Dodge-pratt Northam Art & Community Center Inc

Nonprofit profile at a glance

EIN
161159220
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Boonville, NY, USA
Phone
3159425133
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$91,143
Expenses
$107,053
Assets
$274,150
Liabilities
$896

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

Leadership & pay

14 people listed

Executive titles in this filing

  • CHERYL KAPFER (PRESIDENT)

Highest reported compensation

  • AMY SIMANOWSKI (EXECUTIVE DI): $34,500 total reported compensation
  • CHRISTINA HAVENS (DIRECTOR): $16,475 total reported compensation
  • CHERYL KAPFER (PRESIDENT): $1,271 total reported compensation

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

Overview

Mission

The center seeks to develop and strengthen creative skills, build self- esteem, develop a sense of individuality, encourage self-expression and stimulate imagination through the arts. Our goal is to raise generations that value the power, the passion and the significance of community, its history and the arts.

What it reported doing in 2024

Serving youth and adults by offering classes, workshops, exhibits, and programs for the public in all artistic disciplines. Low to no cost classes and programs for youth, free building tours, two musicals during year, and free homeschool classes.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 35
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.5%; rating input score 97
  • Program expense ratio: 71.6%; rating input score 72
  • Fundraising efficiency: $477.87 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

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: 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.5%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 48.8%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: -5.8% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 96.5% of revenue deployed · 71.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $77K in reported program spending
  • Leadership: top reported pay $34K · 14 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.