Community Arts of Elmira Inc

Nonprofit profile at a glance

EIN
204291106
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2014
Location
Elmira, NY, USA
Phone
6078462418
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$283,281
Expenses
$216,402
Assets
$392,401
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Lynne Rusinko (President)
  • Joseph Caparulo Jr (Vice President)

People named in this filing

  • Lynne Rusinko (President)
  • Joseph Caparulo Jr (Vice President)
  • Matthew Guagliardo (Secretary)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide performance and exhibition space to new and established artists, to offer educational programs and activities and to create public awareness by encouraging participation in and appreciation for all of the arts.

What it reported doing in 2025

Public Art Program Elmira Infinite Canvas: We installed 22 outdoor murals in 2025, paying artists as muralists, advancing the area's creative economy, and buying as many local supplies as possible, partnering with other not for profits and municipalities. We also rented lift equipment for muralists to use to install the murals. The EIC murals celebrate the area's history, culture, communities and nature, for example, through visual art storytelling that enhances tourism. Free Arts Community Annual Event Mural Fest: a one-day free community event that engages community members and tourists to connect directly with the muralists, painting live; interactive arts activities, such as mobile mural boards; hosting creative vendors and live music. It's an event whose creative impact of mural making lasts for years. We also pay for marketing materials (flyers, card) and advertising (commercials, billboards) to support the event, the public art program, the muralists, musicians, food vendors and sponsors.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 63.8%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 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: 23.6%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.81; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 14.3% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 48.7% of revenue deployed · 63.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $138K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.