Childrens Prison Arts Project

Nonprofit profile at a glance

EIN
760429181
IRS 990-EZ coverage
2013–2021
Forms available
Form 990-EZ 2021
Location
Houston, TX, USA
Phone
7135207661
Rating
96
Verdict
STRONG
Rating confidence
Moderate
Sector
Delinquency Prevention

Reported finances

Revenue
$111,087
Expenses
$109,902
Assets
$37,584
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • BIRGIT WALKER (EXECUTIVE DIRECTOR)
  • CAROLINA VILLARROEL PHD (VICE PRESIDENT)
  • GABRIELA BAEZA VENTURA PHD (PRESIDENT)

People named in this filing

  • BIRGIT WALKER (EXECUTIVE DIRECTOR)
  • CAROLINA VILLARROEL PHD (VICE PRESIDENT)
  • MARY JO AYTON (BOARD MEMBER)

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

Decrease number of juvenile offenders by providing alte

What it reported doing in 2021

Zoom visual art creative writing workshops an innovative educational project named art behind walls exposing 450 incarcerated boys and 250 girl to creative writing visual arts

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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 100
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.2%; rating input score 98
  • Program expense ratio: 99.3%; rating input score 99

Transparency & Controls

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

Sustainability

  • Operating margin: 1.1%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 46.8%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 98.2% of revenue deployed · 99.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $109K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2013 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.