Sharp and Fine

Nonprofit profile at a glance

EIN
872483440
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
San Francisco, CA, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Dance

Reported finances

Revenue
$107,573
Expenses
$43,058
Assets
$136,866
Liabilities
$3,250

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Megan Kurashige (President and director)

People named in this filing

  • Katharine Hersh (Chair of the Board)
  • Megan Kurashige (President and director)
  • Shannon Kurashige (Treasurer and 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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sharp and Fines purpose is to present create and engage in dance and theatrical performances related arts education programs and other supportive activities and programs.

What it reported doing in 2025

Sharp & Fine premiered an immersive performance at Golden Gate Parks Japanese Tea Garden for 5 dancers and 3 musicians. The event was free and open to all garden visitors. We presented 6 performances over 2 days. Sharp & Fine also began developing a new evening-length work for 6 dancers 5 musicians and a composer that will premiere in October 2026.

Operating model

Revenue model
Donor-supported. 88% 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

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 100
  • Sustainability: 82
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.8%; rating input score 33
  • Program expense ratio: 81.9%; rating input score 82

Transparency & Controls

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

Sustainability

  • Operating margin: 60%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 3.18; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -23.5% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 35.4% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 32.8% of revenue deployed · 81.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $35K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.