Dayton Opera Association
Nonprofit profile at a glance
- EIN
- 310643964
- IRS 990 coverage
- 2009–2012
- Forms available
- Form 990 2012
- Location
- Dayton, OH, USA
- Phone
- 9372243521
- Rating confidence
- Limited
- Sector
- Arts, Culture, and Humanities
Reported finances
- Revenue
- $0
- Expenses
- $0
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
28 people listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the dayton opera was to educate, entertain, and enrich a diverse and expanding opera community. The dayton opera was merged into the dayton performing arts alliance on july 1, 2012. The community will continue to receive the benefits provided by the dayton opera as its mission will be included in the mission of the new dayton performing arts alliance.
What it reported doing in 2012
Preparation, staging, and production of opera performances and recitials - this program will continue within the new merged entity - dayton performing arts alliance.
Operating model
- Revenue model
- No positive adjusted resources. The filing reports no positive adjusted operating resources.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 82
- Accountability: 88
- Sustainability: NotEnoughData
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 17th 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; 65th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: -43.4% per year; rating input score 0; 20th percentile among comparable filings
- Asset growth: -47.8% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 27 of 27 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 28 people listed
- Consistency: 7 of 8 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2009 to 2012
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.