2024-11-13T16:08:25-05:00 2023-12-31 831639096 SEO CPA GROUP LTD 3596 MAPLE AVE STE B ZANESVILLE OH 43701 990 2023-01-01 311395941 THE WORKS - OHIO CENTER FOR HISTORY ART & TECHNOLOGY WORK 7403499277 55 SOUTH 1ST STREET NEWARK OH 43055 JANICE LORASO EXECUTIVE DIRECTOR 7403499277 2024-11-13 true false HEATHER DOLEN CPA P01261466 7408681100 2024-11-13 2023 2024-10-15 13:58:12Z JANICE LORASO 55 SOUTH 1ST STREET NEWARK OH 43055 8945068 false X WWW.ATTHEWORKS.ORG X 1994 OH TO INSPIRE CREATIVITY AND WONDER THROUGH EXTRAORDINARY EXPERIENCES. 13 13 28 1815 10693 9693 708484 557964 181189 234503 857750 3640841 78644 116803 1826067 4550111 0 0 1201811 1271748 0 44512 1179233 1176297 2381044 2448045 -554977 2102066 31541296 34510648 164019 137113 31377277 34373535 X THE WORKS AIMS TO INSPIRE CREATIVITY AND WONDER BY CREATING EXTRAORDINARY EXPERIENCES FOR LEARNERS OF ALL AGES. WE ENVISION A COMMUNITY THAT SHARES KNOWLEDGE AND BUILDS OPPORTUNITIES BY CONNECTING EDUCATION, INDUSTRY, AND THE WORLD AROUND US. false false 1992595 234503 TO PROVIDE AN INSTITUTE OF INDUSTRY, HISTORY, SCIENCE, TECHNOLOGY AND ART FOR ALL IN THE CENTRAL AND EAST OHIO REGION. THE WORKS OFFERS CLASSES, WORKSHOPS, LECTURES, PROGRAMS AND EVENTS AT NOMINAL COST, AS WELL AS VIRTUAL PROGRAMMING. THE WORKS HAS BEEN ACCEPTED AS A SMITHSONIAN AFFILIATE, ENABLING IT TO BRING HIGH-QUALITY EXHIBITS AND PROGRAMS TO THE AREA. THE WORKS COLLABORATES WITH AREA SCHOOL DISTRICTS, COLLEGES AND UNIVERSITIES, AND OTHER ORGANIZATIONS WORKING TO ADDRESS THE LOCAL ECONOMY AND QUALITY OF LIFE, AND PLAYS A MAJOR ROLE IN THE REDEVELOPMENT OF THE NEWARK DOWNTOWN AREA. THE WORKS HAS BECOME A MAJOR PROVIDER OF STEM EDUCATION IN THE REGION, BOTH ONSITE AND IN OUTREACH EFFORTS. 1992595 true true false false false false false true false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 22 0 28 true true true false false false false true true false false false false false false false false X 13 13 true false false false false false false true true false false true true true true true true true true false X X THE WORKS 7403499277 55 SOUTH FIRST STREET NEWARK OH 43055 JANICE LORASO EXECUTIVE DI 40.00 X 110000 0 0 DAVID FRYMAN NON-VOTING TRUSTEE 1.00 X 0 0 0 JENNIFER MCDONALD NON-VOTING TRUSTEE 1.00 X 0 0 0 SUSAN ARCHER VICE CHAIR 2.00 X X 0 0 0 DR KIM COPLIN TRUSTEE 2.00 X 0 0 0 THOMAS CUMMISKEY TREASURER 2.00 X X 0 0 0 MAURICIO ESCOBAR TRUSTEE 2.00 X 0 0 0 MICHAEL KENNEDY TRUSTEE 2.00 X 0 0 0 DEB KOHMAN TRUSTEE 2.00 X 0 0 0 DR WILLIAM MACDONALD SECRETARY 2.00 X X 0 0 0 MATT MILLER TRUSTEE 2.00 X 0 0 0 ROBERT MONTAGNESE CHAIR 2.00 X X 0 0 0 RICK PLATT TRUSTEE 2.00 X 0 0 0 RICH ROGERS TRUSTEE 2.00 X 0 0 0 DR JEAN SCHELHORN TRUSTEE 2.00 X 0 0 0 APRIL WARE TRUSTEE 2.00 X 0 0 0 110000 1 false false false 92570 17858 447536 1257 557964 ADMISSIONS 94278 94278 OUTREACH PROGRAMS 80021 80021 GLASS STUDIO 49131 49131 ROOM RENTALS 9192 9192 ART GALLERY 1881 1881 234503 623027 623027 147386 103696 43690 43690 10693 32997 7310511 -12374 4280323 3030188 -12374 3017814 3017814 15150 17858 6225 8925 68632 4713 63919 63919 MISC INCOME 269 269 269 4550111 3316236 10693 656293 110000 33000 44000 33000 927270 839619 87651 6269 5342 927 142898 119849 20596 2453 85311 72260 10480 2571 7013 7013 7744 7018 726 26956 26956 129974 129974 69000 63900 5100 87252 87252 108210 85765 20622 1823 57348 54481 2867 150153 143734 6419 8714 7356 1358 327475 295622 31853 30574 23663 6911 EXHIBIT AND ATTRACTION 110187 110187 DISCOUNTS 38976 38976 TAXES 9706 4571 5135 DEVELOPMENT EXPENSE 5665 5665 1350 2350 -1000 2448045 1992595 410938 44512 72742 123257 1338291 1487791 64624 41095 5592 4105 13786 17567 83878 55520 12831335 7658127 5445294 5173208 24494276 27475840 9813 5713 13000 126552 31541296 34510648 48959 52366 115060 81704 3043 164019 137113 X 15063948 17525579 16313329 16847956 31377277 34373535 31541296 34510648 X 2102066 916721 -22529 X X false true X true false X 1193945 1511936 1242564 708484 557964 5214893 1193945 1511936 1242564 708484 557964 5214893 869051 4345842 679692 656563 737984 676769 755413 3506421 6469 9330 9459 9651 9693 44602 8976 974 494 269 10713 8776629 1342221 0.49520 0.52320 X PART II, LINE 10 MISCELLANEOUS INCOME 10,444 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 23705435 4425 4329302 1282175 130825 26626162 30063613 5211 -5073851 1157051 132487 23705435 25984773 6650 5071736 854032 145514 30063613 23683191 2871 3371272 954547 118014 25984773 19593421 19917 4892005 717177 104975 23683191 0.37610 0.56270 0.06120 true false 778832 778832 8898878 4983694 3915184 469454 340683 128771 2684171 2333750 350421 5173208 OPERATING LEASE LIABILITY 3043 3043 X 5560194 916721 1257 92105 1010083 4550111 4550111 2563936 1257 114634 115891 2448045 2448045 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS HAVE BEEN DESIGNATED BY THE BOARD TO BE INVESTED IN ORDER TO PROVIDE INCOME FOR OPERATIONS. THE BOARD HAS IMPLEMENTED A SPEND RATE WHICH IS REVIEWED ANNUALLY. CERTAIN DONORS HAVE DESIGNATED FUNDS WHICH ARE PERMANENTLY RESTRICTED TO ENDOWMENT SUBJECT TO THE SPEND RATE. SCHEDULE D, PAGE 3, PART X ACCOUNTING FOR UNCERTAINTY IN INCOME TAX CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN, IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THE YEARS ENDED 2023 AND 2022, MANAGEMENT DETERMINED THAT ACCOUNTING FOR UNCERTAINTY IN INCOME TAX DID NOT HAVE A MATERIAL EFFECT ON THE ORGANIZATION. THE ORGANIZATION QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION EXEMPT FROM INCOME TAXES EXCEPT FOR UNRELATED BUSINESS TAXABLE INCOME UNDER SECTION 512 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION'S INFORMATION RETURNS FOR TAX YEARS 2020 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. IN CONNECTION WITH ACCOUNTING FOR UNCERTAINTY IN INCOME TAX, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. DURING 2023 AND 2022, THE ORGANIZATION RECEIVED FUNDS FOR LEASING A PARKING LOT THAT THEY OWN. SECTION 512 OF THE INTERNAL REVENUE CODE DEFINES THIS TYPE OF INCOME AS "UNRELATED BUSINESS TAXABLE INCOME." AFTER DEDUCTING DIRECTLY RELATED EXPENSES, THIS INCOME IS SUBJECT TO FEDERAL INCOME TAX IN THE YEAR IT IS RECEIVED. INCOME TAX WAS 2,027 FOR 2022 AND ESTIMATED TO BE 1,935 FOR 2023. INCOME TAX PAID DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022 WAS 2,010 AND 2,042, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 103,696 EVENT EXPENSES 6,225 COST OF GOODS SOLD 4,713 PLEDGES COLLECTED -22,529 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 103,696 EVENT EXPENSES 6,225 COST OF GOODS SOLD 4,713 COCKTAILS BY TH 33008 17858 15150 6225 33008 17858 15150 6225 6225 8925 FORM 990 - ORGANIZATION'S MISSION THE WORKS AIMS TO INSPIRE CREATIVITY AND WONDER BY CREATING EXTRAORDINARY EXPERIENCES FOR LEARNERS OF ALL AGES. WE ENVISION A COMMUNITY THAT SHARES KNOWLEDGE AND BUILDS OPPORTUNITIES BY CONNECTING EDUCATION, INDUSTRY, AND THE WORLD AROUND US. FORM 990, PAGE 6, PART VI, LINE 2 MATT MILLER THOMAS CUMMISKEY TRUSTEE TREASURER BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE RETURN IS PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING. THE RETURN IS PRESENTED TO THE BOARD BY THE CHAIR OF THE FINANCE COMMITTEE AT THE FIRST REGULARLY SCHEDULED MEETING SUBSEQUENT TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C A QUESTIONNAIRE IS COMPLETED BY BOARD MEMBERS ON AN ANNUAL BASIS, REVIEWED AND UPDATED BY THE BOARD. ANY PERSONS DESIGNATED WITH A CONFLICT ABSTAIN FROM DISCUSSION, INPUT, AND VOTING ON MATTERS RELATING TO THEM. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON COMPARABLE SALARIES FOR COMPARABLE POSITIONS IN THE MARKET. THE FINANCE COMMITTEE ANALYZES DATA AND INFORMATION FOR SIMILAR POSITIONS WITH COMPARABLE NOT-FOR-PROFITS, ALONG WITH RECOMMENDATIONS BY THE EXECUTIVE DIRECTOR FOR STAFF ADJUSTMENTS. A RECOMMENDATION IS THEN MADE TO THE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD REVIEWS COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON COMPARABLE SALARIES FOR COMPARABLE POSITIONS IN THE MARKET. THE FINANCE COMMITTEE ANALYZES DATA AND INFORMATION FOR SIMILAR POSITIONS WITH COMPARABLE NOT-FOR-PROFITS, ALONG WITH RECOMMENDATIONS BY THE EXECUTIVE DIRECTOR FOR STAFF ADJUSTMENTS. A RECOMMENDATION IS THEN MADE TO THE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ADMINISTRATION BUILDING LOCATED AT 55 SOUTH 1ST STREET, NEWARK, OH 43055. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 103,696 EVENT EXPENSES 6,225 COST OF GOODS SOLD 4,713 PLEDGES COLLECTED -22,529 RENTAL EXPENSES -103,696 EVENT EXPENSES -6,225 COST OF GOODS SOLD -4,713 TOTAL -22,529 FORM 990, PART XII THE ORGANIZATION PREPARES FORM 990 ON THE MODIFIED CASH BASIS TO RECOGNIZE CASH RECEIPTS FROM CONTRIBUTIONS RECEIVABLE AS REVENUE IN THE PERIOD COLLECTED.