Justice Arts Coalition Inc

Nonprofit profile at a glance

EIN
842354002
IRS 990 coverage
2021–2022
Forms available
Form 990 2022, Form 990-EZ 2020
Location
Silver Spring, MD, USA
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$334,465
Expenses
$453,146
Assets
$445,543
Liabilities
$4,107

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Highest reported compensation

  • WENDY JASON (FOUNDING DIRECTOR): $69,052 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Justice arts coalition (jac) unites teaching artists, arts advocates, artists who are or have been incarcerated and their allies, harnessing the transformative power of the arts to reimagine justice

What it reported doing in 2022

Arts programming and artist engagement: 2022 saw the expansion of correspondarts, marylands first multi-disciplinary distance learning arts program to 75 participants within 5 facilities (from the previous years 21 participants in 2 Maryland facilities). Jac maintained its digital archive on our website featuring more than 280 portfolios of visual and written work, curated online galleries, interviews with artists, a national program directory, resource library, and blog posts by artists and advocates inside the outside of prison. Jac launched artsconnects us, a semi-annual newsletter mailed to network artists who are incarcerated. Jac additionally launched the recording project which, through recorded phone interviews, enables artists to contextualize their work in their own voices and contribute to public discourse. Jac organized 7 exhibitions with partner organizations this year, introducing 350+ works of more than 60 network artists to diverse new audiences.

Operating model

Revenue model
Donor-supported. 93% 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 total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 67
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.6%; rating input score 67
  • Program expense ratio: 49.2%; rating input score 49
  • Fundraising efficiency: $7.12 raised per $1 spent on fundraising; rating input score 29; 29th 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: 87.5%; rating input score 88; 23rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -35.5%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 49.8% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 35.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 52.8% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 66.6% of revenue deployed · 49.2% of spending went to programs
  • Governance: 7 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $223K in reported program spending
  • Leadership: top reported pay $69K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • High — Sustainability: Operating margin scored 9/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.