Christians in Visual Arts

Nonprofit profile at a glance

EIN
382391068
IRS 990 coverage
2012–2022
Forms available
Form 990 2022
Location
Monona, WI, USA
Phone
6084339339
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Visual Arts Organizations
Affiliation
Christianity

Official website

Reported finances

Revenue
$225,895
Expenses
$333,904
Assets
$68,561
Liabilities
$52,547

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • LAWAN GLASSCOCK (EXECUTIVE DI): $77,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's mission is to encourage christians in the visual arts to develop their particular callings to the highest possible professional level, to learn how to deal with specific problems in the field without compromising either faith or standards or artistic endeavor, to provide opportunities for sharing work and ideas, to foster intelligent understanding, a spirit of trust, and a cooperative relationship between those in the arts.

What it reported doing in 2022

Artistic development focused on nurturing and building a community of talented individuals and organizations to contribute to the larger good of society through lectures, mentoring, portfolio reviews, peer reviews, and specialized training. Development programs include calls for proposals, calls for arts, and collaborative juried exhibitions and presentations.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 9
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.7%; rating input score 99
  • Program expense ratio: 65.8%; rating input score 66
  • Fundraising efficiency: $17.07 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -47.8%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 23.1%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -5.5% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 98.7% of revenue deployed · 65.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $220K in reported program spending
  • Leadership: top reported pay $77K · 15 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2012 to 2022
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.