3 Point 0-Studio T Arts & Entertainment

Nonprofit profile at a glance

EIN
204169150
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Sacramento, CA, USA
Phone
9167607917
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$2,028,019
Expenses
$2,060,341
Assets
$5,521,255
Liabilities
$3,478,690

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • TAMAIRA SANDIFER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TAMAIRA SANDIFER (EXECUTIVE DIRECTOR): $313,048 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to help youth develop critical creative and life skills through exposure to the arts. To inspire them to maintain a positive academic focus through partnerships with schools in resource-starved communities. We seek to train youth to use the arts as an entrepreneurial tool to generate income, creativity, and healing.

What it reported doing in 2024

General program - our mission is to help youth develop critical creative and life skills through exposure to the arts. Program: artists in the community- working with local municipalities and state agencies, studio t puts on community workshops, social events and classes to meet youth where they are. Provided over 150 hours of instruction in dance, music creation and media artistry in safe, affirming environments within each community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 65
  • Accountability: 79
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 75.6%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 2.68; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 32% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 28.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 60.8% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 75.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $313K · 7 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.