Evening Song Incorporated

Nonprofit profile at a glance

EIN
203877518
IRS 990-EZ coverage
2011–2012
Forms available
Form 990-EZ 2012
Location
Dallas, TX, USA
Phone
9725301380
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Singing, Choral

Official website

Reported finances

Revenue
$1,633
Expenses
$8,688
Assets
$25,821

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

3 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Free Performances of Sacred Music

What it reported doing in 2012

The major emphasis in 2012 was to complete the recording of "Testament" an oratorio performed several years ago by the choir. Funds donated in 2011 were used to record instrumental music by the Indianapolis Orchestra and to pay local studio charges to record the vocal music and mix the two masters. The effort was so intense that only a Christmas program was prepared. It was presented once at a local Methodist Church. No funds were specifically donated or sought during 2012 to support this effort.

Operating model

Revenue model
Membership-supported. 79% of the money available for current operations came from membership dues.
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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 12
  • Transparency & Controls: 82
  • Sustainability: 23
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 17.8%; rating input score 18
  • Program expense ratio: 3.3%; rating input score 3

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -432%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 2.97; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -195.4% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -173.3% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -24% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 17.8% of revenue deployed · 3.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $291 in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2011 to 2012
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 18/100.
  • High — Financial Efficiency: Program expense ratio scored 3/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.