Dairy Barn Inc Southeastern Ohio Cultural Arts Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
ROOTED IN ITS UNIQUE HISTORY, THE DAIRY BARN ARTS CENTER ENRICHES LIVES AND CULTIVATES COMMUNITY THROUGH EQUITABLE ACCESS TO THE ARTS.
- Income
- $779,906
- Spending
- $589,393
- Spent on programs
- 91%
- Reserves
- -9.7 months of spending
- Largest source of income
- government grants, 42%
- Employees
- 18
- Volunteers
- 48
- Highest pay
- $68,105, exec director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 61 out of 100. Higher than 30% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
16 of 20It owes 25% of what it owns.
Living within its means
15 of 15Income exceeded spending by 24% of income.
Income trend
15 of 15Income rose 54% on the year before.
Spending floor
15 of 1591% of spending went to programs and raising each dollar of donations cost 4 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 91 out of 100. Higher than 79% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2516 of 16 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, 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)
- $459,979 spent. WE PROVIDE 3 TO 4 HIGH QUALITY EXHIBITIONS PER YEAR. REGIONAL ARTISTS ARE CELEBRATED THROUGH EXHIBITS LIKE WOMEN OF APPALACHIA AND OH5, WHILE ART FROM AROUND THE WORLD IS SHOWCASED IN EXHIBITS LIKE WIDEOPEN AND QUILT NATIONAL.
- $77,326 spent. EDUCATIONAL PROGRAMS LIKE SUMMER ART CAMP, ART CLASSES, AND SPECIALTY WORKSHOPS ARE CORE TO THE WORK THE DAIRY BARN DOES. WE HAVE A THREE PRONGED APPROACH TO THESE PROGRAMS - ON-SITE, ONLINE, AND REMOTE OUTREACH. THIS ALLOWS US TO INCLUDE OUR CORE AUDIENCE FOR THE MOST IMPACT, REGARDLESS OF WHERE THEY LIVE AND WHAT THEY CAN AFFORD.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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 October 13, 2026.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 1979.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.