Nonprofit · EIN 51-0189249
FREEPORT ARTS CENTER
Tax-exempt · FREEPORT, IL 61032
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,065,770 | $360,907 | $704,863 | $4,072,750 | $0 | $4,072,750 |
| August 31, 2024 | 990 | $1,082,372 | $353,316 | $729,056 | $3,309,255 | $0 | $3,309,255 |
| August 31, 2023 | 990 | $619,090 | $366,182 | $252,908 | $2,523,739 | $67,739 | $2,456,000 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $937,603
- of which government grants
- $280,269
- Membership dues
- $33,879
- Program service revenue
- $20,672
- Investment income
- $66,804
- Net rental income
- $4,300
- Net gain from sales of assets
- $38,355
- Net income from fundraising events
- $35,258
- Net income from sales of inventory
- $1,133
- Other revenue
- $40,691
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $75,000
- Other salaries and wages
- $98,680
- Salaries, compensation and benefits (total)
- $193,473
- Professional fundraising fees
- $0
- Accounting fees
- $11,111
- Occupancy
- $25,812
- Depreciation
- $33,397
- Program services (functional)
- $240,498
- Management and general (functional)
- $87,917
- Fundraising (functional)
- $32,492
Balance sheet and other
- Total assets, start of year
- $3,309,255
- Total assets, end of year
- $4,072,750
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,072,750
- Land, buildings and equipment
- $2,842,514
- Net assets without donor restrictions
- $3,437,000
- Net assets with donor restrictions
- $635,750
- Gross receipts
- $1,327,814
- Employees
- 10
- Volunteers
- 100
- Year formed
- 1975
- State of legal domicile
- IL
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSICA MODICA | EXECUTIVE DI Officer | 40 | $75,000 |
| MARK DUREIN | DIRECTOR Trustee or director | 1 | $0 |
| JOSH ELLIOTT | DIRECTOR Trustee or director | 1 | $0 |
| NANCY HEYEN | SECRETARY Trustee or director, Officer | 1 | $0 |
| VANESSA HUGHES | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KAREN KLECKNER | TREASURER Trustee or director, Officer | 1 | $0 |
| TIM MAHONEY | DIRECTOR Trustee or director | 1 | $0 |
| AARON MERCIER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JON PALMER | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW REETER | DIRECTOR Trustee or director | 1 | $0 |
| JOY SELLERS | DIRECTOR Trustee or director | 1 | $0 |
| SHANNON WENZEL | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended August 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSICA MODICA | EXECUTIVE DI Officer | 40 | $78,000 |
| MARK DUREIN | DIRECTOR Trustee or director | 1 | $0 |
| JOSH ELLIOTT | DIRECTOR Trustee or director | 1 | $0 |
| NANCY HEYEN | SECRETARY Trustee or director, Officer | 1 | $0 |
| VANESSA HUGHES | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KAREN KLECKNER | DIRECTOR Trustee or director | 1 | $0 |
| MARIAH LEISER | DIRECTOR Trustee or director | 1 | $0 |
| TIM MAHONEY | DIRECTOR Trustee or director | 1 | $0 |
| AARON MERCIER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JON PALMER | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW REETER | TREASURER Trustee or director, Officer | 1 | $0 |
| JOY SELLERS | DIRECTOR Trustee or director | 1 | $0 |
| SHANNON WENZEL | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended August 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSICA MODICA | EXECUTIVE DI Officer | 40 | $75,000 |
| MARK DUREIN | DIRECTOR Trustee or director | 1 | $0 |
| JOSH ELLIOTT | DIRECTOR Trustee or director | 1 | $0 |
| KYLE FLEISCHER | DIRECTOR Trustee or director | 1 | $0 |
| ELIZABETH FOLEY | DIRECTOR Trustee or director | 1 | $0 |
| NANCY HEYEN | SECRETARY Trustee or director, Officer | 1 | $0 |
| VANESSA HUGHES | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JILL LABALLISTER | DIRECTOR Trustee or director | 1 | $0 |
| MARIAH LEISER | TREASURER Trustee or director, Officer | 1 | $0 |
| AARON MERCIER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JOY SELLERS | DIRECTOR Trustee or director | 1 | $0 |
| NEAL TRAINOR | DIRECTOR Trustee or director | 1 | $0 |
| SHANNON WENZEL | DIRECTOR Trustee or director | 1 | $0 |
| DEAN WRIGHT | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 121 N HARLEM AVE, FREEPORT, IL 61032-3845
- Principal officer (990 for 2024)
- JESSICA MODICA, 121 N HARLEM AVENUE, FREEPORT, IL 61032
- Signed the 990
- JESSICA MODICA, EXECUTIVE DIRECTOR
- Phone
- (815) 235-9755
- Return prepared by
- MCK CPAS & ADVISORS
Mission
THE FREEPORT ART MUSEUM CREATES EXPERIENCES THAT SPARK IMAGINATION AND ENGAGEMENT IN THE ARTS FOR ALL PEOPLE BY PRESENTING EXHIBITIONS AND CULTURAL EVENTS, ADVANCING ARTS EDUCATION, AND EXCELLING IN COLLECTION STEWARDSHIP.
Program accomplishments
- ART MUSEUM - VISITORS TO EXHIBITS AND COLLECTIONS INCLUDING OFF-SITE ACTIVITIES. MUSEUM ALSO PROVIDES CLASSES FOR ADULTS AND CHILDREN IN THE VISUAL AND PERFORMING ARTS.Expenses $240,498 · revenue $20,672
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 51-0189249
- 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
- 1976
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A510)
- Assets (IRS master file)
- $4,072,750
- Income (IRS master file)
- $1,327,814
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,065,770 | $360,907 | $4,072,750 | XML |
| 990 | August 2024 | $1,082,372 | $353,316 | $3,309,255 | XML |
| 990 | August 2023 | $619,090 | $366,182 | $2,523,739 | XML |
| 990 | August 2022 | $373,733 | $359,625 | $2,364,879 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | 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 51-0189249).
Questions about FREEPORT ARTS CENTER
- What is the EIN of FREEPORT ARTS CENTER?
- The employer identification number (EIN) of FREEPORT ARTS CENTER is 51-0189249.
- Is FREEPORT ARTS CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to FREEPORT ARTS CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FREEPORT ARTS CENTER 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 FREEPORT ARTS CENTER due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREEPORT ARTS CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of FREEPORT ARTS CENTER?
- The 990 for the year ended August 31, 2025 names JESSICA MODICA.
- Who are the officers and directors of FREEPORT ARTS CENTER?
- The 990 for the year ended August 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $75,000 (JESSICA MODICA, EXECUTIVE DI).
- How much revenue does FREEPORT ARTS CENTER have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,065,770, expenses of $360,907 and total assets of $4,072,750 at year end.
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All nonprofits in FREEPORT · Illinois · Arts, culture and humanities