Jamaica Plain Multicultural After School

Nonprofit profile at a glance

EIN
043244488
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Jamaica Plain, MA, USA
Phone
6175240818
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$715,597
Expenses
$850,404
Assets
$679,527
Liabilities
$224,981

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

Leadership & pay

11 people listed

Executive titles in this filing

  • RAY-RAY FARRALES (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RAY-RAY FARRALES (EXECUTIVE DIRECTOR): $89,501 total reported compensation

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

Overview

Mission

Empowering kids through expressive arts programming. We are a team of artists-as-teachers that facilitates brave spaces for kids to create, dream, and imagine radically. Together, we provide equitable arts access and foster collaborative exploration in intergenerational community.

What it reported doing in 2024

After-school arts education program jp kidsarts provided year-round multicultural arts education to youth ages 514 in jamaica plain, offering instruction in visual arts, music, dance, and theater. The program served 117 students across 10 schools centering play-based, asset-driven learning that honors the cultural identities of participants from diverse backgrounds.

Operating model

Revenue model
Earned-program. 83% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.4%; rating input score 78
  • Program expense ratio: 66%; rating input score 66
  • Fundraising efficiency: $4.27 raised per $1 spent on fundraising; rating input score 14; 14th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.8%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 14.8% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 78.4% of revenue deployed · 66% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $561K in reported program spending
  • Leadership: top reported pay $90K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2013 to 2024
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.