Josephy Center for Arts and Culture

Nonprofit profile at a glance

EIN
460685338
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Joseph, OR, USA
Phone
5414320505
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$768,338
Expenses
$717,344
Assets
$2,631,164
Liabilities
$3,928

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

Leadership & pay

12 people listed

Executive titles in this filing

  • NANCY KNOBLE (President)
  • JOAN GILBERT (Vice President)

Highest reported compensation

  • CHERYL COUGHLAN (Executive Dir.): $70,000 total reported compensation

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

Overview

Mission

The josephy center for arts and culture (jcac) is a gathering place to celebrate, promote and inspire arts and culture for all wallowa county residents and visitors. Jcac exists to: enrich and elevate the lives of residents and visitors by offering them access to fine art, outlets for creative expression, opportunities for meaningful social connection, and a deeper understanding of the history and heritage of eastern Oregon and its original, plateau tribal inhabitants. Inspire and celebrate emerging and experienced artists, performers, artisans, scholars, students and educators. Act as an incubator for new works of art, plays, literature, dance and music to build relationships with nez perce artists and elders and provide a safe space for them to share their tribal art, history, and culture.

What it reported doing in 2024

Workshops - we offer interesting events, programs and creative art instruction for students of all ages. Workshops include protography, wood carving, ceramic arts, bronze sculpture and more.

Operating model

Revenue model
Donor-supported. 61% 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 a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.2%; rating input score 65
  • Program expense ratio: 68.4%; rating input score 68
  • Fundraising efficiency: $4.88 raised per $1 spent on fundraising; rating input score 17; 17th 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: 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: 6.6%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 3.67; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 9.8%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 15.5% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 31.4% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 65.2% of revenue deployed · 68.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $491K in reported program spending
  • Leadership: top reported pay $70K · 12 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 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 17/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.