Oceanside Museum of Art

Nonprofit profile at a glance

EIN
330653905
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Oceanside, CA, USA
Phone
7604353720
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Art Museums

Official website

Reported finances

Revenue
$2,136,079
Expenses
$1,938,333
Assets
$6,796,093
Liabilities
$463,921

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Maria Mingalone (Executive Director)
  • Cathy Crowser (Vice President)
  • Allyson Handley (President)

Highest reported compensation

  • Maria Mingalone (Executive Director): $177,183 total reported compensation
  • Alexis Caserta (Financial Controller): $119,087 total reported compensation
  • Sarah Cathers (Director of Operations and Programs): $111,256 total reported compensation

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

Overview

Mission

See Schedule O

What it reported doing in 2025

Oceanside Museum of Art OMA has three major focus areas include engaging exhibitions, impactful education, and championing regional artists. With hundreds of original works by Southern California artists in its permanent collection, and 10 to 15 changing exhibitions throughout the year, OMA is known along the cultural corridor between Los Angeles and the Baja Peninsula for vanguard exhibitions of national and international interest. OMA is the nexus of the arts and culture community in North County and generates 5M in annual economic impact on the regional economy. Over 30,000 visitors explore the museum and its programs annually through robust exhibitions, community-based events, adult artmaking classes, award winning youth arts education programs to combat Oceansides early childhood literacy crisis and arts integrated STEM programs, and a broad range of public humanities and cultural programming.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.3%; rating input score 68
  • Program expense ratio: 73%; rating input score 73
  • Fundraising efficiency: $6.95 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.3%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 3.51; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 21%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 68.3% of revenue deployed · 73% of spending went to programs
  • Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $177K · 13 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $119K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.