Architectural Foundation of Santa Barbara

Nonprofit profile at a glance

EIN
770061998
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Santa Barbara, CA, USA
Phone
8059656307
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$132,427
Expenses
$116,045
Assets
$1,245,743
Liabilities
$1,401

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • GREG RECH (PRESIDENT)
  • SUSANNA KORTZ-TEJADA (VICE-PRESIDENT)

Highest reported compensation

  • LYDIA RAO (EXEC DIR (LEFT 11/12/25)): $30,052 total reported compensation
  • DARLENE SNOW (EXEC DIR (START 11/3/25)): $5,120 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance community awareness and appreciation of architecture and the built environment.

What it reported doing in 2025

The architectural foundation of santa barbara (afsb) increases the awareness and knowledge of the architecture through a variety of programs. This year, approximately 50 children between 2 and 18 years of age participated in the kids draw architecture program, which allows children to learn about architecture and the architectural profession. The santa barbara county high school design competition was held in two locations to serve both north and south county students. Approximately 80 students participated. Twelve finalists were selected and presented their designs before a review panel of 4 local architecture professionals. Approximately 400-450 people participate in docent led walking tours of historic downtown santa barbara. And over 200 people attended 5 different lectures in the spring and fall.

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 97% 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 total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 62
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.8%; rating input score 64
  • Program expense ratio: 52.2%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 12.4%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 10.73; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 30.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 63.8% of revenue deployed · 52.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $61K in reported program spending
  • Leadership: top reported pay $30K · 16 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.