Nonprofit · EIN 23-7456843
PALACE CULTURAL ARTS ASSOCIATION
Tax-exempt · MARION, OH 43302
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,648,207 | $1,647,264 | $943 | $7,189,821 | $249,772 | $6,940,049 |
| June 30, 2024 | 990 | $1,318,832 | $1,468,463 | -$149,631 | $7,161,848 | $239,428 | $6,922,420 |
| June 30, 2023 | 990 | $1,467,559 | $1,626,936 | -$159,377 | $7,228,462 | $157,572 | $7,070,890 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $551,453
- of which government grants
- $85,765
- Membership dues
- $242,817
- Program service revenue
- $891,287
- Investment income
- $65,990
- Net rental income
- $123,720
- Other revenue
- $139,477
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $139,147
- Other salaries and wages
- $284,153
- Salaries, compensation and benefits (total)
- $458,138
- Professional fundraising fees
- $0
- Accounting fees
- $26,139
- Occupancy
- $62,965
- Depreciation
- $250,804
- Program services (functional)
- $1,203,121
- Management and general (functional)
- $341,845
- Fundraising (functional)
- $102,298
Balance sheet and other
- Total assets, start of year
- $7,161,848
- Total assets, end of year
- $7,189,821
- Total liabilities, end of year
- $249,772
- Net assets, end of year
- $6,940,049
- Land, buildings and equipment
- $5,563,732
- Net assets without donor restrictions
- $6,729,636
- Net assets with donor restrictions
- $210,413
- Gross unrelated business income
- $11,425
- Gross receipts
- $1,648,207
- Employees
- 21
- Volunteers
- 200
- Year formed
- 1976
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIRK DETWEILER | EXECUTIVE DIRECTOR Officer | 40 | $83,949 |
| MARK NEVILLE | FINANCIAL MANAGER Officer | 40 | $70,950 |
| SCOTT HOFFMAN | PAST CHAIR Trustee or director, Officer | 2 | $0 |
| KATHY GOODMAN | DIRECTOR Trustee or director | 2 | $0 |
| BARB GREETHAM | DIRECTOR Trustee or director | 2 | $0 |
| RALPH HILL | CHAIR Trustee or director, Officer | 2 | $0 |
| TIM ROSTON | TREASURER Trustee or director, Officer | 2 | $0 |
| TODD SCHNEIDER | DIRECTOR Trustee or director | 2 | $0 |
| DEB WIDRIG | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| KATIE GRIMES | SECRETARY Trustee or director, Officer | 2 | $0 |
| CHAD ADAMS | DIRECTOR Trustee or director | 2 | $0 |
| JOE BLUE | DIRECTOR Trustee or director | 2 | $0 |
| MATT TWAY | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIRK DETWEILER | EXECUTIVE DIRECTOR Officer | 40 | $77,250 |
| MARK NEVILLE | FINANCIAL MANAGER Officer | 40 | $38,077 |
| MIKE ANDREWS | DIRECTOR Trustee or director | 2 | $0 |
| DANIEL BRADSHAW | CHAIR Trustee or director, Officer | 2 | $0 |
| DREW ELLERKAMP | PAST CHAIR Trustee or director | 2 | $0 |
| KATHY GOODMAN | DIRECTOR Trustee or director | 2 | $0 |
| BARB GREETHAM | DIRECTOR Trustee or director | 2 | $0 |
| RALPH HILL | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| JACOB JOHNSTON | DIRECTOR Trustee or director | 2 | $0 |
| DEB LANGDON | DIRECTOR Trustee or director | 2 | $0 |
| TIM ROSTON | TREASURER Trustee or director, Officer | 2 | $0 |
| TODD SCHNEIDER | DIRECTOR Trustee or director | 2 | $0 |
| GEORGE SCHRAM | DIRECTOR Trustee or director | 2 | $0 |
| DEB WIDRIG | SECRETARY Trustee or director, Officer | 2 | $0 |
| GARY BRANSON | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended June 30, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIRK DETWEILER | Executive Dir. Trustee or director | 40 | $77,250 |
| JODI COOPER | BUSINESS MANAGE Trustee or director | 40 | $43,735 |
| ANDREW ELLERKAMP | PAST CHAIR Trustee or director, Officer | 2 | $0 |
| DANIEL BRADSHAW | Chairman Trustee or director, Officer | 2 | $0 |
| EMILY YAKSIC | Secretary Trustee or director, Officer | 2 | $0 |
| TIM ROSTON | Treasurer Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 276 W CENTER ST, MARION, OH 43302-3647
- Principal officer (990 for 2024)
- ASHLEY SHIELDS, 276 WEST CENTER STREET, MARION, OH 43302
- Signed the 990
- ASHLEY SHIELDS, EXECUTIVE DIRECTOR
- Phone
- (740) 383-2101
- Website
- WWW.MARIONPALACE.ORG
- Return prepared by
- MALONEY NOVOTNY LLC
Mission
THE PALACE CULTURAL ARTS ASSOCIATION WILL FOSTER APPRECIATION, EDUCATION, AND PARTICIPATION IN THE ARTS, WHILE PRESERVING AND PROMOTING THE HISTORIC PALACE THEATRE.
Program accomplishments
- TO PROVIDE LIVE THEATRICAL AND MUSICAL PRODUCTIONS FOR THE PUBLIC AND TO EXPOSE SCHOOL STUDENTS TO THE PERFORMING ARTS.Expenses $1,203,121 · revenue $1,019,339
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7456843
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1975
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A610)
- Assets (IRS master file)
- $7,189,821
- Income (IRS master file)
- $1,648,207
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,648,207 | $1,647,264 | $7,189,821 | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $1,318,832 | $1,468,463 | $7,161,848 | IRS |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $1,467,559 | $1,626,936 | $7,228,462 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | $1,982,423 | $1,403,531 | $7,805,540 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7456843).
Questions about PALACE CULTURAL ARTS ASSOCIATION
- What is the EIN of PALACE CULTURAL ARTS ASSOCIATION?
- The employer identification number (EIN) of PALACE CULTURAL ARTS ASSOCIATION is 23-7456843.
- Is PALACE CULTURAL ARTS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to PALACE CULTURAL ARTS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PALACE CULTURAL ARTS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PALACE CULTURAL ARTS ASSOCIATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PALACE CULTURAL ARTS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PALACE CULTURAL ARTS ASSOCIATION?
- The 990 for the year ended June 30, 2025 names ASHLEY SHIELDS.
- Who are the officers and directors of PALACE CULTURAL ARTS ASSOCIATION?
- The 990 for the year ended June 30, 2025 lists 13 people; 2 received compensation from the organization, the highest $83,949 (KIRK DETWEILER, EXECUTIVE DIRECTOR).
- How much revenue does PALACE CULTURAL ARTS ASSOCIATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,648,207, expenses of $1,647,264 and total assets of $7,189,821 at year end.
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