Kop Art Inc

Nonprofit profile at a glance

EIN: 133591981
IRS 990-EZ coverage: 2009–2017
Forms available: Form 990-EZ 2017
Location: Encino, CA, USA
Phone: 9175890656
Rating: 48
Verdict: MIXED
Rating confidence: Moderate
Sector: Dance

Reported finances

Revenue: $49,681
Expenses: $52,935
Assets: $25,726

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

STEPHEN KOPLOWITZ (President)

People named in this filing

STEPHEN KOPLOWITZ (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dance theater programs

What it reported doing in 2017

Movement programs with bodyshift vsa Texas & with st olaf college

Operating model

Revenue model: Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 20
Transparency & Controls: 82
Sustainability: 25
Growth: 80

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 20%; rating input score 20
Program expense ratio: 18.8%; rating input score 19

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -6.5%; rating input score 33; 33rd percentile among comparable filings
Total-asset coverage ratio: 0.49; rating input score 30; 30th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 36.1%; rating input score 5; 5th percentile among comparable filings

Growth

Program expense growth: 9.2% per year; rating input score 100; 72nd percentile among comparable filings
Revenue growth: 17.9% per year; rating input score 100; 90th percentile among comparable filings
Asset growth: -16.6% per year; rating input score 0; 14th percentile among comparable filings

Details

Where the money goes: 20% of revenue deployed · 18.8% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $10K in reported program spending
Leadership: top reported pay $0 · 1 people listed
Consistency: 6 of 6 current checks pass
Schedules: 2 filed schedules
Filing history: 7 filing years from 2009 to 2017
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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

High — Financial Efficiency: Mission deployment rate scored 20/100.
High — Financial Efficiency: Program expense ratio scored 19/100.
Moderate — Sustainability: Operating margin scored 33/100.
Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Officer compensation ratio scored 5/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.