Graffiti USA Classic Car Museum Inc

Nonprofit profile at a glance

EIN
824385136
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2019, Form 990-T 2025, Form 990-N 2018
Location
Modesto, CA, USA
Phone
2094098617
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Museum, Museum Activities

Reported finances

Revenue
$650,968
Expenses
$455,397
Assets
$4,349,326
Liabilities
$1,667,532

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

Leadership & pay

15 people listed

Executive titles in this filing

  • CECIL RUSSELL (EXECUTIVE DIRECTOR)

People named in this filing

  • RON PIPPIN (CHAIRMAN)
  • ALLAN RAMSAY (TREASURER)
  • MATTHEW REED (VICE CHAIRMAN)

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

Our mission is to promote modesto as a destination for events, entertainment, tourism and family gatherings while capitalizing on nostalgia and modesto's cultural history, celebrating modesto's love affair with the automobile.

What it reported doing in 2025

The nonprofit has acquired a 45,000 square foot building and campus located on the old "historic us99," less than a mile from the original burge's drive in, the legendary turn around point in the modesto cruise route in the late 50s and early 60s. The graffiti USA museum will showcase a vintage exterior, complete with an operating replica classic diner, inviting visitors inside for the immersive graffiti USA experience, taking the visitor back in time to 1962, bringing the nights of the cruise to life.

Operating model

Revenue model
Donor-supported. 99% 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 available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.9%; rating input score 71
  • Program expense ratio: 100%; rating input score 100
  • 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: 93.3%; rating input score 93; 27th 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: 30%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 9.55; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 24.1% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 28.2% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 31.1% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 70.9% of revenue deployed · 100% of spending went to programs
  • Governance: 14 of 15 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $455K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.