Garage Cultural

Nonprofit profile at a glance

EIN
453952984
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Detroit, MI, USA
Phone
3134757414
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$503,479
Expenses
$316,172
Assets
$1,417,801
Liabilities
$8,007

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Amelia Duran (Executive Director)
  • Vania Ruiz (President)
  • Gabriel Herrera-Duran (Vice President)

Highest reported compensation

  • Amelia Duran (Executive Director): $24,000 total reported compensation
  • Gabriel Herrera-Duran (Vice President): $16,078 total reported compensation

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

Overview

Mission

To create and operate a self-sustaining hub that will fulfill its vision of providing a variety of artistic outlets, cultural and community events, and educational programming for residents and members

What it reported doing in 2024

Southwest fest- annual community arts and cultural event celebrating local artists, musicians, and other performers

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 92
  • Accountability: 50
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.1%; rating input score 40
  • Program expense ratio: 63.9%; rating input score 64
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 37.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 4.48; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 28.7% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 19% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 31% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 40.1% of revenue deployed · 63.9% of spending went to programs
  • Governance: 4 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $202K in reported program spending
  • Leadership: top reported pay $24K · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 29/100.