Museum of Childrens Art

Nonprofit profile at a glance

EIN
943086749
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Oakland, CA, USA
Phone
5104658770
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Children's Museums

Official website

Reported finances

Revenue
$2,890,277
Expenses
$2,734,434
Assets
$581,019
Liabilities
$251,063

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

Leadership & pay

9 people listed

People named in this filing

  • Thuy Thi Nguyen (Director)
  • Kiah Killens (Director)
  • Talia Jefferson (Director)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Museum of Children's Art (MOCHA) in Oakland aims to ensure the arts are a fundamental part of the community by providing quality, hands-on art experiences, particularly for children at risk academically or in underserved areas. Their mission focuses on fostering creativity, curio

What it reported doing in 2024

Serving the Greater San Francisco Bay Area, MOCHA annually supports 35,000 Oakland youth and families in five core program areas: 1) School Programs: Professional teaching artists lead art lessons in TK-12 classrooms and after-school settings. 2) Museum Programs: Downtown Oakland location hosts exhibits, field trips, camps, and family workshops. 3) Community Programs: Interactive art-making to libraries, festivals, and public venues. 4) Creative Youth Development: Leadership opportunities for teens and young adults. 5) Art is Healing: Non-clinical healing practices utilizing Social and Emotional Learning practices and the Community Resiliency Model.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 88
  • Accountability: 82
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.1%; rating input score 76
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: $22.48 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.4%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 23.1% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 19.3% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 76.1% of revenue deployed · 80.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.