Art Maker Llc

Nonprofit profile at a glance

EIN
473830935
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Skiatook, OK, USA
Phone
9189551119
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Performing Arts Centers

Official website

Reported finances

Revenue
$250,217
Expenses
$225,852
Assets
$30,118
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Randy Smith (President, Chief Operating Officer)

Highest reported compensation

  • Jenna Smith LaViolette (Director of Dance, Dance Maker Academy): $37,270 total reported compensation
  • Randy Smith (President, Chief Operating Officer): $28,050 total reported compensation

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

Overview

Mission

Art Maker is a non-profit charitable and educational Oklahoma corporation established to support the arts, to nurture and preserve the ideals of education, culture and citizenship. Art Maker actively supports arts and humanities in our community. Diverse educational programs advance its mission to inspire creativity, foster appreciation, promote lifelong learning, enhance the quality of individual lives and contribute economic vitality to the great community. The programs of Art Maker, LLC give voice to the diverse cultural and ethnic communities that define Osage County. Dance Maker Academy is an energetic hub of of creativity that empowers individuals in the heart of the Osage Reservation, where children of all ethnicities can learn the performing arts.

What it reported doing in 2024

Program Services and Fundraising - includes the sale of dance clothes and program services. Total revenue was $15,876.76 for 2024. The total expenses were: total benefits paid ($17,189.32).

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 17
  • Transparency & Controls: 85
  • Accountability: 68
  • Sustainability: 41
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6.9%; rating input score 7
  • Program expense ratio: 7.6%; rating input score 8
  • Fundraising efficiency: $533.96 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.7%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 28.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -76.3% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: -3.9% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 6.9% of revenue deployed · 7.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $37K · 9 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 7/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.