Ocean Hills Society for the Performing Arts

Nonprofit profile at a glance

EIN
330379052
IRS 990-EZ coverage
2016–2025
Forms available
Form 990-EZ 2025, Form 990-N 2012
Location
Oceanside, CA, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Performing Arts Centers

Reported finances

Revenue
$84,833
Expenses
$85,923
Assets
$214,485

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DONNA WESSEL-GRAHAM (PRESIDENT)
  • JUDY HARRIS (V. PRESIDENT)

People named in this filing

  • DONNA WESSEL-GRAHAM (PRESIDENT)
  • JUDY HARRIS (V. PRESIDENT)
  • LYNN OPELKA (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Educational

What it reported doing in 2025

The organization sponsored 6 events which were attended by the public. All events were offered below cost.

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. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 82
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.1%; rating input score 94
  • Program expense ratio: 92.4%; rating input score 92

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -1.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 2.5; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 94.1% of revenue deployed · 92.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $79K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • 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 — Sustainability: Operating margin scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.