Washington County Museum of Fine Arts

Nonprofit profile at a glance

EIN
520607950
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Hagerstown, MD, USA
Phone
3017395727
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Art Museums

Official website

Reported finances

Revenue
$3,679,802
Expenses
$1,816,809
Assets
$32,348,642
Liabilities
$64,755

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

Leadership & pay

18 people listed

Executive titles in this filing

  • CATHY ASHLEY-COTLEUR (SINGER SOCIETY PRESIDENT)
  • THEODORE G REEDER (VICE PRESIDENT)
  • JAMES HOLZAPFEL (PRESIDENT)
  • GEORGE MANGER (IMMEDIATE PAST PRESIDENT)

Highest reported compensation

  • SARAH J HALL (DIRECTOR): $154,354 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission is implemented through: intentional art collecting in the focus areas of american art and world cultures, barrier free public access and free admission to art collections of national importance, vigilant preservation and stewardship of art, appealing exhibitions and

What it reported doing in 2024

The mission is implemented through the development, interpretation and care of art collections; creation of original and educational exhibitions; and presentation of interpretive lectures, concerts, art instruction and other programs to ensure that visitors gain a better appreciation and understanding of the fine arts. The museum actively collects works of art in the fields of american art, world cultures, and art of the region. Accredited by the american alliance of museums, admission to the museum is free and its collection includes over 6,500 works of art. Over eighty-five years ago, hagerstown native, anna brugh singer and her husband, noted american impressionist painter, william henry singer, established an art museum and gave it to the community with the proviso that admission be free in perpetuity. Their largesse and the generosity of many subsequent collectors built a remarkable art collection in Washington county.

Operating model

Revenue model
Donor-supported. 71% 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.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 62
  • Accountability: 92
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.1%; rating input score 55
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: $31.92 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd 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: 94.4%; rating input score 94; 25th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 50.6%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 17.81; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 55.1% of revenue deployed · 83% of spending went to programs
  • Governance: 17 of 18 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $154K · 18 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $525K reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 55/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.