Community Arts & Empowerment

Nonprofit profile at a glance

EIN
834528109
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Watsonville, CA, USA
Phone
8316622550
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$236,571
Expenses
$334,491
Assets
$284,144
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • KATHLEEN CROCETTI (CEO)
  • GEORGE OW (President)

Highest reported compensation

  • KATHLEEN CROCETTI (CEO): $48,400 total reported compensation

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

Overview

Mission

Through community engagement, we help identify the values of a neighborhood and the visual aesthetics of its members. We seek out local artists to assist in the design of local community-based public art work and we facilitate community builds for the fabrication of permanent public art.our process empowers communities by encouraging members to spend time with each other defining their social and physical identities. Returning individuals teach and learn new skills together for the benefit of all, transforming a physical space into a magical place.

What it reported doing in 2024

Community Arts & Empowerment is formed to make art for, by and with the public, to build community identity, pride and connections through public art projects, and foster creativity and empower communities through the arts.In 2024 we completed 6 public art projects:? A seat wall and three sidewalk medallions for the Bienestar housing project in Capitola? Two sidewalk medallions for Memorial Park in Watsonville ? A donor wall and pillars for an arch for the Capitola Wharf in Capitola? Angel wings for the Gerry Loyola Foundation at the Watsonville Community Golf Course? The Farm Worker Project, which consisted of 200 small mosaics. Gifts for people who support Farm worker nonprofits in Watsonville? The completion of Watsonville Brillante, the 12,500 ft Mosaic, which covers the Civic Parking Garage in downtown Watsonville. do you? We also conducted a monthly tour of the public art mosaics in Watsonville, and 146 individuals participated in our tours.? We hosted 4 school groups for workshops, and approximately 118 students participatedWe had 363 volunteers donated 2736 volunteer hours in 2024.We had 10 paid youth interns in 2024.

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 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 85
  • Accountability: 79
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: $26.19 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -41.4%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 14.5%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 27.2% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $295K in reported program spending
  • Leadership: top reported pay $48K · 7 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.