Grounds for Sculpture Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Grounds For Sculpture combines art and beckoning spaces to welcome, surprise, and engage all visitors in the artists act of invention.
- Income
- $27.6 million
- Spending
- $10.2 million
- Spent on programs
- 62%
- Reserves
- 16.4 months of spending
- Largest source of income
- donations and private grants, 79%
- Employees
- 144
- Volunteers
- 140
- Highest pay
- $339,446, executive director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 75% of charities in its peer group (arts and culture, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 16.4 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 63% of income.
Income trend
15 of 15Income rose 134% on the year before.
Spending floor
8 of 1562% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 34% of charities in its peer group (arts and culture, $10m to $100m).
Independent board
25 of 2525 of 25 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $3.1 million spent. Visitor Services: designed to provide information services, process membership benefits, coordinate tour groups, perform introductory lectures, assist with special events and collect entrance fees. Staff monitors multiple park entry points as well as information desks located throughout the park. The ticketing process remained mostly as an online, advanced purchase ticketing system that had been implemented several years earlier in order to maintain a safe environment; with members permitted to visit anytime during the week as a perk. In 2025, we welcomed over 200,000 visitors. GFS is committed to equitable access and welcoming in the community through its partnership with both Art-Reach ACCESS and Families First Discovery Pass programs in which over 5,300 free admission tickets were issued. Additionally, reduced admission was offered to 3,298 front-line health care workers and 2,258 veterans/active military.
- $1.7 million spent. ARTS EDUCATION: GFSs education programs encourage exploration, discovery, and direct engagement with the arts. Our wellness related programs continued to be highly attended, leveraging the unique healing potential of art and nature. They included yoga,tai chi,meditation, mindfulness, sound baths and wellness walks. Adult education programs also include workshops to learn new skills but not limited to guided tours, immersive introductions to a wide variety of art making materials and techniques, courses that encourage both skill development and relationship building, and seasonal art and horticulture offerings. Family programs provide opportunities to share experiences that include hands-on artmaking, storytelling and guided exploration of our galleries and gardens. There are over 11,000 students for group visits each year. Our wellness related programs continued to be highly attended leveraging the unique healing potential of art and nature.
- $1.4 million spent. Exhibitions: In 2025, over 200,000 people visited GFS. GFS embraces a wide range of contemporary sculpture and related art in its exhibitions. These projects affirm the organizations commitment to broadening our exhibition program and collection in ways that reflect the diversity of the region and the dynamic world around us. GFS maintains the work of the outdoor collection at the highest standards, with ongoing sculpture restoration projects performed during the year.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 November 6, 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 2025.
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 May 2000.
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 November 4, 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.