American Festival Chorus and Orchestra

Nonprofit profile at a glance

EIN
264312327
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Logan, UT, USA
Phone
4357978355
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Singing, Choral

Official website

Reported finances

Revenue
$595,124
Expenses
$418,374
Assets
$832,305
Liabilities
$2,541

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

Leadership & pay

15 people listed

Highest reported compensation

  • ELAINE OLSON (Manag. Director): $32,500 total reported compensation
  • GRANT BAER (Treasurer): $8,300 total reported compensation

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

Overview

Mission

To provide a culture of musical excellence that edifies, entertains, and educates performers and audiences.

What it reported doing in 2024

Performances for 2024-2025 Were:10/19/24 Music of Gustav Holst11/11/24 Veteran's Day Memorial (Free)11/30/24 Logan Center Street Tree Lighting (Free)12/12/24 Christmas from the Daines Concert Hall12/13/24 Christmas from the Daines Concert Hall12/14/24 Christmas from the Daines Concert Hall (2 performances)02/08/25 Encore! The Music of Broadway and Hollywood02/24/25 American Festival Chorus High School Choral Festival (Free)03/19/25 Carnegie Hall Link Up Concert (for elementary students) (Free)04/26/25 The Music of John Rutter06/29/25 AFC w/ USU Alumni Band (Free)07/19/25 A Million Dreams w/ GENTRI

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 62
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th 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 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 29.7%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.99; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 9.8%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 85% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $356K in reported program spending
  • Leadership: top reported pay $32K · 15 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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: 3 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.