Massachusetts Music Educators Association Inc

Nonprofit profile at a glance

EIN
510147238
IRS 990 coverage
2018–2021
Forms available
Form 990 2021, Form 990-T 2021
Location
Needham, MA, USA
Phone
7814498410
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Official website

Reported finances

Revenue
$443,827
Expenses
$401,199
Assets
$309,614
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • CECIL ADDERLEY (PAST PRESIDENT)
  • ANTHONY BEATRICE (PRESIDENT ELECT)
  • HEATHER COTE (PRESIDENT)
  • MICHAEL LACAVA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHAEL LACAVA (EXECUTIVE DIRECTOR): $21,933 total reported compensation
  • NOREEN DIAMOND BURDETT (ASSOCIATE EXECUTIVE DIRECT): $14,622 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Advocate and promote the advancement of music educators

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
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 - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 90
  • Accountability: 75
  • Sustainability: 45
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.8%; rating input score 64
  • Program expense ratio: 70.6%; rating input score 71
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 23rd 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: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.6%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -42.4% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -34.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -8.4% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 63.8% of revenue deployed · 70.6% of spending went to programs
  • Governance: 14 of 16 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $283K in reported program spending
  • Leadership: top reported pay $22K · 18 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2018 to 2021
  • 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.

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: 4 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.