Flower City Arts Center Inc

Nonprofit profile at a glance

EIN
161000729
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Rochester, NY, USA
Phone
5852441730
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts Education

Reported finances

Revenue
$1,076,458
Expenses
$1,080,872
Assets
$833,354
Liabilities
$145,558

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Kristin A Rapp (Executive Director)
  • Jen Perena (President)
  • Krista Niles (Vice President)

Highest reported compensation

  • Kristin A Rapp (Executive Director): $69,846 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Flower City Arts Center is a community-based not-for-profit organization that educates, encourages, and inspires all people to create and enjoy the visual arts, design and media. We embrace the fact that the arts elevate humanity, are naturally therapeutic, and provide tools for expression in the language of the heart, in a world that needs healing. Flower City Arts Center strives to create social change through arts, education, and creative entrepreneurship. We provide high quality arts programs to the most in-need people of our community.

What it reported doing in 2024

The Photography program offers a darkroom, professional lighting studio and cyanotype silver den. Also offered is Digital Media through computer design, photography, videography, editing, digital and audio production, animation, music production, and risograph printing. The Center serves young children all the way up to the oldest community members througout Rochester and the wider region.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.8%; rating input score 68
  • Program expense ratio: 67.4%; rating input score 67
  • Fundraising efficiency: $7.79 raised per $1 spent on fundraising; rating input score 30; 30th 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: 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.4%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 67.8% of revenue deployed · 67.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $728K in reported program spending
  • Leadership: top reported pay $70K · 7 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.