Shine Youth Fund

Nonprofit profile at a glance

EIN
814348679
IRS 990-EZ coverage
2018–2020
Forms available
Form 990-EZ 2020, Form 990-N 2016
Location
Spokane, WA, USA
Phone
5092636828
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Performing Arts Schools

Reported finances

Revenue
$18,155
Expenses
$29,356
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JERRY HIGBEE (President)
  • CINDY MCHARGUE (Vice President)

People named in this filing

  • JERRY HIGBEE (President)
  • CINDY MCHARGUE (Vice President)
  • CINDA WEITZ (Secretary)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Shine Youth Fund provides educational opportunities in the arts to children in Spokane through scholarships and accessible programs.

What it reported doing in 2020

Shine Art Center offers a reduced tuition program for families based on income with more that 30 Spokane families accessing this program in current classes.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 82
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90%; rating input score 90

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -61.7%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 20.3%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -60.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -60.8% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -68% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $26K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2018 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.