Museum of Ceramics Foundation

Nonprofit profile at a glance

EIN
262710567
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2018
Location
East Liverpool, OH, USA
Phone
3303866001
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
History Museums

Official website

Reported finances

Revenue
$136,526
Expenses
$132,891
Assets
$1,051,635
Liabilities
$2,103

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

Leadership & pay

6 people listed

Highest reported compensation

  • MEGAN E COIL (KEY EMPLOYEE): $31,781 total reported compensation

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

Overview

Mission

Operate a ceramic museum in east liverpool, Ohio for the Ohio historical society (dba Ohio history connection).

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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.9%; rating input score 80
  • Program expense ratio: 67.4%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.7%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 7.91; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 23.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 79.9% of revenue deployed · 67.4% of spending went to programs
  • Governance: 0 of 6 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $90K in reported program spending
  • Leadership: top reported pay $32K · 6 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2013 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.