August Wilson Center for African American Culture

Nonprofit profile at a glance

EIN
251892177
IRS 990 coverage
2009–2011
Forms available
Form 990 2011
Location
Pittsburgh, PA, USA
Phone
4122582700
Rating confidence
Limited
Sector
Performing Arts Organizations

Official website

Reported finances

Revenue
$6,427,343
Expenses
$5,057,776
Assets
$38,254,322
Liabilities
$8,229,576

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

20 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Named for pulitzer prize and tony award-winning playwright and pittsburgh native august wilson, the august wilson center for african american culture (awc) engages regional and national audiences in its mission of preserving, presenting, interpreting, celebrating and shaping the art, culture and history of african americans in western Pennsylvania and people of african descent throughout the world.

What it reported doing in 2011

Through its own efforts and through collaborations with other cultural institutions, the august wilson center presents and produces both visual and performing arts programs including dance, music, art, theater and other cultural and artistic events.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 87
  • Sustainability: 78
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.4%; rating input score 94; 27th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 21.3%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 7.56; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 19.5% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 17 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $218K · 20 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 3 filing years from 2009 to 2011
  • 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.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.