Center for Photographic Art

Nonprofit profile at a glance

EIN
770220629
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Carmel, CA, USA
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Visual Arts Organizations

Official website

Reported finances

Revenue
$795,934
Expenses
$654,794
Assets
$1,854,427
Liabilities
$80,019

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • DENNIS SEGERS (President)

People named in this filing

  • JAN WATTEN (Trustee)
  • DOMINI KELLY (Treasurer)
  • LESHA RODRIGUEZ (Trustee)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2025

Gallery - Presented 11 Exhibtions in 2025. Exhibitions included the work of Regional and National Photographic Artists. The Exhibitons included specifically the work of the following: Jan 4-February 9: The Photography of Lewis Watts; February 15-March 23 - Bob Kolbrenner, Sky Country; March 29 -May 4 -Members'Juried Exhibition (Juror: Allie Hawusslein); May 10-June 1: The 2024 Artist Grants Exhibiton, featuring work by grantees Debra Achen, Matthew Finley, Maria Isabel LeBlanc, and Katie Shapiro; June 7 -July 27 -Anne Larsen and John Sexton, Embracing Light; August 2-September 7-Midwestern Nights, Photographs by Robin Bailey, Jim Hill and Dave Jordano; September 11-September 30 -8X10 Fundraising Exhibiton; October 8-October 12 - Pop-Up Exhibition and Film Screening, Arthur Tress, Selections; October 18-November 30 -Sage Sohier, Easy Days; December 6 - January 4 - International Juried Exhibiton (juror: Cig Harvey).

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 92% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.8%; rating input score 66
  • Program expense ratio: 76%; rating input score 76
  • Fundraising efficiency: $34.83 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th 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; 64th 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: 17.7%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 2.83; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 17.8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 65.8% of revenue deployed · 76% of spending went to programs
  • Governance: 17 of 17 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $498K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2010 to 2025
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.