Ez Kids Creativity Shell

Nonprofit profile at a glance

EIN
475253811
IRS 990 coverage
2018–2023
Forms available
Form 990 2023, Form 990-EZ 2016, Form 990-N 2015
Location
Kingwood, TX, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts Education

Reported finances

Revenue
$326,040
Expenses
$317,339
Assets
$181,280
Liabilities
$479,053

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

Highest reported compensation

  • MARA TIRADO (FACILITIES DIR): $45,000 total reported compensation
  • LAURA HORTON (PROGRAM DIR): $42,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Art education

What it reported doing in 2023

Summer camps and art 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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 90
  • Accountability: 31
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.4%; rating input score 57
  • Program expense ratio: 59%; rating input score 59
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.7%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 2.64; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 27.4%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -4.3% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 57.4% of revenue deployed · 59% of spending went to programs
  • Governance: 0 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $114K in reported program spending
  • Leadership: top reported pay $45K · 8 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2018 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 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: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.