Johnson Hall Inc

Nonprofit profile at a glance

EIN
010430677
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Gardiner, ME, USA
Phone
2075827144
Rating
70
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Theater

Reported finances

Revenue
$724,449
Expenses
$421,814
Assets
$4,522,454
Liabilities
$208,207

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Dan Burnes (President)
  • Patrick Wright (Vice President)

Highest reported compensation

  • Mike Miclon (Executive/Artistic Director): $69,816 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 create and inspire artistic excellent through the presentation of world-class entertainment and professional performing arts education and to drive cultural and economic growth for our community.

What it reported doing in 2024

Johnson Hall presents year-round local and national artist performances of theater dance music comedy etc. Our artists in the school's program brings performing artists into area schools at no cost to the school. Children are exposed to a wide range of artists including magicians, jugglers, comedians and more. For some children in our area this is their only exposure to live performing arts. Our free summer waterfront concert series provides an opportunity for people from all over the area to enjoy live music from a wide range of musical genres at no cost in Gardiner's Waterfront Park.

Operating model

Revenue model
Donor-supported. 94% 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.

The verdict

SUPPORTED - 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: 40
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.9%; rating input score 32
  • Program expense ratio: 55.2%; rating input score 55
  • Fundraising efficiency: $9.9 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th 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 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 41.8%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 10.72; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 16.6%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 15% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 21.1% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 31.9% of revenue deployed · 55.2% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $233K in reported program spending
  • Leadership: top reported pay $70K · 10 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 32/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.