South City Open Studio & Gallery for Children Inc

Nonprofit profile at a glance

EIN
431924074
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
St Louis, MO, USA
Phone
3148650060
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$207,419
Expenses
$206,793
Assets
$46,566
Liabilities
$1,400

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

Leadership & pay

11 people listed

Executive titles in this filing

  • AJ Rosenberg (President of the Board)
  • Shaheera Bhutto (Board Member & President Elect)
  • Sophie Powell (Executive Director)

People named in this filing

  • AJ Rosenberg (President of the Board)
  • Kevin Wiese (Board Treasurer)
  • Blythe Burkhardt (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To foster emotional well-being, expansive and intentional inclusivity, environmental harmony through imaginative art, dialogue, and visionary play.

What it reported doing in 2024

Camp Create: Summer and School's Out day camps served St. Louis area children and their families by providing a creative and nurturing environment for them to explore the arts alongside teaching artists. Several children were provided scholarships funding their participation in these programs.

Operating model

Revenue model
Earned-program. 68% 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

SUPPORTED - 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: 74
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.2%; rating input score 82
  • Program expense ratio: 82.5%; rating input score 82
  • Fundraising efficiency: $2.29 raised per $1 spent on fundraising; rating input score 10; 10th 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: 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 0.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -3.3% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 82.2% of revenue deployed · 82.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $171K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.