Los Angeles Nomadic Division

Nonprofit profile at a glance

EIN
270250572
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011, Form 990-N 2008
Location
Los Angeles, CA, USA
Phone
3107213296
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$2,705,514
Expenses
$2,908,950
Assets
$4,194,911
Liabilities
$100,842

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

Leadership & pay

11 people listed

Executive titles in this filing

  • KELSEY LEE OFFIELD (PRESIDENT)
  • LAURA HYATT (EXECUTIVE DIRECTOR)
  • TRE BORDEN (VICE PRESIDENT)

Highest reported compensation

  • LAURA HYATT (EXECUTIVE DIRECTOR): $174,826 total reported compensation
  • CHRIS MANGUM-JAMES (DEPUTY DIRECTOR): $130,389 total reported compensation

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

Overview

Mission

Land is a public art initiative committed to curating site- and situation-specific contemporary art projects, in los angeles and beyond.

What it reported doing in 2024

Land commissions-each year land commissions approximately six new public artworks by emerging and established contemporary artists across los angeles. A cornerstone of land's work, these commissions serve as meaningful opportunities for artists to create art outside of the commercial considerations of a gallery and with greater flexibility not offered in museums, promoting long term engagement with a community. For many artists, these are their dream projects. Artists place their artworks directly in neighborhoods and sites that have personal resonance, and these projects often have a profound impact on their careers and future bodies of work. Land commissions in fy25 include new works by carlos agredano, lita albuquerque, vincent enrique hernandez, lizette hernandez, and daid roy, as well as ongoing commissions by khalil joseph and anna sew hoy.

Operating model

Revenue model
Donor-supported. 97% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 70
  • Accountability: 94
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: $9.61 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 21st percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.5%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 23.2% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 21% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 26.8% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 88.3% of spending went to programs
  • Governance: 9 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $175K · 11 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.