Ohio Performance Academy

IRS exemption revoked

Columbus, OH501(c)(3)Arts & Culture EIN 26-2331932Revenue $1.8M in FY2022Latest filing we have: 2022. Newer ones may not be in our data yet. Filed since? Tell us.

On file with the IRSColumbus, OHTax-exempt since Sep 2008Publicly supported charity — 170(b)(1)(A)(vi)

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Arts education, including instruction, programs and Performance

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 26-2331932) · Dispute this line
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
The IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
The latest return is for FY2022, 4 tax years back.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $746K a year · 89% of revenue · last 3 filings
A surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Named funders
1
named funder · $57
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$177K
7% of total assets
Liabilities are 7% of assets.
Pt X · Ln 26
Independent board members
0
of 4 voting members
None of 4 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.8M
+185% vs prior year
Spent
−$37K
To programs
100%
Net assets
$2.2M
By yearFY2020–FY2022
Revenue
$1.8M
FY2022▲ +185%
Tap a bar for its year
Revenue by fiscal year
FY2020$138K
FY2021$618K
FY2022$1.8M
Expenses
−$37K
FY2022▼ -125%
Tap a bar for its year
Expenses by fiscal year
FY2020$167K
FY2021$149K
FY2022−$37K
Net assets
$2.2M
FY2022▲ +453%
Tap a bar for its year
Net assets by fiscal year
FY2020−$72K
FY2021$397K
FY2022$2.2M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing we have: FY2022. IRS ruling in Sep 2008.

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

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
See Ohio Performance Academy executive salaries →

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 15aNo

Programs and updates

Provides arts instruction, programs, and performances to foster creativity and learning.

Questions for Ohio Performance Academy

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Your first name shows with your question. Ohio Performance Academy answers here, for everyone.

1 program · −$37K · in their own filed words · FY2022
01

Operating as a charitable institution providing a community or area center in which presentations in music, dramatics, the arts and related fields are made in order to foster public interest and education therein.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 26-2331932) · Dispute this line
−$37Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$57

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Other incomeLn 4–11$1.7M
Fees for servicesLn 2g$18K
Money outPt IX
−$37K
Ln 25
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$2.0M
Total assetsLn 16$2.4M
LiabilitiesLn 26$177K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$18K
Other incomeLn 4–11$1.7M
Gains on assetsLn 7$1.7M
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$2.0M
Cash and savings togetherLn 1–2$2.0M
Prepaid expenses and deferred chargesLn 9$2K
Land, buildings, equipmentLn 10c−$31K
Other assetsLn 15$422K
Total assetsLn 16$2.4M
LiabilitiesLn 26$177K
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$26K$2.0M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$197K−$31K
Total assetsLn 16$646K$2.4M
LiabilitiesLn 26$249K$177K
Net assetsLn 32$397K$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$3K$3K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$343$343
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$3K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16−$64K−$64K
TravelLn 17$130$130
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$17K$17K
All other expensesLn 24e$208$208
Total functional expensesLn 25−$37K−$37K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest ViewingFiled with the IRS Nov 13, 2023 $1.8M−$37K$1.8M$2.2M 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $618K$149K$469K$397K 990 PDF
FY2020Filed with the IRS Sep 29, 2021 $138K$167K−$29K−$72K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $1,759,625 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $468,857$0
I-9 Program service revenuePrior year $149,321$17,661
I-10 Investment income$1,741,964
I-11 Other revenue$0
I-12 Total revenuePrior year $618,178$1,759,625
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $24,639$3,660
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $124,577−$41,101
I-18 Total expensesPrior year $149,216−$37,441
I-19 Revenue less expensesPrior year $468,962$1,797,066
Part VI · Governance 0 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,759,625 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,661$17,661
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $1,741,964$1,741,964
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,759,625$1,759,625
Part IX · Statement of functional expenses −$37,441 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $3,317$3,317
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $343$343
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $3,316$3,316
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms −$63,787−$63,787
IX-17 TravelPrograms $130$130
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,601$1,601
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $17,431$17,431
IX-24e All other expensesPrograms $208$208
IX-25 Total functional expensesPrograms −$37,441 · Management $0 · Fundraising $0−$37,441
Part X · Balance sheet $2,371,474 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $25,576$1,978,706
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $1,869$1,869
X-10c Land, buildings and equipment, netStart of year $197,372−$30,689
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $421,588$421,588
X-16 Total assetsStart of year $646,405$2,371,474
X-25 Other liabilitiesStart of year $230,890$177,343
X-26 Total liabilitiesStart of year $249,340$177,343
X-31 Retained earnings or endowmentStart of year $397,065$2,194,131
X-32 Total net assets or fund balancesStart of year $397,065$2,194,131
X-33 Total liabilities and net assetsStart of year $646,405$2,371,474
Part XI · Reconciliation of net assets $2,194,131 net assets at year end
XI-1 Total revenue$1,759,625
XI-2 Total expenses−$37,441
XI-3 Revenue less expenses$1,797,066
XI-4 Net assets at start of year$397,065
XI-10 Net assets at end of year$2,194,131

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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