TY 2023 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)
(1) STEPHEN G SOKANY...................................................................... PRESIDENT	2.00 .................	X
(2) MARCELLA BROWN...................................................................... VICE-PRESIDENT	2.00 .................	X
(3) NADYA HAIDER...................................................................... SECRETARY	1.00 .................	X
(4) NICHOLAS REIF...................................................................... TREASURER	1.00 .................	X
(5) KUMAR ARORA...................................................................... DIRECTOR	1.00 .................	X
(6) SCOTT BOGARD...................................................................... DIRECTOR	1.00 .................	X
(7) F ALLEN BOSEMAN JR...................................................................... DIRECTOR	1.00 .................	X
(8) TIM BOYLE...................................................................... DIRECTOR	1.00 .................	X
(9) DICK CAHOON...................................................................... DIRECTOR	1.00 .................	X
(10) JOANNE COHEN...................................................................... DIRECTOR	1.00 .................	X
(11) GROSVIE COOLEY...................................................................... DIRECTOR	1.00 .................	X
(12) LESLIE DUNN...................................................................... DIRECTOR	1.00 .................	X
(13) KATY DIX BRAHLER...................................................................... DIRECTOR	1.00 .................	X
(14) LESLIE DINOVI...................................................................... DIRECTOR	1.00 .................	X
(15) NICOLE FINLEY...................................................................... DIRECTOR	1.00 .................	X
(16) JOSEPH M GRUNFELD...................................................................... DIRECTOR	1.00 .................	X
(17) J BENNETT GUESS...................................................................... DIRECTOR	1.00 .................	X

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(18) KAREN HILLENBRAND........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(19) DONALD INSUL........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(20) MICHELLE SHAN JESCHELNIG........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(21) AUDRA T JONES........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(22) PAUL KATZ........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(23) JONATHAN KURTZ........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(24) DAVID LAMB........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(25) CASEY MONDA........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(26) LARRY OSCAR........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(27) JAMES STONE........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(28) HARRIET WARM........................................................................ DIRECTOR	1.00 .......................	X		0	0	0
(29) MEGAN L LYKINS REICH........................................................................ EXECUTIVE DIRECTOR	50.00 .......................		X	184,888	0	0

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

MUSEUM OF CONTEMPORARY ART CLEVELAND

Employer identification number

34-1148828

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	2,007,399	1,675,171	2,416,934	3,807,195	2,179,393	12,086,092
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	258,478	25,047	28,487	6,357	32,125	350,494
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5	2,265,877	1,700,218	2,445,421	3,813,552	2,211,518	12,436,586
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons	427,035	83,500	412,850	315,914	140,000	1,379,299
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.						0
c	Add lines 7a and 7b..	427,035	83,500	412,850	315,914	140,000	1,379,299
8	Public support. (Subtract line 7c from line 6.)						11,057,287

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...	2,265,877	1,700,218	2,445,421	3,813,552	2,211,518	12,436,586
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	145,020	30,381	95,149	92,028	91,968	454,546
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	145,020	30,381	95,149	92,028	91,968	454,546
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	15,128	39,275	23,017		13,530	90,950
13	Total support. (Add lines 9, 10c, 11, and 12.)..	2,426,025	1,769,874	2,563,587	3,905,580	2,317,016	12,982,082

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

85.170 %

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

81.950 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

3.500 %

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

4.500 %

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2023 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	OTHER INCOME - 2019 AMOUNT: $ 15,128. 2020 AMOUNT: $ 39,275. 2021 AMOUNT: $ 23,017. 2023 AMOUNT: $ 13,530.

Schedule A (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

MUSEUM OF CONTEMPORARY ART CLEVELAND

Employer identification number

34-1148828

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization MUSEUM OF CONTEMPORARY ART CLEVELAND

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization MUSEUM OF CONTEMPORARY ART CLEVELAND		Employer identification number 34-1148828

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization MUSEUM OF CONTEMPORARY ART CLEVELAND			Employer identification number 34-1148828
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

MUSEUM OF CONTEMPORARY ART CLEVELAND

Employer identification number

34-1148828

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	4,538,588	4,570,938	6,133,807	4,998,334	4,892,309
b	Contributions ...			-745,046	254,123
c	Net investment earnings, gains, and losses	593,468	267,650	-611,302	1,005,168	297,246
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...	255,000	300,000	206,521	123,818	191,221
f	Administrative expenses ....
g	End of year balance ......	4,877,056	4,538,588	4,570,938	6,133,807	4,998,334

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

87.060 %

Permanent endowment right arrow

9.040 %

Term endowment right arrow

3.900 %

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	1,000,000		1,000,000
b	Buildings ....	23,461,999	5,677,019	17,784,980
c	Leasehold improvements	722,755	499,826	222,929
d	Equipment ....	250,853	250,853	0
e	Other .....	794,382	794,382	0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				19,007,909

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	2,911,016
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	110,844
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................			2e	110,844
3	Subtract line 2e from line 1..................			3	2,800,172
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	2,800,172

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1	3,708,168
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e	0
3	Subtract line 2e from line 1...................		3	3,708,168
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5	3,708,168

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART V, LINE 4:	INTENDED USE OF ENDOWMENT FUNDS - FOR PERMANENTLY AND TEMPORARILY RESTRICTED ENDOWMENT FUNDS, THE FUNDS ARE APPROPRIATED BASED ON DONOR INTENT. BOARD-DESIGNATED FUNDS ARE USED FOR MUSEUM OPERATIONS AT THE DISCRETION OF THE BOARD.
PART X, LINE 2:	FIN 48 (ASC 740) FOOTNOTE - TAX STATUS: THE INTERNAL REVENUE SERVICE ("IRS") HAS DETERMINED THAT THE MUSEUM QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS EXEMPT FROM INCOME TAX. IN ADDITION, THE IRS HAS DETERMINED THAT THE MUSEUM IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A)(2). THE MUSEUM BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS. THE MUSEUM'S FEDERAL TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
PART V, ADDITIONAL INFORMATION ABOUT ENDOWMENT FUNDS:	THE NEGATIVE AMOUNT ON LINE 1B, CONTRIBUTIONS, IN THE "PRIOR YEAR" COLUMN REPRESENTS TRANSFERS OUT OF ENDOWMENT FUNDS.

Schedule D (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization
MUSEUM OF CONTEMPORARY ART CLEVELAND

Employer identification number

34-1148828

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) 2023

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 PALETTE (event type)	(b) Event #2 SECOND EVENT (event type)	(c) Other events (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	198,437	5,352		203,789
2	Less: Contributions . . . .	75,600	5,000		80,600
3	Gross income (line 1 minus line 2) . . . . . .	122,837	352		123,189

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .
7	Food and beverages . . .	47,826	14,229	62,055
8	Entertainment . . . .
9	Other direct expenses . . .
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .			62,055
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .			61,134

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) 2023

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

MUSEUM OF CONTEMPORARY ART CLEVELAND

Employer identification number

34-1148828

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1MEGAN L LYKINS REICH EXECUTIVE DIRECTOR	(i) (ii)	178,838 ------------- 0	5,000 ------------- 0	1,050 ------------- 0	0 ------------- 0	0 ------------- 0	184,888 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 4A	SEVERANCE PAYMENT - GRACE GARVER RECEIVED A SEVERANCE PAYMENT OF $52,098.

Schedule J (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

MUSEUM OF CONTEMPORARY ART CLEVELAND

Employer identification number

34-1148828

Return Reference	Explanation
PART III, LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS (CONT'D):	ESSENCE & VALUE. VISITORS ARE SPEAKING THEM BACK TO US WITH EXCITEMENT! -CONCLUDED WORK WITH CONSULTING FIRMS CARTER GLOBAL & INBLOOM TO REINFORCE OPERATIONS/CAPACITY AND PERFORM A FEASIBILITY STUDY, BOTH INFORMING A STAFF RESTRUCTURE TO OPTIMIZE EFFORTS (ANNOUNCED IN JULY, DETAILED IN NEXT REPORT) AND BUSINESS OPERATIONS ENHANCEMENTS (TO BE INTRODUCED IN 2025). -KEY STAFF HIRES (RECENTLY ADDED TO EDUCATION & ENGAGEMENT, DEVELOPMENT, AND CURATORIAL TEAMS) ARE ALL REINFORCING OUR FOUNDATION. YEAR-END PROGRESS UPDATE IN JULY 2024, MOCA RESTRUCTURED ITS LEADERSHIP TEAM, INCORPORATING INTERNAL PROMOTIONS AND KEY HIRES TO ENHANCE EFFICIENCY, OPERATIONS, AND IMPACT. EG: ZAKIA FRONTZ, PROMOTED TO OVERSEE ADVANCEMENT, HAS DRIVEN INCREASED INDIVIDUAL GIVING AND SPECIAL EVENT FUNDRAISING THROUGH A NEW PATRON PROGRAM AND STRATEGIC OUTREACH. MOCA STAFF HAVE STRENGTHENED RELATIONSHIPS, PROCESSES, AND TOOLS TO FOCUS ON STRATEGY, MEASURABLE IMPACT, AND LONG-TERM CAPACITY. HIGHLIGHTS: -ELEVATING A KEY ROLE WITHIN THE ENGAGEMENT DEPARTMENT TO "STRATEGIC IMPACT DIRECTOR," PRIORITIZING GOALS, MEASURES, AND RESULTS -PRODUCING FIRST "IMPACT REPORT" IN 10 YEARS, SHARING MEANINGFUL METRICS AND STORIES -INTRODUCING A NEW STAFF PERFORMANCE EVALUATION STRATEGY WITH UPDATED TOOLS & MEASURES THE APPROVED FY25 BUDGET REFLECTS EFFECTIVE EXPENSE MANAGEMENT (-1% FROM FY24) AND NEW REVENUE OUTLOOK (+26% FROM FY24), MARKING SIGNIFICANT FINANCIAL IMPROVEMENT OVER FY24, POSITIONING MOCA FOR SUSTAINED GROWTH AND GREATER IMPACT. 2024 EQUITY GOAL DEIA COMMITTEE & CONSULTANT (COMPASS) IDENTIFY PRIORITY AREAS OF FOCUS AND CREATE WORK PLAN FOR DEVELOPMENT AND OPERATIONALIZED CONTENT FOR CONTINUED LEARNING AND USE, SUCH AS REGULAR, FACILITATED EQUITY STAFF AND BOARD DIALOGUES TO MITIGATE BIAS & INCREASE PROFICIENCY AND AWARENESS; LEVERAGE EXHIBITIONS, ARTIST PROJECTS & RESIDENCIES WITH BIPOC ARTISTS, PARTNERS TO EXPAND ACCESS & SHARE RESOURCES; EXPAND ENGAGEMENT WITH NEIGHBORING BIPOC COMMUNITIES AND ORGANIZATIONS ON AND OFFSITE. PROGRESS MEASURES DEIA COMMITTEE (WITH CONSULTANT) CREATE AND BEGIN IMPLEMENTING AN ACHIEVABLE, PRIORITIZED WORK PLAN WITH BENCHMARKS AND METRICS; STAFF REPORT SATISFACTION AND DEMONSTRATE PROFICIENCY IN RACIAL EQUITY THROUGH TRAININGS AND FACILITATED CONVERSATIONS; INCREASE IN PEOPLE OF COLOR LEADING KEY PROGRAMMATIC AREAS; ARTISTS' PROJECTS AND PARTNER PROGRAMMING INFORM EQUITY OUTLOOK AND POSITIVELY ENGAGE COMMUNITY AROUND PERTINENT ISSUES AND CREATIVE SOLUTIONS. MID-TERM PROGRESS UPDATE SINCE OUR LAST REPORT, WE HIRED LOCAL FIRM COMPASS CONSULTING AND WILL SOON CONCLUDE OUR INTENSIVE DEIA-FOCUSED WORK WITH THEM (STAFF & STAKEHOLDER SURVEYS, TRAINING, CONVERSATIONS, ETC.). THIS WILL PRODUCE A DEIA ROADMAP, INITIAL TIMELINE, AND GOALS CONNECTED TO CONTINUED EDUCATION & TRAINING; COMMUNICATIONS; BUSINESS PROCESSES; COMMUNITY ENGAGEMENT; AND DIVERSE REPRESENTATION VIA CURATION, PROGRAMMING, AND EMPLOYEE & BOARD RECRUITMENT & RETENTION. WE CONTINUE TO CULTIVATE RESIDENCIES & PARTNERSHIPS TO EXPAND MOCA'S WELCOME & REACH, TO INFORM EQUITABLE PRACTICES, AND TO BUILD MEANINGFUL ARTISTS' PROJECTS & "FIRSTS" (PRIORITIZING LOCAL & POC ARTISTS & PARTNERS, LIKE THROUGH ORGANIZATIONAL RESIDENCY WITH JULIA DE BURGOS CULTURAL ARTS CENTER). THESE ALLIANCES ALSO HELP US CREATE DYNAMIC ENRICHMENT PROGRAMS THAT POSITIVELY ENGAGE OUR COMMUNITY AROUND IMPORTANT ISSUES & SOLUTIONS, SUCH AS THOSE WITH GREAT LAKES SCIENCE CENTER AND DESIGNEXPLORR, TO NAME JUST TWO FROM 2024. YEAR-END PROGRESS UPDATE ONGOING EQUITY-FOCUSED CONTRIBUTIONS AND GROWTH INCLUDE: -93% OF 2024 EXHIBITING ARTISTS REPRESENT BIPOC, LGBTQ+, AND/OR DIFFERENTLY-ABLED COMMUNITIES. UPCOMING 2025 EXHIBITIONS HIGHLIGHT INCLUDE: O COLOMBIAN-KOREAN-AMERICAN ARTIST GALA PORRAS-KIM, EXPLORING TIME, CONTROL, AND THE POSSIBILITIES OF GRANTING NATURAL FORCES AGENCY IN MUSEUMS. O UK RISING STAR HARMINDER JUDGE'S FIRST U.S. SOLO SHOW, INSPIRED BY HIS FAMILY'S INDIAN HERITAGE AND HIS EXPERIENCES IN INDIA. O FIRST SOLO MUSEUM SHOWS IN SUMMER 2025 FOR TWO BIPOC ARTISTS -PARTNERING WITH COMPASS CONSULTING (A LOCAL BLACK, WOMAN-OWNED DEIA AND ORGANIZATIONAL DEVELOPMENT FIRM), MOCA FINALIZED ITS 2024-2025 EQUITY ROADMAP, EMBEDDING DEIA STRATEGIES, TOOLS, AND MEASURES INTO ONGOING WORK. -LEADERSHIP CONTINUED CULTIVATING RELATIONSHIPS AND CO-PRODUCING EQUITY-FOCUSED PROGRAMS WITH PARTNERS LIKE LUTHERAN METROPOLITAN MINISTRIES, BIRTHING BEAUTIFUL COMMUNITIES, DESIGNEXPLORR, AND THE CENTER FOR ARTS-INSPIRED LEARNING.
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS OF THE CORPORATION - MEMBERSHIP IN THE CORPORATION SHALL CONSIST OF THE BOARD OF DIRECTORS, AS PERMITTED BY OHIO REVISED CODE 1702.14. THE BUSINESS AND PROPERTY OF THE CORPORATION SHALL BE MANAGED AND CONTROLLED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7A	ELECTION OF THE GOVERNING BODY - THE BOARD OF DIRECTORS SHALL BE SELF-PERPETUATING AND SHALL BE THOSE PERSONS ELECTED AT ANY MEETING OF SAID BOARD BY SIMPLE MAJORITY VOTE. THE BOARD OF DIRECTORS SHALL HAVE FULL DISCRETION IN ALL MATTERS RELATING TO THE ACQUISITION, HOLDING, MANAGEMENT, CONTROL, INVESTMENT AND DISPOSITION OF THE PROPERTY OF THE CORPORATION. THE BOARD OF DIRECTORS SHALL CONSIST OF THREE CLASSES OF SIMILAR OR EQUAL SIZE AS POSSIBLE, AND MAY ALSO INCLUDE SUCH HONORARY DIRECTORS AS THE BOARD OF DIRECTORS MAY ELECT. THE NUMBER OF DIRECTORS IN EACH CLASS MAY BE FIXED OR CHANGED AT ANY ANNUAL MEETING. DIRECTORS SHALL SERVE FOR A TERM OF THREE YEARS OR UNTIL THEIR RESPECTIVE SUCCESSORS ARE ELECTED. EACH DIRECTOR, OTHER THAN AN HONORARY DIRECTOR, SHALL HAVE ONE VOTE AND MAY VOTE BY PROXY. ELECTION OF THE DIRECTORS SHALL BE STAGGERED BY CLASS, AND AT EACH ANNUAL MEETING, DIRECTORS SHALL BE ELECTED TO THE CLASS WHOSE TERM EXPIRES IN THAT YEAR. IN THE EVENT OF ANY INCREASE IN THE NUMBER OF DIRECTORS OF ANY CLASS IN A YEAR OTHER THAN THE YEAR DURING WHICH THE TERM OF THAT CLASS EXPIRES, ANY ADDITIONAL DIRECTORS ELECTED TO SUCH CLASS SHALL HOLD OFFICE FOR A TERM WHICH SHALL COINCIDE WITH THE FULL TERM OR THE REMAINDER OF THE TERM, AS THE CASE MAY BE, OF SUCH CLASS. ANY DIRECTOR MAY RESIGN AT ANY TIME BY DELIVERING TO THE SECRETARY OF THE CORPORATION AN ORAL OR WRITTEN STATEMENT TO THAT EFFECT, AND SUCH RESIGNATION WILL TAKE EFFECT IMMEDIATELY OR AT SUCH OTHER TIME AS THE DIRECTOR MAY SPECIFY. THE BOARD OF DIRECTORS MAY ELECT ONE OR MORE HONORARY DIRECTORS WHO SHALL NOT BE CONSIDERED FOR QUORUM PURPOSES AND SHALL HAVE VOICE BUT MAY NOT VOTE. HONORARY DIRECTORS MAY SERVE FOR SUCH TERM AS THE BOARD OF DIRECTORS MAY DESIGNATE AT THE TIME OF THEIR ELECTION, OR, IF NO TERM IS DESIGNATED, TO AN INDEFINITE TERM. FIFTY PERCENT OF THE VOTING DIRECTORS THEN IN OFFICE NEED TO BE PRESENT IN PERSON OR BY PROXY IN ORDER TO CONSTITUTE A QUORUM FOR A MEETING OF THE DIRECTORS. UNLESS OTHERWISE PROVIDED IN THE ARTICLES OR THESE REGULATIONS, ACTIONS SHALL BE TAKEN BY THE DIRECTORS WHEN APPROVED BY A MAJORITY VOTE OF THOSE DIRECTORS PRESENT, AT THE MEETING IN PERSON OR BY PROXY.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 REVIEW - THE FINANCE AND AUDIT COMMITTEE REVIEWS THE FORM 990 PRIOR TO THE FILING DATE OF THE FORM 990. THE BOARD OF DIRECTORS IS EMAILED THE FORM 990 PRIOR TO THE FILING OF THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 11B	DISTRIBUTION OF FORM 990 TO BOARD - THE ORGANIZATION SENDS FORM 990 TO ALL BOARD MEMBERS WITH THE NAMES AND ADDRESSES OF DONORS ON SCHEDULE B REDACTED. SINCE THIS INFORMATION ON SCHEDULE B IS MISSING, WE ARE REQUIRED TO ANSWER "NO" TO THE QUESTION ON LINE 11A OF PART VI EVEN THOUGH THE BOARD IS GIVEN THE REST OF FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C	MONITORING AND ENFORCEMENT OF CONFLICT POLICY - MOCA ISSUES AND FOLLOWS UP ON CONFLICT OF INTEREST FORMS ANNUALLY. MOCA PROACTIVELY ADDRESS ANY PERCEIVED CONFLICTS WITH INDIVIDUAL DIRECTORS ON A CASE BY CASE BASIS.
FORM 990, PART VI, SECTION B, LINE 15A	COMPENSATION REVIEW AND APPROVAL - THE EXECUTIVE DIRECTOR ANNUALLY HAS AN EVALUATION AND REVIEW UNDERTAKEN BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, FOLLOWING MUTUALLY AGREED UPON TERMS OUTLINED IN HER CONTRACT. COMPENSATION IS ESTABLISHED BY THE EXECUTIVE COMMITTEE AFTER REVIEW OF PEER COMPENSATION LEVELS AND REGIONAL BENCHMARKING. INDIVIDUALS ON THE EXECUTIVE COMMITTEE ARE INDEPENDENT OF THE EXECUTIVE DIRECTOR. THIS PROCESS WAS LAST UNDERTAKEN IN THE LAST QUARTER OF 2016.
FORM 990, PART VI, SECTION C, LINE 19	AVAILABILITY OF DOCUMENTS - MOCA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	3,807,195	2,179,393
9	Program service revenue (Part VIII, line 2g) .........	6,357	32,125
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	96,853	507,618
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	12,095	81,036
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	3,922,500	2,800,172
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	1,741,290	1,643,886
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 698,969
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,964,393	2,064,282
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	3,705,683	3,708,168
19	Revenue less expenses. Subtract line 18 from line 12.......	216,817	-907,996
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	26,326,355	24,776,964
21	Total liabilities (Part X, line 26).............	1,032,610	280,371
22	Net assets or fund balances. Subtract line 21 from line 20.....	25,293,745	24,496,593

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 2,554,064 including grants of $ ) (Revenue $ 45,655 )
	MOCA MOVED INTO ITS NEW HOME IN CLEVELAND'S UNIVERSITY CIRCLE UPTOWN DISTRICT IN AUGUST, 2012. THE NEW MOCA OPENED TO THE PUBLIC THE FIRST WEEKEND OF OCTOBER, 2012. MOCA, 11 YEARS OLD AND NORTHEAST OHIO'S ONLY CONTEMPORARY ART MUSEUM, HAS RECEIVED CRITICAL INTERNATIONAL, NATIONAL AND REGIONAL PRAISE FOR THE BUILDING'S ARCHITECTURE AND THE DIVERSE EXHIBITIONS AND PROGRAMS ANIMATING THE SPACE, WITH THE GREATER CLEVELAND COMMUNITY EMBRACING BOTH THE BUILDING AND PROGRAM. MOCA'S HOME IS 10,000 FEET LARGER THAN THE FORMER RENTED FACILITY, AND WAS SPECIFICALLY DESIGNED TO MEET ITS PROGRAMMATIC, EDUCATIONAL, AND BACK-OF-HOUSE NEEDS; LOCATED IN THE MIDST OF A VIBRANT NEIGHBORHOOD AMONG CULTURAL INSTITUTIONS, UNIVERSITIES, RESTAURANTS AND RETAIL; AND POSITIONED IN CLOSE PROXIMITY TO MANY AREA SCHOOLS AND ESTABLISHED AND NEW HOUSING. THIS PROVIDES ADDITIONAL SPACE FOR VISITOR AMENITIES AND PROFESSIONAL WORKSPACE AND STORAGE. THE NEW BUILDING HAS PROFESSIONAL WORKSHOPS, ART STORAGE, A MULTI-PURPOSE ROOM FOR MULTI-ARTS PROGRAMMING, A MUSEUM STORE, AMPLE OFFICE SPACE, AND WONDERFUL GALLERIES. THE NEW MOCA IS AN ARCHITECTURAL FOCAL POINT AND CULTURAL ANCHOR OF THE NEWER UPTOWN DISTRICT. SUMMARIZED BELOW IS MOCA'S 2024 PROGRESS AGAINST 4 GOALS CENTERED AROUND: PUBLIC BENEFIT, ARTISTIC AND CULTURAL VIBRANCY, ORGANIZATIONAL CAPACITY, AND EQUITY.2024 PUBLIC BENEFIT GOAL:NURTURE INSTITUTIONAL PARTNERSHIPS & COLLABORATIONS TO CREATE QUALITY, CO-DESIGNED EXPERIENCES; CONTINUE TO PROVIDE OPEN OPPORTUNITY TO CO-PROGRAM PARTS OF OUR BUILDING IN NEW WAYS; DEEPEN FOCUSED ENGAGEMENT WITH OUR IMMEDIATE NEIGHBORS VIA ONSITE AND OFFSITE EVENTS, AND THROUGH COLLABORATIONS WITH LOCAL RECREATION CENTERS AND LIBRARIES; ACTIVATE NEW MISSION, VISION, & VALUES THROUGH STRATEGIC PROGRAMMING; EXPAND TEEN-FOCUSED AND INTERGENERATIONAL PROGRAMS TO DEVELOP NEW AUDIENCES. PROGRESS MEASURES: FEEDBACK FROM PARTNERS AND SUCCESSFUL EXECUTION OF CO-DESIGNED PROGRAMS THAT SURVEYED AUDIENCES ENJOY; CONSISTENT, WELL-ATTENDED, MEANINGFUL ONSITE & OFFSITE COLLABORATIVE EVENTS WITH NEIGHBOR PARTNERS; REPEAT ATTENDANCE FROM OUR NEAREST NEIGHBORS AND INCREASED ATTENDANCE FROM REGIONAL AUDIENCES; NEW MISSION, VISION, VALUES COMMUNICATION YIELDS POSITIVE RESPONSE & DEEPER CONNECTION WITH MOCA AMONG OUR AUDIENCES, RESULTING IN INCREASED ENGAGEMENT, ADVOCACY, AND ATTENDANCE IN KEY AREAS. MID-TERM PROGRESS UPDATE: FISCAL YEAR 2024 ATTENDANCE ESTIMATES ARE 27,540 PEOPLE SERVED DIRECTLY (GALLERY & PROGRAM VISITORS, OFFSITE & DELIVERY OFFERINGS), AND 71,847 INDIRECTLY (CASUAL WEB & SOCIAL MEDIA). ONSITE AND YOUTH/SCHOOL VISITS HAVE SIGNIFICANTLY INCREASED, AS HAVE MOCA'S OFFSITE PROGRAMS (35 IN FY24 VS. 20 IN FY23), WHICH DEMONSTRATES THAT PEOPLE ARE BECOMING MORE OPEN TO HANDS-ON ACTIVITIES AND THAT MOCA IS INCREASING EFFORTS TO "MEET PEOPLE WHERE THEY ARE." WE EXPANDED TYPES OF/CONSISTENCY WITH AUDIENCE SURVEYS THIS YEAR, AND WITNESS THAT OUR UNIQUELY CONNECTIVE PLATFORMS (E.G. RESIDENCIES WITH DIRECT ARTIST EXPOSURE, INTERACTIVE ENGAGEMENT & DRAWING GUIDE PROGRAMS) ARE YIELDING VALUABLE & MEMORABLE EXPERIENCES: "I'VE BEEN TO MOCA TWICE NOW I REALLY ENJOYED THAT THE EXHIBITS I'VE SEEN WERE COMPLETELY DIFFERENT THAN EACH OTHER, LIKE I WAS AT A BRAND NEW MUSEUM. I ALWAYS ENJOY GETTING TO PARTICIPATE IN THE INTERACTIVE EXPERIENCE, AND I LOVED GETTING TO WATCH THE ARTIST WORK."YEAR-END PROGRESS UPDATE: RECENT SURVEYS HAVE BEEN THE MOST POSITIVE IN RECENT MEMORY AND WE MADE CHANGES IN RESPONSE TO REQUESTS FOR "MORE ART," TRANSITIONING ONE OF TWO 3RD FLOOR "CLASSROOM" SPACES INTO A GALLERY, EXPANDING GROUND FLOOR ARTWORKS, AND CREATING A PUBLIC SCULPTURE DOWNTOWN. WE ALSO ARE SHIFTING THURS. & FRI. HOURS TO 1-8PM, MAKING MOCA A POST-WORK/SCHOOL DESTINATION.OUR ENGAGEMENT GUIDE PROGRAM CONTINUES TO GARNER POSITIVE FEEDBACK. E.G. "MOCA IS A GEM. EXCITING, THOUGHT-PROVOKING EXHIBITS. STAFF IS HELPFUL, FRIENDLY & PERSONAL. YOU CAN TELL THEY HAVE TAKEN TIME TO HIRE DIVERSE PEOPLE WHO REPRESENT THE ART & ESTABLISHMENT. THIS IS WELCOMED & APPRECIATED."COMMUNITY PARTNERSHIPS ATTRACT & REPRESENT DIVERSE AUDIENCES. OUR 2024 SHOW WITH LUTHERAN METROPOLITAN MINISTRIES FOCUSED ON AFFORDABLE HOUSING DESIGN SOLUTIONS AND ATTRACTED STEM STUDENTS, ARCHITECTS, DESIGN PROFESSIONALS & PUBLIC HOUSING PROFESSIONALS. MC2STEM STUDENTS WORKED WITH MOCA VISITORS ON 3D PRINTING PROGRAMS DURING THE SEASON.2024 ARTISTIC & CULTURAL VIBRANCY GOAL: WITHIN OUR CAPACITY, SUCCESSFULLY EXECUTE MANY PARTNER-DRIVEN, COLLABORATIVE, ISSUE-RELEVANT EXHIBITIONS AND EVENTS OF THE HIGHEST QUALITY; REVIEW AND ADAPT IN REAL TIME TO SHOW RESPONSIVENESS TO\ AUDIENCE AND PARTNER FEEDBACK; GROW ARTISTIC STAFF AND PROVIDE DEVELOPMENT OPPORTUNITIES LIKE MENTORSHIP AND CONFERENCES TO BOLSTER SKILLS; CONTINUE NURTURING GUEST CURATORIAL OPPORTUNITIES AND ARTIST RESIDENCIES TO DRIVE INNOVATION AND EXPAND PERSPECTIVES; AMPLIFY BUILDING'S CREATIVE USE.PROGRESS MEASURES: SUCCESSFUL REALIZATION OF ARTIST PROJECTS, COMMISSIONS, AND EXHIBITIONS ON TIME, ON BUDGET, AND TO POSITIVE QUALITATIVE EXPERIENCE AMONG PARTNERS, AUDIENCES, AND ARTISTS; CONTINUED ACCESS TO ARTISTS FROM MARGINALIZED COMMUNITIES; RESULTS AND ADVANCEMENTS THROUGH CREATIVE PROFESSIONAL DEVELOPMENT OPPORTUNITIES; ARTISTS REPORT POSITIVE, PRODUCTIVE EXPERIENCE IN THEIR WORK WITH MOCA; NEW ARTISTIC STAFF SETS VISION AND FRAMEWORK FOR FUTURE COLLABORATIVE PROGRAMMING AND RESIDENCIES. MID-TERM PROGRESS UPDATE: WE'RE DETAILING A RECENT PROJECT THAT FOSTERED MULTILAYERED, ONGOING SUPPORT, ENGAGEMENT, PARTNERSHIP & VALUE. IN 2023, MOCA STARTED WORK WITH ARTIST ANDREA BOWERS (CLEVELAND NATIVE, LIVES IN L.A.), AS SHE CONCEIVED AN EXHIBITION DESIGNED TO BUILD AWARENESS AROUND THE GREAT LAKES & DANGERS FACING LAKE ERIE. OFTEN DRAWING INSPIRATION FROM ACTIVISTS, BOWERS CONNECTED WITH REGIONAL GROUP, COMMUNITY ENVIRONMENTAL LEGAL DEFENSE FUND (CELDF), TO INSPIRE NEW ARTWORKS, THE 2024 MOCA/BOWERS EXHIBITION OF FILMS, NEW DRAWINGS, NEON & COLLAGE, AND PARTNERED WITH MOCA'S EDUCATION TEAM TO CREATE A CALENDAR OF CORRELATING PROGRAMS, INCLUDING A "RIGHTS OF NATURE" SEMINAR WITH EDUCATORS, ENVIRONMENTALISTS & AREA SCHOOLS. MOCA CONNECTED BOWERS TO LORAIN COMPANY, NAVCOUR GLASSWARE TO CREATE A MONUMENTAL NEON SCULPTURE, CELEBRATED WITH PARTNERS LIKE THE ROCK HALL & INSTALLED ON THE GREAT LAKES SCIENCE CENTER'S EXTERIOR, FACING LAKE ERIE OVER MANY MONTHS, TO THE DELIGHT OF LOCALS & ECLIPSE-WATCHERS!YEAR-END PROGRESS UPDATE:TO COMPLEMENT MOCA'S NEW MISSION, VISION, AND VALUES, WE DEFINED KEY IMPACT OBJECTIVES: 1)PURSUING THE "WHY" OF OUR SHARED WORLD, 2) PUSHING BOUNDARIES OF ARTISTIC EXCELLENCE, AND 3) PROPELLING CLEVELAND'S COSMOPOLITAN CHARACTER. THESE GUIDE MOCA'S FUTURE PROGRAMMING. RUBEN ULISES RODRIGUEZ MONTOYA, 3RD RECIPIENT OF TOBY'S PRIZE (ESTABLISHED BY LATE PHILANTHROPIST TOBY DEVAN LEWIS), HAD HIS FIRST SOLO MUSEUM SHOW (FALL 2024), FEATURING NEW SCULPTURE AND SOUND WORK, AND HIS FIRST CATALOG, PUBLISHED WITH XARTISTS BOOKS, EXPANDING CRITICAL DISCOURSE GLOBALLY. HE ALSO EARNED HIS FIRST NATIONAL REVIEW. ADDITIONALLY, MOCA CO-PRODUCED NINA CHANEL ABNEY'S MAJOR NEW CATALOG WITH ICA MIAMI (RELEASING APRIL 2025). DEPUTY DIRECTOR AND SR. CURATOR DJ HELLERMAN, WHO JOINED IN SEPT., LED LONDON-BASED ARTIST HARMINDER JUDGE'S FIRST SOLO MUSEUM SHOW (WINTER/SPRING 2025) AND IS PLANNING SUMMER/FALL 2025 EXHIBITIONS SPOTLIGHTING TWO RISING-STAR ARTISTS WITH CLEVELAND TIES.2024 ORGANIZATIONAL CAPACITY GOAL:CONTINUE BOARD-LED STRATEGIC VISIONING PROCESS FOCUSED ON BUSINESS MODEL ADAPTATION, REVENUE PLANNING, CAMPAIGN FEASIBILITY, AND COLLABORATIVE OPPORTUNITIES FOR RECOVERY AND FUTURE GROWTH; DEVELOP DEEPER SURVEYING AND COMMUNICATION STRATEGIES FOR FORMATIVE, REAL-TIME, AND SUMMATIVE EVALUATION AND REFINEMENT; CONTINUE RIGHT SIZING OVER-ENGINEERED SYSTEMS (PHYSICAL, DIGITAL, INTERPERSONAL) TO IMPROVE ECONOMY AND EFFICIENCY; GROW ACTIVE BOARD BY SEVERAL MEMBERS TO ENSURE LEADERSHIP IN KEY SECTORS.PROGRESS MEASURES: REVIEW, RECOMMEND, AND FINALIZE PLANS EMERGING FROM STRATEGIC VISIONING R&D, TOWARDS THE DEVELOPMENT OF A NEW STRATEGIC PLAN IN 2025; CONTINUED EXPENSE MANAGEMENT & UPDATED FUNDRAISING TECHNIQUES TO MAXIMIZE RESOURCES AND CONTROL BUDGET, SPECIFICALLY LEVERAGING THE NEW MISSION, VISION, AND VALUES TOWARDS NEW REVENUE; NEW BOARD MEMBERS ORIENTED AND ENGAGED IN KEY AREAS OF INSTITUTIONAL NEED; NEW SURVEY TOOLS YIELD MORE AND DEEPER FEEDBACK FOR REVIEW AND INCORPORATION INTO REGULAR PLANNING.MID-TERM PROGRESS UPDATE: FROM JANUARY-JUNE OF 2024, MOCA LEADERSHIP & BOARD MEMBERS HAVE CONTINUED THEIR STRATEGIC VISIONING, AND: -FINALIZED & STARTED INCORPORATING MOCA'S REFRESHED & SIMPLIFIED MISSION ("ART NOW, IN PROGRESS"),VISION + VALUES STATEMENTS. WE ARE LEVERAGING THEM TO CENTER PUBLIC ENGAGEMENT AROUND MOCA'S MAXIMUM IMPACT TO REACH AUDIENCES, AND ARE RECEIVING INCREDIBLY POSITIVE STAKEHOLDER FEEDBACK FOR THEIR BREVITY & "CAPTURE" OF MOCA'S

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses2,554,064

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	184,888	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1	Briefly describe the organization’s mission or most significant activities: THE MUSUEM OF CONTEMPORARY ART CLEVELAND IS A UNIQUE AND DYNAMIC PLACE FOR THE VISUAL ART OF OUR TIME. WE CHALLENGE, INSPIRE, AND TEACH A WIDE RANGE OF AUDIENCES. OUR PURPOSE IS TO PUSH THE BOUNDARIES OF INNOVATION, CREATIVITY, AND EXPLORATION THROUGH EXHIBITIONS, PUBLICATIONS, EDUCATION, AND OUTREACH PROGRAMS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	28
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	28
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	56
6	Total number of volunteers (estimate if necessary) .............	6	28
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c	80,600
d	Related organizations		1d
e	Government grants (contributions)		1e	304,623

f	All other contributions, gifts, grants, and similar amounts not included above		1f	1,794,170

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		2,179,393

		Business Code
2a	THE MOCA STORE SALES	900099	21,620	21,620
b	PROGRAM REVENUES	900099	10,505	10,505
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		32,125

3 Investment income (including dividends, interest, and othersimilar amounts) ......			85,596			85,596
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	6,532
b	Less: rental expenses	6b	160
c	Rental income or (loss)	6c	6,372
d	Net rental income or (loss).......			6,372			6,372
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	5,375,610
b	Less: cost or other basis and sales expenses	7b	4,953,588
c	Gain or (loss)	7c	422,022
d	Net gain or (loss).........			422,022			422,022
8a	Gross income from fundraising events (not including $ 80,600of contributions reported on line 1c). See Part IV, line 18 ....
			8a	123,189
b	Less: direct expenses ...		8b	62,055
c	Net income or (loss) from fundraising events..			61,134			61,134
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a	MISCELLANEOUS		900099	13,530	13,530
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			13,530
12	Total revenue. See instructions.....			2,800,172	45,655	0	575,124

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	1,346,249	716,634	211,417	418,198
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	201,896	107,473	31,706	62,717
10	Payroll taxes ...........	95,741	50,965	15,035	29,741
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	64,689	16,172	32,345	16,172
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	114,453	28,613	57,227	28,613
12	Advertising and promotion ....	50,716	45,644		5,072
13	Office expenses .......	30,297	9,089	12,119	9,089
14	Information technology ......	37,510	19,967	5,891	11,652
15	Royalties ..
16	Occupancy ...........	357,613	333,224	15,520	8,869
17	Travel ............	10,037	3,011	4,015	3,011
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	10,552		10,552
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	534,576	498,118	23,201	13,257
23	Insurance ...	51,104	47,619	2,218	1,267
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	PROGRAM AND EXHIBITIONS	575,201	575,201
b	EDUCATION	42,403	42,403
c	BAD DEBTS	14,158			14,158
d	DUES&SUBSCRIPTIONS	9,750	2,925	3,900	2,925
e	All other expenses	161,223	57,006	29,989	74,228
25	Total functional expenses. Add lines 1 through 24e	3,708,168	2,554,064	455,135	698,969
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1,186,953	1	166,572
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......			1,015,646	3	682,084
4	Accounts receivable, net .............			202	4	30
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			31,440	8	29,958
9	Prepaid expenses and deferred charges ......			4,221	9	1,416
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	26,229,989
b	Less: accumulated depreciation	10b	7,222,080	19,527,144	10c	19,007,909
11	Investments—publicly traded securities .			4,560,749	11	4,888,995
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			26,326,355	16	24,776,964

17	Accounts payable and accrued expenses .....	236,696	17	278,371
18	Grants payable ...		18
19	Deferred revenue .........	0	19	2,000
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	795,914	23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	1,032,610	26	280,371

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	22,393,930	27	21,368,353
28	Net assets with donor restrictions ...........	2,899,815	28	3,128,240
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	25,293,745	32	24,496,593
33	Total liabilities and net assets/fund balances ........	26,326,355	33	24,776,964