Linton Incorporated

Nonprofit profile at a glance

EIN
311401052
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
5139195251
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$532,509
Expenses
$490,620
Assets
$2,860,167
Liabilities
$50,751

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JULIE EUGENIO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ELIZABETH WESTWOOD (EDUCATION DIRECTOR): $93,800 total reported compensation
  • JULIE EUGENIO (EXECUTIVE DIRECTOR): $79,055 total reported compensation

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

Overview

Mission

Linton incorporated (d/b/a "linton chamber music") provides extraordinary musical experiences in intimate settings to enrich lives and inspire generations throughout greater cincinnati.

What it reported doing in 2024

The linton chamber music and encore! Linton series connect people through transcendent concerts that create a shared sense of humanity. Performances are held in acoustically warm, intimate settings by world-class musicians.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.8%; rating input score 93
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $7.92 raised per $1 spent on fundraising; rating input score 30; 30th 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 7.9%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 5.83; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 35.2%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 18.8% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 11% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 92.8% of revenue deployed · 82.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $405K in reported program spending
  • Leadership: top reported pay $94K · 14 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.