2025-11-14T12:02:28-05:00 2024-12-31 831639096 SEO CPA GROUP LTD 3596 MAPLE AVE STE B ZANESVILLE OH 43701 990 2024-01-01 311395941 THE WORKS - OHIO CENTER FOR HISTORY ART & TECHNOLOGY WORK 7403499277 55 SOUTH 1ST STREET NEWARK OH 43055 FRED BOLL EXECUTIVE DIRECTOR 7403499277 2025-11-14 true false HEATHER DOLEN CPA P01261466 7408681100 2025-11-14 2024 2025-03-06 01:10:19Z FRED BOLL 55 S 1ST STREET NEWARK OH 43055 11964636 false X WWW.ATTHEWORKS.ORG X 1994 OH TO INSPIRE CREATIVITY AND WONDER THROUGH EXTRAORDINARY EXPERIENCES. 13 13 26 78 10582 9582 557964 724920 234503 222394 3640841 4252673 116803 31625 4550111 5231612 0 0 1271748 1332558 0 64370 1176297 1204176 2448045 2536734 2102066 2694878 34510648 37132978 137113 131734 34373535 37001244 X THE WORKS AIMS TO INSPIRE CREATIVITY AND WONDER BY CREATING EXTRAORDINARY EXPERIENCES FOR LEARNERS OF ALL AGES. WE ENVISION A COMMUNITY THAT SHARES KNOWLEDGE AND BUILDS OPPORTUNITIES BY CONNECTING EDUCATION, INDUSTRY, AND THE WORLD AROUND US. false false 1999414 222394 TO PROVIDE AN INSTITUTE OF INDUSTRY, HISTORY, SCIENCE, TECHNOLOGY AND ART FOR ALL IN THE CENTRAL AND EAST OHIO REGION. THE WORKS OFFERS CLASSES, WORKSHOPS, LECTURES, PROGRAMS AND EVENTS AT NOMINAL COST, AS WELL AS VIRTUAL PROGRAMMING. THE WORKS HAS BEEN ACCEPTED AS A SMITHSONIAN AFFILIATE, ENABLING IT TO BRING HIGH-QUALITY EXHIBITS AND PROGRAMS TO THE AREA. THE WORKS COLLABORATES WITH AREA SCHOOL DISTRICTS, COLLEGES AND UNIVERSITIES, AND OTHER ORGANIZATIONS WORKING TO ADDRESS THE LOCAL ECONOMY AND QUALITY OF LIFE, AND PLAYS A MAJOR ROLE IN THE REDEVELOPMENT OF THE NEWARK DOWNTOWN AREA. THE WORKS HAS BECOME A MAJOR PROVIDER OF STEM EDUCATION IN THE REGION, BOTH ONSITE AND IN OUTREACH EFFORTS. 1999414 true true false false false false false true false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 38 0 26 true true true false false false false true true false false false false false false false false X 13 13 true false false false false false false true true false false true true true true true true true true false X X THE WORKS 7403499277 55 SOUTH FIRST STREET NEWARK OH 43055 JANICE LORASO FORMER EXEC 40.00 X 113300 0 0 DAVID FRYMAN NON-VOTING TRUSTEE 1.00 X 0 0 0 JENNIFER MCDONALD NON-VOTING TRUSTEE 1.00 X 0 0 0 SUSAN ARCHER CHAIR 2.00 X X 0 0 0 THOMAS CUMMISKEY TREASURER 2.00 X X 0 0 0 MAURICIO ESCOBAR TRUSTEE 2.00 X 0 0 0 DAN GIBSON TRUSTEE 2.00 X 0 0 0 BRIANNA JOHNSON TRUSTEE 2.00 X 0 0 0 MICHAEL KENNEDY TRUSTEE 2.00 X 0 0 0 DEBORAH KOHMAN TRUSTEE 2.00 X 0 0 0 MATT MILLER VICE CHAIR 2.00 X X 0 0 0 ROBERT MONTAGNESE TRUSTEE 2.00 X 0 0 0 RICK PLATT TRUSTEE 2.00 X 0 0 0 RICH ROGERS TRUSTEE 2.00 X 0 0 0 DR JEAN SCHELHORN TRUSTEE 2.00 X 0 0 0 DR MATTHEW SMITH TRUSTEE X 0 0 0 APRIL WARE SECRETARY 2.00 X X 0 0 0 FRED BOLL EXECUTIVE DI X 0 0 0 113300 1 false false false 87312 128770 508838 16193 724920 OUTREACH PROGRAMS 87448 87448 ADMISSIONS 84932 84932 GLASS STUDIO 33914 33914 ROOM RENTALS 15068 15068 ART GALLERY 1032 1032 222394 609380 609380 177700 160268 17432 17432 10582 6850 10125195 6477991 3911 3647204 -3911 3643293 3643293 33878 128770 78116 -44238 71050 12738 58312 58312 MISC INCOME 119 119 119 5231612 3923999 10582 616349 113300 33990 45320 33990 988014 846874 123848 17292 6806 5185 1405 216 135951 121177 14387 387 88487 71189 13273 4025 20353 20353 28236 25534 2702 23643 23643 148303 148303 67584 67584 79383 79383 94704 72251 20918 1535 62014 58913 3101 164190 157239 6951 7194 5633 1561 1337 1337 320579 289465 31114 33103 25629 7474 EXHIBIT AND ATTRACTION 92746 92090 656 DISCOUNTS 40689 40689 TAXES 11035 5252 5783 DEVELOPMENT EXPENSE 6925 6925 2158 2158 2536734 1999414 472950 64370 123257 51351 1487791 1785085 41095 31324 4105 7050 17567 17353 55520 58081 12902077 8026260 5173208 4875817 27475840 30175694 5713 8141 126552 123082 34510648 37132978 52366 65832 81704 41120 3043 24782 137113 131734 X 17525579 19523619 16847956 17477625 34373535 37001244 34510648 37132978 X 2694878 -56398 -10771 X X false true X true false X 1511936 1242564 708484 557964 724920 4745868 1511936 1242564 708484 557964 724920 4745868 664981 4080887 656563 737984 676769 755413 772080 3598809 9330 9459 9651 9693 9582 47715 974 494 269 119 1856 8394248 1342061 0.48620 0.49520 X PART II, LINE 10 MISCELLANEOUS INCOME 1,737 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 26626162 89133 3992378 1242413 151919 29313341 23705435 4425 4329302 1282175 130825 26626162 30063613 5211 -5073851 1157051 132487 23705435 25984773 6650 5071736 854032 145514 30063613 23683191 2871 3371272 954547 118014 25984773 0.41080 0.51420 0.07500 true false 778832 778832 8948857 5263966 3684891 472958 378026 94932 2701430 2384268 317162 4875817 OPERATING LEASE LIABILITY 24782 24782 X 5415565 -56398 -56398 5471963 -240351 -240351 5231612 2787856 251122 251122 2536734 2536734 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS HAVE BEEN DESIGNATED BY THE BOARD TO BE INVESTED IN ORDER TO PROVIDE INCOME FOR OPERATIONS. THE BOARD HAS IMPLEMENTED A SPEND RATE WHICH IS REVIEWED ANNUALLY. CERTAIN DONORS HAVE DESIGNATED FUNDS WHICH ARE PERMANENTLY RESTRICTED TO ENDOWMENT SUBJECT TO THE SPEND RATE. SCHEDULE D, PAGE 3, PART X ACCOUNTING FOR UNCERTAINTY IN INCOME TAX CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN. FOR THE YEARS ENDED 2024 AND 2023, MANAGEMENT DETERMINED THAT ACCOUNTING FOR UNCERTAINTY IN INCOME TAX DID NOT HAVE A MATERIAL EFFECT ON THE ORGANIZATION. THE ORGANIZATION QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION EXEMPT FROM INCOME TAXES EXCEPT FOR UNRELATED BUSINESS TAXABLE INCOME UNDER SECTION 512 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION'S INFORMATION RETURNS FOR TAX YEARS 2021 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. IN CONNECTION WITH ACCOUNTING FOR UNCERTAINTY IN INCOME TAX, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2024 AND 2023, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. DURING 2024 AND 2023, THE ORGANIZATION RECEIVED FUNDS FOR LEASING A PARKING LOT THAT THEY OWN. SECTION 512 OF THE INTERNAL REVENUE CODE DEFINES THIS TYPE OF INCOME AS "UNRELATED BUSINESS TAXABLE INCOME." AFTER DEDUCTING DIRECTLY RELATED EXPENSES, THIS INCOME IS SUBJECT TO FEDERAL INCOME TAX IN THE YEAR IT IS RECEIVED. INCOME TAX WAS 1,935 FOR 2023 AND ESTIMATED TO BE 2,040 FOR 2024. INCOME TAX PAID DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023 WAS 2,040 AND 2,010, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSE -160,268 EVENT EXPENSE -78,116 COST OF GOODS SOLD -12,738 PLEDGES COLLECTED 10,771 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 160,268 EVENT EXPENSES 78,116 COST OF GOODS SOLD 12,738 HATSOFF 162648 128770 33878 30878 3338 7250 36650 162648 128770 33878 30878 3338 7250 36650 78116 -44238 FORM 990 - ORGANIZATION'S MISSION THE WORKS AIMS TO INSPIRE CREATIVITY AND WONDER BY CREATING EXTRAORDINARY EXPERIENCES FOR LEARNERS OF ALL AGES. WE ENVISION A COMMUNITY THAT SHARES KNOWLEDGE AND BUILDS OPPORTUNITIES BY CONNECTING EDUCATION, INDUSTRY, AND THE WORLD AROUND US. FORM 990, PAGE 6, PART VI, LINE 2 MATT MILLER THOMAS CUMMISKEY VICE CHAIR TREASURER BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN IS PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING. THE RETURN IS PRESENTED TO THE BOARD BY THE CHAIR OF THE FINANCE COMMITTEE AT THE FIRST REGULARLY SCHEDULED MEETING SUBSEQUENT TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C A QUESTIONNAIRE IS COMPLETED BY BOARD MEMBERS ON AN ANNUAL BASIS, REVIEWED AND UPDATED BY THE BOARD. ANY PERSONS DESIGNATED WITH A CONFLICT ABSTAIN FROM DISCUSSION, INPUT, AND VOTING ON MATTERS RELATING TO THEM. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON COMPARABLE SALARIES FOR COMPARABLE POSITIONS IN THE MARKET. THE FINANCE COMMITTEE ANALYZES DATA AND INFORMATION FOR SIMILAR POSITIONS WITH COMPARABLE NOT-FOR-PROFITS, ALONG WITH RECOMMENDATIONS BY THE EXECUTIVE DIRECTOR FOR STAFF ADJUSTMENTS. A RECOMMENDATION IS THEN MADE TO THE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD REVIEWS COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON COMPARABLE SALARIES FOR COMPARABLE POSITIONS IN THE MARKET. THE FINANCE COMMITTEE ANALYZES DATA AND INFORMATION FOR SIMILAR POSITIONS WITH COMPARABLE NOT-FOR-PROFITS, ALONG WITH RECOMMENDATIONS BY THE EXECUTIVE DIRECTOR FOR STAFF ADJUSTMENTS. A RECOMMENDATION IS THEN MADE TO THE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ADMINISTRATION BUILDING LOCATED AT 55 SOUTH 1ST STREET, NEWARK, OH 43055. FORM 990, PART XI, LINE 9 RENTAL EXPENSE 160,268 EVENT EXPENSE 78,116 COST OF GOODS SOLD 12,738 PLEDGES COLLECTED -10,771 RENTAL EXPENSES -160,268 EVENT EXPENSES -78,116 COST OF GOODS SOLD -12,738 TOTAL -10,771 FORM 990, PART XII THE ORGANIZATION PREPARES FORM 990 ON THE MODIFIED CASH BASIS TO RECOGNIZE CASH RECEIPTS FROM CONTRIBUTIONS RECEIVABLE AS REVENUE IN THE PERIOD COLLECTED.