Museum of Contemporary Art
Public records show a registered, tax-exempt organization in good standing.
What it says it does
MOCA TUCSON INSPIRES NEW WAYS OF THINKING THROUGH THE CULTIVATION, EXHIBITION, AND INTERPRETATION OF CONTEMPORARY ART. THIS IS ACCOMPLISHED WITH EXHIBITIONS, RESEARCH, PUBLIC EDUCATION PROGRAMS, AND ARTIST IN RESIDENCE PROGRAMS.
- Income
- $858,543
- Spending
- $872,617
- Spent on programs
- 71%
- Reserves
- 0.7 months of spending
- Largest source of income
- donations and private grants, 79%
- Employees
- 9
- Volunteers
- 62
- Highest pay
- $74,872, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 44 out of 100. Higher than 13% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
4 of 35Spendable reserves would cover 0.7 months of spending.
Debt
2 of 20It owes 77% of what it owns.
Living within its means
8 of 15Spending exceeded income by 2% of income.
Income trend
15 of 15Income rose 15% on the year before.
Spending floor
15 of 1571% of spending went to programs and raising each dollar of donations cost 14 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 91 out of 100. Higher than 79% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2518 of 20 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
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 December 31, 2024, 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 (1)
- $621,649 spent. IN 2024, THE MUSEUM OF CONTEMPORARY ART (MOCA) TUCSON SERVED NEARLY 16,000 INDIVIDUALS, INCLUDING OVER 7,000 YOUTH WHO RECEIVED ON-SITE AND CLASSROOM-BASED ARTS LEARNING OPPORTUNITIES THROUGH MUSEUM EDUCATION PROGRAMS. MOCA PRODUCED AND PRESENTED OVER 42 PUBLIC PROGRAMS RANGING FROM ARTIST-LED WORKSHOPS, BOOK LAUNCHES FOR LOCAL AUTHORS, POETRY READINGS, MUSIC CONCERTS, SCREENINGS, PERFORMANCES, CONVERSATIONS, AND MORE, WHICH SERVED APPROXIMATELY 5,500 ADULTS. THROUGH THE MUSEUM'S FREE, YEAR-ROUND EDUCATION INITIATIVES, MOCA REACHED THOUSANDS OF YOUTH IN OUR COMMUNITIES, INCLUDING LGBTQIA+ IDENTIFYING INDIVIDUALS AND TITLE I STUDENTS AT 86 PUBLIC SCHOOLS, AND PROVIDED BILINGUAL PROGRAMMING TO OVER 1,000 STUDENTS. OVER THE YEAR, MOCA HOSTED SIX EXHIBITIONS, INCLUDING: - SOFA CRDOVA: SIN AGUA , FEBRUARY 2 - JUNE 23, 2024 - SARA HUBBS AND SARAH ZAPATA: BETWEEN GRAVITY AND GROUND , FEBRUARY 2 - JUNE 23, 2024 - FAY RAY: PORTALS , MARCH 8 - SEPTEMBER 22, 2024 - CACONRAD: 500 PLACES AT ONCE , SEPTEMBER 13, 2024 - FEBRUARY 16, 2025 - KARIMA WALKER: GRAVES FOR THE RAIN , SEPTEMBER 13, 2024 - FEBRUARY 16, 2025 - JUAN OBANDO AND YOSHUA OKN: DEMO , OCTOBER 11, 2024 - FEBRUARY 9, 2025 FURTHERMORE, MOCA DIRECTLY SUPPORTED OVER 100 INDIVIDUAL ARTISTS IN 2024 THROUGH EXHIBITIONS, RESIDENCIES, PROGRAMS, AND DISBURSED $60,000 IN GRANT FUNDING.
Source: Form 990 for the year ending December 31, 2024, 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 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 June 1997.
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.