Di Rosa Preserve
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
Located in scenic Napa Valley, di Rosa Center for Contemporary Art engages its community in the connective power of art and nature through its permanent collection of Northern California art, contemporary exhibitions, and thought-provoking educational programs that inspire creativity and curiosity.
- Income
- $1.5 million
- Spending
- $1.9 million
- Spent on programs
- 70%
- Reserves
- -18.6 months of spending
- Largest source of income
- donations and private grants, 40%
- Employees
- 36
- Volunteers
- 29
- Highest pay
- $175,000, executive dir.
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: 30 out of 100. Higher than 4% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 288% of what it owns.
Living within its means
0 of 15Spending exceeded income by 24% of income.
Income trend
15 of 15Income rose 35% on the year before.
Spending floor
15 of 1570% of spending went to programs and raising each dollar of donations cost 33 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
Good: 85 out of 100. Higher than 38% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 257 of 7 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
0 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)
- $1.3 million spent. Protected in perpetuity under the Napa County Land Trust, the Preserve features multiple galleries, a sculpture park, and a 35-acre lake, all located on 217 scenic acres in Napa Valley's famed Carneros region. di Rosa originated as the vision of Rene di Rosa (1919-2010), a prolific collector whose famed vineyards enabled his development of a world-class art collection.Together with his wife, Veronica di Rosa (1934-1991), he used the sale of his vineyards to build an "art park" for the greater public. The Organization was incorporated as a nonprofit public trust in 2000.Today, di Rosa presents contemporary exhibitions by Bay Area-based artists and anarray of educational programs for all ages, in addition to maintaining a permanent collection of notable works by artists with ties to the Bay Area from the mid-twentieth century to the early 2000's.
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 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 December 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 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.