Pentwater Artisan Learning Center Inc

Nonprofit profile at a glance

EIN
383643955
IRS 990-EZ coverage
2010–2024
Forms available
Form 990-EZ 2024, Form 990-N 2013
Location
Pentwater, MI, USA
Phone
2318695323
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Job Training

Official website

Reported finances

Revenue
$88,928
Expenses
$72,738
Assets
$421,905

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DARRYL MASSA (PRESIDENT)

People named in this filing

  • DARRYL MASSA (PRESIDENT)
  • JAMES CRUM (DIRECTOR)
  • JAMES MIZE (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To transfer knowledge from artisans to other artisans and those with little experience who have the desire to learn new crafts. These groups can work at their specialties in a safe, clean, healthy environment; using safe, depenable equipment in a responsible manner. All of this will be accomplished through mentoring and partnership.

What it reported doing in 2024

Mentor & instruct members with free classes in the skills of woodworking and glass arts; approximately 250 members and 65 student members

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 82
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.2%; rating input score 81
  • Program expense ratio: 98.1%; rating input score 98

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 18.2%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 5.8; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 81.2% of revenue deployed · 98.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $71K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Sustainability: Officer compensation ratio scored 56/100.