Culture Works

Nonprofit profile at a glance

EIN
237412338
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Dayton, OH, USA
Phone
9372222787
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Council/Agency

Reported finances

Revenue
$1,321,963
Expenses
$1,261,866
Assets
$3,388,067
Liabilities
$552,480

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • LISA HANSON (PRESIDENT)

Highest reported compensation

  • LISA HANSON (PRESIDENT): $111,270 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Culture works is the funding, advocacy, and service organization that passionately inspires, supports, and sustains arts and culture in the dayton region.

What it reported doing in 2024

Arts awareness, advocacy, and programming: culture works promotes artistic events and programs facilitated by more than 300 arts and cultural organizations across an eight-county service area through community publications and regular communications with its stakeholders. The organization works with elected officials at the local and state levels to advocate for the arts and culture sector, coordinates and collects data for economic impact studies, connects educators with local arts education opportunities through its artsdeep program, and connects businesses with individual artists through wellness initiatives. In addition, culture works partners with the national endowment for the arts for creative placemaking projects.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 75
  • Accountability: 100
  • Sustainability: 53
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.5%; rating input score 83
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: $15.38 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 40.9%; rating input score 41; 28th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.5%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 2.68; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 82.5% of revenue deployed · 85.4% of spending went to programs
  • Governance: 31 of 31 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $111K · 32 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Grant itemization coverage scored 41/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.