Young American Patriots Drum Corps Inc

Nonprofit profile at a glance

EIN
161116723
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Rochester, NY, USA
Phone
5852479670
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Official website

Reported finances

Revenue
$548,242
Expenses
$395,159
Assets
$677,043
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Terry Brown (President)
  • Richard Hoppe (CEO)

Highest reported compensation

  • Justin Hoppe (CFO): $53,000 total reported compensation
  • Richard Hoppe (CEO): $26,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a program of musical pageantry for the Youth of Upstate New York.

What it reported doing in 2015

The Young American Patriots Drum Corps has three core components to their program:- Winter Guard: A program for teens and young adults ages 13 to 23 that perform in local and regional competition from January through April, culminating in the Winter Guard International World Championships in April. This unit is a perennial local champion and national contender. Provides the members with education, helps with team building, creates lifelong friendships, and provides necessary life skills for independent living.(Continued on Schedule O)- Junior Color Guard: Dance Ensembles focusing on elementary - high school aged children, with competitions throughout Western New York.- Summer Color Guard: Instructional program, focusing on dance ensembles, and performance programs in cooperation with the area drum and bugle corps, area schools, and independent pageantry organizations. This program helps maintain skills in the off season from the Junior Color Guard and Winter Guard.This program is funded by Games of Chance income.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% 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 - The filed numbers largely add up and most voting board members are independent. 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: 30
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.6%; rating input score 31
  • Program expense ratio: 38.1%; rating input score 38
  • Fundraising efficiency: Limited

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; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.9%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 1.71; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
  • Officer compensation ratio: 20.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 20.3% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 30.6% of revenue deployed · 38.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $151K in reported program spending
  • Leadership: top reported pay $53K · 8 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2010 to 2015
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 12/100.