Armory Arts and Music Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PRESERVE THE DULUTH ARMORY AND ITS HISTORIC VALUE TO AMERICAN CULTURE AND THE ARTS, WHILE ENCOURAGING ITS REUSE, PLACING EMPHASIS ON ARTS & EDUCATION.
- Income
- $530,006
- Spending
- $411,305
- Spent on programs
- 90%
- Reserves
- 81.6 months of spending
- Largest source of income
- donations and private grants, 35%
- Employees
- 7
- Volunteers
- 60
- Highest pay
- $55,650, co-exec. dir
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
Good: 85 out of 100. Higher than 63% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 81.6 months of spending.
Debt
20 of 20It owes 3% of what it owns.
Living within its means
15 of 15Income exceeded spending by 22% of income.
Income trend
0 of 15Income fell 79% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 0 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: 97 out of 100. Higher than 91% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2513 of 13 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
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
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 (3)
- $239,343 spent. THE ARMORY ARTS AND MUSIC CENTER (AAMC) MADE EXCELLENT PROGRESS DURING 2024 TOWARDS ITS VISION OF CREATING A MIXED-USE PROJECT IN THE ARMORY, CENTERED AROUND A SPACE FOR WORKING ARTISTS AND COMMUNITY SPACE INCLUDING FOOD VENDORS AND COMMON AREAS. ACCOMPLISHMENTS INCLUDED: SUBMITTING PERMITS TO THE CITY OF DULUTH AND RECEIVING APPROVAL, SECURING GENERAL CONTRACTORS, DEVELOPMENT REDEVELOPMENT GRANT CONTINUED PARTNERING WITH SHERMAN ASSOCIATES, A DEVELOPMENT COMPANY BASED IN MINNEAPOLIS.
- $130,628 spent. THE AAMC CONTINUES TO FURTHER THE ARTS PORTION OF OUR MISSION BY PROVIDING AFFORDABLE ARTIST STUDIO SPACE AT THE ARMORY ANNEX ART STUDIOS IMMEDIATELY ADJACENT TO THE HISTORIC ARMORY FOR OUR 10TH YEAR. THE ARTISTS CURRENTLY AT THE ANNEX ART STUDIOS INCLUDE BLACKSMITHS, PAINTERS, VISUAL ARTIST, A CUSTOM JEWELER, AND A PIANO REPAIR WORKSHOP. THE PLAN IS TO RELOCATE THESE ARTISTS, AND MORE, TO THE ARMORY ONCE IT IS REHABILITATED.
- THE AAMC OPERATES THE MUSIC RESOURCE CENTER, AN AFTER-SCHOOL MUSIC PROGRAM FOR TEENAGERS IN THE DULUTH-SUPERIOR AREA. THE MISSION OF THE MUSIC RESOURCE CENTER IS TO EDUCATE AND INSPIRE YOUNG PEOPLE, AND THROUGH MUSIC EQUIP THEM WITH LIFE SKILLS FOR THE FUTURE. WE ACCOMPLISH THIS MISSION THROUGH MUSIC EDUCATION AND PERFORMANCE OPPORTUNITIES, AS WELL AS LIFE SKILLS MENTORING. THE MRC, NOW IN ITS 14TH YEAR, WE HAVE A FULL TIME PROGRAM MANAGER TO FOCUS ON THE PROGRAM AND 4 CONSISTENT/COMMITMENTED PROFESSIONAL INSTRUCTORS WITH YEAR ROUND EMPLOYMENT AND EXPANDED PROGRAMMING TO INCLUDE SUMMER CAMPS.
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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 2002.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.