Society of American Mosaic Artists

Nonprofit profile at a glance

EIN
571079497
IRS 990 coverage
2011–2016
Forms available
Form 990 2016
Location
Ligonier, PA, USA
Phone
7242383087
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$392,491
Expenses
$394,557
Assets
$42,282
Liabilities
$3,693

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Jacki Gran (President)
  • Tami macala (Vice President)
  • Dawnmarie Zimmerman (executive director)

Highest reported compensation

  • Dawnmarie Zimmerman (executive director): $48,879 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educating, inspiring, and promoting excellence in mosaic arts.

What it reported doing in 2016

The Society of American Mosaic Artists held its 16th annual conference, The American Mosaic Summit, May 2-6, 2017 in Detriot, MI. Attendees from around the world enjoyed 5 days of workshops, lectures, presentations and tours on various aspects of the mosaic art and business. The even culminated with the Mosiac Arts International juried art show which included 35 pieces on display at the location, 11 offsite installation represented pictorally and an on site display by featured artist Verdiano Marzi.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 28
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 89.4%; rating input score 89
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.5%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 89.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $353K in reported program spending
  • Leadership: top reported pay $49K · 13 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2011 to 2016
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.