Mission: The mission of the Museum of Contemporary Art San Diego (MCASD) is to serve diverse audiences through the exhibition, interpretation, collection, and preservation of ... (More)

Museum of Contemporary Art San Diego is a 501(c)(3) organization, with an IRS ruling year of 1943, and donations are tax-deductible.

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Contact Information

  http://www.mcasd.org

  700 Prospect Street
La Jolla CA 92037 

  858-454-3541


 Important note on the timeliness of ratings

The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Financial and Accountability & Transparency score for Museum of Contemporary Art San Diego is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.

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Star Rating System by Charity Navigator


Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.




Good

This charity's score is 80.78, earning it a 3-Star rating. Donors can "Give with Confidence" to this charity. 

This score is calculated from two sub-scores:

This score represents Form 990 data from 2019. More recent filing data is available, but it has not been factored into this score, due to COVID-19's effect on this organization.

View this organization’s historical ratings.

Rating update postponed due to COVID-19's impact on this organization. View Museum of Contemporary Art San Diego's response.


Back to Overall

Star Rated Report

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Program Expense

Program Expense Ratio

66.0%


The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s).


This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver. Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Administrative Expenses

25.7%


As reported by charities on their IRS Form 990, this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Fundraising Expenses

8.1%


This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Liabilities to Assets Ratio

7.8%


The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).


Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.


Source: IRS Form 990

Fundraising Efficiency

$0.03


The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.


Source: IRS Form 990

Working Capital Ratio

8.00 years


Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.


Source: IRS Form 990

Program Expense Growth

-2.73%


We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.


Source: IRS Form 990

Governance


Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.


Sources Include: IRS Form 990

Governance:
Independent Voting Board Members  ... (More)
No Material Diversion of Assets ... (More)

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 – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:

  • Full Credit: There has been no diversion of assets within the last two years.

  • Partial Credit: There has been a diversion of assets within the last two years and the charity has used Schedule O on the Form 990 to explain: the nature of the diversion, the amount of money or property involved and the corrective action taken to address the matter. In this situation, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: There has been a diversion of assets within the last two years and the charity's explanation on Schedule O is either non-existent or not sufficient. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Audited Financials Prepared by Independent Accountant ... (More)

Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria.

  • Full Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee.

  • Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. In this case, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: The charity did not have its audited financials prepared by an independent accountant. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More)
Documents Board Meeting Minutes ... (More)
Distributes 990 to Board Before Filing ... (More)
Compensates Board ... (More)

Policies


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.


Sources Include: IRS Form 990 and organization's website

Policies:
Conflict of Interest  ... (More)
Whistleblower ... (More)
Records Retention and Destruction ... (More)
CEO Compensation Process ... (More)
Donor Privacy ... (More)

Donors can be reluctant to contribute to a charity when their name, address, or other basic information may become part of donor lists that are exchanged or sold, resulting in an influx of charitable solicitations from other organizations. Our analysts check the charity's website to see if the organization has a donor privacy policy in place and what it does and does not cover. Privacy policies are assigned to one of the following categories:

  • Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that (1) it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or (2) it will only share or sell personal information once the donor has given the charity specific permission to do so.

  • Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove their names and contact information from lists the charity shares or sells. How a donor can have themselves removed from a list differs from one charity to the next, but any and all opt-out policies require donors to take specific action to protect their privacy.
  • No: This charity either does not have a written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria.

The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes.

(Less)

Transparency


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.


Sources Include: IRS Form 990 and organization's website

Transparency:
CEO Salary Listed on 990 ... (More)
Board of Directors Listed on Website ... (More)
Key Staff Listed on Website ... (More)
Audited Financial Statements on Website ... (More)
Form 990 Available on Website ... (More)

Additional Information

Unscored

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Total Revenue and Expenses

Total Revenue and Expenses

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

Salary of Key Persons

Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting



Hugh M Davies, Expansion Director

$403,216 (4.98% of Total Expenses)


Kathryn Kanjo, CEO

$299,961 (3.71% of Total Expenses)


Current CEO and Board Chair can be found in the Leadership & Adaptability report below.

Source: IRS Form 990 (page 7), filing year 2020

Business Master File Data

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


Activities:

Other cultural or historical activities (BMF activity code: 119)

Other school related activities (BMF activity code: 059)

Museum, zoo, planetarium, etc. (BMF activity code: 060)


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

The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms 990 on the IRS website (if any are available).

Pandemic Response

This organization was impacted by COVID-19 in a way that effected their financial health in 2020. This normally would have reduced their star rating. Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them, and doing this pauses our revision of their rating. Charities may submit their own pandemic responses through their nonprofit portal.


Museum of Contemporary Art San Diego reported being impacted by COVID-19 in the following ways:
  • Program Delivery

  • Fundraising Capacity

  • Revenue

  • Staffing

  • Administrative Capacity

  • Grants Received

  • Balance Sheet


How COVID-19 impacted the organization's operations financially:

In 2020, donations to our operating budgets declined by 50% and in 2021 they reduced by another 20%. Admission revenue was reduced to $0 and fundraising events brought in about 55% less than what they typically bring in. Our institution applied and received two PPP loans which helped pay for staff salaries and utility costs.


How COVID-19 impacted the organization's delivery of programs:

Due to covid, we had our staff reduced by half and some education programs had to be postponed or shortened because we did not have the staff necessary to run those programs. Art education programs were run via zoom but the capacity for each class was reduced to ensure they were being thoroughly engaged.


How this organization adapted to changing conditions caused by COVID-19:

At the start of the pandemic, our website was incredibly outdated and unable to support virtual programs. Our communications, education, and curatorial teams worked together to create a separate website that was focused on providing audio and visual materials as well as launching three exhibitions virtually. Educational programs that were run in partnership with schools were held online via zoom. When covid restrictions were lessened, we proceeded with museum mandated safety precautions and held in person programs with smaller groups.


Innovations the organization intends to continue permanently after the pandemic:

Our digital focused website was widely visited; however, it will no longer be updated as we have a newly revamped website which makes user navigation easier. We will continue to produce virtual content for future programs and exhibitions. New virtual content will be housed on our revamped main website in order to keep content easy to find.


Historical Ratings

Date PublishedForm 990 FYEOverall ScoreOverall Rating
Rating Version: 2.1
5/1/20212019 80.78
9/3/20192018 85.22
11/1/20182017 82.72
3/1/20182016 89.56
12/1/20162015 82.19
6/1/20162014 83.13
Rating Version: 2.0
10/1/20152014 86.83
12/22/20142013 80.65
10/1/20132012 81.95
8/1/20122011 75.65
11/1/20112010 75.93
9/20/20112009 78.13
Rating Version: 1.0
11/24/20102009 73.75
11/1/20092008 92.07
3/1/20092007 92.18
9/1/20072006 90.31
10/1/20062005 87.96
12/1/20052004 65.26
10/1/20042003 63.88
11/1/20032002 85.80
2/5/20032001 86.23
10/15/20022000 88.67

Previous: Finance & Accountability  / Next: Leadership & Adaptability

...   Impact & Results


This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.


Impact & Results Score

Not Currently Scored

Museum of Contemporary Art San Diego cannot currently be evaluated by our Encompass Rating Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.

Learn more about Impact & Results.

Do you work at Museum of Contemporary Art San Diego? Join the waitlist for an updated Impact & Results score.


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Additional Information

Unscored

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Largest Programs

Largest Programs



Museum of Contemporary Art San Diego reported its three largest programs on its FY 2019 Form 990 as:


$2,670,862

Spent in most recent FY

50%

Percent of program expenses


Special Exhibitions and Member Services


$2,061,172

Spent in most recent FY

38%

Percent of program expenses


Permanent Collection


$586,292

Spent in most recent FY

11%

Percent of program expenses


Educational Outreach


Previous: Impact & Results  / Next: Culture & Community

...   Leadership & Adaptability


This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.


Leadership & Adaptability Score

100

out of 100

The score earned by Museum of Contemporary Art San Diego is a passing score. This score has no effect on the organization's Star Rating.

Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.


Back to Overall

Leadership & Adaptability Report

100

of 100 points

Mission

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission


The Museum of Contemporary Art San Diego invites all audiences to experience our world, our region, and ourselves through the prism of contemporary art.


Source: Nonprofit submitted responses

Vision

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.


MCASD seeks to harness the potency of contemporary art to inspire expansive thinking and an inclusive world.


Source: Nonprofit submitted responses

Strategic Goals

The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.


Goal One: Increase the museum's visibility and visitor engagement in order to reach under engaged communities through strategic partnerships and marketing.

Goal Type: Grow, expand, scale or increase access to the existing programs and services.


Goal Two: Expand and fund our Inclusion Diversity Equity and Accessibility (IDEA) staff group. This staff led group will implement policies to improve the visitor and employee experience.

Goal Type: This goal reflects our commitment to further our advocacy work for our organization and or cause area.


Goal Three: As the Museum's galleries, staff and needs grow, our endowment will increase in funds in order to expand educational programming, audience outreach, and host multiple simultaneous exhibitions.

Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).


Source: Nonprofit submitted responses

Leadership Development

The nonprofit provides evidence of investment in leadership development


Describe an investment in leadership

MCASD recognizes the potential of all staff members and allocates a budget for employees to attend career advancement and networking workshops. The institution encourages staff to attend webinars that help them not only succeed in their role, but potentially grow within the museum. MCASD also covers the fees for membership based organizations that focus on providing career focused workshops or presentations.

Source: Nonprofit submitted responses

Mobilizing for Mission

The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.


This organization mobilizes for mission in the following ways:
  • Strategic Partnerships

  • Networks of Collective Impact Efforts

  • Raising Awareness

  • Community Building

What are this organization’s external mobilizaton efforts?

Part of our mission is to embrace the binational diversity of San Diego and our engagement and education programs are fundamental to connecting with the community. Through long-standing partnerships with local organizations, schools, and businesses we are able to engage with the community both within the Museum walls and on-site at partner locations. Our programs with schools are Extended School Partnership (ESP) and Teen Advisory Group (TAG). We will also have ArtOASIS, an art-based program to support the recovery of active military personnel overcoming Post-Traumatic Stress Disorder (PTSD). The Axline Lecture, in partnership with the San Diego Museum of Art, and the Russell Lecture, in partnership with UCSD are designed to broaden each organization's reach. The Education Department has designed workshops with Por Vida, a Barrio Logan women-owned coffee shop and partnered with organizations like the UTC Mall to offer ArtLab experiences and install works of art in the mall.

Source: Nonprofit submitted responses

Story of Adaptability

The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.


In July 2019, MCASD launched the website MCASD:Digital which hosts four exhibitions and over 100 posts of individual art pieces with an in-depth description. The website was created as an interim site while our main website was under construction and as a primary holder of all MCASD digital content in light of the Covid pandemic. All four exhibitions, “Phenomenal: California Light, Space, Surface”; “Experiments on Stone: Four Women Artists from the Tamarind Lithography Workshop”; “Yolanda López: Portrait of the Artist”; “To Tame a Wild Tongue: Art After Chicanismo” have content in English and Spanish. Additionally, “Phenomenal: California Light, Space, Surface” and “To Tame a Wild Tongue:Art after Chicanismo” were released on the site as digital exhibitions; complete with online voiceovers and walkthroughs of each piece in the exhibitions. Essays, panel discussions, and conversations with exhibition artists and key MCASD staff members are available on the site. Recently 236 people streamed our annual Russel lecture and an additional 1,123 watched it online at a later time. In depth descriptions about individual art pieces will be posted on the site, voice recordings of those posts will also be posted for the visually impared. Audio descriptions of performances will be included as well. MCASD will continue to provide digital materials for exhibitions and programs in order to provide the experience of contemporary art to as many people as possible.

Source: Nonprofit submitted responses

Additional Information

Unscored

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Organization Leadership

Organization Leadership


Kathryn Kanjo

Director and CEO

Paul Jacobs

President

Previous: Leadership & Adaptability

...   Culture & Community


This score provides an assessment of the organization's culture and connectedness to the community it serves. Learn more about how and why we rate Culture & Community.


Culture & Community Score

Not Currently Scored

Museum of Contemporary Art San Diego is currently not eligible for a Culture & Community score because we have not received its Constituent Feedback or Diversity, Equity, & Inclusion data. Nonprofit organizations are encouraged to fill out the How We Listen and Equity Practices sections of their Candid profile.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.


Back to Overall

Culture & Community Report

Unscored

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Constituent Feedback

Diversity, Equity, & Inclusion


This organization has not provided information regarding the diversity, equity and inclusion (DEI) practices it is presently implementing. As such, the organization has not earned a score on this metric. Charity Navigator believes nonprofit organizations implementing effective DEI policies and practices can enhance a nonprofit's decision-making, staff motivation, innovation, and effectiveness.


Methodology


We are utilizing data collected by Candid to document and assess the DEI practices implemented by the organization. Nonprofit organizations are encouraged to fill out the Equity Strategies section of their Candid profiles to receive a rating.


Learn more about the methodology.

Constituent Feedback


Constituent Feedback and Listening Practice data are not available for this organization. Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective.



Methodology


We've partnered with Candid to survey organizations about their feedback practices. Nonprofit organizations can fill out the How We Listen section of their Candid profile to receive a rating.


Learn more about the methodology.

Analysis and Research


Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Below you can find more information about the metrics we currently evaluate in this beacon and their relevance to nonprofit performance.


Constituent Feedback


Diversity, Equity, and Inclusion

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