American Guild of Variety Artists General Sick & Relief Fund

Nonprofit profile at a glance

EIN
237073519
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
New York, NY, USA
Phone
2126751003
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$35,280
Expenses
$30,638
Assets
$1,065,797
Liabilities
$14,450

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

Leadership & pay

3 people listed

Highest reported compensation

  • SUSANNE K DORIS (TRUSTEE): $20,800 total reported compensation
  • JUDY LITTLE (TRUSTEE): $13,000 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 financial relief to its members in need.

What it reported doing in 2024

Relief grants granted to sick, indigent or destitute members of agva.

Operating model

Revenue model
Investment-supported. 66% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 41% for direct work, and 59% for member benefits.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 61
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.5%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.2%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 34.79; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -9.8% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -5.5% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 95.5% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $31K in reported program spending
  • Leadership: top reported pay $21K · 3 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.