Museum of Photographic Arts

Nonprofit profile at a glance

EIN
952889390
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
San Diego, CA, USA
Phone
6192387559
Rating confidence
Limited

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ROXANA VELASQUEZ (DEFACTO OFFICER CEO)

People named in this filing

  • KARI KOVACH (DEFACTO OFFICER COO)
  • DAN ZISKO (DEFACTO OFFICER CFO)
  • ROXANA VELASQUEZ (DEFACTO OFFICER CEO)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inspire, educate and engage the broadest possible audience through the presentation, collection, and preservation of photography, film and video. Opa is one of only three museums in the nation dedicated solely to lens-based medium.

What it reported doing in 2023

On july 1, 2023 the san diego museum of art and (sdma) museum of photographic arts (mopa) merged into one entity, mopa and sdma, as non-profit cultural institutions in balboa park, are both committed to inspiring and educating through the collection and presentation of the finest examples of art. The mission statements of sdma and mopa reflect the fact that the two institutions have, throughout their organizational lifetimes, shared common goals and aspirations. The san diego museum of art will now house a new department called the museum of photographic arts at the san diego museum of art, focused solely on photographic arts. Mopa's existing collection will join sdma's collection, providing visitors with a more comprehensive view of the art form.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 84
  • Accountability: 30
  • Sustainability: NotEnoughData
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -9.1% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: -1.8% per year; rating input score 0; 55th percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 39th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2009 to 2023
  • 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: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.