Ogden Friends of Acoustic Music-OFOAM

Nonprofit profile at a glance

EIN
272564950
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Ogden, UT, USA
Phone
8013919182
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Official website

Reported finances

Revenue
$523,011
Expenses
$546,865
Assets
$164,004
Liabilities
$0

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

Leadership & pay

9 people listed

People named in this filing

  • Michelle Tanner (Executive Dir.)
  • Reba Nissen (Co-Director)
  • Carrie Roberts (Director)

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

OFOAMs mission is to improve the quality of life through music. OFOAM achieves our mission by:1.Providing and promoting community with live traditional and contemporary multicultural music2.Provide educational, musical opportunities for all, with a focus on youth and underserved audiences3.Attract visitors from outside the region and help develop Weber County and Ogden as destinations for first class arts events and recreation

What it reported doing in 2025

Da de los Muertos en Ogden (October 12, 2025): The 5th Annual Da de los Muertos en Ogden (DDLM) is a cultural celebration organized by and for the Hispanic/Latinx community. In its fifth year, OFOAM continued its mission to educate and inspire through music, dance, and visual arts by partnering with the Ogden School District, LUPEC (Latinos United Promoting Education & Civic Engagement), and the Mexican Consulate to present premier Latin artists. OFOAM provided comprehensive event support, including marketing, venue rental, production (sound, lights, and backline), and artist logistics (fees, lodging, and transportation). Additionally, OFOAM planned an educational outreach concert for Ogden and Weber School District students on October 9th, featuring a lecture-demonstration format, but it was unfortunately cancelled. The OFOAM planning committee also coordinated the Ogden School District Art & Music Showcases, community altars, a car show, a mercadito, and local food vendors.

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

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 80
  • Accountability: 6
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.1%; rating input score 98
  • Program expense ratio: 93.9%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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; 6th 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: -4.6%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 14.1% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 98.1% of revenue deployed · 93.9% of spending went to programs
  • Governance: 0 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $513K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2016 to 2025
  • 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.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.