Jonathan Art Foundation
Nonprofit profile at a glance
- EIN
- 954095291
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Los Angeles, CA, USA
- Phone
- 2133125242
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Fund Raising and/or Fund Distribution
Reported finances
- Revenue
- $143,541
- Expenses
- $69,637
- Assets
- $4,363,764
- Liabilities
- $12,419
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- JUDITH JENKINS (President)
- GREGORY THORPE (Vice President)
People named in this filing
- JUDITH JENKINS (President)
- GREGORY THORPE (Vice President)
- FRANK DOHN (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
The jonathan art foundations responsibilities include the preservation, maintenance, repair, lighting, framing, and reframing of the art collection owned by the jonathan art foundation. Additionally, the foundation is responsible for selecting and displaying the works of art in various venues, including the jonathan club and other locations.the foundation is a not-for-profit organization that raises funds by sponsoring various events or other solicitations for the purpose of purchasing historically significant art to add to its collection, to preserve and display this art, and tofurther the publics understanding of 19th and 20th century paintings by California artists through outreach and educational programs and publications. The foundation also receives gifts of historical artwork from individuals which benfit its collection.the foundation displays a significant portion of its collection in various public venues and loans artworks from its collection to public museums and other publi
What it reported doing in 2025
In 2025, the jonathan art foundation (jaf) hosted 6 complimentary docent tours for 121 guests at its primary venue in downtown los angeles. Two hundred twenty jaf books were donated to guests at both in-person events and to other interested parties. Art from the jaf collection remains on public exhibition in 2025 at the California court of appeals in riverside, ca and the national atomic testing museum in las vegas, nv.
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.
The verdict
MIXED - 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: 13
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 85
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 7.9%; rating input score 8
- Program expense ratio: 14.8%; rating input score 15
- Fundraising efficiency: $8.1 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: 51.5%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 62.66; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -4.2% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: 1.5% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: 0.6% per year; rating input score 100; 25th percentile among comparable filings
Details
- Where the money goes: 7.9% of revenue deployed · 14.8% of spending went to programs
- Governance: 14 of 14 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $10K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- 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.
- High — Financial Efficiency: Mission deployment rate scored 8/100.
- High — Financial Efficiency: Program expense ratio scored 15/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.