2025-04-04T14:39:50-04:00 2024-06-30 510442395 KIRSCH CPA GROUP LLC 2 S THIRD STREET SUITE 400 HAMILTON OH 45011 990 2023-07-01 310736673 FITTON CENTER FOR CREATIVE ARTS FITT 5138638873 101 SOUTH MONUMENT AVENUE HAMILTON OH 45011 IAN MACKENZIE-THURLEY EXECUTIVE DIRECTOR 5138638873 2025-04-02 false JILL FRIEDEN P01581134 5138586040 2025-04-02 2023 2025-03-06 01:10:19Z IAN MACKENZIE-THURLEY 101 SOUTH MONUMENT AVENUE HAMILTON OH 45011 1709690 false X WWW.FITTONCENTER.ORG X 1968 OH TO BUILD COMMUNITY EXCELLENCE THROUGH THE ARTS AND CULTURE. 10 10 67 62 50266 1599576 1089427 264636 268560 41901 101820 173564 211353 2079677 1671160 0 0 853898 986475 0 218669 693820 718953 1547718 1705428 531959 -34268 4252093 4266307 24741 71326 4227352 4194981 TO BUILD COMMUNITY EXCELLENCE THROUGH THE ARTS AND CULTURE. false false 903480 186145 THE FITTON CENTER FOR CREATIVE ARTS IS A COMMUNITY ARTS CENTER FEATURING A VARIETY OF PROGRAMS, INCLUDING VISUAL AND PERFORMING ARTS CLASSES, EXHIBITIONS, ENTERTAINMENT, AND THEATRE PRODUCTIONS FOR ALL AGES. 209189 93506 EDUCATION: THE ARTS HAVE BEEN PROVEN EXCELLENT TOOLS FOR REVITALIZING COMMUNITIES, AIDING IN THE ABATEMENT OF SOCIAL PROBLEMS, PROVIDING BENEFITS IN THE AREA OF HEALTH AND WELLNESS, AND HELPING STUDENTS TO BE MORE SUCCESSFUL IN SCHOOL. THE ARTS ALSO HAVE AN ECONOMIC IMPACT NATIONALLY AND REGIONALLY. 29031 OUTREACH: THE FITTON CENTER'S COMMUNITY OUTREACH PROGRAM MAKES ARTS EDUCATION ACCESSIBLE FOR THOUSANDS OF INDIVIDUALS AND FAMILIES ACROSS GREATER HAMILTON AND THE BUTLER COUNTY REGION EACH YEAR. THIS PROGRAM IS AT THE CORE OF THE FITTON CENTER'S COMMUNITY-FOCUSED MISSION AND ALLOWS US TO BRING QUALITY EXPERIENCES IN THE ARTS TO PEOPLE OF ALL AGES, ABILITY LEVELS, AND BACKGROUNDS. SOME COMMUNITY PARTNERS INCLUDE THE YMCA , BOOKER T. WASHINGTON COMMUNITY CENTER, BOYS & GIRLS CLUB OF HAMILTON AND SEVERAL EARLY LEARNING CENTERS THROUGHOUT GREATER HAMILTON. 1141700 true true false false false false false false false false true true false false false true false 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 true false false false false true 39 0 67 true true true false false false false false false false X 10 10 false false false false false false false true true false false true true true true false false true false false OH X GARY STEELMAN 5138638873 101 SOUTH MONUMENT AVENUE HAMILTON OH 45011 IAN MACKENZIE-THURLEY EXECUTIVE DI 40.00 X 89663 0 698 GARY STEELMAN DIRECTOR OF 40.00 X 72991 0 295 SAMY BROYLES DIRECTOR 0.00 X 0 0 0 WOODY FITTON CHAIR 0.00 X X 0 0 0 DAVE LIPPERT IMMEDIATE PA 0.00 X X 0 0 0 BRAD MORRISON DIRECTOR 0.00 X 0 0 0 CHRIS MOTLEY DIRECTOR 0.00 X 0 0 0 LINDSEY STANFILL VICE CHAIR X X 0 0 0 JOHN STRETCH DIRECTOR 0.00 X 0 0 0 BOYCE SWIFT DIRECTOR 0.00 X 0 0 0 TIM WERDMANN DIRECTOR 0.00 X 0 0 0 NICK ZIEPFIEL DIRECTOR 0.00 X 0 0 0 162654 993 false false false 92 22916 64834 1001585 1089427 CLASS FEES 175054 175054 EXHIBITIONS AND PERFORMANCES 93506 93506 268560 101820 101820 211479 28605 182874 182874 32878 149996 27313 9925 17388 17388 MISCELLANEOUS INCOME 11091 11091 11091 1671160 279651 50266 251816 169951 93473 45887 30591 684902 415671 112747 156484 65599 45919 15088 4592 66023 42915 11224 11884 41220 41220 4740 4740 57349 56202 1147 72577 56609 14516 1452 211303 164818 42259 4226 1808 791 678 339 99978 77982 19996 2000 28978 22602 5796 580 PROGRAM COSTS 112843 105155 3339 4349 SUPPLIES 25772 25772 MISCELLANEOUS EXPENSE 24756 24756 BANK SERVICE CHARGES 24083 23602 481 13546 10189 2813 544 1705428 1141700 345059 218669 1061872 108567 247891 738984 54884 77500 14346 52358 5536 5011 4523217 2338040 2259799 2185177 310449 381411 297316 717299 4252093 4266307 24741 71326 24741 71326 X 4004371 3972981 222981 222000 4227352 4194981 4252093 4266307 -34268 1897 X X false true X true false X 933173 1060113 1027457 1599576 1089427 5709746 933173 1060113 1027457 1599576 1089427 5709746 5709746 4919 2648 9728 92170 251816 361281 11479 9190 1820 22489 6093516 279651 0.93700 0.90730 X PART II, LINE 10 22,489 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3595468 1431610 2163858 927749 906430 21319 2185177 BENEFICIAL INTEREST IN ASSETS HELD B 717299 F 717299 X 1896924 1897 200000 28607 230504 1666420 4740 4740 1671160 1929295 200000 28607 228607 1700688 4740 4740 1705428 SCHEDULE D, PAGE 3, PART X PART X, LINE 2: THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE CENTER QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). ARTSPIRITS, A SINGLE MEMBER LLC, IS CONSIDERED A DISREGARDED ENTITY FOR TAX PURPOSES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES NETTED WITH REVENUE 28,607 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES NETTED WITH REVENUE 28,607 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND THEN PROVIDED TO ALL BOARD MEMBERS TO REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS REVIEWS ANY ACTIVITY THAT COULD GIVE RISE TO POTENTIAL CONFLICTS OF INTEREST ON AN "AS NEEDED" BASIS. ANNUALLY, DIRECTORS COMPLETE CONFLICT OF INTEREST DISCLOSURE STATEMENTS, WHICH ARE REVIEWED BY MANAGEMENT AND THE TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD CONDUCTS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR'S PERFORMANCE AND EVALUATES COMPENSATION BASED ON THAT EVALUATION, AS WELL AS LOCAL MARKET KNOWLEDGE AND GENERAL COMPENSATION GUIDELINES SET BY THE BOARD THAT ARE APPLICABLE TO ALL EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE FORM 990 IS WIDELY AVAILABLE ON WEBSITES, SUCH AS GUIDESTAR. THE CENTER ALSO PROVIDES REQUIRED TAX FILINGS AND GOVERNING DOCUMENTS TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. ART SPIRITS LLC 101 S MONUMENT AVENUE HAMILTON OH 450112833 562521927 RENTAL OH FITTON CEN