Court 13 Arts

Nonprofit profile at a glance

EIN
463310690
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
New Orleans, LA, USA
Phone
5043213036
Rating
70
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$152,032
Expenses
$151,642
Assets
$476,073
Liabilities
$47,823

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Benjamin Zeitlin (Board President)
  • Jillian Oliveras (Executive Director)

Highest reported compensation

  • Jillian Oliveras (Executive Director): $59,616 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2025

The Court 13 Arts Residency Program provides artists at all stages of their careers with the opportunity to create experiential work in a specific context and to meet and interact with New Orleans artistic community. Residencies are open to emerging and mid-career artists, as well as craftspeople, creatives, and non-artists who display a level of talent, imagination, conceptual creativity, technique and risk-taking. Selected artist will work closely with Court 13 Arts staff to set up projects to best use the space and time available.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 41
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.4%; rating input score 66
  • Program expense ratio: 66.6%; rating input score 67
  • Fundraising efficiency: $9.69 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91%; rating input score 91; 55th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 3.14; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 39.3%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -5.5% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -14.6% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 66.4% of revenue deployed · 66.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $101K in reported program spending
  • Leadership: top reported pay $60K · 6 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.