Carnegie Picture Lab

Nonprofit profile at a glance

EIN
910864854
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2011
Location
Walla Walla, WA, USA
Phone
5095266921
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Visual Arts Organizations

Official website

Reported finances

Revenue
$305,021
Expenses
$316,796
Assets
$168,366
Liabilities
$73,758

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Matt Banderas (President)
  • Cia Cortinas (Vice President)

People named in this filing

  • Matt Banderas (President)
  • Cia Cortinas (Vice President)
  • Rachna Sinnott (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Empowering young people's creative discovery of art, by delivering dynamic art experiences for all young people through innovative and transformative programs.

What it reported doing in 2024

Picture Labs program services are provided by the following methods: 89% In-school Programming, 14% Community Visibility, and 7% Makerspace and Offices.During the 2024-25 school year, our organization delivered record-breaking arts education in partner schools and after-school programs across the region: School District # of art classes taught # of students Walla Walla Public Schools 777 2,155 Milton-Freewater School District 663 780Athena, Dayton, Starbuck, and Prescott 154 599After School Programs 112 60 _______ _____Total 1,706 classes 3,275 studentsTo create more art making opportunities outside the academic school day, Carnegie Picture Lab has transformed its building into a creative Art Makerspace where young people from preschool through high school and their families are able to spend time exploring, discovering, and expressing their creativity through visual art media. Besides our summer workshops, we opened our Makerspace free of charge twice a week during the 24-25 school year, and every day during school breaks. This program served well over 350 children, youth, and their families.Through events, workshops, exhibitions, and community engagement, our programming brought art experiences to 11,080 children, 5,201 adults, and 126 artists. This past year, we have delivered 1,095 take and make mini art kits distributed monthly through our local YWCA and public libraries in Walla Walla, College Place, Vista Hermosa, and Helix! Picture Lab remains our regions leading provider of school-based and community arts programing. We are committed to expanding high-quality, equity-driven offerings that foster creativity, joy, and learning for all through our transformative arts experiences.

Operating model

Revenue model
Donor-supported. 82% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.3%; rating input score 86
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -3.9%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 20.7% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 10.7% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 86.3% of revenue deployed · 83.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $263K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 31/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.