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ROWLAND ARTS CENTER

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Tax-exempt status may be revoked

ROWLAND ARTS CENTER

EIN 81-5011439 · Youth Development Programs (O50)

What they do

THROUGH THE ROWLAND ARTS CENTER, OUR MISSION is to ENCOURAGE THE YOUNG PEOPLE IN OUR COMMUNITY to DREAM BIG and to EQUIP THEM WITH THE EDUCATION, RESOURCES, and SKILLS THEY NEED to BE SUCCESSFUL IN MIDDLE and HIGH SCHOOL and LIFE BEYOND. A KEY COMPONENT of THE RAC is THE DEVELOPMENT of TRANSFORMATIONAL RELATIONSHIPS. OUR TEAM WHICH is PRIMARILY MADE of VOLUNTEERS WHO ARE PASSIONATE ABOUT RAISING UP THE YOUNG PEOPLE IN OUR COMMUNITY - WILL INVEST THEIR TIME and ENERGY AS MENTORS, SEEKING FIRST to OFFER AN ENVIRONMENT of SAFETY and TRUST, THEN WORKING INTENTIONALLY to HAVE MEANINGFUL CONVERSATIONS WITH THE STUDENTS. THROUGH THESE RELATIONSHIPS, OUR MENTORS WILL IDENTIFY AREAS of NEED for THE STUDENTS PHYSICAL, EMOTIONAL, ACADEMIC, ETC. and WORK to DEVELOP PLANS AND/OR PROGRAMS to HELP MEET THESE NEEDS. OUR VOLUNTEERS ARE CARING ADULTS WHO COME FROM A VARIETY of BACKGROUNDS and EXPERIENCES (I.E. TEACHERS, COUNSELORS, MUSICIANS, PASTORS, ETC.) WHO DESIRE to SEE POSITIVE, TANGIBLE CHANGE IN

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This record may have an IRS status problem. Do not give until you verify it.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkThere may be a problem with its nonprofit status. Check before giving.

Money report from 2024The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders2 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

139.20%of revenue went to mission work92.5% of expenses · Program services
$150.46spent for every $100 of revenueSpending was higher than revenue this year.
$1.80in assets for every $1 spent this yearSome assets cannot be spent right away.
99.9%of its money came from giftsOther money may come from services or investments.

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Worth asking: Expenses exceeded revenue by $64,463 this year. Ask whether that was planned or caused by a one-time event.

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Money

Financial picture

Tax year 2024

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$127,747
Mission workProgram services$177,823139.20% of revenue92.5% of expenses
ManagementOffice and general costs0.00% of revenue0.0% of expenses
FundraisingAsking for donations0.00% of revenue0.0% of expenses
Total expenses$192,210150.46% of revenue

Expenses were greater than revenue, so the colored ring fills the available $100 and the total above 100% is shown below.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails
2024CurrentExpense mix: 92.5% mission · 0.0% management · 0.0% fundraisingTotal expenses: 150.46% of revenue
2019Expense mix: 16.8% mission · 0.0% management · 0.0% fundraisingTotal expenses: 87.01% of revenue

Money in and money out

Revenue$127,747
Expenses$192,210
Annual shortfall $64,463 Expenses were higher than revenue for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$177,823 · 92.5% of expenses
See all reported dollar amounts
Revenue$127,747
Expenses$192,210
Assets$345,834
Income$127,747
Contributions$127,598
Mission work (program services)$177,823
People

Leadership and board

Tax year 2024

Names, titles, time, and compensation below are reported by the organization on its Form 990.

No compensation was reported for these leaders. The complete board and leadership roster is shown below.

Board and leadership roster (2)

JOSEPH MILLERPRESIDENT

ZAC COWANPROGRAM DIRE

About this charity

Recognized since
January 2025
Location
57 S MAIN ST, WINCHESTER, KY 40391-2601
County
Clark
In care of
% JOSEPH MILLER IV
Primary officer
JOSEPH MILLER, PRESIDENT

How to reach them

Filing and classification

Latest tax year
2024
Tax period began
July 1, 2024
Return type
990EZ
Tax preparer
LUDWIG BLAIR & BUSH PLLC
NTEE classification
Youth Development Programs (O50)
IRS tax category
Youth Development Programs
Revocation date
November 15, 2023

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About this report: Information comes from public nonprofit records and may show the latest filing available.

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