Athens Photographic Project

Nonprofit profile at a glance

EIN
274932848
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Athens, OH, USA
Phone
7408183624
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Visual Arts Organizations

Reported finances

Revenue
$857,698
Expenses
$412,115
Assets
$1,208,178
Liabilities
$449,242

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

Leadership & pay

10 people listed

Executive titles in this filing

  • LIZ GLEASON (PRESIDENT)

Highest reported compensation

  • NATE THOMSON (EXEC DIRECTOR): $89,737 total reported compensation

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

Overview

Mission

To promote mental health recovery and community integration, with display of photography in a public gallery and photography classes

What it reported doing in 2024

To provide opportunities for community members with mental health

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

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: 58
  • Transparency & Controls: 74
  • Accountability: 64
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.5%; rating input score 40
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: $52.19 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: 81.8%; rating input score 82; 18th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 52%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.93; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 21.8%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 39.5% of revenue deployed · 82.2% of spending went to programs
  • Governance: 9 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $400K in reported program spending
  • Leadership: top reported pay $90K · 10 people listed
  • Consistency: 28 of 30 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2012 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.