ARTS CENTER FOUNDATION (EIN 311238139) - Form 990 Financial Analysis & Trantor Score

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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

1988

Legal Domicile

Principal Officer

ANN KNERR-SMITH

Phone

9372287591

Tax Period

2024-07-01 to 2025-06-30

ARTS CENTER FOUNDATION, founded in 1988, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $67K in total revenue in fiscal year 2024. Expenses of $2.1M exceeded revenue, resulting in a 3097% operating deficit.

Mission

TO OPERATE A PERFORMING ARTS COMPLEX AND TO RAISE FUNDS TO BENEFIT THE PERFORMING ARTS IN DAYTON, OHIO.

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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 (2024)

Revenue Breakdown

Contributions & Grants $66,000

Program Service Revenue $0

Investment Income $0

Other Revenue $540

TOTAL REVENUE $66,540

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $94,717

Other Expenses $2,127,066

TOTAL EXPENSES $2,127,066

Year-over-Year Comparison

	2024	2023	Change
Revenue	$66,540	$68,880	0.0%
Expenses	$2,127,066	$2,119,248	+0.0%
Net Income	$-2,060,526	$-2,050,368	+0.0%

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

N/A

Volunteers

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVE S DICKERSON	PAST CHAIR	2.00	Officer Director	$0	$0	$0
ERIN R DAVIS	CHAIR	2.00	Officer Director	$0	$0	$0
DAVID MCGILLIVARY	VICE CHAIR	2.00	Officer Director	$0	$0	$0
JOHN HALE	SECRETARY	2.00	Officer Director	$0	$0	$0
MARK BAILEY JR	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
SALLY BERRY	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
DWIGHT DEWBERRY	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
KAMNA GUPTA	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
KURT KNAPKE	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
ALBERT LELAND	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
MARLA SCHUSTER NISSAN	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
RICK PETERS	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
DIANE PLEIMAN	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
RODNEY VEAL	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
RICK STOVER	TREASURER	2.00	Officer Director	$0	$0	$0
SCOTT MURPHY	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0
JEFF PIZZA	BOARD OF DIRECTORS	2.00	Director	$0	$0	$0

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	$66,540	$2,127,066	$64,666,583	$-2,060,526
2024	$68,880	$2,119,248	$66,520,380	$-2,050,368
2023	$70,320	$2,482,300	$73,775,692	$-2,411,980
2022	$70,320	$2,193,798	$75,443,973	$-2,123,478
2021	$834,158	$2,183,821	$78,816,744	$-1,349,663
2020	$468,939	$2,262,988	$78,218,831	$-1,794,049
2019	$388,615	$2,265,254	$79,842,314	$-1,876,639
2018	$401,050	$2,283,219	$81,234,254	$-1,882,169

ARTS CENTER FOUNDATION