Durango Arts Center INC

Tax-deductible

Durango, CO501(c)(3)Arts & CultureEIN 23-7191511Revenue $812K in FY2024

On file with the IRSdurangoarts.org802 E 2nd Ave, 81301-5426 · Durango, COTax-exempt since May 1973Publicly supported — 509(a)(2)

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The Durango Arts Center ("DAC") enriches the community through innovative visual and performing art, and arts education. DAC advances appreciation and participation in th earts as a cultural leader in the region.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 125 volunteers and 23 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $10K a year · 1% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$62K
to officers and key staff · 7% of spending
Top officer’s pay higher than 57% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $82K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$463K
61% of total assets
Fine: liabilities are 61% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$812K
+5% vs prior year
Spent
$848K
To programs
68%
Net assets
$302K
By yearFY2020–FY2024
Revenue
$812K
FY2024▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$437K
FY2021$819K
FY2022$662K
FY2023$770K
FY2024$812K
Expenses
$848K
FY2024▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2020$453K
FY2021$612K
FY2022$782K
FY2023$857K
FY2024$848K
Net assets
$302K
FY2024▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2020$325K
FY2021$534K
FY2022$409K
FY2023$320K
FY2024$302K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1973.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $573K Management & general 24% · $207K Fundraising 8% · $68K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $62K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$61,791Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Board President
$0Pt VII · Sec A
Board President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Jason Lythgoe’s $62K as Executive Director is at the 57th percentile of top reported officer pay among 2215 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Brenda Macon—$82,000$72,576$69,346$63,860
Jason Lythgoe$61,791————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Durango Arts Center INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Enriches community with art and education, fostering appreciation and participation.

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Provided by the organization

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3 programs · $573K · in their own filed words · FY2024
01

DAC's Community Theater sold over 6,000 tickets to over two dozen theater shows in 2023 which included mulitple youth cast shows. In 2023, we continued our adult repertory theatre to welcome more adults from the community to explore the theatre arts.

$408Kprogram expense
02

Arts education the organization provides visual arts classes, leadership and creativity programs for middle and high school students (named GOAL and BART, respectively). Over 1,000 individuals attended over 140 visual and performing arts classes for children and adults.

$131Kprogram expense
03

DAC coordinates ongoing exhibits in three onsite gallery spaces. To enhance the visual arts experience, DAC coordinates educational opportunities to coincide with exhibits, such as lectures/panel discussions, artist demonstrations, workshops and film screenings.

$34Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$812K
Ln 12
Gifts and grantsLn 1h$779K
Other incomeLn 4–11$28K
Investment incomeLn 3$5K
Money outPt IX
$848K
Ln 25
Programscol B$573K
Managementcol C$207K
Fundraisingcol D$68K
Owns and owesPt X
$302K
net assets · Ln 32
Cash and savingsLn 1–2$75K
Total assetsLn 16$765K
LiabilitiesLn 26$463K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$779K
Government grantsLn 1e$70K
Noncash giftsLn 1g$3K
Fundraising eventsLn 1c$0
Investment incomeLn 3$5K
Other incomeLn 4–11$28K
Total revenueLn 12$812K
Assets in detailPt X, end of year
CashLn 1$66K
SavingsLn 2$9K
Cash and savings togetherLn 1–2$75K
Land, buildings, equipmentLn 10c$586K
Other assetsLn 15$57K
Total assetsLn 16$765K
LiabilitiesLn 26$463K
Net assetsLn 32$302K
OperationsPt I, VI
EmployeesI 523
VolunteersI 6125
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$128K$75K
Land, buildings, equipmentLn 10c$475K$586K
Total assetsLn 16$651K$765K
LiabilitiesLn 26$331K$463K
Net assetsLn 32$320K$302K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$84K$21K$43K$21K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$313K$281K$0$32K
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$33K$18K$4K$11K
Management feesLn 11a$103K$103K$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$15K$0$15K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$5K$5K
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$22K$22K$0$0
Advertising and promotionLn 12$24K$24K$0$0
Office expensesLn 13$115K$47K$68K$0
Information technologyLn 14$19K$0$19K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$12K$5K$7K$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$14K$0$14K$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$33K$22K$11K$0
InsuranceLn 23$22K$0$22K$0
All other expensesLn 24e$35K$29K$5K
Total functional expensesLn 25$848K$573K$207K$68K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $812K$848K−$35K$302K 990 PDF
FY2023 $770K$857K−$86K$320K 990 PDF
FY2022 $662K$782K−$121K$409K 990 PDF
FY2021 $819K$612K$207K$534K 990 PDF
FY2020 $437K$453K−$16K$325K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $812,275 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $208,804$779,479
I-9 Program service revenuePrior year $556,645$0
I-10 Investment incomePrior year $4,767$4,730
I-11 Other revenuePrior year $0$28,066
I-12 Total revenuePrior year $770,216$812,275
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $464,804$429,945
I-16a Professional fundraising feesPrior year $0$4,550
I-17 Other expensesPrior year $391,756$413,241
I-18 Total expensesPrior year $856,560$847,736
I-19 Revenue less expensesPrior year −$86,344−$35,461
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $812,275 across 12 lines filed
Lines not itemized here account for $20,986 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$70,226
VIII-1f All other contributions, gifts and grants$709,253
VIII-1g Noncash contributions (included above)$3,207
VIII-1h Total contributions, gifts and grants$779,479
VIII-3 Investment incomeRelated to mission $4,730 · Unrelated business $0 · Excluded from tax $0$4,730
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $7,080 · Unrelated business $0 · Excluded from tax $0$7,080
VIII-12 Total revenueRelated to mission $32,796 · Unrelated business $0 · Excluded from tax $0$812,275
Part IX · Statement of functional expenses $847,736 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $20,597 · Management $42,790 · Fundraising $20,597$83,984
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $281,127 · Management $0 · Fundraising $31,730$312,857
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $17,745 · Management $4,347 · Fundraising $11,012$33,104
IX-11a Management feesPrograms $103,425 · Management $0 · Fundraising $0$103,425
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $15,000 · Fundraising $0$15,000
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $4,550$4,550
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $22,071 · Management $0 · Fundraising $0$22,071
IX-12 Advertising and promotionPrograms $23,950 · Management $0 · Fundraising $0$23,950
IX-13 Office expensesPrograms $47,254 · Management $67,738 · Fundraising $0$114,992
IX-14 Information technologyPrograms $0 · Management $18,580 · Fundraising $0$18,580
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $5,357 · Management $6,693 · Fundraising $0$12,050
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $13,724 · Fundraising $0$13,724
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $22,000 · Management $11,000 · Fundraising $0$33,000
IX-23 InsurancePrograms $0 · Management $21,566 · Fundraising $0$21,566
IX-24e All other expensesPrograms $29,406 · Management $5,477$34,883
IX-25 Total functional expensesPrograms $572,932 · Management $206,915 · Fundraising $67,889$847,736
Part X · Balance sheet $765,118 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $24,380$66,456
X-2 Savings and temporary cash investmentsStart of year $103,936$9,015
X-4 Accounts receivable$46,773
X-10c Land, buildings and equipment, netStart of year $475,198$585,613
X-15 Other assetsStart of year $45,628$57,261
X-16 Total assetsStart of year $650,666$765,118
X-17 Accounts payable and accrued expensesStart of year $23,441$43,221
X-24 Unsecured notes and loans payableStart of year $150,000$150,000
X-26 Total liabilitiesStart of year $331,146$463,273
X-27 Net assets without donor restrictionsStart of year $319,520$279,345
X-28 Net assets with donor restrictionsStart of year $0$22,500
X-32 Total net assets or fund balancesStart of year $319,520$301,845
X-33 Total liabilities and net assetsStart of year $650,666$765,118
Part XI · Reconciliation of net assets $301,845 net assets at year end
XI-1 Total revenue$812,275
XI-2 Total expenses$847,736
XI-3 Revenue less expenses−$35,461
XI-4 Net assets at start of year$319,520
XI-5 Net unrealized gains (losses) on investments$4,730
XI-6 Donated services and use of facilities$3,207
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$9,849
XI-10 Net assets at end of year$301,845

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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