Alliance for Drama Education

Nonprofit profile at a glance

EIN
990208609
IRS 990 coverage
2009–2022
Forms available
Form 990 2022
Location
Honolulu, HI, USA
Phone
8082205003
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$192,620
Expenses
$312,647
Assets
$256,931
Liabilities
$20,424

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • DR JACQUELINE MALY (DIRECTOR - PRESIDENT)
  • KAREN WRIGHT (DIRECTOR - VICE PRESIDENT)

People named in this filing

  • DR JACQUELINE MALY (DIRECTOR - PRESIDENT)
  • KAREN WRIGHT (DIRECTOR - VICE PRESIDENT)
  • THERESA RIEDMAN (DIRECTOR - SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To encourage professional growth among educators in the classroom, in production and in the theater community.

What it reported doing in 2022

To strengthen elementary and secondary drama education programs throughout the state of Hawaii so that they can enrich both their schools and communities. To promote and support instruction in drama education, meet the needs of students of varying levels, abilities and interests, and to foster in students an appreciation of good theatre and competency in theatre disciplines. Encourage professional growth among drama educators in the classroom, in production, and in the wider theatre community.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 24
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.9%; rating input score 91
  • Program expense ratio: 56%; rating input score 56
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -62.3%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 90.9% of revenue deployed · 56% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $175K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2009 to 2022
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.