San Luis Obispo Museum of Art
Public records show a registered, tax-exempt organization in good standing.
What it says it does
ART MATTERS: WE ENRICH OUR COMMUNITY BY USING ART AS A DOORWAY TO DEEPER INSIGHT AND CONNECTION.
- Income
- $779,242
- Spending
- $886,322
- Spent on programs
- 64%
- Reserves
- -1.6 months of spending
- Largest source of income
- donations and private grants, 83%
- Employees
- 10
- Volunteers
- 20
- Highest pay
- $133,900, 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: 37 out of 100. Higher than 9% 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
10 of 20It owes 31% of what it owns.
Living within its means
4 of 15Spending exceeded income by 14% of income.
Income trend
15 of 15Income rose 23371% on the year before.
Spending floor
8 of 1564% of spending went to programs and raising each dollar of donations cost 20 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: 76 out of 100. Higher than 57% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no 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 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 (2)
- $375,192 spent. LOCATED ON HISTORIC MISSION PLAZA IN DOWNTOWN SAN LUIS OBISPO, THE SAN LUIS OBISPO MUSEUM OF ART IS A PREMIER VISUAL ARTS VENUE ON THE CENTRAL COAST OF CALIFORNIA. ROTATING EXHIBITIONS ARE FEATURED IN THE MUSEUM'S THREE ONSITE GALLERIES, AS WELL AS AN ANNUAL ROTATING MURAL PROJECT ON THE MUSEUM'S EXTERIOR. THE MUSEUM'S PERMANENT COLLECTION CONSERVES THE REGION'S ARTISTIC LEGACY.
- $195,927 spent. ART EDUCATION PROGRAMMING INCLUDING CLASSES AND WORKSHOPS FOR BOTH ADULTS AND CHILDREN, AS WELL AS WEEKLY FREE DOCENT TOURS OF THE EXHIBITIONS ON VIEW. FREE MONTHLY FAMILY ART DAYS ENGAGE GENERATIONS TO LEARN ABOUT AND CREATE ART. THE MUSEUM HOSTS GUIDED GROUP GALLERY TOURS FOR CHILDREN AND ADULTS, ALSO ADMISSION FREE. THE MUSEUM ALSO HOSTS FREE ARTIST TALKS AND CURRICULUM SUPPORT FOR K-12 CLASSES.
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 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 June 2025.
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 1966.
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.