Youth Performance Company

Nonprofit profile at a glance

EIN
411753681
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Saint Paul, MN, USA
Phone
6126239180
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$484,534
Expenses
$413,642
Assets
$70,829
Liabilities
$10,345

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Patrick Kozicky (President)
  • Kristin Roemhildt (Vice President)

Highest reported compensation

  • Sheilyn Howes (Managing Director): $76,470 total reported compensation
  • Doug Neithercott (Acting Artistic Director): $24,617 total reported compensation

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

Overview

Mission

Founded in 1989, Youth Performance Company (YPC) stands as a unique theatre in the Twin Cities. Our vision is clear: at YPC, we believe in giving youth a voice in the creative process, fostering their leadership skills, and producing theater that exemplifies the highest standard of artistic excellence.

What it reported doing in 2024

Youth Performance Company provides arts education, mainstage productions, and youth development programming for young people throughout the Twin Cities. During the year, YPC engaged hundreds of youth through productions, classes, camps, workshops, and community outreach programs that foster creativity, confidence, collaboration, and leadership skills. YPC produced three fully staged theatrical productions featuring youth performers and serving audiences of all ages, while also providing inclusive arts learning opportunities for students from diverse backgrounds and experience levels.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 86
  • Accountability: 80
  • Sustainability: 39
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.7%; rating input score 68
  • Program expense ratio: 77.8%; rating input score 78
  • Fundraising efficiency: $4.11 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 26th 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.6%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 24.4%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -8.8% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 67.7% of revenue deployed · 77.8% of spending went to programs
  • Governance: 14 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $322K in reported program spending
  • Leadership: top reported pay $76K · 17 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.