Passion Works

Nonprofit profile at a glance

EIN
822288880
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017
Location
Athens, OH, USA
Phone
7405923673
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Service Organizations and Activities

Official website

Reported finances

Revenue
$1,173,775
Expenses
$795,109
Assets
$644,754
Liabilities
$14,885

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MATT THOMSOM (PRESIDENT)
  • JAN MCGARRY (VICE PRESIDENT)
  • PATTY MITCHELL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • PATTY MITCHELL (EXECUTIVE DIRECTOR): $84,880 total reported compensation
  • SHIRLEY ANDERSON (CFO): $70,263 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A collaborative community art center encouraging people of all abilities to work and thrive within partnership celebrating the power of creativity, connection and purpose.

What it reported doing in 2024

Provide a training center where participants can learn and understand the Creative Abundance Model. Participants will leave with strategies to encourage similar programing that respond to their own unique opportunities in their communities. This model helps participants transform segregated institutional spaces and programing into vibrant community-centric places. The collaborative practice encourages connection, purpose and belonging for the individual artists with and without disabilities and the community at large.

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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 85
  • Accountability: 77
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69%; rating input score 69
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: $12.42 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 32.3%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 19.5%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 22% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 28.5% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 34.1% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 69% of revenue deployed · 80.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $639K in reported program spending
  • Leadership: top reported pay $85K · 10 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2018 to 2024
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.