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Sunset Cultural Center

EIN 52-2404864 · Carmel, CA

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

LegitimacyPassesRegistration and standingFinancial healthFair64 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO ADVANCE THE PERFORMING ARTS ON THE CENTRAL COAST BY PRESERVING AND STEWARDING A HISTORIC VENUE FOR WORLD-CLASS PERFORMANCES AND BY EXPANDING EQUITABLE ACCESS TO DIVERSE PROGRAMMING, ARTS EDUCATION, AND COMMUNITY ENGAGEMENT THAT ENHANCE THE CULTURAL VITALITY OF THE REGION.

Income
$3.2 million
Spending
$3.1 million
Spent on programs
63%
Reserves
2.2 months of spending
Largest source of income
fees for its services, 67%
Employees
42
Volunteers
85
Highest pay
$174,842, executive director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 64 out of 100. Higher than 38% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.2 months of spending.

  • Debt

    16 of 20

    It owes 26% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    15 of 15

    Income rose 2% on the year before.

  • Spending floor

    8 of 15

    63% of spending went to programs and raising each dollar of donations cost 34 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    15 of 15 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.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited 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 June 30, 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)
  1. $1.6 million spent. SUNSET THEATER: SCC MAINTAINS AND ENHANCES ITS HISTORIC THEATER TO PRESENT HIGH-QUALITY PERFORMING ARTS AND SERVE AS THE HOME TO RESIDENT COMPANIES, INCLUDING CARMEL BACH FESTIVAL, MONTEREY SYMPHONY, CARMEL MUSIC SOCIETY, AND CHAMBER MUSIC MONTEREY BAY. THROUGH ITS SUNSET PRESENTS SERIES AND PARTNERSHIPS, SCC HOSTS OVER 155 PERFORMANCES AND EVENTS ANNUALLY IN ITS 713-SEAT VENUE, SERVING MORE THAN 200,000 PATRONS AND 1,400 STUDENTS. TICKET REVENUE SUPPORTS APPROXIMATELY 30% OF OPERATIONS; THE REMAINDER IS FUNDED THROUGH CITY SUPPORT, FACILITY RENTALS, AND FUNDRAISING, ENSURING CONTINUED ACCESS TO DIVERSE CULTURAL PROGRAMMING FOR THE CENTRAL COAST COMMUNITY.
  2. $326,883 spent. YOUTH EDUCATION & COMMUNITY OUTREACH: SCC ENGAGES STUDENTS AND FAMILIES ACROSS MONTEREY COUNTY THROUGH IN-SCHOOL PERFORMING ARTS PROGRAMS, FREE STUDENT MATINEES, AND ARTS EDUCATION EXPERIENCES THAT FOSTER CREATIVITY AND EXPAND CULTURAL ACCESS. BEYOND THE CLASSROOM, SCC PROVIDES FREE COMMUNITY PROGRAMMING, INCLUDING OUTDOOR MUSIC SERIES, MOVIE NIGHTS, ROTATING VISUAL ARTS EXHIBITIONS, AND PUBLIC EVENTS THAT HIGHLIGHT LOCAL ARTISTS AND CONNECT RESIDENTS AND VISITORS THROUGH SHARED ARTS EXPERIENCES. THESE PROGRAMS GENERATE NO EARNED REVENUE AND ARE FULLY SUPPORTED BY CONTRIBUTIONS FROM CORPORATIONS, FOUNDATIONS, AND INDIVIDUAL DONORS.
  3. $81,720 spent. COMMUNITY SERVICE: SCC PROVIDES SUBSTANTIAL SUPPORT TO LOCAL NONPROFIT, CULTURAL, AND CIVIC ORGANIZATIONS BY OFFERING HEAVILY DISCOUNTED OFTEN UP TO 85% OR COMPLIMENTARY USE OF ITS FACILITIES, MADE POSSIBLE THROUGH DONOR CONTRIBUTIONS. THESE SUBSIDIES ENABLE SCHOOLS, COMMUNITY GROUPS, AND LOCAL ARTS ORGANIZATIONS TO HOST PERFORMANCES, MEETINGS, AND SPECIAL EVENTS AT THE SUNSET CENTER, FOSTERING COLLABORATION, CREATIVITY, AND COMMUNITY ENGAGEMENT THROUGHOUT THE CENTRAL COAST.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 September 7, 2026.

  2. 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 September 30, 2026.

  3. 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 September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 2004.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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 7, 2026.

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