Cinema Napa Valley

Nonprofit profile at a glance

EIN
271064967
IRS 990-EZ coverage
2025–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2025
Location
Napa, CA, USA
Phone
4156139671
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$26,772
Expenses
$50,793
Assets
$97,563
Liabilities
$1,376,331

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

Leadership & pay

1 person listed

People named in this filing

  • Richard Garber (Chair of the Board)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cinema Napa Valley is a non-profit corporation seeking to enrich the Napa community through education, community outreach, and partnerships. Each year Cinema Napa Valley celebrates the cinematic arts, our community and independent filmmakers and storytellers by presenting the Napa Valley Film Festival (NVFF), a world-class cultural experience immersed in the art of film, food, and wine.[501(c)3 statement]

What it reported doing in 2025

In 2025 our only event was the showing of "Can't Look Away - The Case Against Social Media and post film discussion withe the community and the filmmakers.

Operating model

Revenue model
Donor-supported. 74% 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

MIXED - The strongest available result is that the filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 55
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.1%; rating input score 48
  • Program expense ratio: 25.8%; rating input score 26

Transparency & Controls

  • Consistency checks: 66.7%; rating input score 67; 1st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -89.7%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 1.92; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 14.11; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -24.2% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -13.9% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 48.1% of revenue deployed · 25.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $13K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Financial Efficiency: Program expense ratio scored 26/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.