Laguna College of Art + Design

Nonprofit profile at a glance

EIN
952415066
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Laguna Beach, CA, US
Phone
(949) 376-6000
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Higher Education Institutions

Official website

Reported finances

Revenue
$75,832,713
Expenses
$28,671,178
Assets
$93,513,432
Liabilities
$15,306,968

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

Leadership & pay

16 people listed

Executive titles in this filing

  • STEVEN BRITTAN (PRESIDENT)
  • MARK SAVILLE (INTERIM PRESIDENT)

Highest reported compensation

  • STEVEN BRITTAN (PRESIDENT): $450,393 total reported compensation
  • JAMES GODEK (CFO): $299,143 total reported compensation
  • CHRISTOPHER BROWN (VP OF ENROLLMENT MANAGEMEN): $243,103 total reported compensation

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

Overview

Mission

LCAD Gallery’s mission is to create transformative and influential exhibitions that expand on the educational and creative objectives of Laguna College of Art + Design’s majors.

What it reported doing in 2024

Laguna college of art and design is a fully accredited four year college with a current enrollment of approximately 699 students in the undergraduate program. Laguna college awards a bachelor of fine arts degree with majors in drawing and painting, graphic design, game art, illustration, and animation. Laguna college also provides a masters of fine arts degree in painting, with a current enrollment of approximately 19 students and a master in fine arts program in the art of game with approximately 10 students.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 70% for direct work, and 30% 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.9%; rating input score 33
  • Program expense ratio: 88.1%; rating input score 88
  • Fundraising efficiency: $70.95 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th 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: 62.2%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 3.26; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 11.1% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 86th percentile among comparable filings

Details

  • What they do: 9 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 32.9% of revenue deployed · 88.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $25.3M in reported program spending
  • Leadership: top reported pay $450K · 16 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $993K reported
  • Consistency: 41 of 41 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.