California Academy of Sciences

99%

Impact & Measurement

Accountability & Finance

Culture & Community

Leadership & Adaptability

California Academy of Sciences

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501(c)(3) organization

Donations are tax-deductible

WWW.CALACADEMY.ORG

55 MUSIC CONCOURSE DR

SAN FRANCISCO CA 94118-4503

415-379-5142

SAN FRANCISCO CA | IRS ruling year: 1926 | EIN: 94-1156258

An EIN is a unique nine-digit number that identifies a business for tax purposes.

Organization Mission

To regenerate the natural world through Science, Learning, and Collaboration. In a perfect world, we’d realize that our world is perfect. With very little ego, our ... (More)

Rating Information

Great

This charity's score is 99%, earning it a Four-Star rating. If this organization aligns with your passions and values, you can give with confidence.

This overall score is calculated from multiple beacon scores, weighted as follows: 74% Accountability & Finance, 10% Leadership & Adaptability, 16% Culture & Community. Learn more about our criteria and methodology.

Historical Ratings

Charity Navigator's ratings previously did not consider Leadership & Adaptability, Culture & Community, or Impact & Measurement. The historic rating mainly reflects a version of today’s Accountability and Finance score. More information on our previous rating methodologies can be found on our rating methodology page.

Date Published	Overall Rating
3/1/2021
8/1/2019
9/1/2018
2/1/2018
10/1/2016
6/1/2016
11/1/2015
This organization received multiple star ratings within this fiscal year, due to an update to its Accountability and Transparency data and/or the receipt of an amended Form 990.
11/1/2014
8/1/2013
6/1/2012
9/20/2011
11/1/2010
12/15/2009
5/1/2009
4/1/2008
7/1/2006
7/1/2005
6/1/2004
4/15/2003
10/15/2002

Accountability & Finance

Score

100

Most Recent Fiscal Year:
FY 2023

This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.

Learn more

Key Accountability Metrics

Full Credit

Partial Credit

No Credit

Majority Independent Board Members - 100% independent members

8 out of 8 points

Source: IRS Form 990

Independent Board Size - 39 independent members

7 out of 7 points

Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. For most organizations, we check to see if the organization has at least three independent board members. For large, donor-funded organizations, we check to see if the organization has at least five independent board members

Source: IRS Form 990

Financial Statements - Audit and Oversight Committee

15 out of 15 points

An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:

Total Revenue Amount	Expectation to Receive Credit
$2 million or higher and 40% or higher donor support	Expected to complete an audit and have an audit oversight committee
$1 million or higher	Expected to complete an audit
$500,000 - $1 million	Expected to complete an audit, review, or compilation
Less than $500,000	No expectation (removed from scoring methodology)

Source: IRS Form 990

Material Diversion of Assets - None

10 out of 10 points

A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — also can seriously call into question a charity's financial integrity. We review the charity's most recent IRS Form 990 to see if the charity has reported any diversion of assets.

Source: IRS Form 990

Tax Form Disclosures and Policies

Full Credit

Partial Credit

No Credit

Website Listed on Tax Form - Listed

2 out of 2 points

Charity Navigator looks for a website on the IRS Form 990 as an accountability and transparency metric.

Nonprofits act in the public trust and reporting publicly on activities is an important component.

Source: IRS Form 990

Conflict of Interest Policy - Listed

4 out of 4 points

Charity Navigator looks for the existence of a conflict of interest policy on the IRS Form 990 as an accountability and transparency measure.

This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.

Source: IRS Form 990

Whistleblower Policy - Listed

4 out of 4 points

Charity Navigator looks for the existence of a whistleblower policy per the IRS Form 990 as an accountability and transparency measure.

This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.

Source: IRS Form 990

Document Retention and Destruction - Listed

4 out of 4 points

Charity Navigator looks for the existence of a document retention and destruction policy per the IRS Form 990 as an accountability and transparency measure.

This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.

Source: IRS Form 990

Documents Board Meeting Minutes - Yes

2 out of 2 points

Charity Navigator looks to confirm on the IRS Form 990 that the organization has this process in place as an accountability and transparency measure.

An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.

Source: IRS Form 990

Website Disclosures

Full Credit

Partial Credit

No Credit

Tax Form Posted on Nonprofit's Website as stated on Form 990 - Listed

4 out of 4 points

For almost all charities, we check the charity's IRS Form 990 to see if it discloses that the Form 990 is available on the charity's website. As with the audited financial statement, donors need easy access to this financial report to help determine if the organization is managing its financial resources well.

Source: IRS Form 990

Financial Metrics

Full Credit

Partial Credit

No Credit

Liabilities to Assets: Ratio - 39.25%

15 out of 15 points

The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent IRS Form 990). This ratio is an indicator of an organization's solvency and/or long-term sustainability.

Source: IRS Form 990

Program Expense: Ratio - 73.28%

25 out of 25 points

The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three IRS Forms 990). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.

Source: IRS Form 990

Additional Information

Total Revenue and Expenses - Data Available

This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.

Click or hover over the bar to see exact $ amount

Salary of Key Persons - Data Available

This section offers insight into the charity’s compensation structure by listing the salaries of its five highest-paid employees.

Scott Sampson, Executive Director

$632,626

Raul Del Barco, Former Chief Human Rsrcs Officer

$377,827

Melissa Felder, Chief Experience Officer

$364,092

Mary Nemerov, Chief Philanthropy Officer

$354,198

Shannon Bennett, Chief Of Science & Dean Of Rsrch

$288,010

We also calculate the compensation ratio, which compares the highest-paid employee's salary to the average staff compensation. This ratio highlights the pay gap between top leadership and the rest of the staff, providing a view of the charity’s compensation approach.

This charity’s high-average compensation ratio is approximately 10.3.

Source: IRS Form 990 (page 7), filing year 2023

IRS Published Data (Business Master File) - Data Available

Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website

Foundation Status:

Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)

Affiliation:

Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)

Data Sources (IRS Forms 990) - Data Available

The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage accountability and finance data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (California Academy of Sciences) or EIN (941156258) in the 'Search Term' field.

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