Barbara Ingram School for the Arts Foundation Inc

Nonprofit profile at a glance

EIN
261403515
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hagerstown, MD, USA
Phone
2403474934
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$261,141
Expenses
$320,541
Assets
$2,566,330
Liabilities
$71,888

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

Leadership & pay

24 people listed

Executive titles in this filing

  • BRITTNAY ARZIMENDI (VICE PRESIDENT)
  • STEVEN O'FARRELL (PRESIDENT)
  • ALLYSON SIRBAUGH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ALLYSON SIRBAUGH (EXECUTIVE DIRECTOR): $67,126 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 barbara ingram school for the arts foundation, inc. Advances exceptional arts education by providing resources and funding that supports the barbara ingram school for the arts high school and arts education in our community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 65.7%; rating input score 66
  • Fundraising efficiency: $3.09 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.6%; rating input score 100; 60th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22.7%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 8.01; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 65.7% of spending went to programs
  • Governance: 23 of 23 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $210K in reported program spending
  • Leadership: top reported pay $67K · 24 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Fundraising efficiency scored 14/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.