Make Studio Art Program Inc

Nonprofit profile at a glance

EIN
271830644
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2016, Form 990-N 2011
Location
Baltimore, MD, USA
Phone
4436273502
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$415,931
Expenses
$411,691
Assets
$240,990
Liabilities
$139,719

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Abbie Flanagan (President, Board of Directors)
  • Leah Vogely (Vice President, Board of Directors)

Highest reported compensation

  • Jill Scheibler (Operations and Program Director): $62,556 total reported compensation
  • Stefan Bauschmid (Studio Manager): $47,240 total reported compensation
  • Cathy Goucher (Artist Services and Outreach Coordinator): $25,782 total reported compensation

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

Overview

Mission

Founded in 2010 with the mission of providing multi-modal arts programming to individuals with disabilities, Make Studio aims to put art and abilities to work throughout Baltimore and beyond to create more inclusive communities for all. We operate an inclusive art center and gallery in which we provide professional studio arts-programming for adults and youth with disabilities, and exhibitions, services, and arts experiences for the public at-large and wider arts community. Our mission today is to empower artists with disabilities as professionals with vision and voice in their community. We create opportunities for everyone to connect through art.

What it reported doing in 2025

Provided arts vocational training and art therapy services to 47 adult individuals with disabilities, as well as presented dozens of inclusive arts and outreach programs (e.g., workshops, exhibitions, community art-making events, etc.) to the wider community. Exhibited and marketed the artwork of participating artists, with the sales proceeds benefiting these individuals.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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: 75
  • Transparency & Controls: 85
  • Accountability: 84
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: $9.12 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.58; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 32.9%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 16.6% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 80.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $332K in reported program spending
  • Leadership: top reported pay $63K · 17 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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 — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.