Spaces
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SPACES IS FOR THE ADVANCEMENT OF PUBLIC INTEREST AND PARTICIPATION IN THE VISUAL PERFORMING AND FINE ARTS BY PROVIDING A RESOURCE AND PUBLIC FORUM FOR ARTISTS TO EXPLORE AND EXPERIMENT.
- Income
- $651,631
- Spending
- $601,009
- Spent on programs
- 80%
- Reserves
- 3.4 months of spending
- Largest source of income
- donations and private grants, 90%
- Employees
- 6
- Volunteers
- 30
- Highest pay
- $57,077, executive di
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 63% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 3.4 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
15 of 15Income exceeded spending by 8% of income.
Income trend
15 of 15Income rose 659% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 72% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no 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
15 of 15Its accounts were audited 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, 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 (1)
- $479,716 spent. IN 2025, SPACES ADVANCED ITS MISSION AS A COMMISSIONING ORGANIZATION AND PUBLIC FORUM FOR EXPERIMENTAL ART BY SUPPORTING 60 CULTURAL PRODUCERS THROUGH EXHIBITIONS, RESIDENCIES, GRANTS, AND EMPLOYMENT, AND ENGAGING OVER 3,100 PARTICIPANTS ACROSS ON-SITE, OFF-SITE, AND PUBLIC PROGRAMS. THROUGH ITS RESIDENCY AND EXHIBITION MODEL, ARTISTS WERE INVITED TO CLEVELAND TO DEVELOP AMBITIOUS, RESEARCH-DRIVEN WORK RESPONSIVE TO URGENT SOCIAL, CULTURAL, AND ENVIRONMENTAL ISSUES. SPACES PRESENTED THREE EXHIBITIONS, HOSTED AN ARTIST-IN-RESIDENCE, AND PRODUCED 19 PUBLIC PROGRAMS, ALONGSIDE EIGHT SATELLITE FUND-SUPPORTED PROJECTS THAT EXTENDED INTO THE COMMUNITY. THE ORGANIZATION ALSO PUBLISHED THE EVERLASTING PLASTICS CATALOGUE, FURTHER EXPANDING THE REACH OF ITS PROGRAMMING BEYOND THE GALLERY. SPACES CONTINUED TO PROVIDE CRITICAL RESOURCES RARELY ACCESSIBLE OUTSIDE MAJOR INSTITUTIONS THROUGH ITS REGRANTING, RESIDENCY, AND EXHIBITION PROGRAMS, SUPPORTING THE CREATION OF NEW, PUBLICLY ENGAGED WORK. ACROSS ALL PROGRAMS, SPACES EMPHASIZED ARTIST COMPENSATION, ACCESS TO SPACE AND TOOLS, AND OPPORTUNITIES FOR PUBLIC DIALOGUE. BY INTEGRATING EXHIBITIONS WITH AUDIENCE-CENTERED PROGRAMMING-ON-SITE, OFF-SITE, AND DIGITAL-SPACES FOSTERED A DEEPER UNDERSTANDING OF CONTEMPORARY ART AND ITS CIVIC VALUE, STRENGTHENING CLEVELAND'S CULTURAL ECOSYSTEM WHILE CONTRIBUTING TO CONVERSATIONS AT A NATIONAL AND INTERNATIONAL LEVEL. IN 2025, SPACES ADVANCED ITS MISSION AS A COMMISSIONING ORGANIZATION AND PUBLIC FORUM FOR EXPERIMENTAL ART BY SUPPORTING 60 CULTURAL PRODUCERS THROUGH EXHIBITIONS, RESIDENCIES, GRANTS, AND EMPLOYMENT, AND ENGAGING OVER 3,100 PARTICIPANTS ACROSS ON-SITE, OFF-SITE, AND PUBLIC PROGRAMS. THROUGH ITS RESIDENCY AND EXHIBITION MODEL, ARTISTS WERE INVITED TO CLEVELAND TO DEVELOP AMBITIOUS, RESEARCH-DRIVEN WORK RESPONSIVE TO URGENT SOCIAL, CULTURAL, AND ENVIRONMENTAL ISSUES. SPACES PRESENTED THREE EXHIBITIONS, HOSTED AN ARTIST-IN-RESIDENCE, AND PRODUCED 19 PUBLIC PROGRAMS, ALONGSIDE EIGHT SATELLITE FUND-SUPPORTED PROJECTS THAT EXTENDED INTO THE COMMUNITY. THE ORGANIZATION ALSO PUBLISHED THE EVERLASTING PLASTICS CATALOGUE, FURTHER EXPANDING THE REACH OF ITS PROGRAMMING BEYOND THE GALLERY. SPACES CONTINUED TO PROVIDE CRITICAL RESOURCES RARELY ACCESSIBLE OUTSIDE MAJOR INSTITUTIONS THROUGH ITS REGRANTING, RESIDENCY, AND EXHIBITION PROGRAMS, SUPPORTING THE CREATION OF NEW, PUBLICLY ENGAGED WORK. ACROSS ALL PROGRAMS, SPACES EMPHASIZED ARTIST COMPENSATION, ACCESS TO SPACE AND TOOLS, AND OPPORTUNITIES FOR PUBLIC DIALOGUE. BY INTEGRATING EXHIBITIONS WITH AUDIENCE-CENTERED PROGRAMMING-ON-SITE, OFF-SITE, AND DIGITAL-SPACES FOSTERED A DEEPER UNDERSTANDING OF CONTEMPORARY ART AND ITS CIVIC VALUE, STRENGTHENING CLEVELAND'S CULTURAL ECOSYSTEM WHILE CONTRIBUTING TO CONVERSATIONS AT A NATIONAL AND INTERNATIONAL LEVEL.
Source: Form 990 for the year ending December 31, 2025, 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 2025.
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 August 1978.
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.