Cleveland School of the Arts Board of Trustees

Nonprofit profile at a glance

EIN
341410357
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Rocky River, OH, USA
Phone
2168389106
Rating confidence
Limited
Sector
Single Organization Support

Official website

Reported finances

Revenue
$-310,331
Expenses
$277,136
Assets
$4,098,503
Liabilities
$9,620

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

Leadership & pay

11 people listed

Executive titles in this filing

  • DAVID LARUE (PRESIDENT)

People named in this filing

  • R (SECRETARY)
  • FELTON THOMAS (TRUSTEE)
  • DAVID LARUE (PRESIDENT)

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

The board of trustees of the cleveland school of the arts is a nonprofit organization in partnership with the cleveland metropolitan school district, supporting the public arts specialty school with a mission to create an environment that empowers children with the opportunity to achieve excellence through an arts education.

What it reported doing in 2024

Arts, culture & humanities programs, general/other arts programs - raise funding for classroom supplies, artists in residence, annual student productions and recitals, and partnership programs with arts and eductional institutions. Cultivate support and resources for pre-professional training of students in grades 9-12 study in the following arts majors: theatre, dance, creative writing, music (band, orchestra, vocal), visual arts and interdisciplinary arts.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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: 77
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: $30.77 raised per $1 spent on fundraising; rating input score 75; 75th 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; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -189.3%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 14.79; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -13.9% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -16.6% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 78.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $217K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.