Passes our checks

Old Jail Art Center

EIN 13-2952646 · Albany, TX

Public records show a registered, tax-exempt organization in good standing.

What it says it does

THE OLD JAIL ART CENTER BROADENS ENGAGEMENT WITH VISUAL ART AND CULTURE THROUGH EXHIBITIONS, EDUCATION, AND PRESERVATION.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 100 out of 100.

Reserves
35 of 35
Spendable reserves would cover 61.2 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 66% of income.
Income trend
15 of 15
Income rose 99% on the year before.
Spending floor
15 of 15
76% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 84 out of 100.

Independent board
25 of 25
19 of 19 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
0 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)

$723,914 spent. THE OJAC SERVES AS A FINE ART MUSEUM THAT PROVIDES EXHIBITION AND RELATED EDUCATION PROGRAMMING TO VISITORS THROUGHOUT A LARGE REGION OF WEST-CENTRAL TEXAS AS WELL AS THE STATE AND COUNTRY BEYOND. IN 2024 THE OJAC HAD APPROXIMATELY 6,223 PHYSICAL VISITORS. EDUCATION PROGRAMS SERVED OVER 4,000 K-12 STUDENTS SERVICES. IN ADDITION, MORE THAN 2,080 ADULT, TEACHER AND FAMILY AUDIENCES WERE SERVED THROUGH TAKE-HOME AND PROGRAMS. THE OJAC IS OPEN TO THE GENERAL PUBLIC TUESDAY THROUGH SATURDAY 11 TO 5 PM TO VIEW EXHIBITIONS AND PARTICIPATE IN FREE PROGRAMS.
$3,000 spent. THE OJAC OFFERS SCHOLARSHIPS TO HIGH SCHOOL GRADUATES AND THOSE PURSUING A COLLEGE DEGREE IN ART RELATED FIELDS.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 1980.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.