Nicolaysen Art Museum
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 48% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
TO EDUCATE AND ENRICH THE COMMUNITY THROUGH ENGAGING EXPERIENCES IN CONTEMPORARY ART
- Income
- $616,917
- Spending
- $784,189
- Spent on programs
- 49%
- Reserves
- -0.7 months of spending
- Largest source of income
- donations and private grants, 44%
- Employees
- 14
- Volunteers
- 65
- Highest pay
- $71,083, 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
Weak: 35 out of 100. Higher than 7% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
0 of 15Spending exceeded income by 27% of income.
Income trend
15 of 15Income rose 6% on the year before.
Spending floor
0 of 1548% of spending went to programs and raising each dollar of donations cost 47 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
Good: 86 out of 100. Higher than 73% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2511 of 10 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
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed 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 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 (4)
- $165,949 spent. DISCOVERY CENTER - PROVIDES ART EDUCATION AND THERAPEUTIC ART PROGRAMS TAUGHT BY TRAINED ART EDUCATIONS AND ARTISTS FOR THE COMMUNITY ATLARGE. ART EDUCATION PRIMARILY SERVES CHILDREN AGED 18 MONTHS TO 18YEARS OLD WITH AN EMPHASIS ON STEAM BASED AND AGE-APPROPRIATECURRICULUM. ADULT ART PROGRAMS ARE HELD PERIODICALLY WITH EXHIBITINGARTISTS AND UNIQUE OPPORTUNITIES. THERAPEUTIC ART PROGRAMS ARE DESIGNED WITH CONSTITUENT POPULATIONS AND CURRENTLY SERVE ACTIVE MILITARY ANDVETERANS; PATIENTS AND CAREGIVERS MANAGING DEMENTIA RELATED DISEASES;ELDERLY IN RESIDENTIAL CENTERS; AND ADULTS WITH DEVELOPMENTAL DISABILITIES.
- $108,918 spent. MUSEUM SHOP - ART MERCHANDISE AVAILABLE TO THE PUBLIC, INCLUDING ARTISTIC REPRODUCTIONS THAT REFLECT THE MISSION AND VISION OF THEMUSEUM.
- $73,593 spent. EXHIBITIONS AND COLLECTIONS - THE MUSEUM WILL HOST UP TO 40 EXHIBITIONSANNUALLY INCLUDING SOLO AND GROUP SHOWS. THREE MAJOR EXHIBITIONS AREHELD EACH YEAR IN MCMURRY GALLERY FEATURING LOCAL, REGIONAL ANDNATIONAL ARTISTS. THE MUSEUM ALSO MAINTAINS A PERMANENT COLLECTION OFOVER 8,000 WORKS IN A CLIMATE AND SECURITY CONTROLLED VAULT WHICH HAVEBEEN COLLECTED PRIMARILY BY BEQUEST OR ACQUISITION.
- $31,621 spent. COMMUNITY EVENTS TO PROVIDE THE PUBLIC OPPORTUNITIES TO EXPERIENCECONTEMPORARY ART
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
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.
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.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1976.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.