Gold Dust Orphans Inc

Nonprofit profile at a glance

EIN
043484835
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Dorchester Center, MA, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$338,053
Expenses
$372,543
Assets
$262,962
Liabilities
$5,257

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • SCOTT MARTINO (PRESIDENT)
  • RYAN LANDRY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RYAN LANDRY (EXECUTIVE DIRECTOR): $36,000 total reported compensation
  • TIM LAWTON (DIRECTOR): $4,525 total reported compensation
  • KIKI SAMKO (CLERK): $3,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To celebrate all forms of artistic expression (performance, music, dance, painting, scupture, etc.) by using the unifying power of comedic theater as our home base.

What it reported doing in 2018

The Organizations mission is to celebrate all forms of artistic expression (performance, music, dance, painting, sculture, poetry, etc.) by using the unifying power of comedic theater as our home base. Our goal is to transend all traditional gender, race, and faith biases by simply making people laugh.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 100
  • Accountability: 86
  • Sustainability: 29
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.7%; rating input score 96
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.2%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 11.8%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $357K in reported program spending
  • Leadership: top reported pay $36K · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2010 to 2018
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.