Marathon Center for the Performing Arts

Legal name: Hancock County Performing Arts Center

Nonprofit profile at a glance

EIN
460912382
IRS 990 coverage
2014–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2012
Location
Findlay, OH, US
Phone
419.423.2787 ext 100
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Centers

Official website

Reported finances

Revenue
$2,696,140
Expenses
$2,638,560
Assets
$14,336,320
Liabilities
$385,662

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Heather Clow (Executive Director)
  • Darin Fields (President)
  • Rick Lofgren (Vice President)

Highest reported compensation

  • Heather Clow (Executive Director): $107,734 total reported compensation
  • Randall Ward (Finance Director): $75,615 total reported compensation

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

Overview

Mission

Enriching the community through arts, culture and entertainment.

What it reported doing in 2024

Venue Rentals - MCPA offers various rental options for businesses, performing acts and individuals. We have 4 versatile spaces that are available for meetings, wedding receptions, birthday parties, concerts and more. The Art Gallery can be used for wedding ceremonies, small receptions and parties. Armes Hall is a large reception space with audio-visual capabilities, which can also be used for small performances. The Atrium is perfect for wedding receptions and proms but can be used for many other events, and the Lounge works well for casual gatherings or luncheons. The main auditorium is available for larger concerts that wish to self-promote. We often provide these spaces at a discount or rent free to local non-profits, community events, the University of Findlay and local schools.

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 99% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 81
  • Accountability: 86
  • Sustainability: 59
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.6%; rating input score 85
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $16.13 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 75.7%; rating input score 76; 20th 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 5.43; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: -5.6% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -12.5% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • What they do: 8 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 84.6% of revenue deployed · 86.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $108K · 14 people listed
  • Consistency: 40 of 42 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 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.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.