Lock One Community Arts Inc

Nonprofit profile at a glance

EIN
364495062
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025
Location
New Bremen, OH, USA
Phone
3128483138
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$84,390
Expenses
$87,063
Assets
$240,877
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Frank Turner (President)
  • Pam Kaiser (Vice President)

People named in this filing

  • Frank Turner (President)
  • Pam Kaiser (Vice President)
  • Wesley Protsman (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Lock One Community Arts is dedicated to the fine arts in Minster, New Bremen, New Knoxville, Southern Auglaize County Ohio, and surrounding communities. Our goal is to present a variety of arts related activities, major stage productions, children's production, classes, seminars, and exhibits for the general public.

What it reported doing in 2025

We sourced and presented five shows to our audience. These included five shows presenting popular musical and dance performances. In addition, we presented a science based show to Kindergarten, 1st and 2nd grade students from 10 area schools. This population comprised almost 2,000 students and filled the theater for 4 shows on two consecutive days.

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
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.

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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 82
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.8%; rating input score 93
  • Program expense ratio: 89.9%; rating input score 90

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -3.2%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 2.77; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 92.8% of revenue deployed · 89.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $78K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.