Beat
Nonprofit profile at a glance
- EIN
- 205390795
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Bend, OR, USA
- Phone
- 5414195558
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts Education
Reported finances
- Revenue
- $232,667
- Expenses
- $195,060
- Assets
- $68,589
- Liabilities
- $2,662
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Heather Turk (President)
- Erin LeGrand (Vice President)
Highest reported compensation
- Bree Beal (Exec. Director): $58,950 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Performances, workshops, and classes for youth in the performing arts.
What it reported doing in 2024
Performed 4 mainstage productions for which approx 152 youth performed and participated. Held several classes and workshops throughout the year with instructional and education for developing and improving arts performance skills for over 300 youth.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 44
- Transparency & Controls: 86
- Accountability: 69
- Sustainability: 43
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 45.8%; rating input score 46
- Program expense ratio: 54.6%; rating input score 55
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 16.2%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 0.35; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 30.2%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2.1% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 3.5% per year; rating input score 100; 40th percentile among comparable filings
Details
- Where the money goes: 45.8% of revenue deployed · 54.6% of spending went to programs
- Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $107K in reported program spending
- Leadership: top reported pay $59K · 10 people listed
- Consistency: 35 of 36 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
- Review — Financial Efficiency: Program expense ratio scored 55/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 11/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.