Upper County Steppers

Nonprofit profile at a glance

EIN
030483600
IRS 990-EZ coverage
2010–2010
Forms available
Form 990-EZ 2010, Form 990-N 2010
Location
Germantown, MD, USA
Phone
2407313432
Rating
74
Verdict
SUPPORTED
Rating confidence
Limited
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$14,028
Expenses
$14,046
Assets
$4,065

Source: IRS Form 990-EZ. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

3 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth performing arts & step history educational programs

What it reported doing in 2010

Ethnic Dance Programs: Step workshops, public performance & demonstrations - An opportunity for at risk youth, ages 10-18, who are involved with UCS, Inc. to teach & showcase what they have learned in weekly workshops. Public performances are free for the public/community. UCS participants also have the opportunity to enter the national step competition in Florida, local step competitions, earn community service credit toward high school graduation, & teach others. (37 performances)

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 82
  • Sustainability: 28
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.4%; rating input score 79
  • Program expense ratio: 79.3%; rating input score 79

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 50th percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -0.1%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 79.4% of revenue deployed · 79.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $11K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.