Topaz Museum

Nonprofit profile at a glance

EIN
841385894
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Delta, UT, USA
Phone
4358642098
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
History Museums

Reported finances

Revenue
$630,877
Expenses
$320,622
Assets
$5,459,509
Liabilities
$5,380

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

Leadership & pay

15 people listed

People named in this filing

  • JANE BECKWITH (BOARD MEMBER)
  • BILL SUGAYA (BOARD MEMBER)
  • LORELEI DRAPER (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To preserve the topaz internment site and its world war ii history; to interpret the impact of topaz on the japanese american internees, their families, and the citizens of millard county; and to educate the public in order to help prevent a recurrence or a similar denial of american civil rights.

What it reported doing in 2025

Main mission and activity: to preserve the topaz internment experience during wwii; to interpret its impact on the internees, their families and the citizens of millard county; and educate the public in order to prevent a recurrence of similar denial of american civil rights.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - 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: 20
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 88
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.7%; rating input score 21
  • Program expense ratio: 25.2%; rating input score 25
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 49.2%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 17.03; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -8.4% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 20.7% of revenue deployed · 25.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $81K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 21/100.
  • High — Financial Efficiency: Program expense ratio scored 25/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.