Artisan Dining Club

Nonprofit profile at a glance

EIN
231631146
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Bensalem, PA, USA
Phone
2157570533
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$38,544
Expenses
$30,848
Assets
$731,387
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • THOMAS A DIALURO (PRESIDENT)

People named in this filing

  • RONALD W DAVIS (TREASURER)
  • THOMAS A DIALURO (PRESIDENT)
  • RALPH GENE GEARY (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. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A fraternal organization incorporated to provide financial assistance to members of the related artisans.

What it reported doing in 2020

Provided 2 nursing scholarship of 1500 each. Donated 24,000 for scholarship funds to artisans order of mutual protection.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 82
  • Accountability: 64
  • Sustainability: 74
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.4%; rating input score 87
  • Program expense ratio: 90.8%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 85.7%; rating input score 86; 53rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 20%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 23.71; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 53rd percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 41st percentile among comparable filings

Details

  • Where the money goes: 87.4% of revenue deployed · 90.8% of spending went to programs
  • Governance: 35 of 35 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $28K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules · includes grants
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.