Educational Theatre Association Group Affiliates

Nonprofit profile at a glance

EIN
311299492
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
5134213900
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$12,154,983
Expenses
$10,747,716
Assets
$5,785,161
Liabilities
$54,218

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

Leadership & pay

168 people listed

Executive titles in this filing

  • JESSE COLLETT (CHAPTER BOARD PRESIDENT)
  • TAMI LOSASSO (CHAPTER EXECUTIVE DIRECTOR)
  • MATTHEW WOLFE (CHAPTER EXECUTIVE DIRECTOR)

People named in this filing

  • JAMIE STEPHENSON (CHAPTER DIRECTOR)
  • ANTHONY ROBINSON (CHAPTER BOARD TREASURER)
  • JESSE COLLETT (CHAPTER BOARD PRESIDENT)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Shaping lives through theatre education by: honoring student achievement in theatre, supporting teachers by providing professional development, and influencing public opinion that theatre education is essential.

What it reported doing in 2024

Conferences: annually over 50,000 students attend state chapter thespian festivals. Outstanding educational opportunities are offered to students through workshops on many aspects of acting, directing, movement, technical theatre and more. Students also may participate in state chapter scholarship auditions, college auditions and attend one-act and full-length plays.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 79.1%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: 11.6%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: -0.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 79.1% of spending went to programs
  • Governance: 168 of 168 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $8.5M in reported program spending
  • Leadership: top reported pay $0 · 168 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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 — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.