Houston Metropolitan Dance Center Inc

Nonprofit profile at a glance

EIN
760470269
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Houston, TX, USA
Phone
7135226375
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$550,243
Expenses
$586,243
Assets
$17,208
Liabilities
$450,520

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Michelle K Smith (Executive Director)
  • Cecilia Winters-Morris (Treasurer President)

Highest reported compensation

  • Michelle K Smith (Executive Director): $40,579 total reported compensation

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

Overview

Mission

To enhance the quality of life for individuals and society through the instruction and performance of dance.

What it reported doing in 2024

Artistic: Made In Houston residency programming that supports and provides resources that foster the choreographic development of Houston based dance makers working in jazz modern and cultural dance forms as well as artists developing new contemporary forms. Programming includes both financial and physical support short and long term training creativeassistance mentorship rehearsal and performance space as well as community engagement opportunities.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 22
  • Sustainability: 16
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.5%; rating input score 82
  • Program expense ratio: 77.4%; rating input score 77
  • Fundraising efficiency: $120.73 raised per $1 spent on fundraising; rating input score 88; 88th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 11.1%; rating input score 11; 9th 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: Fail
    • 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: -6.5%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 26.18; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -4.2% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -8.3% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 82.5% of revenue deployed · 77.4% of spending went to programs
  • Governance: 1 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $454K in reported program spending
  • Leadership: top reported pay $41K · 12 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Independent voting board scored 11/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.