Long X Arts Foundation

Nonprofit profile at a glance

EIN
813901456
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-T 2024
Location
Watford City, ND, USA
Phone
7017708659
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$465,178
Expenses
$289,104
Assets
$362,766
Liabilities
$3,001

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

Leadership & pay

9 people listed

Executive titles in this filing

  • BROOKE BRAUNBERGER (PRESIDENT)
  • MARIA BORKOWSKI (VICE PRESIDENT)
  • JESSIE VEEDER SCOFIELD (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JESSIE VEEDER SCOFIELD (EXECUTIVE DIRECTOR): $66,000 total reported compensation
  • JAN DODGE (BOARD MEMBER): $4,741 total reported compensation

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

Overview

Mission

Support the North Dakota council on the arts mission in North Dakota; promote local artists and entertainers; and develop unique programming and educational opportunities for the community and youth in the following areas: dance, music, writing, theater and arts. Support and execute arts-based special events.

What it reported doing in 2024

Facilitate multiple events such as a concert series as well as present, deliver, and promote local artists and their work to the community of watford city and surrounding mckenzie county. Another event is missoula children's theatre experience and performance. Opportunity to bring out of state theatre experience to youth in watford city culminating in live performances featuring youth from the community.

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

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 86
  • Accountability: 69
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.9%; rating input score 57
  • Program expense ratio: 99.6%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 37.9%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 1.25; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 24.5%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 24.5% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 26.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 24.6% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 56.9% of revenue deployed · 99.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $288K in reported program spending
  • Leadership: top reported pay $66K · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.