Community Gallery Inc

Nonprofit profile at a glance

EIN
237394706
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Lebanon, NH, USA
Phone
6034483117
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts Education

Reported finances

Revenue
$883,815
Expenses
$1,295,013
Assets
$5,638,921
Liabilities
$100,845

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

Leadership & pay

14 people listed

Highest reported compensation

  • Shari Boraz (Ex. Director): $86,766 total reported compensation
  • Andrew Pinard (Interim Ex. Dir.): $5,421 total reported compensation

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

Overview

Mission

As a catalyst for creativity, AVA cultivates an openness of space and mind to inspire, nurture, and showcase the artistic spirit. AVA Gallery and Art Center serves its mission by maintaining powerful exhibitions, hosting vibrant artist studios, and offering dynamic educational programming for artists, patrons of the arts, and the general public. All of our work is done with the priority of environmental sustainability and with the recognition that art enriches our lives.

What it reported doing in 2024

Program Service Accomplishment #2 AVA supports 21 artists directly by providing affordable studio spaces, 45 artist instructors, and another 12 by providing access to tools and equipment through our Bente Torjusen West Sculptural Studies Building. We exhibit more than two dozen professional artists annually and support the livelihoods of another 150 working artists through our Bank Street Artists Gallery. AVA maintains 7 professional galleries and a retail gallery in the Carter Kelsey Building. In FY25 AVA hosted 5 group and 28 solo exhibitions representing over 100 artists in FY25. These shows, curated by AVAs Exhibition Committee, consist of artists, art curators, and art professionals with strong connections to New Hampshire, Vermont, and the greater New England region. AVA also hosts special exhibits in collaboration with community partners that include West Central Behavioral Health and Dartmouth College. All exhibitions are free and open to the public. In total, exhibition programs engage over 6,000 visitors to our galleries and in 2025 these activities generated over $105,000 in economic activity that supports the regions creative economy.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 79
  • Accountability: 90
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.5%; rating input score 88
  • Fundraising efficiency: $6.74 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -46.5%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 4.35; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $87K · 14 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.