International Guild of Miniature Artisans Ltd

Nonprofit profile at a glance

EIN
161447318
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Hollywood, FL, USA
Phone
8007114462
Rating
82
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$672,578
Expenses
$612,059
Assets
$443,239
Liabilities
$70,585

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

Leadership & pay

19 people listed

Executive titles in this filing

  • Cindy Adams (3rd Vice President)
  • Peggy Tyler (1st Vice President)
  • Tim O'Dell (2nd Vice President)

Highest reported compensation

  • Sophia Harris (Guild Administrator): $33,912 total reported compensation
  • Jeanette Anderson (Guild School Director): $16,000 total reported compensation
  • Linda Zechel (Guild Show Director): $15,000 total reported compensation

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

Overview

Mission

To promote fine miniatures as an art form; to increase awareness and appreciation of high-quality workmanship through public education; to recognize and honor qualified artisans and encourage work of highest quality; to encourage the development of new artisans; to serve interests of artisans and non-artisans.

What it reported doing in 2024

Guild study program - education of members in the fine art of creating miniatures, to encourage the development of new artisans, to raise awareness and appreciation of high-quality workmanship.

Operating model

Revenue model
Earned-program. 92% 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

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: 76
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 87.5%; rating input score 87
  • Fundraising efficiency: $8 raised per $1 spent on fundraising; rating input score 31; 31st 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: Limited

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: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 9.3%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 87.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $535K in reported program spending
  • Leadership: top reported pay $34K · 19 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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: 5 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.