The Off-central Players Inc

Nonprofit profile at a glance

EIN
862468322
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
St Petersburg, FL, USA
Phone
7272047789
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$173,898
Expenses
$259,709
Assets
$15,404
Liabilities
$3,977

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

Leadership & pay

3 people listed

Executive titles in this filing

  • KAREN RIFFE (PRESIDENT & TREASURER)

Highest reported compensation

  • WARD SMITH (BOARD MEMBER / PRODUCING A): $66,250 total reported compensation

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

Overview

Mission

Our mission is to share the powerful impact of creativity. The off-central players is a professional arts organization committed to providing instruction, development and theatrical storytelling for st. Petersburg's diverse community.

What it reported doing in 2024

In 2024, the off-central players produced 7 professional theater events and 3 children's performances, including a summer camp. We co-produced 2 professional theater events and had 4 comedy nights.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 57
  • Sustainability: 7
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.7%; rating input score 86
  • 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: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 3 of 8 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: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -49.3%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 25.5%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: -37.7% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -60.6% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.7% of spending went to programs
  • Governance: 2 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $223K in reported program spending
  • Leadership: top reported pay $66K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Operating margin scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.