The Michael Oneal Singers Inc

Nonprofit profile at a glance

EIN
581862280
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Roswell, GA, USA
Phone
7705947974
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$296,800
Expenses
$271,846
Assets
$225,913
Liabilities
$10,140

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

Leadership & pay

16 people listed

Highest reported compensation

  • MICHAEL O'NEAL (ARTISTIC DIR.): $69,615 total reported compensation
  • HOLLY MULCAHY (Executive Dir.): $26,400 total reported compensation
  • CAMILLE J STEPHENS (Executive Dir.): $16,474 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 Michael ONeal Singers organization seeks to engage, educate and enrich Atlanta-area singers and audiences with compelling choral experiences through innovative, multicultural and multigenerational programming.

What it reported doing in 2024

Since 1989, The Michael ONeal Singers (MOS) organization has provided exceptional choral music for the greater Atlanta area. MOS seeks to engage, educate, and enrich singers and audiences with compelling choral experiences through innovative, multicultural, and multigenerational programming.Composed of a chorus of over 130 auditioned voices and Kaleidoscope, a chamber ensemble of 40 voices, MOS presents a diverse annual season of concerts featuring major masterworks with full orchestra. A notable cornerstone of recent programming includes the monumental pairing of Haydns The Creation and Dan Forrests CREATION.The organization maintains a global reach through its "Online MOS" program, which enables virtual and distanced singers to participate in rehearsals and performances alongside the Atlanta-based ensemble. Community outreach remains a vital component of the organizations mission; initiatives include sending performance videos and presenting in-person outreach concerts for prisons, senior living, memory care, and hospice facilities, ensuring that professional-grade choral music is accessible to all members of the community.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 42
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.5%; rating input score 71
  • Program expense ratio: 78%; rating input score 78
  • Fundraising efficiency: $8.21 raised per $1 spent on fundraising; rating input score 34; 34th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 25th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.4%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 48.9%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 71.5% of revenue deployed · 78% of spending went to programs
  • Governance: 11 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $212K in reported program spending
  • Leadership: top reported pay $70K · 16 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.