California Museum of Ancient Art Inc

Nonprofit profile at a glance

EIN
953865927
IRS 990 coverage
2020–2020
Forms available
Form 990 2020
Location
Beverly Hills, CA, USA
Phone
8187625500
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Art Museums

Reported finances

Revenue
$196,149
Expenses
$50,905
Assets
$13,772,783
Liabilities
$397,354

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JOHN D HOFBAUER MD (President)
  • JOHN D MATRISCIANO MD (Vice President)

Highest reported compensation

  • JEROME BERMAN (EXECUTIVE DIREC): $20,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To present to the community for public benefit, exhibits related to the ancient world in a format which accurately represents the cultural context of the ancient art in the museum's collections along with any loaned artworks. To present programs, not for profit, of an educational nature on the archaeological and historical aspects of ancient civilizaitns. To encourage the active use of the museum's collections for archaeological and linguistic research and publication by qualified invididuals for the academic community.

What it reported doing in 2020

Expamded and upgraded collectons and research programs

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 86
  • Accountability: 64
  • Sustainability: 81
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.7%; rating input score 22
  • Program expense ratio: 83.6%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 74%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 270.56; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 39.3%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 21.7% of revenue deployed · 83.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $43K in reported program spending
  • Leadership: top reported pay $20K · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 22/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.