Arts Council of Placer County

Nonprofit profile at a glance

EIN
942888558
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Rocklin, CA, USA
Phone
5308855670
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$298,069
Expenses
$253,560
Assets
$244,461
Liabilities
$32,088

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

Leadership & pay

13 people listed

Highest reported compensation

  • JENNY DARLINGTON-PERSON (Executive Dir.): $727 total reported compensation

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

Overview

Mission

Catalyst for the arts and humanities in placer county.

What it reported doing in 2024

A. ART AND HUMANITY IN THE COMMUNITY: i)PLACER ARTISTS STUDIO TOUR Placer Artists Studios Tour is an annual three-day self-guided driving tour on the 2nd weekend of November with Placer County artists showing and demonstrating their art in their studios or shared studios.ii)POETRY OUT LOUD Poetry Out Loud, sponsored by PlacerArts and the California Arts Council, leads Placer County high school students in learning and understanding renowned older and modern poetry. Through a series of poetry recitation competitions that begin at the individual high school level, advance to the County, State, and for the State winner, to the annual National competition in Washington DC, students learn valuable skills while developing a love for poetry. The Placer County competition is scheduled in late-January/early February every year. B. NETWORKING AND FACILIATION: i)COMMUNITY OUTREACH, ARTS DIRECTORY AND EVENT CALENDARCommunity Outreach Booths took place at various events and facilities, promoting arts of all types in the County, and reached over 135,000 people. The organization created an arts directory and arts events calendar on the PlacerArts website.ii)COMMUNITY ARTS GRANTSCommunity Arts grants for programs in fine arts, creative arts, arts education and performing arts were disbursed.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 86
  • Accountability: 69
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.7%; rating input score 61
  • Program expense ratio: 71.4%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 14.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 60.7% of revenue deployed · 71.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $181K in reported program spending
  • Leadership: top reported pay $727 · 13 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.