Madera County Arts Council

Nonprofit profile at a glance

EIN
942833131
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Madera, CA, USA
Phone
5596617005
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,101,033
Expenses
$928,121
Assets
$5,902,789
Liabilities
$35,780

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

Leadership & pay

14 people listed

Executive titles in this filing

  • MARTHA MOSSMAN (CO-PRESIDENT)
  • BERT ROPER (CO-PRESIDENT)

Highest reported compensation

  • JIM KOCHER thru 112924 (Executive Dir.): $67,782 total reported compensation

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

Overview

Mission

To provide madera county residents and visitors access to art and culture through diverse programs and services. Promote art education by enriching school curricula and other community activities; stimulate and support local arts groups and individual artists within the county; serve all generations and multicultural groups; develop public and private financial support for the arts; play a role in the economic development of the area through promotion of the arts.

What it reported doing in 2024

During the year, madera county arts council served as a resource in the development of local visual, performing and cultural art activities; acted as a link between individuals, organizations, businesses and government; impacted public policy toward community arts and cultural arts; provided technical assistance to partners; promoted and fostered artistic and cultural diversity of the community; and ensured access in the development and participation of programs and activities for all cultural geographic communities, community members of all income levels and people with disabilities in madera county.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 73
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $50.96 raised per $1 spent on fundraising; rating input score 78; 78th 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.7%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 6.36; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 14.5% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: -16.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 82.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $766K in reported program spending
  • Leadership: top reported pay $68K · 14 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.