Garrett County Arts Council Inc
Nonprofit profile at a glance
- EIN
- 521181638
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Oakland, MD, USA
- Phone
- 3013346580
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts Council/Agency
Reported finances
- Revenue
- $553,757
- Expenses
- $531,547
- Assets
- $539,442
- Liabilities
- $249
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- STEPHANIE MURPHY (PRESIDENT)
Highest reported compensation
- KATHY BEACHLER (EXECUTIVE DI): $77,677 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Gcac's vision is for garrett county to have a vibrant and sustainable arts community for artists, their audiences, and the community at large. The arts connect our shared humanity, and transform individuals and our garrett county community and region. Gcac is committed to advancing and modeling equity, diversity, accessibility, and inclusion in all aspects of our programs and events, embracing equity and non-discrimination regardless of race, religious creed, color, age, gender expression, sexual orientation, class, language, and/or ability.
What it reported doing in 2024
Mart art's rural entrepreneurship professional development, workshops and community events: in september 2020, with funding support from both the Maryland state arts council and rural Maryland council, gcac implemented the strategically planned mart art: shared workspace in the oakland a&e district, an ada- accessible shared community workspace equipped with a variety of digital and traditional tools/processes and services that assist rural art entrepreneurs to flourish in the global digital based economy. The development of gcac's mart art program and spaces was both a timely response to the unpredicted covid-19 pandemic and an informed gcac organizational goal to respond to survey data and membership feedback indicating the need for technical assistance and resources to help overcome the lack of skills in digital platforms, production, marketing and business acumen necessary for expanding successful entrepreneurship. In addition to workspaces equipped with art supplies, community worktables, and gallery hanging systems for artists, entrepreneurs and community members to use, we have desktop computers, a 70" monitor for virtual meetings and events, ipads, a digital camera and lightbox to use for marketing and promotions, a packing station to ship products. Artists, educators and professionals are employed by gcac in a resource capacity increasing their personal economic development, so our rural artists, entrepreneurs and small businesses throughout the region are also being supported. The physical transformation occurred at 108 s. 2nd street, in the heart of the oakland a&e district. Construction began on february 24, 2021, with additional online, free programming offerings for the community starting in march 2021. Gcac's mart art project was both a timely response to the unpredicted covid-19 pandemic and an informed organizational goal to respond to survey data and membership feedback indicating the need for technical assistance and resources to help overcome the lack of skills in digital platforms, production, marketing and business acumen necessary for expanding successful entrepreneurship. Gcac staff and contracted professionals will provide key education and professional development services with the creation of additional needed employment opportunities for artists and professionals to participate in a resource capacity.
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 83% 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: 68
- Transparency & Controls: 74
- Accountability: 79
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.7%; rating input score 76
- Program expense ratio: 78.5%; rating input score 78
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 40.1%; rating input score 40; 27th 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: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 4%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 1.01; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
- Officer compensation ratio: 14.6%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: 13% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 10.1% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 13.4% per year; rating input score 100; 69th percentile among comparable filings
Details
- Where the money goes: 75.7% of revenue deployed · 78.5% of spending went to programs
- Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $417K in reported program spending
- Leadership: top reported pay $78K · 12 people listed
- Consistency: 30 of 31 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Transparency & Controls: Grant itemization coverage scored 40/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 47/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 24/100.