Longview Act

Nonprofit profile at a glance

EIN
651218275
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Longview, TX, USA
Phone
9032367535
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$440,645
Expenses
$344,307
Assets
$677,715
Liabilities
$21,573

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • STEVEN COLLINS (PRESIDENT)
  • KRYSTLE SPATES (VICE PRESIDENT)
  • NATHANIEL OLSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • NATHANIEL OLSON (EXECUTIVE DIRECTOR): $58,768 total reported compensation
  • COURTNEY ALLISON (SECRETARY): $1,650 total reported compensation
  • STEVEN COLLINS (PRESIDENT): $1,300 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Changing lives through education, outreach and the performing arts.

What it reported doing in 2025

Paths: camps & classes program: the paths program delivered over 30 educational sessions, including seasonal theatre camps, weekly acting classes, specialty workshops (e.g., stage combat, improv, choreography), and our introductory "tots in the spot" for ages 2-5. In total, paths served approximately 350 unique students throughout the year, providing over 1,800 hours of direct instruction. Many classes culminated in showcase performances, offering an opportunity for family and community engagement.program objectives (short-term and long-term): paths is designed to offer accessible, developmentally appropriate arts education for youth of all ages and experience levels. The short-term goal is to foster creativity, confidence, and foundational theatre skills. Long-term, the program supports a pipeline of trained, passionate young artists who are prepared to participate in mainstage productions and eventually lead in artistic or educational settings.

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 99% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.6%; rating input score 48
  • Program expense ratio: 60.4%; rating input score 60
  • Fundraising efficiency: $33.44 raised per $1 spent on fundraising; rating input score 66; 66th 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; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.9%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.97; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 18.2%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 47.6% of revenue deployed · 60.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $208K in reported program spending
  • Leadership: top reported pay $59K · 11 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.