Artists for Community Transformation Intl

Nonprofit profile at a glance

EIN
262966063
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Brentwood, TN, USA
Phone
6154572149
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$1,821,567
Expenses
$1,861,454
Assets
$472,578
Liabilities
$80,530

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

Leadership & pay

6 people listed

Highest reported compensation

  • BYRON SPRADLIN (FOUNDER AND): $120,000 total reported compensation

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

Overview

Mission

Using arts and education for global community development

What it reported doing in 2024

Artists for community transformation international (transformation) is an arts, education and community development organization established to empower, educate, equip, mobilize and care for artistic, creative and entrepreneurial leadership to redemptively serve their communities; accomplished by developing, empowering, and celebrating these artistic servant-leaders and their creative efforts toward embracing a lifestyle of service to others, their comunity, their culture and the world.

Operating model

Revenue model
Donor-supported. 90% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 80
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.7%; rating input score 79
  • Program expense ratio: 76.9%; rating input score 77
  • Fundraising efficiency: $319.63 raised per $1 spent on fundraising; rating input score 94; 94th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.2%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 14.1% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 14.3% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 78.7% of revenue deployed · 76.9% of spending went to programs
  • Governance: 5 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $120K · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.