Modoc County Arts Council Inc

Nonprofit profile at a glance

EIN: 942861408
IRS 990-EZ coverage: 2022–2024
Forms available: Form 990-EZ 2024, Form 990-N 2020
Location: Alturas, CA, USA
Rating: 71
Verdict: SUPPORTED
Rating confidence: Moderate

Reported finances

Revenue: $64,065
Expenses: $67,702
Assets: $47,936

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

Leadership & pay

12 people listed

Executive titles in this filing

KRISTIN CHAMBERS (President & CEO)
MICHELLE RAY (CEO)

People named in this filing

KEN FRANKLIN (Treasurer)
WILLY HAGGE (Trustee)
KRISTIN CHAMBERS (President & CEO)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The organization's mission is to support the development of artists and programs that inspire & bring forth appreciation for artistic culture.

What it reported doing in 2024

Arts in education is a program that provides art supplies and instruction to further artistic education and skills.

Operating model

Revenue model: Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model: Direct operator. The filing allocates 88% 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. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

Financial Efficiency: 55
Transparency & Controls: 100
Sustainability: 28
Growth: 40

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 56.2%; rating input score 56
Program expense ratio: 53.2%; rating input score 53

Transparency & Controls

Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
Major donor itemization: Yes; rating input score 100

Sustainability

Operating margin: -5.7%; rating input score 35; 35th percentile among comparable filings
Total-asset coverage ratio: 0.71; rating input score 37; 37th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 38.5%; rating input score 4; 4th percentile among comparable filings

Growth

Program expense growth: 36.6% per year; rating input score 100; 90th percentile among comparable filings
Revenue growth: -0.3% per year; rating input score 0; 50th percentile among comparable filings
Asset growth: -14.8% per year; rating input score 0; 13th percentile among comparable filings

Details

Where the money goes: 56.2% of revenue deployed · 53.2% of spending went to programs
Governance: Filed governance answers
Accomplishments: 4 filed program accomplishments · $36K in reported program spending
Leadership: top reported pay $0 · 12 people listed
Consistency: 7 of 7 current checks pass
Schedules: 3 filed schedules
Filing history: 3 filing years from 2022 to 2024
Contacts: How to reach this organization
Money network: 2 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.

Review — Financial Efficiency: Mission deployment rate scored 56/100.
Review — Financial Efficiency: Program expense ratio scored 53/100.
High — Growth: Revenue growth scored 0/100.
Moderate — Sustainability: Operating margin scored 35/100.
Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Officer compensation ratio scored 4/100.