Intl L Frank Baum & All Things Oz Historical Foundation
Nonprofit profile at a glance
- EIN
- 463196967
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Chittenango, NY, USA
- Phone
- 3156877772
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Remedial Reading, Reading Encouragement
Reported finances
- Revenue
- $132,617
- Expenses
- $116,092
- Assets
- $1,368,167
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Marc Baum (President)
- Monica Kinner (Vice President)
- Dennis Kulis (Past President)
Highest reported compensation
- Allison Lehr (Museum Manager): $46,800 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 purposes or objects for which this organization exists are to educate the public in the writings of L. Frank Baum and other Oz authors; promote research about authors illustrators and other works related to Oz; encourage original writing and other forms of expression about Oz; and honor Oz creator L. Frank Baum his works and his life.
What it reported doing in 2024
We operate the annual Oz-Stravaganza Festival. We have over 30,000 people who come to the area to celebrate the Oz Universe. We bring in special guests and do lectures educational experiences at the museum. We also host a coloring contest costume contest writing contest and local performers on stage.
Operating model
- Revenue model
- Other-operating. 62% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 26
- Transparency & Controls: 81
- Accountability: 88
- Sustainability: 67
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27.5%; rating input score 28
- Program expense ratio: 31.5%; rating input score 31
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 3rd 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; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 12.5%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 11.79; rating input score 91; 91st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 40.3%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 23.1% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 31.5% per year; rating input score 100; 92nd percentile among comparable filings
Details
- Where the money goes: 27.5% of revenue deployed · 31.5% of spending went to programs
- Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $37K in reported program spending
- Leadership: top reported pay $47K · 10 people listed
- Consistency: 43 of 45 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 2 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.
- High — Financial Efficiency: Mission deployment rate scored 28/100.
- Moderate — Financial Efficiency: Program expense ratio scored 31/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 6/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule M noncash within contributions did not reconcile in the filed values.