Southern Coalition for the Arts Inc

Nonprofit profile at a glance

EIN
472328846
IRS 990-EZ coverage
2015–2019
Forms available
Form 990-EZ 2019, Form 990-N 2018
Location
Logan, WV, USA
Phone
3048968148
Rating
93
Verdict
STRONG
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$81,716
Expenses
$83,260
Assets
$0
Liabilities
$381

Source: IRS Form 990-EZ. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • RACHEL MAYNARD (PRESIDENT)

People named in this filing

  • RACHEL MAYNARD (PRESIDENT)
  • LEAH CLAY (DIRECTOR)
  • SUSAN PERRY (DIRECTOR)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Form 990-ez, part iii, primary exempt purpose - to enhance the quality of life in logan county by improving the community both culturally and econcomically, by encouraging better health both physically and mentally, and by educating the actors, directors, and others involved in our productions, workshops and special events.

What it reported doing in 2019

Form 990-ez, part iii, line 28, program service accomplishments: to enhance the quality of life in logan county by improving the community both culturally and econcomically, by encouraging better health both physically and mentally, and by educating the actors, directors, and others involved in our productions, workshops and special events. The production of these shows takes place in the beautiful coalfield jamboree in downtown logan, wv. During 2019 the three shows produced were to kill a mockingbird, cats, and nine to five.

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 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. Revenue has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 100
  • Sustainability: 21
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.3%; rating input score 99
  • Program expense ratio: 97.5%; rating input score 98

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -1.9%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 7.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: -44.5% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 99.3% of revenue deployed · 97.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $81K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2015 to 2019
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.