, KITCHEN, MAINTENANCE, AND HOUSEKEEPING WITH A CREATIVE AND PLAYFUL SENSIBILITY. OX-BOW'S CLASSES ARE TAUGHT BY LOCAL, NATIONAL, OR INTERNATIONAL RENOWNED AND DISTINGUISHED ARTISTS. IN ADDITION TO OUR TALENTED FACULTY, OX-BOW HOSTS A SERIES OF WORLD RENOWNED VISITING ARTISTS, ART HISTORIANS AND CRITICS EACH SUMMER. VISITING ARTISTS GIVE SLIDE PRESENTATIONS OF THEIR WORK, ARE AVAILABLE FOR INDIVIDUAL AND GROUP CRITIQUES, AND VISIT CLASSES TO TALK WITH STUDENTS AND FACULTY. IN 2022 OX-BOW RETURNED TO SOMEWHAT NORMAL OPERATIONS, RUNNING A FULL SLATE OF WINTER (JANUARY) AND SUMMER CLASSES (JUNE-AUGUST). WITH THE EXCEPTION OF REQUIRING A NEGATIVE COVID TEST TO STAY OVERNIGHT ON CAMPUS AND ENCOURAGING MASK WEARING INDOORS DURING HIGH TRANSMISSION PERIODS, CAMPUS LIFE WAS MUCH AS IT HAD BEEN BEFORE THE PANDEMIC. WE WERE, HOWEVER, ADJUSTING TO THE REPERCUSSIONS OF THE PANDEMIC, INCLUDING A HIGHER LIVING WAGE, INFLATION ACROSS OUR OPERATIONS COSTS, STAGNANT ENROLLMENT, AND PATRON ATTRITION. FOLLOWING THE TRENDS OTHER NON-PROFITS AND SCHOOLS ARE EXPERIENCING, THESE EXAMPLES ARE SADLY ON TREND. STUDENTS ARE MORE CAUTIOUS ABOUT NEW EXPERIENCES AND NON-PROFIT GIVING HAS DROPPED SINCE 2020 ACROSS ALL SECTORS. OX-BOW CONTINUES TO LOOK FOR SOLUTIONS TO THESE ISSUES, INCLUDING EXPANDING PUBLIC PROGRAMMING AND RELEASING MORE SCHOLARSHIPS TO ENCOURAGE ENROLLMENT.OVERALL, OX-BOW CONTINUES TO OFFER A TWO-WEEK IN-PERSON INTENSIVE IN JANUARY AND 10-WEEKS OF IN-PERSON LEARNING FROM JUNE-AUGUST. THESE CLASSES ARE OFFERED FOR BOTH CREDIT AND NON-CREDIT, WITH THE MAJORITY OF OUR STUDENTS COMING FROM THE SCHOOL OF ART INSTITUTE OF CHICAGO WITH WHOM WE HAVE AN ONGOING PARTNERSHIP AGREEMENT. OX-BOW'S SUMMER AND FALL WORKSHOP SERIES, ART ON THE MEADOW, OFFERS DAY WORKSHOPS THROUGHOUT THE SUMMER FOR CHILDREN, TEENS, AND ADULTS. THIS PROGRAM IS A WAY FOR LOCAL RESIDENTS AND SHORT-TERM VISITORS TO ENGAGE IN LIFE AND ARTMAKING AT OX-BOW. CLASSES ARE TIMED TO GIVE PARTICIPANTS CONCENTRATED STUDIO TIME, WHILE STILL ALLOWING FOR THE FLEXIBILITY THAT BUSY SUMMER AND YEAR-ROUND SCHEDULES REQUIRE.OUR RESIDENCY PROGRAMS OFFER ARTISTS AND WRITERS, AT VARIOUS STAGES IN THEIR CAREER, THE TIME, SPACE, AND COMMUNITY TO ENCOURAGE GROWTH AND EXPERIMENTATION IN THEIR PRACTICE. RESIDENTS JOIN OX-BOW'S COMMUNITY THROUGHOUT THE YEAR, WOVEN INTO OUR CAMPUS ALONGSIDE STUDENTS, FELLOWS, FACULTY, AND STAFF FOR PERIODS OF 2 WEEKS UP TO 1 MONTH. WE OFFER TO FORMS OF ATTENDANCE: A FULLY FUNDED SUMMER RESIDENCY AND A FALL RESIDENCY AND MENTORSHIP PROGRAM WITH SOME FULL AND PARTIAL FUNDING AVAILABLE. THE SELECTION PROCESS CONSISTS OF AN ONLINE APPLICATION REVIEW FOLLOWED BY AN IN-PERSON PANEL MEETING FOCUSING ON THE MERIT OF THE APPLICANT'S WORK AS WELL AS RESPONSES TO THE STATEMENTS OF PRACTICE, PURPOSE, AND INTEREST.OX-BOW CONTINUALLY RE-INVENTS OPPORTUNITIES FOR THE LOCAL COMMUNITY TO VISIT OUR CAMPUS- - WE HOST OPEN STUDIO NIGHTS AT THE END OF JUNE, JULY, AUGUST AND SEPTEMBER, CABIN AND STUDIO RENTAL, PRIVATE CLASSES, OUR ANNUAL HALLOWEEN FAMILY AND ADULT EVENTS, A WINTER MARKET AT OX-BOW HOUSE THAT FEATURES REGIONAL ARTISTS, AND OTHER TALKS, DINNERS AND PROGRAMS THAT ENGAGE OUR STUDIOS AND LANDSCAPE. AS A HISTORICALLY ARTIST-RUN ORGANIZATION, OX-BOW CONTINUALLY WORKS TO BENEFIT THOSE WHOSE ART-MAKING IS A PRIMARY COMPONENT OF THEIR PROFESSIONAL CAREER. OUR PROGRAMS SEEK TO BE A SOURCE OF BOTH PROFESSIONAL AND CREATIVE DEVELOPMENT. OVER THE PAST TEN YEARS, OX-BOW HAS WELCOMED ARTISTS FROM THE PHILIPPINES, TRINIDAD, NIGERIA, CHINA, FRANCE, SOUTH KOREA, PAKISTAN, IRAN, JAPAN, THE UK, AND CANADA. OUR NATIONAL REPRESENTATION IS EQUALLY DIVERSE, PULLING TALENTED ARTISTS FROM ALL OVER THE COUNTRY. ALUMNI FROM THE RESIDENCY PROGRAM HAVE EXEMPLIFIED OX-BOW'S COMMITMENT TO COMMUNITY AND INTENSIVE ARTMAKING, GARNERING EXTRAORDINARY OPPORTUNITIES FOLLOWING THEIR STAY. STUDENT AND RESIDENT ALUMS HAVE GONE ON TO WORK WITH IMPORTANT CONTEMPORARY ARTISTS, AND SHOW IN MUSEUMS, INTERNATIONALLY RENOWNED ART EXHIBITIONS, AND GALLERIES ALL OVER THE WORLD.FOR MORE INFORMATION ON OUR 100+ YEAR RICH HISTORY; CURRENT PROGRAM OFFERINGS; AND NEWS AND EVENTS; VISIT OUR WEBSITE AT WWW.OX-BOW.ORG. 2519373 1 1 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 100 0 1 31 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI IL X SHANNON R STRATTON 2698575811 PO BOX 216 SAUGATUCK MI 49453 STEVEN MEIER PRESIDENT 8.00 X X 0 0 0 JANET CUNNINGHAM SECRETARY/TREASURER 3.00 X X 0 0 0 LUCY MINTURN DIRECTOR 5.00 X 0 0 0 KEITH P WALKER DIRECTOR 2.00 X 0 0 0 SCOTT ALFREE DIRECTOR 2.00 X 0 0 0 DAWN GAVIN DIRECTOR 2.00 X 0 0 0 WILLIAM PADNOS DIRECTOR 2.00 X 0 0 0 EVAN BORIS DIRECTOR 2.00 X 0 0 0 RHONDA BROWN DIRECTOR 2.00 X 0 0 0 CHRIS CRAFT DIRECTOR 2.00 X 0 0 0 DELINDA COLLIER DIRECTOR 2.00 X 0 0 0 SHANNON R STRATTON EXECUTIVE DIRECTOR 40.00 X 181129 0 11999 181129 0 11999 1 0 1 0 0 29764 134232 10000 549559 723555 NET TUITION & LAB FEES 611610 1247772 1247772 ROOM & BOARD 721310 388008 388008 ART ON THE MEADOW 611610 26358 26358 WORKSHOP HOSTING & RENTAL 611610 14118 14118 1676256 39067 39067 28243 0 28243 28243 28243 1618397 1373259 245138 245138 245138 19490 29764 7474 12016 12016 32864 7685 25179 25179 MISCELLANEOUS 611610 24970 24970 24970 2774424 1754648 0 296221 97491 97491 193428 193428 1287957 1058938 51457 177562 24792 11116 3139 10537 117291 52591 14852 49848 106335 75256 17792 13287 10420 112 1725 8583 27220 291 4507 22422 16856 16856 18390 197 3045 15148 36938 36221 717 14421 10917 2245 1259 85849 78235 3420 4194 144291 111045 33246 60565 40406 12529 7630 20617 20066 551 191360 191360 104798 95494 8297 1007 TUITION ALLOWANCE 264016 264016 SUPPLIES 207243 207037 43 163 BENEFIT EVENT EXPENSES 106828 1307 105521 REPAIRS 83136 83136 175896 84141 53909 37846 3396138 2519373 387795 488970 74473 65467 138193 60323 67263 56631 4005 6287 6287 25395 13786 7047051 3515433 3702199 3531618 2666210 2098419 63744 67522 6747769 5900053 66852 231448 153735 47740 350000 785000 20000 40648 590587 1104836 X 3250256 2471458 2906926 2323759 6157182 4795217 6747769 5900053 -621714 -740251 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 110.00 1 1 0 100.00 0 0 63744 X 1 2798735 -471951 168042 2158742 2608843 1100 435222 246430 2798735 2407215 23320 282256 103948 2608843 1991559 63984 447407 95735 2407215 2196384 54124 -153483 105466 1991559 0.25000 0.75000 0 1 1 26800 26800 5720248 2301494 3418754 491211 483550 7661 808792 730389 78403 3531618 OTHER NON-CURRENT LIABILITIES 10000 OPERATING LEASE OBLIGATIONS 30648 40648 X 1759601 -740251 -740251 2499852 16856 257716 274572 2774424 3121566 0 3121566 16856 257716 274572 3396138 PART III, LINE 4: OX-BOW HAS APPROXIMATELY 100 PIECES OF ART RANGING FROM PAINTINGS, SCREENPRINTS, PHOTOGRAPHS, LITHOGRAPHS, FIBERS, CERAMIC AND GLASS PIECES DONATED BY VARIOUS ARTISTS AND ORGANIZATIONAL FOUNDERS THAT DEPICTS THE HISTORY AND PURPOSE OF OX-BOW. STUDENTS AND ARTISTS IN RESIDENCY ARE ABLE TO VIEW AND STUDY THIS COLLECTION FOR INSPIRATION AND EDUCATIONAL PURPOSES. PART V, LINE 4: OX-BOW DESIRES TO PROVIDE ANNUAL SCHOLARSHIPS TO STUDENTS; SUPPORT FELLOWS AND ARTISTS IN RESIDENCIES; AND, SUPPORT FACILITY MAINTENANCE WITHOUT DEPLETING THE ENDOWED ASSET BALANCE. PART X, LINE 2: THE ORGANIZATION HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2019 THROUGH 2022, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION AS OF DECEMBER 31, 2022. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT DECEMBER 31, 2022 OR 2021, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT, TUITION, ROOM ALLOWANCE NETTED WITH REVENUE 257,716. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT, TUITION, ROOM ALLOWANCE NETTED WITH REVENUE 257,716. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATION POLICY APPEARS IN SCHOOL CATALOG AND IT APPEARS ON REGISTRATION FORM AS WELL. WINTER BREAK 49254 29764 19490 3041 3683 750 49254 29764 19490 3041 3683 750 7474 12016 1 TUITION & OTHER SCHOLARSHIPS 94 97491 PART I, LINE 2: SCHOLARSHIP AWARDS ARE NOT PAID DIRECTLY TO THE STUDENTS. AMOUNT AWARDED REDUCES THE TOTAL AMOUNT OF TUITION, FEES, ROOM OR BOARD INVOICED. THEREFORE OX-BOW KNOWS THAT THE FUNDS ARE BEING UTILIZED AS INTENDED. WORK SCHOLARSHIPS ARE AWARDED ON A FIRST COME FIRST SERVED BASIS. NEED BASED SCHOLARSHIPS ARE EVALUATED BASED ON STUDENT'S FINANCIAL SITUATION. REMAINING SCHOLARSHIPS AWARDED BY JURY OF 5 TO 6 PEOPLE BASED ON MERIT. X 1 0 X X X X X 0 0 0 0 0 0 0 0 0 SHANNON R STRATTON EXECUTIVE DIRECTOR 155314 0 0 0 25815 0 5469 0 6530 0 193128 0 0 0 PART I, LINE 1A THE EXECUTIVE DIRECTOR WAS PROVIDED ON-CAMPUS HOUSING YEAR ROUND AS THEIR PRIMARY RESIDENCE AS PART OF THE POSITION REQUIREMENTS. OX-BOW PROVIDED THE HOUSING AT NO COST TO THE EXECUTIVE DIRECTOR. PART I, LINE 3 THE BOARD REVIEWS AND APPROVES COMPENSATION OF THE EXECUTIVE DIRECTOR. AS PART OF THE REVIEW PROCESS, SALARY DATA FROM COMPARABLE ORGANIZATIONS IS CONSIDERED. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURNS WILL BE JOINTLY REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE. FORM 990 IS THEN PROVIDED TO BOARD WITH RECOMMENDATION BY FINANCE COMMITTEE FOR APPROVAL PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY IS PROVIDED TO EVERY BOARD MEMBER UPON JOINING THE BOARD. MONITORING IS COMPLETED CONTINOUSLY AT BOARD MEETINGS AS EXTERNAL PARTNERS ARE APPROVED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND APPROVES COMPENSATION OF THE EXECUTIVE DIRECTOR. AS PART OF THE REVIEW PROCESS, SALARY DATA FROM COMPARABLE ORGANIZATIONS IS CONSIDERED. STRATEGIC MANAGEMENT POSITIONS ARE REVIEWED ANNUALLY BY THE EXECUTIVE AND CREATIVE DIRECTOR TO ENSURE COMPENSATION IS IN LINE WITH RESPONSIBILITIES AND PERFORMANCE BASED ON THE COMPENSATION AND BONUS POLICY. COMPENSATION CATEGORIES ARE DEFINED TO BE COMPETITIVE IN THE MARKET, AND EQUITABLE INTERNALLY AND EXTERNALLY. THE BOARD ANNUALLY APPROVES ANY SALARY ADJUSTMENTS AS PART OF THE ANNUAL BUDGET APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 INTERESTED PARTIES MAY OBTAIN A COPY OF THE FORM 990 AND 1023 BY CONTACTING THE OFFICES OF OX-BOW. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR. FORM 990, PART XII, LINE 2C THE PROCESS FOR SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. ART INSTITUTE OF CHICAGO 37 S WABASH CHICAGO IL 60603 362167725 IL 501(C)(3) LINE 2 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 1