Hi-desert Playhouse Guild Inc

Nonprofit profile at a glance

EIN
237425816
IRS 990 coverage
2014–2014
Forms available
Form 990 2014
Location
Joshua Tree, CA, USA
Phone
7603663777
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$152,160
Expenses
$101,688
Assets
$1,057,012
Liabilities
$27,451

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Jarrod Radnich (President)

People named in this filing

  • Kathleen Radnich (Secretary)
  • Jarrod Radnich (President)
  • James Lawless (Treasurer)

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

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The specific and primary purpose for which this corporation is formed is to operate a Cultural Center that provides venues, support facilities, funding, promotion, leadership, organization, innovation, education, and other resources for programs and productions whose focus is on the aesthetic arts including the dramatic, musical, visual, and other forms of artistic expression. The general purposes of this corporation includes contracting for the desired and necessary facilities and services to achieve its primary purpose and those detailed in the by-laws, such as the maintaining of a playhouse, the securing of Directors, and the securing of scripts, securing of halls, the selling of tickets and programs, and the producing of plays, drama productions, musical affairs, lectures, concerts, educational programs, music-related wellness programs and youth programs, and for the furtherance of said or related activities.

What it reported doing in 2014

Music enrichment programs for adults--Joshua Tree Philharmonic (community orchestra) and Strings Conservatory. Joshua Tree Philharmonic: Led by Maestro and arranger Jarrod Radnich (as a volunteer), the orchestra has held two sessions held each fiscal year. One session runs from September through mid December and the other runs from mid February through mid May. Both sessions conclude with a ticketed public concert series. Orchestra members are accepted with a wide variety of skills and instruments, which is made possible by Radnich's specially-orchestrated arrangements designed with as many parts as needed to include all members. Concert proceeds are used to purchase instruments (such as tympani drums), music stands and chairs, uniforms, concert chairs, provide music scholarships and more, in addition to payment of program expenses (royalties, licenses, cleaning, music, overhead, etc.). Concert proceeds are included in the music concert sales on this tax return.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 62
  • Sustainability: 82
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.7%; rating input score 61
  • Program expense ratio: 90.9%; rating input score 91
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 18th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 10.39; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 60.7% of revenue deployed · 90.9% of spending went to programs
  • Governance: 3 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $92K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.