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← MUSEUM OF CONTEMPORARY ART SAN DIEGO

Form 990 for tax year 2023

Filed by MUSEUM OF CONTEMPORARY ART SAN DIEGO.

Totals

Total revenue
$15,331,814
Total expenses
$15,142,258
Contributions and grants received
$10,042,004
Grants paid
$0
Program service revenue
$524,707
Investment income
$3,909,989
Other revenue
$855,114
Total assets, end of year
$156,207,542
Total liabilities, end of year
$20,956,353
Net assets or fund balances, end of year
$135,251,189
Program services expenses (Part IX)
$9,680,997
Management and general expenses
$3,858,277
Fundraising expenses
$1,602,984
Program service expenses (Part III)
$9,680,997

Program services were 63.9% 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

    $764,345

  • 1c · Fundraising events

    $1,627,918

  • 1e · Government grants (contributions)

    $416,296

  • 1f · All other contributions, gifts and grants

    $7,233,445

  • 2a · Program service revenue: EXHIBITIONS

    total $342,861 · related or exempt $342,861

  • 2b · Program service revenue: PERMANENT COLLECTION

    total $146,771 · related or exempt $146,771

  • 2c · Program service revenue: EDUCATIONAL OUTREACH

    total $35,075 · related or exempt $35,075

  • 3 · Investment income

    total $1,378,475 · excluded $1,378,475

  • 6a · Gross rents

    real property $871,138

  • 6b · Less rental expenses

    real property $68,629

  • 6c · Rental income or loss

    real property $802,509

  • 6d · Net rental income or loss

    total $802,509 · related or exempt $145,902 · excluded $656,607

  • 7a · Gross sales of assets other than inventory

    securities $40,420,967

  • 7b · Less cost or other basis and sales expenses

    securities $37,889,453

  • 7c · Gain or loss

    securities $2,531,514

  • 7d · Net gain or loss

    total $2,531,514 · excluded $2,531,514

  • 8a · Fundraising events: gross income

    $187,645

  • 8a · Fundraising events: contributions included on line 1c

    $1,627,918

  • 8b · Fundraising events: direct expenses

    $413,058

  • 8c · Net income from fundraising events

    total -$225,413 · excluded -$225,413

  • 10a · Gross sales of inventory

    $190,436

  • 10b · Cost of goods sold

    $101,499

  • 10c · Net income from sales of inventory

    total $88,937 · related or exempt $87,638 · excluded $1,299

  • 11a · Other revenue: COMMISSIONS

    total $189,081 · excluded $189,081

  • 11e · Other revenue, total

    $189,081

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $685,069 · program services $282,540 · management and general $259,610 · fundraising $142,919

  • 7 · Other salaries and wages

    total $4,296,765 · program services $2,529,488 · management and general $825,933 · fundraising $941,344

  • 8 · Pension plan contributions

    total $7,647 · program services $4,977 · management and general $1,645 · fundraising $1,025

  • 9 · Other employee benefits

    total $227,218 · program services $104,385 · management and general $77,789 · fundraising $45,044

  • 10 · Payroll taxes

    total $351,028 · program services $210,158 · management and general $62,598 · fundraising $78,272

  • 11b · Fees: legal

    total $17,026 · management and general $17,026

  • 11c · Fees: accounting

    total $99,663 · management and general $99,663

  • 11f · Fees: investment management

    total $173,503 · management and general $173,503

  • 11g · Fees: other

    total $1,113,068 · program services $766,999 · management and general $186,718 · fundraising $159,351

  • 12 · Advertising and promotion

    total $56,349 · fundraising $56,349

  • 13 · Office expenses

    total $587,282 · program services $499,027 · management and general $84,228 · fundraising $4,027

  • 14 · Information technology

    total $150,861 · program services $141,759 · management and general $4,068 · fundraising $5,034

  • 16 · Occupancy

    total $766,603 · program services $662,829 · management and general $89,263 · fundraising $14,511

  • 17 · Travel

    total $151,632 · program services $117,340 · management and general $28,750 · fundraising $5,542

  • 20 · Interest

    total $1,153,101 · management and general $1,153,101

  • 22 · Depreciation, depletion and amortization

    total $3,235,541 · program services $2,729,588 · management and general $433,732 · fundraising $72,221

  • 23 · Insurance

    total $397,048 · program services $141,047 · management and general $232,898 · fundraising $23,103

  • 24a · Other expenses: ACCESSIONS OF ART

    total $695,044 · program services $695,044

  • 24b · Other expenses: PROPERTY TAXES

    total $263,727 · program services $225,235 · management and general $32,972 · fundraising $5,520

  • 24c · Other expenses: SUPPLIES

    total $216,588 · program services $194,940 · management and general $12,226 · fundraising $9,422

  • 24d · Other expenses: REPAIRS AND MAINTENANCE

    total $131,859 · program services $114,398 · management and general $15,142 · fundraising $2,319

  • 24e · All other expenses

    total $365,636 · program services $261,243 · management and general $67,412 · fundraising $36,981

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $302,787 · end of year $2,006,029

  • 2 · Savings and temporary cash investments

    beginning of year $926,910 · end of year $497,821

  • 3 · Pledges and grants receivable

    beginning of year $3,374,317 · end of year $1,128,982

  • 4 · Accounts receivable

    beginning of year $126,801 · end of year $175,556

  • 8 · Inventories for sale or use

    beginning of year $110,309 · end of year $168,615

  • 9 · Prepaid expenses and deferred charges

    beginning of year $77,941 · end of year $82,114

  • 10a · Land, buildings and equipment: cost or other basis

    $129,723,994

  • 10b · Land, buildings and equipment: accumulated depreciation

    $24,738,740

  • 10c · Land, buildings and equipment, net

    beginning of year $107,872,434 · end of year $104,985,254

  • 11 · Investments: publicly traded securities

    beginning of year $45,299,758 · end of year $47,029,543

  • 15 · Other assets

    beginning of year $145,682 · end of year $133,628

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,079,717 · end of year $1,029,614

  • 19 · Deferred revenue

    beginning of year $1,383,497 · end of year $1,106,427

  • 20 · Tax-exempt bond liabilities

    beginning of year $3,275,692 · end of year $3,291,071

  • 23 · Secured mortgages and notes payable

    beginning of year $18,177,298 · end of year $14,602,122

  • 25 · Other liabilities

    beginning of year $1,043,617 · end of year $927,119

  • 27 · Net assets without donor restrictions

    beginning of year $80,186,734 · end of year $79,870,959

  • 28 · Net assets with donor restrictions

    beginning of year $53,090,384 · end of year $55,380,230

Mission and programs · 2023

Mission

THE MUSEUM OF CONTEMPORARY ART SAN DIEGO INVITES ALL AUDIENCES TO EXPERIENCE OUR WORLD, OUR REGION, AND OURSELVES THROUGH THE PRISM OF CONTEMPORARY ART.

Activities or mission (Part I)

MCASD INVITES ALL AUDIENCES TO EXPERIENCE OUR WORLD THROUGH THE PRISM OF CONTEMPORARY ART.

  • MCASD'S EXPANDED, STATE-OF-THE-ART LA JOLLA FACILITY FEATURES 40,000 SQUARE FEET OF GALLERY SPACE FOR EXHIBITIONS OF THE HISTORICAL HOLDINGS AND SPECIAL, TEMPORARY EXHIBITIONS, WHICH ARE DEVELOPED WITH ORIGINAL RESEARCH TO PROVIDE INSIGHTFUL ANALYSIS OF ISSUES THAT IMPACT OUR REGION AND OUR WORLD. THE DOWNTOWN LOCATION FEATURES 10,000 SQUARE FEET FOR CHANGING ART EXHIBITIONS AND PARTNERSHIPS. EXHIBITIONS PROVIDE THE BASIS FOR PUBLICATIONS, PANEL DISCUSSIONS, LECTURES, COMMUNITY EVENTS, TOURS AND OTHER SUPPORTING PROGRAMS.

    Expenses $6,519,493 · Revenue $576,401

  • PERMANENT COLLECTION: THE STEWARDSHIP OF MCASD'S COLLECTION IS A KEY COMPONENT OF ITS MISSION. IN FISCAL 2024, MCASD INCREASED ITS HOLDINGS WITH 82 WORKS OF ART THROUGH DONATION, PURCHASE, AND PURCHASE WITH DONATED FUNDS. THE FUNDS ALLOCATED FOR CARE OF THE PERMANENT COLLECTION INCLUDE EXPENSES FOR INSURANCE, PRESERVATION, AND CONSERVATION. MCASD SHARED ITS COLLECTION THROUGH THE LOAN OF 9 ARTWORKS TO 6 EXHIBITIONS AT OTHER MUSEUMS NATIONALLY.

    Expenses $2,155,648 · Revenue $146,771

  • MCASD'S INTERGENERATIONAL ARTS EDUCATION PROGRAMS SERVES AUDIENCES WITH ENRICHING MATERIAL DEVELOPED FROM BOTH THE MUSEUM'S PERMANENT COLLECTION AND TEMPORARY EXHIBITIONS. MCASD'S SIGNATURE EXTENDED SCHOOL PARTNERSHIP (ESP) CONNECTS MUSEUM EDUCATORS WITH COHORTS OF STUDENTS FOR GALLERY TOURS, LEARNING WORKSHOPS AND ULTIMATELY CREATIVE SHOWCASES THAT CONNECT DIRECTLY BACK TO SCHOOL CURRICULUM. YOUTH AUDIENCES ARE ALSO SERVED THROUGH THE TEEN ARTS COLLECTIVE AND MONTHLY FAMILY PLAY DAYS. MCASD RECEIVED FUNDING TO SUPPORT A CREATIVE AGING INITIATIVE CALLED REFLECTIONS WHICH ALLOWED OLDER ADULTS AN OPPORTUNITY FOR LEARNING AND COMMUNITY BUILDING AT THE MUSEUM. IN ADDITION, MCASD EDUCATORS LEAD SPECIALIZED TOURS, THEMATIC WORKSHOPS, AND FACILITATE LECTURE STYLE DISCUSSIONS FOR THE COMMUNITY AT LARGE.

    Expenses $1,005,856 · Revenue $35,075

As filed on the 2023 return.

Listed in Part VII

  • Kathryn Kanjo

    DAVID C. COPLEY DIRECTOR AND CEO

    Total calculated
    $458,322
    From this org
    $401,437
    From related orgs
    $0
    Other
    $56,885
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $401,327
    Bonus
    $110
    Other
    $0
    Deferred
    $4,000
    Nontaxable benefits
    $52,885
    Filer's total
    $458,322

  • Mary Capiello

    ADVANCEMENT DIRECTOR

    Total calculated
    $200,255
    From this org
    $187,808
    From related orgs
    $0
    Other
    $12,447
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,808
    Bonus
    $0
    Other
    $0
    Deferred
    $4,000
    Nontaxable benefits
    $8,447
    Filer's total
    $200,255

  • Jenna Jacobs

    CURATORIAL AFFAIRS SR. DIRECTOR

    Total calculated
    $145,880
    From this org
    $139,312
    From related orgs
    $0
    Other
    $6,568
    Hours/week
    40

  • Carla Lockhart

    HUMAN RESOURCES DIRECTOR

    Total calculated
    $132,819
    From this org
    $116,120
    From related orgs
    $0
    Other
    $16,699
    Hours/week
    40

  • Joshua Beckman

    CONTROLLER

    Total calculated
    $130,812
    From this org
    $124,265
    From related orgs
    $0
    Other
    $6,547
    Hours/week
    40

  • Jill Dawsey

    SENIOR CURATOR

    Total calculated
    $121,255
    From this org
    $111,215
    From related orgs
    $0
    Other
    $10,040
    Hours/week
    40

  • James Patocka

    FACILITIES DIRECTOR

    Total calculated
    $108,799
    From this org
    $107,628
    From related orgs
    $0
    Other
    $1,171
    Hours/week
    40

  • Lisa Hersman

    CFO (UNTIL 03/2024)

    Total calculated
    $70,040
    From this org
    $70,040
    From related orgs
    $0
    Other
    $0
    Hours/week
    34

  • Rekha Kapania

    CFO & COO (STARTED 04/2024)

    Total calculated
    $0
    Hours/week
    40

  • Steve Strauss

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Melissa Garfield Bartell

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Maryanne Pfister

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Dagmar Smek

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Christopher Calkins

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Barbara Arledge

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Mary Berglund

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Chris Birchby

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Viveca Bissonnette

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Charles Black

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Nancy Browar

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Karen Cohn

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Karen Fox

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Celia Henely

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Sr Marsha Chandler

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Carolyn Farris

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • David Marino

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Nevins McBride

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Anna Haudenschild Meier

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Alessandra Moctezuma

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dr Sheldon Morris

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Garna Muller

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Marcia Hazen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth Phelps

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Marcos Ramirez Erre

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • James Robbins

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Tom Rosso

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Colette Carson Royston

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Lorenza Fabre Vega

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Ryan Herrell

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

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

  • 1a · Travel for companions
  • 1a · Discretionary spending account
  • 1a · Housing allowance or residence for personal use
  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 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 1A
PAYMENT FOR COMPANION TRAVEL IS CONSIDERED A VALID BUSINESS PURPOSE AND NOT INCLUDED IN COMPENSATION WHEN ACCOMPANYING THE CEO ON MUSEUM ASSOCIATED BUSINESS TRAVEL. THE PERSONAL RESIDENCE OF THE CEO IS OWNED BY THE MUSEUM AND USED BY THE CEO FOR BUSINESS AND ENTERTAINMENT OF MUSEUM TRUSTEES AND DONORS. CERTAIN PERSONAL SERVICES ARE PROVIDED TO THE CEO AS PART OF THE LIVING ARRANGEMENTS WHILE THE CEO OCCUPIES THE PERSONAL RESIDENCE OWNED BY THE MUSEUM. THE PERSONAL SERVICES ARE REQUIRED FOR USING MUSEUM PROPERTY AND SO ARE NOT CONSIDERED TAXABLE COMPENSATION.
PART I, LINE 4B
IN 2008 THE MUSEUM SET UP A QUALIFIED 457(B) PLAN AND A 457(F) PLAN FOR KATHRYN KANJO. EMPLOYER CONTRIBUTIONS TO THESE PLANS TOTALED APPROXIMATELY $35,787 IN 2024.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202541349349312444

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