Nassau-suffolk Performing Arts Ltd
Nonprofit profile at a glance
- EIN
- 113223416
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- East Islip, NY, USA
- Phone
- 5165362412
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Student Services, Organizations of Students
Reported finances
- Revenue
- $270,316
- Expenses
- $235,218
- Assets
- $250,859
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- STEVEN BEHR (EXECUTIVE DIRECTOR)
Highest reported compensation
- STEVEN BEHR (EXECUTIVE DIRECTOR): $28,000 total reported compensation
- JOEL LEVY (SECRETARY & TREASURER): $28,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Offering high quality educational and performance-based enrichment programs that foster musical capabilities in youth and providing culturally educational experiences for the public
Operating model
- Revenue model
- Membership-supported. 95% of the money available for current operations came from membership dues.
- 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
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 51
- Transparency & Controls: 90
- Accountability: 9
- Sustainability: 54
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 53.8%; rating input score 54
- Program expense ratio: 61.6%; rating input score 62
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 13%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 1.07; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 23.8%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 1% per year; rating input score 100; 35th percentile among comparable filings
- Revenue growth: 0.2% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: -0.9% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: 53.8% of revenue deployed · 61.6% of spending went to programs
- Governance: 0 of 2 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $145K in reported program spending
- Leadership: top reported pay $28K · 2 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Review — Financial Efficiency: Mission deployment rate scored 54/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- High — Sustainability: Officer compensation ratio scored 16/100.