Blues City Cultural Center Inc

Nonprofit profile at a glance

EIN
581396725
IRS 990 coverage
2019–2023
Forms available
Form 990 2023
Location
Memphis, TN, USA
Phone
9015502168
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$200,050
Expenses
$196,437
Assets
$15,258
Liabilities
$6,145

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Ayana Frazier-Williams (Executive Director)

Highest reported compensation

  • Ayana Frazier-Williams (Executive Director): $62,400 total reported compensation

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

Overview

Mission

To promote cultural leadership and social interactions through the use of the arts and communication.

What it reported doing in 2023

Blues City Cultural Center uses intractive cultural enrichment activities to promote leadership and other socially responsible skills. The organization uses the arts and other forms of interactive media to challenge children as well as adults to develop and maintain socially acceptable behaviors. The organization works in collaboration with other organizations to promote the arts and history to the general public.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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

MIXED - 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: 30
  • Transparency & Controls: 82
  • Accountability: 79
  • Sustainability: 25
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.4%; rating input score 33
  • Program expense ratio: 34%; rating input score 34
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.8%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 31.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 36.4% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 14.1% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: -11.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 33.4% of revenue deployed · 34% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $67K in reported program spending
  • Leadership: top reported pay $62K · 6 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 4 filing years from 2019 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 33/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.