Arts & Cultural Authority of Claxto

Nonprofit profile at a glance

EIN
852627853
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Claxton, GA, USA
Phone
9127391391
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$1,731,100
Expenses
$6,192
Assets
$3,484,373
Liabilities
$0

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

Leadership & pay

13 people listed

People named in this filing

  • J TERRY BRANCH (DIRECTOR)
  • HUB DANIEL (DIRECTOR)
  • C PAUL EASON (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Created through a joint resolution of the city of claxton and the evans county board of commissioners, the arts & cultural authority is seeking to improve our community through fostering an environment in which art and culture flourish for the sharing and benefit of all residents and visitors.

What it reported doing in 2024

The purpose of the authority is to acquire any real property for which the authority deems needful and necessary to protect and preserve for its artistic, cultural, and/or historic value for the use, benefit, and preservation of and for the citizens of evans county, Georgia. The authority's first project is to restore and preserve the historic two-story brick school building located on main st. In claxton, Georgia to serve as an arts and cultural center and to house the evans county history museum.

Operating model

Revenue model
Donor-supported. 99% 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 - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 97
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.6%; rating input score 1
  • Program expense ratio: 87.4%; rating input score 87
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 99.6%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 562.72; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 70.2% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 82.1% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 0.6% of revenue deployed · 87.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 1/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.