Sandusky Artisans Cooperative

Nonprofit profile at a glance

EIN
341837735
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2014
Location
Sandusky, OH, USA
Phone
4196219377
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$1,040,363
Expenses
$945,554
Assets
$1,704,377
Liabilities
$266,833

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

Leadership & pay

8 people listed

Executive titles in this filing

  • CAROL REIMAN (PRESIDENT)

Highest reported compensation

  • MARY SUPINA (CO-DIRECTOR): $89,497 total reported compensation
  • JOEY SUPINA (DIRECTOR): $63,485 total reported compensation

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

Overview

Mission

Sandusky artisans cooperative (organization) is a peer supported, grass roots nonprofit corporation chartered in Ohio. Its purpose is to serve the needs of those battling substance-use issues and mental health disorders by providing free addiction services, 12 step programs, art-based recovery programs, and various other events supporting the recovery community.

What it reported doing in 2024

The majority of the organization's income is provided from grant contracts entered into with the alcohol, drug addiction & mental health services board of erie county (formerly the mental health and recovery board of erie and ottawa counties). The grants' terms run from july 1 through june 30 and are renewable annually by the board. The grants are cost reimbursement grants whereby the organization pays program expenses and applies for reimbursement from the board based upon approved budgets and the availability of funds.

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program revenue.
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 - 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: 68
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 52
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.9%; rating input score 74
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

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: 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 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.1%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 16.2%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 73.9% of revenue deployed · 81.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $770K in reported program spending
  • Leadership: top reported pay $89K · 8 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.