The Talent Machine Company Inc

Nonprofit profile at a glance

EIN
521874970
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Davidsonville, MD, USA
Phone
4109560512
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Singing, Choral

Official website

Reported finances

Revenue
$313,727
Expenses
$225,431
Assets
$470,060
Liabilities
$268

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

Leadership & pay

13 people listed

Executive titles in this filing

  • LEA CAPPS (PRESIDENT)
  • JUDY CURBELO (VICE PRESIDENT)

Highest reported compensation

  • SARAH JOHANSEN (DIRECTOR): $2,050 total reported compensation
  • LEA CAPPS (PRESIDENT): $1,650 total reported compensation

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

Overview

Mission

Tmc provides year-round programming in the central md region, by making high-quality theater arts experiences accessible and affordable to all children, including those with disabilities, in a safe, inclusive environment that fosters creativity, teamwork and personal growth.

What it reported doing in 2024

The talent machine company (tmc) produces four musicals each year, including one american sign language (asl) performance per production to ensure accessibility for the hearing impaired. Each show is complemented by free community workshops, performances, master classes, and resource presentations designed to engage youth of all experience levels and backgrounds. Participants, ages 518, are from anne arundel and neighboring counties, including home-schooled students and young people with disabilities. Notably voluteers provided over 6,585 hours to organization programs in 2024. Tmc stages three major shows annually: the summer teen show (ages 14 - 18), summer youth show (ages 7 - 14) and the holiday spectacular (ages 5 - 18). Tmc youth also perform year-round at community events promoting inclusion through the performing arts. Tmc also offers free open pre-audition workshops to promote equity and help build confidence and audition readiness for beginners.

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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 74
  • Accountability: 53
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.1%; rating input score 62
  • Program expense ratio: 86.1%; rating input score 86
  • Fundraising efficiency: $5.92 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.1%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 2.09; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 9.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 62.1% of revenue deployed · 86.1% of spending went to programs
  • Governance: 10 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $194K in reported program spending
  • Leadership: top reported pay $2K · 13 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.