War Memorial Cultural Arts and Community Center

Nonprofit profile at a glance

EIN
463862187
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-PF 2022
Location
Powhatan, VA, USA
Phone
8045981014
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$33,984
Expenses
$50,854
Assets
$621,993
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • RUTH BOATWRIGHT (PRESIDENT)

People named in this filing

  • RUTH BOATWRIGHT (PRESIDENT)
  • GERALD L HAGEN (VICE PRESIDE)
  • DAVID BRADLEY (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The war memorial cultural arts and community center is to bring a venue for paid performances in the areas of music, dance and also painting and ceramcics to the community of powhatan. We alos continue to honor our veterans on veterans day and memorial day. The american legion continues to use the facilities for their monthly meetings.

What it reported doing in 2024

During 2024, we had several art shows for local artist to include ceramics, paintings, etd. Vendors participated displaying their products. We also had a jazz group practice and also presented a concert to the public. During 2025 we sponsored a play performed by teens in a local theatre company. Our primary cost continues to be the building to include utilities, real estate taxes,, insurance etc. We coninue to serve veterans with progams and recognition on veteran's day. We use funds from room user fees which halp curtail our building costs along with charitable giving from the general public.

Operating model

Revenue model
Donor-supported. 72% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 49
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.7%; rating input score 73
  • Fundraising efficiency: $10.4 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -49.6%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 12.23; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -12.6% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -19.5% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 28th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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: 5 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Growth: Asset growth scored 0/100.