Empower Youth in the Performing Arts Inc

Nonprofit profile at a glance

EIN
453131752
IRS 990 coverage
2017–2022
Forms available
Form 990 2022, Form 990-EZ 2020, Form 990-N 2012
Location
Mobile, AL, USA
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$572,906
Expenses
$587,372
Assets
$17,787
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • KEN AUSTIN (PRESIDENT)
  • TONY LAVEY (PRESIDENT)

People named in this filing

  • KEN AUSTIN (PRESIDENT)
  • JAMES DEES (DIRECTOR)
  • CHRIS GOLDSCHMIDT (SECRETARY)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide quality music education for youth in the southeast.

What it reported doing in 2022

Empowering youth is dedicated to connecting people of all ages, cultures, social and economic groups, races, and genders of any sexual orientation, religious or political affiliation through the common threads of art, music and the performing arts. Southwind drum & bugle corps is dedicated to the education and development of young people in the performing arts. Through a positive learning environment and unique performance opportunities, southwind helps students develop teamwork, leadership skills, self-discipline, confidence, a strong work ethic, and strength of character. Drum and bugle corps, which stems from the tradition of military marching units, is an activity that combines high level musical performance with the physical demands of athletes. The groups, which consist of brass, percussion and color guard, compete internationally during summer competitions all over north america through the umbrella of drum corps international. Leading up to competitions, youth practice throughout the winter and spring until the summer, when they begin intensive rehearsals leading to a competitive tour. The group also performs at local venues to serve as ambassadors for the gulf coast. Empowering youth is proud to participate in this activity known for strengthening character, educating youth and building future community leaders.

Operating model

Revenue model
Earned-program. 100% 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.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.6%; rating input score 96
  • Program expense ratio: 93.3%; rating input score 93
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.5%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 11.1% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 95.6% of revenue deployed · 93.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $548K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2017 to 2022
  • 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 — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.