Clogging Connection Inc

Nonprofit profile at a glance

EIN
371472201
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Hoschton, GA, USA
Phone
7709824636
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Dance

Official website

Reported finances

Revenue
$133,728
Expenses
$120,559
Assets
$46,979
Liabilities
$19,641

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

2 people listed

Highest reported compensation

  • PRESIDENT (HEATHER KOHB): $17,875 total reported compensation
  • VICE-PRESIDENT (KIMBERLY B.): $17,875 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dancing school

What it reported doing in 2015

Dancing school.

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 41
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.2%; rating input score 90
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.8%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 29.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -28% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -12.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 90.2% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 2 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $121K in reported program spending
  • Leadership: top reported pay $18K · 2 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.