Solar Culture Gallery Incorporated

Nonprofit profile at a glance

EIN
205326582
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024, Form 990-N 2010
Location
Tucson, AZ, USA
Phone
5208840874
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$111,385
Expenses
$101,009
Assets
$28,675
Liabilities
$4,275

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Steven Ressler (President)

People named in this filing

  • Steven Ressler (President)
  • Gary Brostek (Secretary)
  • John Thierry (board member)

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

Overview

Mission

Support visual & performing arts. Make arts accessible to the community.

What it reported doing in 2024

Operated an art gallery accessible to artists and open to the public on a daily basis. We are not a selling gallery -- our focus is on the display and presentation of art and performing arts, and in maintaining the art space, work space, resources, and fixtures in support of bringing the arts to the community. Art displays are maintained throughout the year. We held a Saturday night art opening event in 2024 with live music and a community potluck. An estimated 200 people attended this event. An estimated 400 persons PER MONTH visit our gallery during non-event hours.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.9%; rating input score 74
  • Program expense ratio: 81.5%; rating input score 81

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 9.3%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -9.1% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 31.4% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 73.9% of revenue deployed · 81.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $82K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.