Blue Line Arts

Nonprofit profile at a glance

EIN
941690631
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Roseville, CA, USA
Phone
9167834117
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$649,044
Expenses
$629,759
Assets
$535,197
Liabilities
$63,021

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

Leadership & pay

11 people listed

Executive titles in this filing

  • MARYTESS MAYALL (EXECUTIVE DIRECTOR)
  • TRUNG CAO (VICE PRESIDENT)
  • CLIFTON TAYLOR (PAST PRESIDENT)
  • SUSAN RAMIREZ (PRESIDENT)

Highest reported compensation

  • MARYTESS MAYALL (EXECUTIVE DIRECTOR): $78,000 total reported compensation

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

Overview

Mission

Blue line arts is a regional cultural hub committed to fostering impactful arts experiences. Through exhibitions, educational programming, and public arts initiatives, we support a full creative life for all. To support a full creative life for all, blue line arts commits to championing policies and practices of cultural equity that empower a just, inclusive and equitable nation.

What it reported doing in 2024

We maintain active partnerships with the city of roseville, the downtown roseville partnership, placer community foundation, kingsley art club, crocker art museum, roseville police activities league, the arts council of placer county, and various volunteer groups such as the national charity league to administer a range of arts programming for all ages. In 2024, our programs included after-school enrichment courses, summer, spring and winter camps for youth, professional development for artists & guest artist workshops, and tour talk & create, an art education exposure field trip experience for k-12 students which brings art education lessons at the lowest cost possible and free of charge to underserved schools. Twice a year, we host a 3-week susan cooley gilliom artist residency and teaching program (scg art) which includes workshop offerings, free artist lectures, and open studio hours for the public to meet and learn from the artists. Throughout the year, we host a monthly family activity day and artist 2 artist meetups to offer free and at the lowest cost possible arts exposure opportunities to our community.

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 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 a large share of available resources goes toward mission work. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 40
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.3%; rating input score 71
  • Program expense ratio: 73.4%; rating input score 73
  • 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: 93.9%; rating input score 94; 41st percentile among comparable filings
  • 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: 3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: -3.5% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 71.3% of revenue deployed · 73.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $462K in reported program spending
  • Leadership: top reported pay $78K · 11 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Operating margin scored 45/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.