Heartland Winter Arts Association
Nonprofit profile at a glance
- EIN
- 205451915
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- Boys Town, NE, USA
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts, Cultural Organizations - Multipurpose
Reported finances
- Revenue
- $60,166
- Expenses
- $53,205
- Assets
- $23,164
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Jayson Ross (President)
- Graham Leavell (Vice President)
People named in this filing
- Jayson Ross (President)
- Brian Cotner (Secretary)
- Graham Leavell (Vice President)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Heartland Winter Arts Association's primary exempt purpose is to provide an educational environment to promote color guard, winter guard, indoor percussion, and winds for performers, instructors, and communities. HWAA organizes competitions and performance opportunities for member units and provides educational opportunities for member directors and staff. Performance opportunities help to promote teamwork, sportsmanship, self-esteem, and positive experiences that are valuable to each participant for a lifetime. HWAA is a recognized circuit of Winter Guard International (WGI).
What it reported doing in 2024
During the 2025 season running January 2025 to March 2025, HWAA organized 6 events including championships. A total of 45 teams from 25 schools and organizations participated in HWAA events. HWAA estimates over 600 individual students and young adults were given performance opportunities through these events.
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 97% 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. 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: 87
- Transparency & Controls: 82
- Sustainability: 53
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83%; rating input score 83
- Program expense ratio: 93.8%; rating input score 94
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 11.6%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 0.44; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 83% of revenue deployed · 93.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $50K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- 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.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.