Think 360 Arts for Learning
Nonprofit profile at a glance
- EIN
- 840585621
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Denver, CO, USA
- Phone
- 7209048890
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Arts Education
Reported finances
- Revenue
- $1,125,030
- Expenses
- $1,215,451
- Assets
- $218,450
- Liabilities
- $68,093
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- DAISY MCGOWAN (EXECUTIVE DI): $102,208 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To engage coloradans of all ages in innovative arts education programming that inspires creativity, builds community, & advances equity.
What it reported doing in 2024
Organizing and presenting assembly programs, workshops, and residencies in schools and community settings by professional artists. Each year, these programs engage thousands of Colorado students and community members, expanding access to high-quality arts learning while providing paid opportunities for professional artists across urban, rural, and underserved communities. Annual program activity includes more than 170 programs delivered in partnership with over 90 schools and community venues statewide.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 55% for direct work, and 45% for grants.
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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 90
- Accountability: 84
- Sustainability: 19
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.4%; rating input score 95
- Program expense ratio: 88.2%; rating input score 88
- Fundraising efficiency: $15.39 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 24th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 98.5%; rating input score 98; 47th percentile among comparable filings
- 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: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0.31; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 8.4%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: 9.3% per year; rating input score 100; 60th percentile among comparable filings
- Revenue growth: 7.6% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: 6.8% per year; rating input score 100; 47th percentile among comparable filings
Details
- Where the money goes: 95.4% of revenue deployed · 88.2% of spending went to programs
- Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.1M in reported program spending
- Leadership: top reported pay $102K · 8 people listed
- Consistency: 31 of 32 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 28 filed money-flow records
- Related organizations: 25 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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 51/100.
- High — Sustainability: Operating margin scored 19/100.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.