Small Hands on Art

Nonprofit profile at a glance

EIN
943208314
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Sammamish, WA, USA
Phone
4253012870
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$204,343
Expenses
$231,606
Assets
$138,852
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Howard J McOmber II (President Director)

Highest reported compensation

  • Howard J McOmber II (President Director): $60,000 total reported compensation
  • Amy McOmber (VP Music Director): $60,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Small Hands on Art provides musical theater training to children and special needs adults at a fraction of the cost of other organizations. We want to teach and lift the self esteem of the individuals involved and provide scholarships to those who cannot afford the classes. We provide assemblies dance instruction and help with special events and curriculum.

What it reported doing in 2025

Provided musical theater training to youth and special needs adults.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 28
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.3%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 51.8%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 15.8% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 17.6% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 2 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $232K in reported program spending
  • Leadership: top reported pay $60K · 2 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.