Side X Side Inc

Nonprofit profile at a glance

EIN
472078278
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Portland, ME, USA
Phone
2077757118
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$511,220
Expenses
$479,692
Assets
$460,735
Liabilities
$196,754

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BETH WILBUR VAN MIERLO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BETH WILBUR VAN MIERLO (EXECUTIVE DIRECTOR): $108,314 total reported compensation

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

Overview

Mission

To ignite academic excellence in education through comprehensive arts integration, bringing critical thinking, creativity, and innovation into the classroom through arts-based programs.

What it reported doing in 2024

We started offering community arts programming including the following: after-school art classes, oak street studios provides art classes for kids ages 6 and up at our studio. Classes meet once a week for three trimesters. Our projects are based in art history and children's literature. We use fine arts materials and students participate in an art show at the end of each class trimester.summer art camps, all summer camps are one week long, with ages 6-12 year olds. Each camp has up to 12 campers with an instructor and an assistant. Camps feature art making opportunities in a variety of mediums: painting, drawing, mixed media, sculpture, sewing, collage, etc. As well as field trips and playground outings. Students learn foundational skills and develop their own artistic style while creating beautiful art. Vacation week art camps, we offer art camps during the portland public schools february and april vacation weeks. Throughout the week, students work with a variety of materials including paint, fabric, recycled objects, and mixed media, all while developing their own unique artistic voice. At the end of the week, each student will leave with a collection of their own creations, new skills, and a deeper appreciation for the power of art.

Operating model

Revenue model
Donor-supported. 92% 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 a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.3%; rating input score 64
  • Program expense ratio: 66.9%; rating input score 67
  • Fundraising efficiency: $8.61 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.2%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 22.6%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -3.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 29% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 64.3% of revenue deployed · 66.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $321K in reported program spending
  • Leadership: top reported pay $108K · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 to 2024
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.