Lebanon Performing Arts Association
Nonprofit profile at a glance
- EIN
- 933443557
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Monroe, OH, USA
- Phone
- 9373211640
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Performing Arts Organizations
Reported finances
- Revenue
- $60,278
- Expenses
- $54,930
- Assets
- $26,441
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Amanda Clark (President)
People named in this filing
- Sondra Washum (Secretary)
- Amy Niswonger (Treasurer)
- Amanda Clark (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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
At LPAA, we are a non-profit 501(c)3 organization, dedicated to nurturing the vibrant performing arts community in and around Lebanon, Ohio. Our mission is simple: to support and enrich the lives of young artists by providing them with opportunities to explore and develop their talents.
What it reported doing in 2025
The LPAA supports the Lebanon Little Arrows, Lebanon Color Guard, and Lebanon Winter Guard, providing performing arts opportunities for children through fundraising support. Currently supports approximately 50 children.
Operating model
- Revenue model
- Other-operating. 80% of the money available for current operations came from other operating revenue.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 82
- Sustainability: 51
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.8%; rating input score 75
- Program expense ratio: 82.1%; rating input score 82
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 8.9%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 0.48; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 74.8% of revenue deployed · 82.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $45K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- 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 — Sustainability: Total-asset coverage ratio scored 31/100.
- Review — Sustainability: Operating margin scored 59/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.