Deetjens Inc

Nonprofit profile at a glance

EIN
770289234
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Big Sur, CA, USA
Phone
8316672377
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Reported finances

Revenue
$1,759,633
Expenses
$1,867,297
Assets
$2,319,156
Liabilities
$372,258

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ROGER BUCKHOUT (President)

Highest reported compensation

  • MATTHEW GLAZER (Executive Dir.): $133,248 total reported compensation

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

Overview

Mission

Enormous efforts have been made to maintain and preserve the historic ambiance of the property as a museum to the early days of big sur, with the goal of providing visitors with a unique educational experience to understand the historical background of the facilities and the history of big sur. Deetjens, by maintaining its rustic, historic character does not compete with other modernized and more luxurious inns and other accomodations on the big sur coast, and is maintained with museum-like attention to detail, educating the public about the history and unique character of the big sur inn.

What it reported doing in 2024

Historic preservation: deetjen's inc. Was formed on september 27, 1991, as a California nonprofit public benefit corporation, and was granted tax-exempt status by the IRS under section 501(c)(3) on december 2, 1991. Deetjen's big sur inn and restaurant is located in big sur, California, and includes nine historic structures, which were originally built in the 1930's and 1940's by helmut deetjen, one of the earliest settlers of the big sur coastline. Deetjen's big sur inn and restaurant has been listed on the national register of historic places since 1996. Deetjen's primary exempt purpose has been to preserve the historic nature of the property, which is maintained similarly to a museum in showcasing the historical aspects of the property and the nine buildings on the site. Deetjen's has meticulously maintained the historic character of the property, and has adhered to its tax-exempt mission to preserve, protect, and maintain the big sur inn in its historic context. There are no televisions, telephones, or internet access in any of the rooms. Time devoted to the activity is 75%, with 85% of expenses related to this activity. The inn is operated like a museum, in pristine, historic condition.

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

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.9%; rating input score 73
  • Fundraising efficiency: Limited

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: 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 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.1%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 1.24; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 27.2% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 28.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $133K · 6 people listed
  • Highest-paid contractors: 1 contractor listed · $173K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.