Hart Community Performing Arts Association

Nonprofit profile at a glance

EIN
832835097
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Hart, MI, USA
Phone
2312332864
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Music

Reported finances

Revenue
$82,488
Expenses
$74,461
Assets
$98,338

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • BARBARA ALTLAND (BOARD PRESID)
  • JOAN LUNDBORG (BOARD VP & S)
  • GLENN BEAVIS (BOARD TREASU)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To encourage the appreciation, study, and performance of musical arts; to provide musical performances inclusive of concerts and theatrical events to members of our immediate and surrounding counties, and to provide local high school and middle school students with an introduction to forms of music and theater that they would generally not otherwise have the opportunity to be exposed to.

What it reported doing in 2025

7 of 7 planned concerts and student educational events were executed during this fiscal year. Approximately 2000 persons benefitted from attending the concerts and about 3250 high school and middle school students benefitted from pre-concert workshops.

Operating model

Revenue model
Earned-program. 88% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 82
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.2%; rating input score 90
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 9.7%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 90.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $74K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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 — Sustainability: Total-asset coverage ratio scored 55/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.