Contra Costa Children's Chorus
Nonprofit profile at a glance
- EIN
- 680065565
- IRS 990 coverage
- 2009–2016
- Forms available
- Form 990 2016
- Location
- Walnut Creek, CA, USA
- Phone
- 9259457101
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Singing, Choral
Reported finances
- Revenue
- $164,616
- Expenses
- $152,552
- Assets
- $25,299
- Liabilities
- $4,555
Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- SANDRA WARNER (PRESIDENT)
People named in this filing
- SANDRA WARNER (PRESIDENT)
- ANDREW BROWN (ARTISTIC DIRECTOR)
- LINDA BERTI (TREASURER)
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 2016. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Contra costa children's chorus provides three main program services: chorus, theatre and tours. Chorus provides vocal training for approximately 120 children through five levels of chorus. Theatre arts provides small scale, fully costumed and staged musical productions. Traveling on tours provides training and education for the students, enriching their performance skills.
What it reported doing in 2016
Traveling on tours provides training and education for the students, enriching their performance skills.
Operating model
- Revenue model
- Earned-program. 91% 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
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 43
- Transparency & Controls: 82
- Accountability: 70
- Sustainability: 43
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47%; rating input score 47
- Program expense ratio: 50.7%; rating input score 51
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 10th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.3%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: -19.6% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -13.7% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: -22.9% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 47% of revenue deployed · 50.7% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $77K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2009 to 2016
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- 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 10/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.