Downtown Columbia Arts and Culture Commission Inc

Nonprofit profile at a glance

EIN
463894828
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Columbia, MD, USA
Phone
4437411974
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$2,239,122
Expenses
$3,047,864
Assets
$50,370,812
Liabilities
$11,813,235

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • IAN KENNEDY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • IAN KENNEDY (EXECUTIVE DIRECTOR): $190,827 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The downtown columbia arts and culture commission is a not-for-profit community organization dedicated to growing arts, culture and community in merriweather post pavilion and throughout downtown columbia. As owners of merriweather post pavilion, we work to enhance this cultural centerpiece and the majestic woodland park that surrounds it through artistic and community programs and stewardship. In collaboration with community partners, business, government, and educational institutions, we produce, present and promote artistic and learning programs and engage, uplift, and inspire.

What it reported doing in 2025

See schedule othe merriweather arts and culture center (macc)formerly the downtown columbia arts and culture commissionis a non-profit organization working to expand artistic, cultural, civic, and educational programming in and around merriweather post pavilion and downtown columbia, Maryland. The 2025 season was macc's most expansive since its founding in 2013. Across residencies, youth performances, free community concerts, multicultural festivals, and teen-led evens, macc welcoming more than 48,000 attendees from across howard county and the region. Our programs this year emphasized accessibility, collaboration, and a vibrant representation of global and local cultures-providing arts experiences that uplift, connect, and inspire.highlightskyshona residency & performance: macc hosted nashville-based singer-songwriter and music therapist kyshona for a week-long residency at wilde lake high school, long reach high school, and long reach middle school. Students received individualized feedback on composition, practice techniques, performance skills, and stage presence. The residency culminated in a ticketed performance at slayton house theater, featuring both kyshona and the students she coached. Selected schools were intentionally those with the greatest demonstrated need for arts enrichment, helping ensure equitable access to high-impact artistic mentorship.battle of the books: macc again partnered with the howard county library system to host the beloved battle of the books event at merriweather post pavilion. More than 3,000 students and just as many family members attended this joyful, high-energy celebration of reading and teamwork-one of macc's most cherished annual traditions.ben folds & the howard county youth orchestra: macc brought internationally renowned composer and arts advocate ben folds to perform with the howard county your orchestra at merriweather post pavilion. The concert featured improvisational moments that highlighted student musicians' exceptional talent and artistry. Macc also distributed more than 300 free tickets to younger hcpss music students.teen council and teen programming: the merriweather teen council continued its remarkable growth and now functions as a year-round leadership, arts, and civic engagement program. Teens leed the development and execution of macc's youth events, including:-teen talent showcase at merriweather-teen carnival night on the venue grounds-event design, marketing materials, audition management, and on-site support-ongoing feedback and representation at macc programsall teen programs remained free and open to the public.amped in the park: in partnership with the howard hughes corporation, macc programmed six free concerts at color burst part, featuring multicultural and genre-spanning artists including:-jogo project-las karamba-sons of mystro-new jazz underground-zar electric-better off deadlakefront live: macc continued its partnership with the columbia association to program and produce seven free concerts at the downtown columbia lakefront, featuring artists such as:-shamarr allen-kyaira-dustbowl revival-alexander star and the golden people-pahua-nychillharmonic-aba dioplakefest: for the second consecutive year, macc programmed and produced the entire lakefest weekend at the downtown columbia lakefront. Highlights included:-a juried fine arts and crafts show featuring more than 50 artists selected from over 250 applicants-17+ live performances featuring artists from the u.s., canada, guatemala, peru, syria, sudan, and beyond-the painted umbrella project with the columbia art center-family activities including kidzart, pinot's palette, and coloring a 16-foot monster muralmerriweather movie night: wicked sing-along-more than 2,000 attendees enjoyed one of macc's most popular movie nights in recent years.howard county hispanic heritage festival-in partnership with the howard county office of human rights and equity and la alianza latina commission, macc curated and pro

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 74
  • Accountability: 90
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: $28.34 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -36.1%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 16.53; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -7.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $191K · 10 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Sustainability: Operating margin scored 2/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.