Clowns of America International Inc

Nonprofit profile at a glance

EIN
411533358
IRS 990-EZ coverage
2017–2019
Forms available
Form 990 2016, Form 990-EZ 2019
Location
Columbus, IN, USA
Rating
35
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$80,640
Expenses
$91,626
Assets
$49,362
Liabilities
$2,828

Source: IRS Form 990-EZ. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

20 people listed

People named in this filing

  • SANDRA WINSTEAD (TREASURER)
  • TERESA GRETTON (SECRETARY)
  • REGINA WOLLRABE (DIRECTOR)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Primary exempt purpose - to support the clowning profession and the advancement and education of its members.

What it reported doing in 2019

Program service accomplishments: approximately 2,300 members are served. The bi-monthly magazine provides members with information to be used to excel in clowning as an artist and as a profession. The organization also provides assistance to those members who apply for funds to attend educational courses on clowning, including clowning camps.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4%; rating input score 4
  • Program expense ratio: Limited

Transparency & Controls

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

Sustainability

  • Operating margin: -13.6%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -10.3% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -15.9% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 4% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2017 to 2019
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.