Learning Through Art

Nonprofit profile at a glance

EIN
311367751
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
5132426028
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$193,739
Expenses
$266,914
Assets
$79,201
Liabilities
$51,007

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Kathy Wade-Jenkins (CEO)

Highest reported compensation

  • Kathy Wade-Jenkins (CEO): $52,451 total reported compensation

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

Overview

Mission

Learning Through Art, Inc. is dedicated to providing quality performing arts programs in support of arts integrated education, literacy, community development and engagement encouraging multi-cultural awareness and understanding.

What it reported doing in 2024

Books Alive for Kids!- Performing arts literacy program targeting pre-K through third grade students making books come alive through sight, sound and touch. The program's goal to engage, empower and educate, encourages students to read by experiencing hands-on crafts, music, theater performances on a myriad of topics and themes pertinent to preparing children for success by reading in our global community.

Operating model

Revenue model
Donor-supported. 96% 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: 43
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 11
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.5%; rating input score 48
  • Program expense ratio: 35.2%; rating input score 35
  • Fundraising efficiency: $10.64 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -37.8%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.64; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 19.7%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 48.5% of revenue deployed · 35.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $94K in reported program spending
  • Leadership: top reported pay $52K · 7 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 48/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.