Eastern Sierra Arts Alliance

Nonprofit profile at a glance

EIN
851346238
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Mammoth Lakes, CA, USA
Phone
7609344932
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$570,044
Expenses
$288,479
Assets
$1,441,850
Liabilities
$5,000

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Juliana Olinka Jones (President)
  • Nick Kitinski (Vice President)
  • Shira Dubrovner (Executive Director)

People named in this filing

  • Juliana Olinka Jones (President)
  • Nick Kitinski (Vice President)
  • Jo Bacon (Secretary Treasurer)

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

Develop produce and nurture performing and visual arts by providing year-round programming and creative support that inspires educates entertains and provokes thought while also making a vital contribution to the communitys economy culture and spirit.

What it reported doing in 2025

Present an International Film Festival.

Operating model

Revenue model
Donor-supported. 63% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.6%; rating input score 52
  • Program expense ratio: 95.1%; rating input score 95
  • Fundraising efficiency: $392.59 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

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; 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: 49.4%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 5; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 10.2% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 28.4% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 49.2% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 51.6% of revenue deployed · 95.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $274K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 52/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.