Federation of United States Teachers and Adjudicators of Highland Dancing

Nonprofit profile at a glance

EIN
930933775
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Birmingham, MI, USA
Phone
2483792399
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Dance

Reported finances

Revenue
$401,326
Expenses
$363,795
Assets
$590,936
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Fred DeMarse (President)
  • Jennifer Hastings (Vice President)

People named in this filing

  • Fred DeMarse (President)
  • Jennifer Hastings (Vice President)
  • Kira VanSteenkiste (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization was formed to promote and nurture the tradition and heritage of Scottish Highland dancing in the United States by providing opportunities for the professional development of teachers and adjudicators and by creating a rewarding environment for dancers and by sponsoring the United States Inter-regional Highland Dancing Championship USIR

What it reported doing in 2024

Encouraged excellence in the highest levels of Highland dancing by overseeing competitions and providing a series of regional championships culminating in a United States championship event including opportunities to enhance regional contacts competitions and professional development.

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 91% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 66
  • Accountability: 76
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83%; rating input score 83
  • Program expense ratio: 91.5%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 9.7%; rating input score 10; 38th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: 9.4%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 25.3% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 18.1% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 83% of revenue deployed · 91.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $333K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • 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 — Transparency & Controls: Grant itemization coverage scored 10/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.