Headlands Center for the Arts

Nonprofit profile at a glance

EIN
942817843
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Sausalito, CA, USA
Phone
4153312787
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Service Organizations and Activities

Official website

Reported finances

Revenue
$2,849,001
Expenses
$2,733,418
Assets
$5,271,091
Liabilities
$97,080

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

Leadership & pay

23 people listed

Executive titles in this filing

  • MARCIELLE ROBLES (FORMER EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARCIELLE ROBLES (FORMER EXECUTIVE DIRECTOR): $126,514 total reported compensation
  • LOUISA GLOGER (Executive Dir.): $28,183 total reported compensation

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

Overview

Mission

We provide an environment for the creative process and the development of new work through artists residencies and public programs. We offer opportunities for reflection, dialogue and exchange that build understanding and appreciation for the role of the art in society.

What it reported doing in 2024

The center operates a residency program where artists live and work for extended periods of time. Over 1,000 artists have worked with headlands in its various programs. We host artists from different disciplines and cultural backgrounds, and our public programs bring artists together with scholars, activists and other professionals. By facilitating interaction across traditional boundaries, headlands works to introduce artists and audiences to new creative processes, and to broaden the range of possibilities for arts function in our society.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 48
  • Transparency & Controls: 94
  • Accountability: 97
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.6%; rating input score 51
  • Program expense ratio: 52.7%; rating input score 53
  • Fundraising efficiency: $4.39 raised per $1 spent on fundraising; rating input score 14; 14th 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.5%; rating input score 95; 26th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.1%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.93; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 50.6% of revenue deployed · 52.7% of spending went to programs
  • Governance: 21 of 22 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $127K · 23 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.