Center for Biography and Social Art Inc

Nonprofit profile at a glance

EIN
274201654
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024, Form 990-N 2011
Location
Northhampton, MA, USA
Phone
9144505288
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Reported finances

Revenue
$77,040
Expenses
$93,203
Assets
$57,300
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • SUSAN WEST-KURZ (PRESIDENT)
  • CATHY O'NEILL (VICE PRESIDENT)

People named in this filing

  • LINDA WILLIAMS (DIRECTOR)
  • ELVIRA NEAL (DIRECTOR)
  • LYNN TURNER (DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the center for biography and social art celebrates the threefold human being body, soul and spirit; encourages reverence for the uniqueness of every life journey; illuminates the mysteries of human life in earthly gesture and spiritual depth; and practices authentic human encounter. The center fulfills its mission through adult education programs and events, research, professional networking, and community and client support.

What it reported doing in 2024

School outreach and training

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

MIXED - The filed numbers largely add up. 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: 42
  • Transparency & Controls: 82
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.3%; rating input score 45
  • Program expense ratio: 37.5%; rating input score 37

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -21%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: -16.2% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 45.3% of revenue deployed · 37.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $35K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • 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.

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.