Napa County Landmarks Inc

Nonprofit profile at a glance

EIN
237387672
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Napa, CA, USA
Phone
7072318261
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$284,070
Expenses
$301,528
Assets
$1,285,932
Liabilities
$14,210

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Christine Madrid French (Executive Director)
  • Terry Wunderlich (President)
  • Bill Tuikka (Vice President)

Highest reported compensation

  • Christine Madrid French (Executive Director): $136,657 total reported compensation
  • Shari Kamimori-3DVDT (Director): $25,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Napa County Landmarks protects educates and advocates for historic preservation and architectural heritage by preserving irreplaceable historic buildings and properties through educational programs public policy advocacy research and technical assistance.

What it reported doing in 2025

For 49 years Napa County Landmarks has been offering life enriching events and programs that explore Napa Countys cultural heritage placing a special emphasis on the role of advocating for the preservation of historic architecture

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 84
  • Accountability: 69
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.3%; rating input score 54
  • Program expense ratio: 51.2%; rating input score 51
  • Fundraising efficiency: $0.13 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 83.3%; rating input score 83; 52nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.1%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 4.26; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 53.6%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 54.3% of revenue deployed · 51.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $154K in reported program spending
  • Leadership: top reported pay $137K · 9 people listed
  • Consistency: 43 of 46 current checks pass · 3 findings to review
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 54/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.