Citadel Dance and Music Center Inc

Nonprofit profile at a glance

EIN
371474113
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Benton Harbor, MI, USA
Phone
2699251099
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$682,003
Expenses
$572,275
Assets
$612,068
Liabilities
$366,843

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

Leadership & pay

8 people listed

Executive titles in this filing

  • CHRIS KWON (PRESIDENT)

People named in this filing

  • CHRIS KWON (PRESIDENT)
  • TIM WALLS (DIRECTOR)
  • BRENNAN HAASE (VICE PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inspire a sense of excitement and curiousity through the disciplines of dance and music as art forms and a way of life.

What it reported doing in 2024

Dance & music programming - year-round comprehensive dance and music classes, lessons and kindermusik for all ages taught by professional, experienced instructors. Musical theater - 2nd year of muscial theater classes and performances. Two musicals performed summer of 2025. Outreach - instrument petting zoos, kindermusik demonstrations, collaberations with home school partnerships and a local montessori school. Additional partnerships with the southwest Michigan symphony orchestra and quinlan & fabish music company.

Operating model

Revenue model
Other-operating. 65% of the money available for current operations came from other operating revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.3%; rating input score 75
  • Program expense ratio: 89.9%; rating input score 90
  • Fundraising efficiency: $47.96 raised per $1 spent on fundraising; rating input score 77; 77th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 16.1%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 23.7% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 75.3% of revenue deployed · 89.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $514K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.