Westminster Music ASSOCIATION
Nonprofit profile at a glance
- EIN
- 812463067
- IRS 990-EZ coverage
- 2016–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- West Union, SC, USA
- Phone
- 8646489005
- Rating
- 53
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Arts, Culture, and Humanities
Reported finances
- Revenue
- $118,509
- Expenses
- $22,980
- Assets
- $117,034
- Liabilities
- $1,431
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- RANDALL ROBERTS (PRESIDENT)
- DEREK HODGIN (VICE PRESIDENT)
People named in this filing
- RANDALL ROBERTS (PRESIDENT)
- DEREK HODGIN (VICE PRESIDENT)
- JEFFERY BROWN (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To boost local downtown vitality, promote tourism, and bring live, high-quality musical performances to historic downtown westminster.
What it reported doing in 2025
Music on main concert series- free quarterly outdoor concerts on main st featuring acclaimed regional and national touring acts alongside local musicians
Operating model
- Revenue model
- Donor-supported. 100% 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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 11
- Transparency & Controls: 100
- Sustainability: 86
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 4.5%; rating input score 4
- Program expense ratio: 23.1%; rating input score 23
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 80.6%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 5.09; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -1.7% per year; rating input score 0; 25th percentile among comparable filings
- Revenue growth: 12.7% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 24.6% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 4.5% of revenue deployed · 23.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $5K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2016 to 2025
- 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 — Financial Efficiency: Mission deployment rate scored 4/100.
- High — Financial Efficiency: Program expense ratio scored 23/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.