Association for Development of Dramatic Arts Inc

Nonprofit profile at a glance

EIN
237239481
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
9174789713
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Performing Arts Centers

Official website

Reported finances

Revenue
$637,217
Expenses
$502,270
Assets
$154,525
Liabilities
$4,541

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

Leadership & pay

14 people listed

Executive titles in this filing

  • RACHEL UCCELLINI (VICE PRESIDENT)
  • SAMANTHA LAZRUS LEVIN (PRESIDENT)

Highest reported compensation

  • ARI EDELSON (ARTISTIC DIRECTOR): $80,000 total reported compensation

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

Overview

Mission

The association's mission is to stimulate public and artistic interest and to foster the development in the community of literary, musical and dramatic arts by promotiong, developing, producing and causing to be produced dramatic productions, readings and theatrical entertainments. The association operates numerous programs for estabvlished, emerging, and learning artists to develop their work and craft in a supported enviroment.

What it reported doing in 2024

The organization runs a development program that supports artists, ensembles, and companies from around the united states and world to advance the creation of theatrical and dramatic works.

Operating model

Revenue model
Donor-supported. 82% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 80
  • Accountability: 84
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.8%; rating input score 73
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: $38.98 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd 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: 92.9%; rating input score 93; 24th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.2%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 15.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 43.1% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 39.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 38.8% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 72.8% of revenue deployed · 92.3% of spending went to programs
  • Governance: 13 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $464K in reported program spending
  • Leadership: top reported pay $80K · 14 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.