Passes our checks

Mendocino Art Center Inc

EIN 94-6050398 · Mendocino, CA

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

What it says it does

MENDOCINO ART CENTER IS AN EDUCATIONAL INSTITUTION THAT FOSTERS ENGAGEMENT, EXPLORATION AND EXCELLENCE IN THE ARTS.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 82 out of 100. Higher than 59% of charities in its peer group (arts and culture, $250k to $1m).

Reserves
28 of 35
Spendable reserves would cover 10.2 months of spending.
Debt
16 of 20
It owes 16% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 3% of income.
Income trend
15 of 15
Income rose 11% on the year before.
Spending floor
8 of 15
59% of spending went to programs and raising each dollar of donations cost 22 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 91 out of 100. Higher than 79% of charities in its peer group (arts and culture, $250k to $1m).

Independent board
25 of 25
5 of 5 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.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed 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 December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)

$332,078 spent. THE ART CENTER PROVIDED: EDUCATIONAL AND PROFESSIONAL TRAINING IN ARTS AND CRAFTS; DIRECT SERVICES IN THE ARTS; TEMPORARY HOUSING FOR STUDENTSENROLLED IN THE ARTS AND CRAFTS EDUCATIONAL PROGRAMS; PROMOTION OF ARTSAND CRAFTS THROUGH ARTIST SHOWINGS, ADVERTISING, AND RETAIL STORES FORSTUDENTS AND OTHER ARTISTS, AND PUBLIC ADVERTISING FOR STUDENTS AND BUSINESSES.
PART III, LINE 1A:THE COLLECTIONS, WHICH ARE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITIONS UNLESS THE COLLECTION IS AVAILABLE FOR RESALE, AT WHICH TIME THE COLLECTION IS VALUED AND ENTERED AS INVENTORY. THE COLLECTIONS ARE MADE UPOF WORKS OF ART THAT ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES, VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION, ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED TO ACQUIRE OTHER ITEMS FORCOLLECTIONS. PART III, LINE 4:VARIOUS WORKS OF VISUAL FINE ART ARE MAINTAINED IN THE COLLECTION OF THEORGANIZATION. THE PIECES IN THIS COLLECTION ARE ON ROTATING DISPLAY INTHE CENTERS ART GALLERY SO THAT THEY CAN BE ENJOYED BY THE PUBLIC, ASWELL AS PRESERVED FOR FUTURE GENERATIONS. SUCH EXHIBITION ANDPRESERVATION ARE BOTH PART OF THE EXEMPT PURPOSE OF THE ORGANIZATION.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 January 1962.
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.