Ann Arbor School for the Performing Arts Inc

Nonprofit profile at a glance

EIN
382997101
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Ann Arbor, MI, USA
Phone
7342132000
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Schools

Official website

Reported finances

Revenue
$172,417
Expenses
$204,321
Assets
$36,599
Liabilities
$21,664

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • KASIA BIELAK-HOOPS (PRESIDENT)

Highest reported compensation

  • KASIA BIELAK-HOOPS (PRESIDENT): $51,438 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To nurture and inspire the musician in all of us and to be accessible to all in the greater ann arbor community.

What it reported doing in 2018

Classical studies: the classical studies program offers a comprehensive sequence of developmental ensembles that prepare young musicians for membership in advanced high school orchestras. The goal of the program is to nurture musicianship and foster orchestral playing. The new horizons senior string orchestra is designed for mature learners who have never played violin, viola, cello, or bass as well as former players seeking to revive their skills.

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 86% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 13
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.2%; rating input score 89
  • Program expense ratio: 75.3%; rating input score 75
  • Fundraising efficiency: $5.31 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

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: 100%; rating input score 100; 79th percentile among comparable filings
  • 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.5%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 25.2%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -7% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -5.2% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -29.7% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 89.2% of revenue deployed · 75.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $154K in reported program spending
  • Leadership: top reported pay $51K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2010 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 24/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.