North Shore Center for the Performing Arts Foundation

Nonprofit profile at a glance

EIN
363926366
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Skokie, IL, USA
Phone
8476799501
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Centers

Reported finances

Revenue
$244,149
Expenses
$124,058
Assets
$931,647
Liabilities
$4,608

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

Leadership & pay

15 people listed

People named in this filing

  • Albert J Rigoni (Chairman)
  • Ann E Tennes (Vice Chairman)
  • John W Haben (Secretary)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The NSCPAF is organized to support the activities of the North Shore Center for the Performing Arts, located in Skokie, Illinois. The Foundation seeks funding for the Centers productions and presentations as well as the upkeep of its physical plant. NSCPAF appropriately stewards funds held for the benefit of the Center.

What it reported doing in 2024

Grants given to the NSCPAS

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

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

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 100
  • Accountability: 82
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43%; rating input score 43
  • Program expense ratio: 61.1%; rating input score 61
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.2%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 7.51; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 43% of revenue deployed · 61.1% of spending went to programs
  • Governance: 15 of 15 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $76K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 43/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.