Sugar Hill Children's Museum of Art and Storytelling

Nonprofit profile at a glance

EIN
465412811
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
New York, NY, USA
Phone
2123350004
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Museum, Museum Activities

Official website

Reported finances

Revenue
$573,129
Expenses
$1,595,125
Assets
$426,870
Liabilities
$1,569,331

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CHARLENE MELVILLE (EXECUTIVE DIRECTOR)
  • NEIL BHARGAVA (PRESIDENT & TREASURER)
  • MIRIAM RACCAH (VICE PRESIDENT)

Highest reported compensation

  • CHARLENE MELVILLE (EXECUTIVE DIRECTOR): $289,078 total reported compensation
  • DAVID NATHANSON (CHIEF FINANCIAL OFFICER): $244,625 total reported compensation
  • JAN PETRIGAN (DIRECTOR OF OPERATIONS): $176,738 total reported compensation

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

Overview

Mission

See schedule o

What it reported doing in 2024

See schedule ooffering a robust program of art exhibitions, storytelling, artist residencies and intensive hands-on art education programs. The sugar hill children's museum of art & storytelling provides opportunities for young children to discover, engage with and appreciate important works of art, and strengthen their cognitive and creative development. The museum's intergenerational programs target the developmental needs of children ages 3-8 located in the historic district of sugar hill, home of the harlem renaissance. Museum visitors have the opportunity to experience a wide range of artistic processes, techniques and materials through programs inspired by the world-renowned reggio emilia school in tuscany, italy. Rooted in community, self-guided discovery and creative expression, this approach to art education nurtures and honors the unique contributions of children and is fully aligned with the goals and values of both the museum and broadway housing communities.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 65
  • Accountability: 72
  • Sustainability: 10
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 75.9%; rating input score 76
  • Fundraising efficiency: $328.08 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -178.3%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 3.68; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 8.7% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 75.9% of spending went to programs
  • Governance: 2 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $289K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 12 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.