Rochester Art Center FY2024 filing

Tax-deductible

Rochester, MN501(c)(3)Arts & CultureEIN 41-0799310

To give citizens and visitors of rochester, MN the opportunity to know, practice and enjoy the arts. Rochester art center offers the opportunity for all people to understand and value the arts through innovative experiences with contemporary art. Through world-class exhibitions and programs, we present a welcoming, integrated, and diverse expereince that encourages questioning, creativity, and critical thinking. These exhibitoins and programs are designed to reflect the dynamic relationshipo between art and society. They educate, challenge, and connect individuals to our world in compelling new ways. We are committed to being a cultural center in our community and to enhancing our region as a destination for creativity and innovation. We provide value through engagement with braod communities, strong collaborations with other organizaiotns, and a history of excellence.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
$76K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 6
filings with a surplus
Average deficit $108K a year · 15% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
65%
of spending
Worth a look: 65% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$76K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $92K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$51K
0.9% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$772K
+17% vs prior year
Spent
$856K
To programs
65%
Net assets
$5.3M
By yearFY2020–FY2025
Revenue
$772K
FY2024▲ +17%
Revenue by fiscal year
FY2020$596K
FY2021$754K
FY2022$781K
FY2023$660K
FY2024$772K
FY2025$812K
Expenses
$856K
FY2024▲ +6%
Expenses by fiscal year
FY2020$816K
FY2021$792K
FY2022$810K
FY2023$809K
FY2024$856K
FY2025$937K
Net assets
$5.3M
FY2024▼ -2%
Net assets by fiscal year
FY2020$5.6M
FY2021$5.6M
FY2022$5.6M
FY2023$5.4M
FY2024$5.3M
FY2025$5.2M

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1947.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $554K Management & general 29% · $250K Fundraising 6% · $52K

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

Who runs it and what they're paid

18 people listed on the 990; $76K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Exectuive Director
$76,341Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Pamela Hugdahl’s $76K as Exectuive Director is at the 71st percentile of top reported officer pay among 2216 $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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Pamela Hugdahl$75,821$76,341$67,000$67,000$37,365—
Brian Austin—————$75,000

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 Rochester Art Center 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

Offers innovative art experiences to educate, challenge, and connect people with contemporary art.

Provided by the organization

This section is blank until Rochester Art Center claims this page.

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3 program services account for $554K of program spending, described in the organization's own filed words · FY2023.
01

Educational programs are an essential part of the art center's mission. Artist talks and weekly guided tours provide opportunities for visitors to enhance their understanding and appreciation of the exhibitions.

$476Kprogram expense
02

Rochester art center presents a full schedule of art exhibitions throughout the year that features different artists and art forms. Exhibiting artists reflect the communities we serve including minnesotans, all age ranges and various ethnicities.

$68Kprogram expense
03

Rochester art center's public art program, ART4TRAILS, holds a call for art each year and installs temporary artwork along the bike trails in downtown rochester, MN. During the spring, new artwork is installed and celebrated with a guided walking and bike tour.

$10Kprogram expense

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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
Mayo ClinicFY2024$60K
Total grants receivedfrom 4 funders$92K
See all 4 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$772K
Ln 12
Gifts and grantsLn 1h$573K
Fees for servicesLn 2g$112K
Other incomeLn 4–11$82K
Money outPt IX
$856K
Ln 25
Programscol B$554K
Managementcol C$250K
Fundraisingcol D$52K
Owns and owesPt X
$5.3M
net assets · Ln 32
Cash and savingsLn 1–2$441K
Total assetsLn 16$5.4M
LiabilitiesLn 26$51K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$573K
Government grantsLn 1e$354K
Noncash giftsLn 1g$178K
Fees for servicesLn 2g$112K
Investment incomeLn 3$6K
Other incomeLn 4–11$82K
Total revenueLn 12$772K
Assets in detailPt X, end of year
CashLn 1$207K
SavingsLn 2$234K
Cash and savings togetherLn 1–2$441K
Land, buildings, equipmentLn 10c$4K
Other assetsLn 15$4.9M
Total assetsLn 16$5.4M
LiabilitiesLn 26$51K
Net assetsLn 32$5.3M
OperationsPt I, VI
EmployeesI 513
VolunteersI 6100
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$429K$441K
Land, buildings, equipmentLn 10c$6K$4K
Total assetsLn 16$5.5M$5.4M
LiabilitiesLn 26$33K$51K
Net assetsLn 32$5.4M$5.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$76K$23K$46K$8K
Other salaries and wagesLn 7$233K$182K$25K$26K
Other employee benefitsLn 9$495$328$113$54
Payroll taxesLn 10$32K$21K$7K$4K
Accounting feesLn 11c$21K$21K
Advertising and promotionLn 12$12K$11K$812
Office expensesLn 13$12K$7K$2K$2K
OccupancyLn 16$107K$70K$29K$9K
TravelLn 17$145$145
Depreciation, depletion and amortizationLn 22$171K$161K$7K$3K
InsuranceLn 23$28K$14K$14K
Other expenses (24a–d)Ln 24$159K$60K$99K$973
All other expensesLn 24e$6K$5K$728
Total functional expensesLn 25$856K$554K$250K$52K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $812K$937K−$125K$5.2M 990 PDF
FY2024 Viewing $772K$856K−$84K$5.3M 990 PDF
FY2023 $660K$809K−$150K$5.4M 990 PDF
FY2022 $781K$810K−$29K$5.6M 990 PDF
FY2021 $754K$792K−$38K$5.6M 990 PDF
FY2020 $596K$816K−$220K$5.6M 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 (4 parts)
Part VIII · Statement of revenue $772,245 across 9 lines filed
VIII-1b Membership dues$22,889
VIII-1e Government grants$353,934
VIII-1f All other contributions, gifts and grants$196,097
VIII-1g Noncash contributions (included above)$178,366
VIII-1h Total contributions, gifts and grants$572,920
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $112,094$112,094
VIII-3 Investment incomeExcluded from tax $5,613$5,613
VIII-6 Net rental income or lossRelated to mission $81,618$81,618
VIII-12 Total revenueRelated to mission $193,712 · Unrelated business $0 · Excluded from tax $5,613$772,245
Part IX · Statement of functional expenses $856,197 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $22,902 · Management $45,805 · Fundraising $7,634$76,341
IX-7 Other salaries and wagesPrograms $182,076 · Management $24,880 · Fundraising $25,659$232,615
IX-9 Other employee benefitsPrograms $328 · Management $113 · Fundraising $54$495
IX-10 Payroll taxesPrograms $20,980 · Management $7,153 · Fundraising $3,583$31,716
IX-11c Accounting feesManagement $20,572$20,572
IX-12 Advertising and promotionPrograms $10,793 · Management $812$11,605
IX-13 Office expensesPrograms $7,462 · Management $2,061 · Fundraising $2,313$11,836
IX-16 OccupancyPrograms $69,672 · Management $28,941 · Fundraising $8,575$107,188
IX-17 TravelPrograms $145$145
IX-22 Depreciation, depletion and amortizationPrograms $160,574 · Management $6,833 · Fundraising $3,417$170,824
IX-23 InsurancePrograms $13,836 · Management $13,836$27,672
IX-24 Other expenses (24a–d)Programs $59,683 · Management $98,535 · Fundraising $973$159,191
IX-24e All other expensesPrograms $5,269 · Management $728$5,997
IX-25 Total functional expensesPrograms $553,720 · Management $250,269 · Fundraising $52,208$856,197
Part X · Balance sheet $5,396,482 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $200,899$206,727
X-2 Savings and temporary cash investmentsStart of year $228,320$233,934
X-4 Accounts receivableStart of year $16,527$24,271
X-8 Inventories for sale or useStart of year $1,774$2,138
X-10c Land, buildings and equipment, netStart of year $6,324$3,744
X-15 Other assetsStart of year $5,009,215$4,925,668
X-16 Total assetsStart of year $5,463,059$5,396,482
X-17 Accounts payable and accrued expensesStart of year $21,714$20,103
X-19 Deferred revenueStart of year $11,533$12,012
X-25 Other liabilitiesStart of year $0$18,507
X-26 Total liabilitiesStart of year $33,247$50,622
X-27 Net assets without donor restrictionsStart of year $466,363$575,197
X-28 Net assets with donor restrictionsStart of year $4,963,449$4,770,663
X-32 Total net assets or fund balancesStart of year $5,429,812$5,345,860
X-33 Total liabilities and net assetsStart of year $5,463,059$5,396,482
Part XI · Reconciliation of net assets $5,345,860 net assets at year end
XI-1 Total revenue$772,245
XI-2 Total expenses$856,197
XI-3 Revenue less expenses−$83,952
XI-4 Net assets at start of year$5,429,812
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,345,860

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

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