Sister Cities of Nashville
Nonprofit profile at a glance
- EIN
- 581959113
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Nashville, TN, USA
- Phone
- 6159520201
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Promotion of International Understanding
Reported finances
- Revenue
- $227,866
- Expenses
- $250,879
- Assets
- $181,198
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
45 people listed
Executive titles in this filing
- MINA JOHNSON (PRESIDENT)
- BARRY KOLAR (IMMEDIATE PAST PRESIDENT)
- ERIC BEYER (CO-VICE PRESIDENT)
- BECKY SHARPE (CO-VICE PRESIDENT)
- SARAH LINGO (EXECUTIVE DIRECTOR)
Highest reported compensation
- SARAH LINGO (EXECUTIVE DIRECTOR): $77,425 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 foster understanding among citizens of nashville and other cultures of the world through its cultural exchanges, cultural programs and community partnership. The mission of the organization is to promote peace through mutual respect, understanding and cooperation.
What it reported doing in 2024
City partnerships - the organization enjoys sister city and friendship partnerships with belfast, northern ireland; caen, france; edmonton, canada; erbil, kurdistan, iraq; kamakura, japan; magdeburg, germany; mendoza, argentina; taiyuan, china; tamworth, australia and chengdu, china. The organization's members were able to enjoy and participate in a variety of in-person, civic, professional, and cultural exchanges with all but one of its partner cities including visits to and/or from belfast, northern ireland; caen, france; magdeburg, germany; mendoza, argentina; tamworth, australia; chengdu, china; edmonton, canada; kamakura, japan and erbil, kurdistan, iraq.student exchanges - the student ambassador program involves area public and private high school students in hosting or traveling abroad to sister city partners. During the 2024-2025 school year, sister cities of nashville coordinated reciprocal student exchanges between nashville and mendoza, argentina: caen, france and magdeburg, germany in october 2024, april 2025, and june of 2025. These exchanges impacted over 1,200 students and teachers in davidson county through in-person travel or in-person visits from students from sister cities in argentina, france, and germany. Additionally, scn was able to send two students and a teacher from james lawson high school to chengdu, china for a debate competition. Our students placed second overall in this international debate challenge. Sister cities of nashville visited and worked directly with 19 different schools through presentations and classroom visits in an effort to introduce and inform students about the programs through educational outreach and programming. Additionally, the organization has an academic ambassador program that involves approximately 19 public and private high schools. There are 24 educators serving as academic ambassadors in schools across the nashville area who are actively promoting sister cities' programs and exchanges in their schools and participate in programming focused on connecting students and educators to counterparts in other sister cities. The organization plans to welcome students once again from mendoza, caen and magdeburg during the next school year, and continues to work closely with partners in other sister cities to create new avenues for collaboration and connecting students through virtual classroom exchanges and both inbound and outbound on-the ground student exchanges.nashville partnerships - the organization engaged in partnerships during the 2024-2025 fiscal year with a variety of cultural, educational, art, government, and non-profit organizations and institutions in nashville. These included 19 public and private high schools; vanderbilt university, Tennessee state university, belmont university, Tennessee language center, nashville public library, society of nashville's artistic photographers, frist art museum, cheekwood botanical gardens, nashville zoo, nashville predators, Tennessee world affairs council, nashville bar association, metro parks & recreation, nashville healthcare council, nashville chamber of commerce, nashville area hispanic chamber of commerce, nashville metro council, Tennessee state museum, country music hall of fame, nashville farmers market, national museum of african american music, community foundation of middle tn, nashville soccer club, the grand ole opry, nashville downtown rotary, and many, many more.during the 2024-2025 fiscal year, the organization presented many opportunities and experiences for nashvillians that showcased their programs with various sister cities. These events included celebrate nashville cultural festival, nashville cherry blossom walk and festival and the chinese new year festival featuring kite flying activities, highlighting chinese culture. The organization hosted in person events for the annual membership mixer, annual world of friendship gala, and held their annual fundraiser raffle, giving away a trip to argentina and r
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 94% 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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 94
- Accountability: 74
- Sustainability: 30
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.1%; rating input score 89
- Program expense ratio: 80.9%; rating input score 81
- Fundraising efficiency: $8.47 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- 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: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -10.1%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.72; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 30.9%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 1.2% per year; rating input score 100; 36th percentile among comparable filings
- Revenue growth: 5.2% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 16.4% per year; rating input score 100; 80th percentile among comparable filings
Details
- Where the money goes: 89.1% of revenue deployed · 80.9% of spending went to programs
- Governance: 43 of 43 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $203K in reported program spending
- Leadership: top reported pay $77K · 45 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 4 filing years from 2017 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.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
- High — Sustainability: Operating margin scored 22/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Officer compensation ratio scored 10/100.