Moving Miracles Inc

Nonprofit profile at a glance

EIN
161582672
IRS 990 coverage
2012–2013
Forms available
Form 990 2013
Location
West Seneca, NY, USA
Phone
7166561321
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Dance

Official website

Reported finances

Revenue
$169,159
Expenses
$198,290
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SHEILA M DOLLAS (EXECUTIVE DIRECTOR/VP)
  • MICHAEL O'CONNOR (PRESIDENT)

Highest reported compensation

  • SHEILA M DOLLAS (EXECUTIVE DIRECTOR/VP): $59,521 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Moving miracles is a program committed to assisting individuals with special needs (defined as any individual of any age who is mentally and/or physically challenged, who could not otherwise participate in a regular program due to their disability) by developing their highest potential through a kinesthetic approach combining dance, creative movement, music, props, and rhythm ultimately inspiring self expression, self esteem, and socialization. The program includes a performace at the end of the annual program whereby the family and community are invited. The dance program also includes social dance events for the clients and friends or family members. The dance program recruits volunteers from local colleges who are studying special education, physical therapy, occupational therapy, speech therapy, and dance. Classes with individuals who are non-ambulatory require a one-to-one volunteer ratio.

What it reported doing in 2013

Dance program for special needs individuals

Operating model

Revenue model
Earned-program. 63% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.6%; rating input score 83
  • Program expense ratio: 70.3%; rating input score 70
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 24th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 30%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -27.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 82.6% of revenue deployed · 70.3% of spending went to programs
  • Governance: 10 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $139K in reported program spending
  • Leadership: top reported pay $60K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 2 filing years from 2012 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.