Hoffman Center

Nonprofit profile at a glance

EIN
201691293
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Manzanita, OR, USA
Phone
5033683846
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$455,805
Expenses
$388,677
Assets
$1,525,226
Liabilities
$26,389

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

Leadership & pay

11 people listed

Executive titles in this filing

  • India Downes-LeGuin (Executive Director)
  • Janice Slonecker Berman (President)
  • Terri Desaro (Vice-President)

Highest reported compensation

  • India Downes-LeGuin (Executive Director): $77,642 total reported compensation

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

Overview

Mission

Hoffman Center for the Arts provides opportunities for artistic and cultural access, education, exploration and collaboration.

What it reported doing in 2025

The Hoffman Center for the Arts offered six programs in 2025 to a vibrant, engaged community where the arts are integrated into the lives of residents and visitors (both students of various expertise levels and instructors) alike.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.5%; rating input score 61
  • Program expense ratio: 70.1%; rating input score 70
  • Fundraising efficiency: $20.65 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 14.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 3.92; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 20%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 17.4% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 61.5% of revenue deployed · 70.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $272K in reported program spending
  • Leadership: top reported pay $78K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.