Cotati Accordion Festival
Nonprofit profile at a glance
- EIN
- 680343110
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Petaluma, CA, USA
- Phone
- 7074795481
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Music Groups, Bands, Ensembles
Reported finances
- Revenue
- $202,287
- Expenses
- $173,926
- Assets
- $52,701
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- SCOTT GOREE (EXECUTIVE DIRECTOR)
Highest reported compensation
- SCOTT GOREE (EXECUTIVE DIRECTOR): $16,812 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Service to the community by providing a music fesitival, promoting the accordion and donating net proceeds to local schools and youth organizations.
What it reported doing in 2024
Accordion festival service to the community by providing a music fesitival, promoting the accordion and donating net proceeds to local schools and youth organizations.
Operating model
- Revenue model
- Earned-program. 81% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 81% 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 program spending has grown recently. 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: 55
- Transparency & Controls: 76
- Accountability: 58
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.4%; rating input score 58
- Program expense ratio: 67.9%; rating input score 68
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 52.9%; rating input score 53; 43rd percentile among comparable filings
- 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: 0 of 8 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 14%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.3; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 9.7%; rating input score 29; 29th percentile among comparable filings
Growth
- Program expense growth: 58.4% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: 30.7% per year; rating input score 100; 93rd percentile among comparable filings
- Asset growth: 8.8% per year; rating input score 100; 62nd percentile among comparable filings
Details
- Where the money goes: 58.4% of revenue deployed · 67.9% of spending went to programs
- Governance: 6 of 6 board members independent · 0 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $118K in reported program spending
- Leadership: top reported pay $17K · 7 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors and grants
- Filing history: 2 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- High — Accountability: Governance controls: 7 of 7 not reported.
- Review — Transparency & Controls: Grant itemization coverage scored 53/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 29/100.
- High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.