Oklahoma City Orchestra League Inc

Nonprofit profile at a glance

EIN
731318034
IRS 990 coverage
2009–2014
Forms available
Form 990 2014
Location
Oklahoma City, OK, USA
Phone
4056014245
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Nonmonetary Support N.E.C.*

Reported finances

Revenue
$228,503
Expenses
$259,537
Assets
$1,101,727
Liabilities
$1,691

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • JULIA HUNT (PRESIDENT)
  • DEANNA PENDLETON (PAST PRESIDENT)

People named in this filing

  • JULIA HUNT (PRESIDENT)
  • DEANNA PENDLETON (PAST PRESIDENT)
  • MARTHA PENDLETON (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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promotion of orchestral music

What it reported doing in 2014

The Oklahoma city orchestra league (league) supports the Oklahoma philharmonic society, inc. And related or successor orchestras

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 77% of its reported program spending out as grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 47
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.8%; rating input score 75
  • Program expense ratio: 62.8%; rating input score 63
  • Fundraising efficiency: $35.89 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

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: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -13.6%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 4.24; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: -45.6% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -5.8% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 74.8% of revenue deployed · 62.8% of spending went to programs
  • Governance: 18 of 18 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $163K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2009 to 2014
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.