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Culture Works

EIN 23-7412338 · Dayton, OH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong96 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

CULTURE WORKS IS THE FUNDING, ADVOCACY, AND SERVICE ORGANIZATION THAT PASSIONATELY INSPIRES, SUPPORTS, AND SUSTAINS ARTS AND CULTURE IN THE DAYTON REGION.

Income
$1.3 million
Spending
$1.3 million
Spent on programs
85%
Reserves
20.6 months of spending
Largest source of income
donations and private grants, 60%
Employees
13
Volunteers
190
Highest pay
$111,270, president

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 96 out of 100. Higher than 88% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 20.6 months of spending.

  • Debt

    16 of 20

    It owes 16% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 5% of income.

  • Income trend

    15 of 15

    Income rose 16% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    31 of 31 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $477,094 spent. CAMPAIGN FOR THE ARTS: CULTURE WORKS FULFILLS ITS UNITED ARTS FUND MISSION THROUGH THE CAMPAIGN FOR THE ARTS CFTA. CFTA IS A PROGRAM THAT TAKES THE ARTS INTO THE COMMUNITY AND BUILDS PARTNERSHIPS WITH INDIVIDUALS, CORPORATIONS, AND FOUNDATIONS. THESE ARTISTIC ENGAGEMENTS DRIVE FUNDRAISING THAT PROVIDES OPERATING SUPPORT THROUGH COMMUNITY ARTS GRANTS TO ARTS ORGANIZATIONS THROUGH-OUT THE MIAMI VALLEY AND ENSURE THAT RESIDENTS OF ALL AGES AND BACKGROUNDS ARE GIVEN THE OPPORTUNITY TO ENJOY THE RICH DIVERSITY OF ARTS THAT THE DAYTON REGION HAS TO OFFER.
  2. $600,483 spent. ARTS AWARENESS, ADVOCACY, AND PROGRAMMING: CULTURE WORKS PROMOTES ARTISTIC EVENTS AND PROGRAMS FACILITATED BY MORE THAN 300 ARTS AND CULTURAL ORGANIZATIONS ACROSS AN EIGHT-COUNTY SERVICE AREA THROUGH COMMUNITY PUBLICATIONS AND REGULAR COMMUNICATIONS WITH ITS STAKEHOLDERS. THE ORGANIZATION WORKS WITH ELECTED OFFICIALS AT THE LOCAL AND STATE LEVELS TO ADVOCATE FOR THE ARTS AND CULTURE SECTOR, COORDINATES AND COLLECTS DATA FOR ECONOMIC IMPACT STUDIES, CONNECTS EDUCATORS WITH LOCAL ARTS EDUCATION OPPORTUNITIES THROUGH ITS ARTSDEEP PROGRAM, AND CONNECTS BUSINESSES WITH INDIVIDUAL ARTISTS THROUGH WELLNESS INITIATIVES. IN ADDITION, CULTURE WORKS PARTNERS WITH THE NATIONAL ENDOWMENT FOR THE ARTS FOR CREATIVE PLACEMAKING PROJECTS. ARTS AWARENESS, ADVOCACY, AND PROGRAMMING: CULTURE WORKS PROMOTES ARTISTIC EVENTS AND PROGRAMS FACILITATED BY MORE THAN 300 ARTS AND CULTURAL ORGANIZATIONS ACROSS AN EIGHT-COUNTY SERVICE AREA THROUGH COMMUNITY PUBLICATIONS AND REGULAR COMMUNICATIONS WITH ITS STAKEHOLDERS. THE ORGANIZATION WORKS WITH ELECTED OFFICIALS AT THE LOCAL AND STATE LEVELS TO ADVOCATE FOR THE ARTS AND CULTURE SECTOR, COORDINATES AND COLLECTS DATA FOR ECONOMIC IMPACT STUDIES, CONNECTS EDUCATORS WITH LOCAL ARTS EDUCATION OPPORTUNITIES THROUGH ITS ARTSDEEP PROGRAM, AND CONNECTS BUSINESSES WITH INDIVIDUAL ARTISTS THROUGH WELLNESS INITIATIVES. IN ADDITION, CULTURE WORKS PARTNERS WITH THE NATIONAL ENDOWMENT FOR THE ARTS FOR CREATIVE PLACEMAKING PROJECTS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 1974.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

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