Decatur High School Performing Arts Association

Nonprofit profile at a glance

EIN
814687326
IRS 990 coverage
2022–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
Decatur, GA, USA
Phone
6785254005
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Performing Arts Schools

Reported finances

Revenue
$293,659
Expenses
$288,057
Assets
$135,135
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Pam Galenkamp (President)

People named in this filing

  • Pam Galenkamp (President)
  • Kelly Waits (Secretary)
  • Teri Hammond (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Decatur High School Performing Arts Association's primary exempt purpose is to promote and support performing arts education at Decatur High School as well as Beacon Hill (formerly Renfroe) Middle School through chorus, drama and musical theatre classroom activities and extracurricular activities for over 700 enrolled students. Decatur Performs' volunteers work behind the scenes raising funds, staffing and managing events, and promoting performances so that teachers and students can focus on their art.

What it reported doing in 2023

CLASSROOM SUPPORT: Our high school chorus is 130 voices strong, musical theatre classes serve 65 students, acting-70 students, technical theatre -nearly 120 students and orchestra 100 students (and that's just high school classes). All total, our programs support over 700 students. We support their teachers in the classroom by providing wish list items like wireless mic sets, seated risers for the chorus classroom, instrument racks for orchestra, a new grand piano and a dedicated MAC laptop for technical theatre. We also make possible bringing in special instructors such as a stunt coordinator for a tech theatre workshop and guest violin and bass teachers to hold pre-performance clinics.

Operating model

Revenue model
Earned-program. 71% 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.
  • 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 98.8%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 1.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 39.3% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 31.9% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 98.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $285K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2022 to 2023
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.