ARTS Academy

Nonprofit profile at a glance

EIN
203468491
IRS 990-EZ coverage
2013–2013
Forms available
Form 990 2012, Form 990-EZ 2013
Location
Elk Grove, CA, USA
Phone
8312972554
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$195,133
Expenses
$193,436
Assets
$44,137

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • Tom Walls (Director)
  • Darwin Simmons (Director)
  • Kenton Lorenz (Director)

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 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To meet the training needs of the industrial refrigeration industry.

What it reported doing in 2013

Facilitated State of CA Employment Training Panel performance based 'grants' funds to provide training to up to 120 trainees for industrial refrigeration and emergency response training.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Revenue has declined or grown slowly and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 82
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 96.6%; rating input score 97

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 0.9%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -11.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -13.7% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 96.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $187K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • 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.

  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.