The Downtown Northampton Association Inc
Nonprofit profile at a glance
- EIN
- 933541377
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-N 2023
- Location
- Northampton, MA, USA
- Phone
- 4135851616
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Economic Development
Reported finances
- Revenue
- $305,416
- Expenses
- $366,683
- Assets
- $13,726
- Liabilities
- $37,948
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- TARA BREWSTER (PRESIDENT)
- JILLIAN DUCLOS (EXECUTIVE DIRECTOR)
Highest reported compensation
- JILLIAN DUCLOS (EXECUTIVE DIRECTOR): $51,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The dna unites the community in creating a vibrant, beautiful and inclusive downtown. The dna brings people, ideas and resources together to help make downtown a vibrant and thriving place to live, work, visit and invest.
What it reported doing in 2024
In 2024, the dna:(a) funded grants for small businesses to support its mission to support small business and the downtown business owners forum was held monthly to bring together downtown business owners(b) held multiple events downtown to bring vibrancy and people downtown to shop and try local restaurants (ice art, sidewalk sales, chalk art, the taste, holiday stroll/winterfest, and arts night out(c) multiple clean up days were held and planters/hanging baskets installed downtown to promote beautification
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 11
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.3%; rating input score 97
- 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: Yes; rating input score 100
- 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: Fail
- 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: -20.1%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 2.76; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 13.9%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 100% of revenue deployed · 97.3% of spending went to programs
- Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $357K in reported program spending
- Leadership: top reported pay $51K · 17 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules · includes major donors
- 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.
- High — Sustainability: Operating margin scored 14/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- High — Sustainability: Officer compensation ratio scored 25/100.