Mountain Home Arts Council Inc

Nonprofit profile at a glance

EIN
820431133
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Mountain Home, ID, USA
Phone
2085873706
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Performing Arts Organizations

Official website

Reported finances

Revenue
$89,332
Expenses
$99,401
Assets
$77,044
Liabilities
$516

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MILDRED MCNEAL (President)
  • BETTY ASHCRAFT (Vice President)
  • CHRIS DEVORE (EXECUTIVE DIRECTOR)

People named in this filing

  • MILDRED MCNEAL (President)
  • RACHEL CURRAN (Director)
  • FRANK MONASTERIO (Treasurer)

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

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

Overview

Mission

Organize performing, visual and literary art events.

What it reported doing in 2025

Presentation of events for local schools and the general public has exposed entire community to a wide variety of arts, including visual and performing arts.

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

STRONG - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 82
  • Accountability: 64
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: $26.08 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 87.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $87K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.