Hill Country Arts Foundation

Nonprofit profile at a glance

EIN
741444284
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Ingram, TX, USA
Phone
8303675121
Rating
86
Verdict
STRONG
Rating confidence
Standard
Sector
Arts Council/Agency

Official website

Reported finances

Revenue
$651,608
Expenses
$685,311
Assets
$3,250,149
Liabilities
$10,869

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • SARAH DEROUSSEAU (EXECUTIVE DIRECTOR)
  • DAVID HOWARD (PRESIDENT)
  • DAVID McCORMICK (1ST VICE PRESIDENT)
  • AMY BEST (2ND VICE PRESIDENT)

Highest reported compensation

  • SARAH DEROUSSEAU (EXECUTIVE DIRECTOR): $60,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Hill Country Atrs Foundation is to provide a center for the arts that promotes education and community involvement in the arts.

What it reported doing in 2024

Annually, HCAF serves over 24,000 people of all ages and utilizes over 400 volunteers. The performing arts department produces seven community theatre productions each year utilizing the foundations 722-seat outdoor amphitheater on the banks of the Guadalupe river, the Smith-Ritch Pointe Theatre, and the intimate 150-seat Elizabeth Huth Coates indoor theatre. Artists and craftspeople of all media teach and learn in the Foundations 1900 square foot fine arts gallery and adjoining creekside studios, the Duncan/Mcashan visual arts center. The Center houses two specialty facilities a studio with three presses for hand pulled prints, and a ceramics studio with multiple kilns and raku firing equipment. the department annually holds educational workshops for artists of all ages.

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 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.4%; rating input score 93
  • Program expense ratio: 84.4%; rating input score 84
  • Fundraising efficiency: $8.9 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

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: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.2%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 4.74; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 8.8%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 93.4% of revenue deployed · 84.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $579K in reported program spending
  • Leadership: top reported pay $60K · 13 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.