GREATER COLUMBUS ARTS COUNCIL

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

KAYLA GREEN

Phone

6142242606

Tax Period

2025-01-01 to 2025-12-31

GREATER COLUMBUS ARTS COUNCIL, founded in 1973, is a mid-sized nonprofit in the Arts, Culture & Humanities sector that reported $22.4M in total revenue in fiscal year 2025. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $25.2M exceeded revenue, resulting in a 12% operating deficit.

Mission

MISSION: TO CHAMPION AND ELEVATE THE ARTS AND CULTURAL EXPRESSION OF GREATER COLUMBUS.VISION: POWER OF ART REALIZED. PEOPLE ENGAGED. CITY ENERGIZED.

Program Service Accomplishments

Program 1

Expenses: $19,219,340 Revenue: $14,750

GRANTS & COMMUNITY ENGAGEMENT - GCAC SUPPORTS NONPROFIT ART ORGANIZATIONS AND PROFESSIONAL ARTISTS THAT PROVIDE ARTS AND CULTURAL PROGRAMMING IN COLUMBUS, OH INCLUDING: ARTS EXHIBITS, CONCERTS, AND PROGRAMS FOR THE VISUAL AND PERFORMING ARTS. FUNDING IS PROVIDED BY THE CITY OF COLUMBUS HOTEL/MOTEL EXCISE TAX AND ADMISSIONS TAX (FROM VENUES OTHER THAN NATIONWIDE ARENA). GRANTS ARE AWARDED TO LOCAL ARTS ORGANIZATIONS FOR OPERATING SUPPORT, CAPITAL FUNDING, PROJECTS, THRIVE, AND CULTURAL FESTIVALS. FUNDING ALSO SUPPORTS INDIVIDUAL ARTISTS THROUGH FUNDS FOR ARTIST GRANTS, ARTIST PROJECT GRANTS, FELLOWSHIPS, MURAL ASSISTANCE, ARTIST AWARDS, ARTIST RESIDENCES AND EXCHANGES, ARTIST WORKSHOPS, NAVIGATOR OUTREACH, AND THE STREET PERFORMER PROGRAMS.

Program 2

Expenses: $1,257,816 Revenue: $1,154,206

COLUMBUS ARTS FESTIVAL - GCAC ORGANIZES THE ANNUAL COLUMBUS ARTS FESTIVAL, WHICH IS HELD IN EARLY JUNE. THE FESTIVAL PROVIDES OPPORTUNITIES FOR THE COMMUNITY TO VIEW AND PURCHASE WORK OF LOCAL AND...

COLUMBUS ARTS FESTIVAL - GCAC ORGANIZES THE ANNUAL COLUMBUS ARTS FESTIVAL, WHICH IS HELD IN EARLY JUNE. THE FESTIVAL PROVIDES OPPORTUNITIES FOR THE COMMUNITY TO VIEW AND PURCHASE WORK OF LOCAL AND NATIONAL ARTISTS, LISTEN TO CONTINUOUS LIVE MUSIC, AND PARTICIPATE IN ART ACTIVITIES FREE OF CHARGE. THE REVENUES OF THE FESTIVAL REPRESENT CORPORATE SPONSORSHIPS, CONTRIBUTIONS, AND BOOTH AND TENT RENTALS, AS WELL AS REVENUES FROM CONCESSIONS. FESTIVAL EXPENSES ARE FOR OPERATIONS, PROGRAMMING, EQUIPMENT, MATERIALS, AND ADMINISTRATIVE COSTS.

Program 3

Expenses: $725,273 Revenue: $0

COLUMBUS MAKES ART CAMPAIGN - ART MAKES COLUMBUS/COLUMBUS MAKES ART IS A CITYWIDE MARKETING CAMPAIGN IN CENTRAL OHIO THAT CONNECTS PEOPLE WITH THE ARTS AND ARTS EXPERIENCES. THE CAMPAIGN INCLUDES...

COLUMBUS MAKES ART CAMPAIGN - ART MAKES COLUMBUS/COLUMBUS MAKES ART IS A CITYWIDE MARKETING CAMPAIGN IN CENTRAL OHIO THAT CONNECTS PEOPLE WITH THE ARTS AND ARTS EXPERIENCES. THE CAMPAIGN INCLUDES MARKETING OF ARTISTS AND ARTS EVENTS VIA A SEARCHABLE CALENDAR, SOCIAL MEDIA, AND PAID DIGITAL BROADCAST AND PRINT ADS AND PROMOTING SELF-GUIDED PUBLIC ART TOURS. THE PUBLIC CAN BROWSE THE COLUMBUS MAKES ART WEBSITE TO FIND THOUSANDS OF ARTS EVENTS EACH YEAR, EXPLORE THE ARTISTS THAT CALL CENTRAL OHIO HOME AND FIND PUBLIC ART IN NEIGHBORHOODS ACROSS THE CITY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $20,795,837

Program Service Revenue $1,177,123

Investment Income $412,776

Other Revenue $12,869

TOTAL REVENUE $22,398,605

Expense Breakdown

Grants Paid $18,470,607

Salaries & Benefits $2,366,146

Fundraising Expenses $25,493

Program Expenses $22,316,243

Other Expenses $4,289,356

TOTAL EXPENSES $25,151,602

Year-over-Year Comparison

	2025	2024	Change
Revenue	$22,398,605	$28,559,129	-0.2%
Expenses	$25,151,602	$31,467,823	-0.2%
Net Income	$-2,752,997	$-2,908,694	-0.1%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

370

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$635,279

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JIM NEGRON	CHAIR	1.00	Officer Director	$0	$0	$0
CHRISTIE ANGEL	IMMEDIATE PAST CHAIR	1.00	Officer Director	$0	$0	$0
DAVID TEED	TREASURER	1.00	Officer Director	$0	$0	$0
STEFAN THOMAS	SECRETARY	1.00	Officer Director	$0	$0	$0
LOURDES BARROSO DE PADILLA	TRUSTEE	1.00	Director	$0	$0	$0
RAJ BELLANI	TRUSTEE	1.00	Director	$0	$0	$0
CHERYL BROOKS-SULLIVAN	TRUSTEE	1.00	Director	$0	$0	$0
MIKE BUKACH	TRUSTEE	1.00	Director	$0	$0	$0
MARK CAIN	TRUSTEE	1.00	Director	$0	$0	$0
MEGAN CAVANAUGH	TRUSTEE	1.00	Director	$0	$0	$0
VALDA CLARK CHRISTIAN	TRUSTEE	1.00	Director	$0	$0	$0
ALEX FROMMEYER	TRUSTEE	1.00	Director	$0	$0	$0
CURRECIA GAMBLE	TRUSTEE	1.00	Director	$0	$0	$0
LEA GOLDSMITH	TRUSTEE	1.00	Director	$0	$0	$0
IAN LABITUE	TRUSTEE	1.00	Director	$0	$0	$0
CELESTE MALVAR-STEWART	TRUSTEE	1.00	Director	$0	$0	$0
EMMANUEL REMY	TRUSTEE	1.00	Director	$0	$0	$0
MATTHEW SATTERWHITE	TRUSTEE	1.00	Director	$0	$0	$0
KRYSTOPHER SCOTT	TRUSTEE	1.00	Director	$0	$0	$0
MARSHALL SHORTS	TRUSTEE	1.00	Director	$0	$0	$0
JAYME STALEY	TRUSTEE	1.00	Director	$0	$0	$0
TARIQ TAREY	TRUSTEE	1.00	Director	$0	$0	$0
YOHANNAN TERRELL	TRUSTEE	1.00	Director	$0	$0	$0
SARAH TOWNES	TRUSTEE	1.00	Director	$0	$0	$0
CINDY WEBSTER	TRUSTEE	1.00	Director	$0	$0	$0
MITCH MENCHACA	PRESIDENT	40.00	Officer	$41,895	$1,255	$43,150
THOMAS KATZENMEYER	FORMER PRESIDENT	40.00	Officer	$353,491	$42,787	$396,278
KAYLA GREEN	CFO	40.00	Officer	$155,468	$40,383	$195,851
JAMI GOLDSTEIN	CHIEF CREATIVE OFFICER	40.00	Highest	$152,971	$34,347	$187,318
ALISON BARRET	VP OF GRANTS & SERVICES	40.00	Highest	$134,065	$35,677	$169,742
JOHN DAUGHERTY	FILM COLUMBUS DIRECTOR	40.00	Highest	$117,910	$29,688	$147,598

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$22,398,605	$25,151,602	$15,191,269	$-2,752,997
2024	No data	No data	No data	No data
2023	$26,015,610	$24,945,573	$18,391,476	$1,070,037
2022	$20,808,950	$16,461,783	$15,007,832	$4,347,167
2021	$12,867,365	$11,699,828	$9,747,669	$1,167,537
2020	$11,754,765	$11,475,638	$7,831,648	$279,127
2019	$12,341,825	$10,803,176	$7,097,829	$1,538,649
2018	$8,816,806	$8,700,835	$5,313,310	$115,971