Totals
- Total revenue
- $9,075,564
- Total expenses
- $13,196,872
- Contributions and grants received
- $7,469,723
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $907,085
- Other revenue
- $698,756
- Total assets, end of year
- $130,041,069
- Total liabilities, end of year
- $41,521,340
- Net assets or fund balances, end of year
- $88,519,729
- Program services expenses (Part IX)
- $8,905,393
- Management and general expenses
- $2,884,141
- Fundraising expenses
- $1,407,338
- Program service expenses (Part III)
- $8,905,393
Program services were 67.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$729,850
-
1c · Fundraising events
$1,604,300
-
1f · All other contributions, gifts and grants
$5,135,573
-
1g · Noncash contributions included above
$926,182
-
3 · Investment income
total $353,606 · excluded $353,606
-
6a · Gross rents
real property $578,848
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $578,848
-
6d · Net rental income or loss
total $578,848 · excluded $578,848
-
7a · Gross sales of assets other than inventory
securities $1,503,284
-
7b · Less cost or other basis and sales expenses
securities $949,805
-
7c · Gain or loss
securities $553,479
-
7d · Net gain or loss
total $553,479 · excluded $553,479
-
8a · Fundraising events: gross income
$619,746
-
8a · Fundraising events: contributions included on line 1c
$1,604,300
-
8b · Fundraising events: direct expenses
$499,616
-
8c · Net income from fundraising events
total $120,130 · excluded $120,130
-
10a · Gross sales of inventory
$8,353
-
10b · Cost of goods sold
$8,575
-
10c · Net income from sales of inventory
total -$222 · excluded -$222
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $590,213 · program services $295,107 · management and general $147,553 · fundraising $147,553
-
7 · Other salaries and wages
total $3,168,970 · program services $2,149,148 · management and general $548,109 · fundraising $471,713
-
9 · Other employee benefits
total $134,880 · program services $94,597 · management and general $14,050 · fundraising $26,233
-
10 · Payroll taxes
total $289,250 · program services $194,138 · management and general $56,245 · fundraising $38,867
-
11b · Fees: legal
total $166,763 · program services $580 · management and general $166,183
-
11c · Fees: accounting
total $56,402 · management and general $56,402
-
11f · Fees: investment management
total $56,020 · management and general $56,020
-
11g · Fees: other
total $605,992 · program services $526,174 · management and general $36,402 · fundraising $43,416
-
12 · Advertising and promotion
total $143,159 · program services $64,773 · management and general $139 · fundraising $78,247
-
13 · Office expenses
total $1,090,422 · program services $979,373 · management and general $111,049
-
14 · Information technology
total $153,219 · program services $61,377 · management and general $47,101 · fundraising $44,741
-
16 · Occupancy
total $472,645 · program services $444,598 · management and general $28,031 · fundraising $16
-
17 · Travel
total $128,095 · program services $119,146 · management and general $1,345 · fundraising $7,604
-
20 · Interest
total $1,533,510 · program services $127,422 · management and general $1,406,088
-
22 · Depreciation, depletion and amortization
total $2,724,152 · program services $2,687,648 · management and general $36,504
-
23 · Insurance
total $328,843 · program services $190,677 · management and general $131,403 · fundraising $6,763
-
24a · Other expenses: EXHIBITS AND PREVIEWS
total $793,989 · program services $793,989
-
24b · Other expenses: BAD DEBT EXPENSE
total $500,000 · fundraising $500,000
-
24c · Other expenses: REPAIRS AND MAINTENANCE
total $142,792 · program services $142,792
-
24d · Other expenses: DUES AND SUBSCRIPTIONS
total $84,136 · program services $28,840 · management and general $13,197 · fundraising $42,099
-
24e · All other expenses
total $33,420 · program services $5,014 · management and general $28,320 · fundraising $86
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,133,332 · end of year $1,125,724
-
2 · Savings and temporary cash investments
beginning of year $182,837 · end of year $103,927
-
4 · Accounts receivable
beginning of year $21,341,042 · end of year $13,719,983
-
8 · Inventories for sale or use
beginning of year $58,888 · end of year $67,376
-
9 · Prepaid expenses and deferred charges
beginning of year $269,401 · end of year $376,992
-
10a · Land, buildings and equipment: cost or other basis
$99,446,910
-
10b · Land, buildings and equipment: accumulated depreciation
$3,062,044
-
10c · Land, buildings and equipment, net
beginning of year $95,008,403 · end of year $96,384,866
-
11 · Investments: publicly traded securities
beginning of year $9,502,439 · end of year $11,631,100
-
12 · Investments: other securities
beginning of year $3,158,109 · end of year $3,713,544
-
15 · Other assets
beginning of year $3,611,843 · end of year $2,917,557
-
17 · Accounts payable and accrued expenses
beginning of year $3,592,839 · end of year $1,114,031
-
20 · Tax-exempt bond liabilities
beginning of year $33,735,146 · end of year $35,664,864
-
24 · Unsecured notes and loans payable
beginning of year $3,000,000 · end of year $3,400,000
-
25 · Other liabilities
beginning of year $2,560,356 · end of year $1,342,445
-
27 · Net assets without donor restrictions
beginning of year $61,221,351 · end of year $61,623,868
-
28 · Net assets with donor restrictions
beginning of year $30,156,602 · end of year $26,895,861
Mission and programs · 2023
Mission
ORANGE COUNTY MUSEUM OF ART(OCMA)ENHANCES THE LIVES OF A DIVERSE AND CHANGING COMMUNITY THROUGH MODERN AND CONTEMPORARY ART.
-
EXHIBITION AND CONSERVATION OF ART WORKS, IN CONJUNCTION WITH PROGRAMMING OFFERINGS THAT INCLUDE EDUCATION, SCHOOL & TEACHER, PUBLIC, FAMILY & YOUTH, AND PUBLIC PROGRAMS.
Expenses $8,905,393
As filed on the 2023 return.
Listed in Part VII
-
DAVID EMMES II
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
LINDA MAGGARD
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
J STEVEN ROUSH
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
JOHN GUNNIN
SECRETARY
- Total calculated
- $0
- Hours/week
- 0.3
-
ALEXANDRA AIRTH
TRUSTEE(FROM 10/03/2023)
- Total calculated
- $0
- Hours/week
- 0.3
-
JAMES BERGENER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
BARBARA BLUHM-KAUL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
PHIL BOND
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
BARBARA BOWIE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
LAUREN CHALMERS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
CAROL CHOI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
SEMIRA DARIUSHNIA
TRUSTEE(FROM 05/22/2023
- Total calculated
- $0
- Hours/week
- 0.3
-
JENNIFER DURAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
SUSAN ETCHANDY
TRUSTEE, EXECUTIVE COMMITT
- Total calculated
- $0
- Hours/week
- 1
-
IDIT FERDER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
SEAN GREEN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
STEPHANIE GRODY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
DEBRA GUNN DOWNING
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
ALISON HOEVEN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
MARK J KERSLAKE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
CHERYL KIDDOO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
CAROL KLEIN
TRUSTEE(FROM 05/19/2023)
- Total calculated
- $0
- Hours/week
- 0.3
-
MICHAEL MARCUS
TRUSTEE(FROM 09/11/2023)
- Total calculated
- $0
- Hours/week
- 0.3
-
BOB OLSON
TRUSTEE, EXECUTIVE COMMITT
- Total calculated
- $0
- Hours/week
- 1
-
DR JAMES B PICK
TRUSTEE, EXECUTIVE COMMITT
- Total calculated
- $0
- Hours/week
- 1
-
KEIKO SAKAMOTO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
CONNIE SPENUZZA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
HAROLD STRUCK
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.3
-
HEIDI ZUCKERMAN
CEO & DIRECTOR
- Total calculated
- $590,213
- From this org
- $582,060
- From related orgs
- $0
- Other
- $8,153
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $377,060
- Bonus
- $205,000
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $8,153
- Filer's total
- $590,213
-
LYNNE UYEDA
CFO
- Total calculated
- $193,055
- From this org
- $192,915
- From related orgs
- $0
- Other
- $140
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $192,915
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $140
- Filer's total
- $193,055
-
COURTENAY FINN
CHIEF CURATOR
- Total calculated
- $164,447
- From this org
- $157,827
- From related orgs
- $0
- Other
- $6,620
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $157,827
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $6,620
- Filer's total
- $164,447
-
VICKIE BYRD
CHIEF HUMAN RESOURCES OFFI
- Total calculated
- $142,524
- From this org
- $141,629
- From related orgs
- $0
- Other
- $895
- Hours/week
- 40
-
CARRIE MAURATH
DIRECTOR OF SPECIAL PROJEC
- Total calculated
- $113,645
- From this org
- $108,139
- From related orgs
- $0
- Other
- $5,506
- Hours/week
- 40
-
MEAGAN BURGER
DIRECTOR OF LEARNING & ENGAGEMENT
- Total calculated
- $112,684
- From this org
- $107,242
- From related orgs
- $0
- Other
- $5,442
- Hours/week
- 40
-
HAO NGUYEN
DIRECTOR OF INFORMATION TECHNOLOGY
- Total calculated
- $104,544
- From this org
- $104,343
- From related orgs
- $0
- Other
- $201
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 2 · Substantiation required before reimbursing expenses
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 5a · Pay contingent on this organization's revenues
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 5:
- HEIDI ZUCKERMAN FORMULAIC BONUS OF $155,000 IN APRIL 2023 AND $50,000 IN OCTOBER 2023. CONSISTENT WITH THE TERMS OF EMPLOYMENT AGREEMENT, THIS ORGANIZATION PAID THIS CEO & DIRECTOR THESE BONUSES BASED ON GIFTS AND PLEDGES SOURCED.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
ORANGE COUNTY MUSEUM OF ART FOUNDATION
501(C)(3) · INVEST TRUST ASSETS TO GENERATE INCOME TO PAY FOR OCMA EXPENSES · CA · controlled entity
Directly controlled by ORANGE COUNTY MUSEUM OF ART
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 17 October 2024
- IRS schema version
- 2023v5.1
- Source object
- 202433179349302623
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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