Endicott Performing Arts Center Inc

Nonprofit profile at a glance

EIN
161559163
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Endicott, NY, USA
Phone
6077858903
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Performing Arts Centers

Official website

Reported finances

Revenue
$359,841
Expenses
$358,587
Assets
$654,673
Liabilities
$4,583

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Joseph Foti (Executive Director)
  • James Savage (Vice President)
  • Kevin Yeager (President)

Highest reported compensation

  • Joseph Foti (Executive Director): $68,164 total reported compensation
  • Patrick Foti (Artistic Director): $65,908 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the arts to the public through various mediums of artistic means such as plays, children and adult theater workshops, concerts, musical instruction, etc.

What it reported doing in 2025

Adult Repertory Workshop: Consisting of various adult-based performances and opportunities for the community to appreciate the arts. EPAC School for Performing Arts: Including adult acting workshop and songwriters workshop to help promote the arts through instruction, musically and artistically for adults and children.

Operating model

Revenue model
Earned-program. 64% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 91
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.4%; rating input score 76
  • Program expense ratio: 75.7%; rating input score 76
  • Fundraising efficiency: $70.5 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.3%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 1.83; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 37.4%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 76.4% of revenue deployed · 75.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $272K in reported program spending
  • Leadership: top reported pay $68K · 12 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.