Brand the Moth

Nonprofit profile at a glance

EIN
821759297
IRS 990-EZ coverage
2020–2021
Forms available
Form 990-EZ 2021, Form 990-N 2020
Location
Charlotte, NC, USA
Phone
2158965920
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Visual Arts Organizations

Official website

Reported finances

Revenue
$57,957
Expenses
$50,148
Assets
$14,529
Liabilities
$6,024

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • SAMANTHA K GUZZIE (PRINCIPAL OF)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the corporation is to facilitate mural projects that promote community engagement, art education, and give the arts a united voice in charlotte.

What it reported doing in 2021

Create works of public art that represent the community around it.

Operating model

Revenue model
Donor-supported. 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 82
  • Sustainability: 41
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.7%; rating input score 65
  • Program expense ratio: 74.8%; rating input score 75

Transparency & Controls

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

Sustainability

  • Operating margin: 13.5%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -20.3% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -8% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 64.7% of revenue deployed · 74.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $37K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.