Positive Outcome Mentoring & Dance Inc

Nonprofit profile at a glance

EIN
465562168
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Silver Spring, MD, USA
Phone
2025738274
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Official website

Reported finances

Revenue
$237,831
Expenses
$238,943
Assets
$5,088
Liabilities
$6,200

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

Leadership & pay

5 people listed

Highest reported compensation

  • Latasha Casey (Founder and Director): $8,499 total reported compensation

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

Overview

Mission

Our mission is to provide an inclusive dance and mentoring program that is accessible and affordable to everyone regardless of their background or financial situation. We believe that dance has the power to create positive outcomes and develop important life skills and we want to share this gift with as many people as possible.

What it reported doing in 2024

The organization has a wide range of program service accomplishments. One of its main focuses is providing dance opportunities to its members. Through classes and workshops members of all ages and skill levels can improve their technique and express themselves through movement. In addition to dance opportunities the organization also provides social opportunities for its members to connect and form friendships. Performance opportunities are another key aspect of the organizations program service accomplishments. Members have the chance to showcase their talents at competitions parades and even at a professional NBA game. These performances not only allow members to show off their skills but also provide a sense of pride and accomplishment. Physical health is also a priority for the organization. Through dance and other physical activities members can improve their overall health and well-being. The organization also offers a summer camp where members can stay active and have fun during their break from school. Mentoring and volunteer opportunities are also available through the organization. Members have the chance to give back to their community through toy and clothing drives as well as other volunteer projects. Finally the organization provides exposure to the arts through events such as a free showing of the Nutcracker. This allows members and their families to experience the beauty and creativity of the arts without financial barriers. Overall the organizations program service accomplishments reflect its commitment to providing diverse and meaningful opportunities for its members to grow and thrive.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 9
  • Transparency & Controls: 75
  • Accountability: 26
  • Sustainability: 23
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10%; rating input score 10
  • Program expense ratio: 10%; rating input score 10
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd 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; 7th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -0.5%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 1.22; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 51.1% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 12.2% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: -26.5% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 10% of revenue deployed · 10% of spending went to programs
  • Governance: 0 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $24K in reported program spending
  • Leadership: top reported pay $8K · 5 people listed
  • Consistency: 32 of 41 current checks pass · 9 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 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.

  • High — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 10/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.