Bi-national Arts Institute

Nonprofit profile at a glance

EIN
453554409
IRS 990-EZ coverage
2022–2023
Forms available
Form 990-EZ 2023, Form 990-N 2020
Location
Naco, AZ, USA
Phone
5206994513
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$77,816
Expenses
$58,052
Assets
$54,912
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Lori Keyne (Executive Director)
  • Rosa Brown (Board President)
  • Seth Polley (Vice President)

People named in this filing

  • Lori Keyne (Executive Director)
  • Rosa Brown (Board President)
  • Seth Polley (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Culture and Arts

What it reported doing in 2023

El Centro Community Center: Offers programs for youth; youth-run coffee shop; free internet access, before and after school drinks and snacks for school age kids. Benefited 190 people.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.1%; rating input score 78
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 25.4%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 83.7%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: -58.3% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 0% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 78.1% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $61K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 9 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2022 to 2023
  • 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 — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.