Marin Open Studios

Nonprofit profile at a glance

EIN
453605193
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-T 2024
Location
Sausalito, CA, USA
Phone
4158450665
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Reported finances

Revenue
$212,519
Expenses
$208,352
Assets
$138,807
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JONAH BURLINGAME (President & COB)
  • KASSANDRA LEVETT (President)

Highest reported compensation

  • KAY CARLSON (Executive Dir.): $52,507 total reported compensation

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

Overview

Mission

Marin open studios is a non-profit visual arts organization dedicated to engaging and supporting marin county artists and their audiences through events, programs and services. Marin open studios champions a diverse and inclusive community art experience providing established and emerging artists with direct connections to bay area audiences and art patrons.

What it reported doing in 2024

Marin open studios offers the public self-guided tours of the studios of marin county's artists during the first two weekends of may, with a large gallery open for one month. The event includes an exhibition of over 250 participating artists at the sausalito center for the arts. An online year around website featuring all artists with their individual searchable bio page, images, and link to their website is offered at marinopenstudios.org.a preview gala reception at the gallery is attended by over 800 art lovers, giving the public the opportunity to meet artists and sample their artwork. Each year approximately 30,000 residents are directly exposed to marin open studios artists. A 40 page artists' tour guide with enclosed maps is distributed to 35,000 residents within marin magazine and to countywide venues, along with comprehensive print, social, and digital media coverage.marin open studios offers a shared exhibition space program for artists without studios, and this year they partnered with ten countywide venues to broaden the support for a variety of artmaking.

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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 41
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.5%; rating input score 69
  • Program expense ratio: 70.2%; rating input score 70
  • Fundraising efficiency: Limited

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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 2%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 25.2%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 69.5% of revenue deployed · 70.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $146K in reported program spending
  • Leadership: top reported pay $53K · 12 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.