Art School of Chocolography
Nonprofit profile at a glance
- EIN
- 900753251
- IRS 990-EZ coverage
- 2012–2014
- Forms available
- Form 990-EZ 2014
- Location
- San Diego, CA, USA
- Phone
- 4123314448
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts Education
Reported finances
- Revenue
- $722
- Expenses
- $407
- Assets
- $448
Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- BORIS BROOK (CHIEF EXECUTIVE OFFICIER)
People named in this filing
- BORIS BROOK (CHIEF EXECUTIVE OFFICIER)
- LILIA BROOK (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-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Teach high school students how to start manage a business
What it reported doing in 2014
Educational youth development training high school students in graphic design, business management community service.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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.
The verdict
SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 82
- Sustainability: 65
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.4%; rating input score 56
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 43.6%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 1.1; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -66.5% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: 89.3% per year; rating input score 100; 98th percentile among comparable filings
Details
- Where the money goes: 56.4% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $407 in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2012 to 2014
- Contacts: How to reach this organization
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 56/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.