Highview Arts Inc

Nonprofit profile at a glance

EIN
872002355
IRS 990-EZ coverage
2022–2023
Forms available
Form 990-EZ 2023, Form 990-N 2023
Location
Louisville, KY, USA
Phone
8122193100
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$53,167
Expenses
$59,282
Assets
$17,784
Liabilities
$360

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • TAYLOR TORSKY (PRESIDENT)

People named in this filing

  • TAYLOR TORSKY (PRESIDENT)
  • LESLIE WITTEN (SECRETARY)
  • CHUCK CRAWFORD (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-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A volunteer driven, community arts-based organization providing opportunities for artistic expression through performance, design, visual arts, and more.

What it reported doing in 2023

See attached statement of program service accomplishments

Operating model

Revenue model
Earned-program. 61% 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.8%; rating input score 32
  • Program expense ratio: 28.6%; rating input score 29

Transparency & Controls

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

Sustainability

  • Operating margin: -11.5%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: -35% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -24.5% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 31.8% of revenue deployed · 28.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 32/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.