Dayton Performing Arts Alliance

Nonprofit profile at a glance

EIN
316000101
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Dayton, OH, USA
Phone
9372243521
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Symphony Orchestras

Reported finances

Revenue
$8,814,900
Expenses
$9,118,641
Assets
$13,582,485
Liabilities
$934,237

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

Leadership & pay

39 people listed

Executive titles in this filing

  • Patrick Nugent (President & CEO)

Highest reported compensation

  • Patrick Nugent (President & CEO): $222,525 total reported compensation
  • Brittany Laughlin (VP- Marketing & Audience Development): $156,285 total reported compensation
  • Teri Warwick (Chief Financial Officer): $155,250 total reported compensation

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

Overview

Mission

See Schedule O

What it reported doing in 2024

Learning and Community Engagement programs address the urgent need for high-quality arts education where all three artforms share the stage and serve upwards of 60,000 students, educators, and caregivers annually. We meet our community where they are - in their classrooms, schools, and the concert hall. In-School and Community Programs: DPAA artists and EnCorps Volunteers bring the arts right to classrooms in local school districts; there's a program for every age level and subject area. Ballet programs are performed by our School Ensemble and Studio Company, opera programs are performed by our 5 Artists-in-Residence, and 5 ensembles from the orchestra (brass quintet, philharmonic trio, string quartet, string quintet, and woodwind quintet) perform in 15 different Adventures in Sound programs. Field Trip Programs: DPAA hosts concert experiences for our youngest audience members throughout the year. Twice a year we host Young People's Concert's and in February we host three special Magic Carpet Concerts. DPAA also hosts a Sensory Friendly production of The Nutcracker annually. Access and exposure to high caliber, live professional performances are an impactful experience that help students broaden their perspectives, inspire an appreciation for the arts, and motivate them beyond the concert hall. Participatory Programs: DPAA has a long history of offering pre-professional training for our community's youngest residents to learn, train, and play. The Dayton Ballet School (1927) with around 250 students annually and Dayton Philharmonic Youth Orchestra (1937), Youth Strings, and Junior Strings with 150+ musicians perform concerts throughout the season, which are listed in our season brochure alongside our mainstage productions. DPAA's Q the Music (2012) program is an afterschool string orchestra program hosted at Ruskin Elementary which serves 40 students each school year.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 73
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.4%; rating input score 79
  • Program expense ratio: 75.9%; rating input score 76
  • Fundraising efficiency: $9.88 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.4%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 79.4% of revenue deployed · 75.9% of spending went to programs
  • Governance: 33 of 33 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $6.9M in reported program spending
  • Leadership: top reported pay $223K · 39 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $456K reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

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: Fundraising efficiency scored 37/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.