Childrens Fine And Performing Arts Foundation
Nonprofit profile at a glance
- EIN
- 825311039
- IRS 990-EZ coverage
- 2021–2023
- Forms available
- Form 990-EZ 2023
- Location
- Charleston, SC, USA
- Phone
- 2014011765
- Rating confidence
- Limited
- Sector
- Performing Arts Organizations
Reported finances
- Revenue
- $0
- Expenses
- $4,522
- Assets
- $1,063
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Dr James Yanney (CEO)
People named in this filing
- Dr James Yanney (CEO)
- Beth Bogush (Executive Dir.)
- Jeffrey Koob (CFO)
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
Arts & Education and Childrens Events
What it reported doing in 2023
Disscussions regarding the next steps for the NFP for 2024 and required filings
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 38
- Transparency & Controls: 82
- Sustainability: 12
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- 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: Limited
- Total-asset coverage ratio: 0.24; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 32.1% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: -150% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: -117.1% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $5K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2021 to 2023
- Contacts: How to reach this organization
- 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.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.