California State Summer School Arts Foundation

Nonprofit profile at a glance

EIN
954111128
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
2134689905
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$876,642
Expenses
$1,327,469
Assets
$6,009,437
Liabilities
$1,011,985

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

Leadership & pay

14 people listed

Executive titles in this filing

  • LINDA HORNER (INTERIM EXECUTIVE DIRECTOR)

Highest reported compensation

  • LINDA HORNER (INTERIM EXECUTIVE DIRECTOR): $129,500 total reported compensation

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

Overview

Mission

The California state summer school arts foundation (csssaf) supports the students of the California state summer school for the arts (csssa) from pre-application through college and beyond.

What it reported doing in 2024

Csssaf provides support for each csssa summer program and its students through need-based tuition scholarships; equipment and supplies; teaching guest artists; and other administrative and general support. In july and august 2024, approximately 520 students attended the summer school. Csssaf provided $220,000 in full and partial scholarships to students who applied for and were approved to receive need-based financial aid. Csssaf provided all students with a subscription to adobe creative cloud and provided various program arts supplies and specialized equipment as needed. Csssaf provided 52 industry experts, accomplished artists, and high-profile groups as teaching guest artists for each arts discipline. These guest artists included inspirational speakers, performers, and teachers such as writer sayda trujillo; disney animator ivan aguirre; and visual artist, mario ybarra jr. With contracts totaling over $44,000 these artists provided industry exposure, real-world advice, and thought-provoking feedback to csssa students. Csssaf also provided additional support to the animation dept and their alumni.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 43% for direct work, and 57% for grants.

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: 83
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $6.73 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

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: 100%; rating input score 100; 76th 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: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -51.4%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 4.53; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 9.8%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 74.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $994K in reported program spending
  • Leadership: top reported pay $130K · 14 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.