Arts Orange County
Nonprofit profile at a glance
- EIN
- 330668009
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Irvine, CA, USA
- Phone
- 7145565160
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Arts Council/Agency
Reported finances
- Revenue
- $668,000
- Expenses
- $782,025
- Assets
- $1,151,124
- Liabilities
- $20,716
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
35 people listed
Executive titles in this filing
- RICHARD A STEIN (CHIEF EXECUTIVE OFFICER)
- PATRICK J BRIEN (VICE PRESIDENT & COO)
Highest reported compensation
- RICHARD A STEIN (CHIEF EXECUTIVE OFFICER): $190,000 total reported compensation
- PATRICK J BRIEN (VICE PRESIDENT & COO): $117,625 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Arts orange county is the leader in building appreciation of, participation in, and support for the arts and arts education in orange county, California, serving as the officially-designated local arts agency of the county of orange and state-local partner of the California arts council, a state agency.
What it reported doing in 2024
Arts community building and arts leadership - building appreciation of, participation in and support for the arts and arts education throughout orange county, ca. During the covid-19 pandemic, arts orange county converted its professional development gatherings to virtual platforms, conducting more than 100 online meetings of 12 different cohorts of artists and arts leaders. Post pandemic, arts orange county has continued convening these cohorts both virtually and in-person. Providing expertise in cultural planning and public art project management to local government, including county of orange, cities of costa mesa, fullerton, irvine, newport beach, brea and placentia.
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
STRONG - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 79
- Accountability: 90
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.6%; rating input score 91
- Program expense ratio: 77%; rating input score 77
- Fundraising efficiency: $12.19 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -17.1%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 1.47; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
- Officer compensation ratio: 39.3%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings
- Revenue growth: 4% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 7.2% per year; rating input score 100; 48th percentile among comparable filings
Details
- Where the money goes: 90.6% of revenue deployed · 77% of spending went to programs
- Governance: 29 of 29 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $602K in reported program spending
- Leadership: top reported pay $190K · 35 people listed · 3 of 6 pay-setting controls reported
- Consistency: 28 of 28 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 8 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
- High — Sustainability: Operating margin scored 11/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- High — Sustainability: Officer compensation ratio scored 4/100.