Lehrerdance Inc

Nonprofit profile at a glance

EIN
392071850
IRS 990 coverage
2013–2016
Forms available
Form 990 2016, Form 990-EZ 2012
Location
Tonawanda, NY, USA
Phone
8474042148
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Dance

Official website

Reported finances

Revenue
$275,031
Expenses
$300,101
Assets
$3,046
Liabilities
$10,798

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • FRANK CICCIA (PRESIDENT)

Highest reported compensation

  • JON LEHRER (FOUNDER/ARTISTIC DIRECTOR): $25,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a quality dance-arts experience for diverse audiences of all ages and backgrounds, both nationally and internationally.

What it reported doing in 2016

Provided quality dance-arts experience to diverse audiences of all ages and backgrounds, both nationally and internationally.

Operating model

Revenue model
Donor-supported. 97% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.5%; rating input score 93
  • Program expense ratio: 84.8%; rating input score 85
  • Fundraising efficiency: $71.9 raised per $1 spent on fundraising; rating input score 85; 85th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: -9.1%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 3.54; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 8.3%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 16.2% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 92.5% of revenue deployed · 84.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $254K in reported program spending
  • Leadership: top reported pay $25K · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2013 to 2016
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.