Godfrey Daniels

Nonprofit profile at a glance

EIN
231986385
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Bethlehem, PA, USA
Phone
6108672390
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$274,421
Expenses
$276,295
Assets
$77,175
Liabilities
$10,961

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

Leadership & pay

8 people listed

Executive titles in this filing

  • RAMONA LABARRE (EXECUTIVE DIRECTOR)
  • BRIAN MCCLOSKEY (BOARD PRESIDENT)
  • STAN BAKER (VICE PRESIDENT)

Highest reported compensation

  • RAMONA LABARRE (EXECUTIVE DIRECTOR): $40,000 total reported compensation

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

Overview

Mission

Development nbsp; and nbsp; promotion nbsp; of nbsp; community nbsp; awareness nbsp; of nbsp; interest nbsp; in nbsp; folk nbsp; music nbsp; and nbsp; folk nbsp; art

What it reported doing in 2024

Development and promotion of community awareness of interest in folk music and folk art.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.6%; rating input score 83
  • Program expense ratio: 82.1%; rating input score 82
  • Fundraising efficiency: $21.52 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.7%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 14.5%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 16.7% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 82.6% of revenue deployed · 82.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $40K · 8 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2018 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 — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.