Civic Intelligence

Oceanside Museum of Art

EIN 33-0653905 • 501(c)3 • Oceanside, CA

Profile

To be a premier regional art museum for san diego and southern california and a leader of arts & culture in north county san diego, oma fosters and promotes the study , appreciation and understanding of art, with special focus on regional art, through its exhibitions, collections, education programs and social experiences for the cultural enhancement of people in north san diego county. Oma has increased the quality and quantity of exhibition programming in the past year, opened new program spaces (del mar satellite and lower level museum classroom), exerted convening and collaboration-building leadership in oceanside (formation of oceanside cultural consortium) and north county san diego (formation of the north county arts network), expanded adult and youth arts educational programs, and worked towards launching some new arts community events for the region (first friday oceanside art walk, mingafest, annual art auction).

704 Pier View WayOceanside, CA 92054

www.oma-online.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.07x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.18x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$190,344

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

62nd percentile

8.4%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

5.0%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,523,458

Up $970,543 (+17%) from 2022

Liabilities

Up

$434,810

Up $155,038 (+55%) from 2022

Net Assets

Up

$6,088,648

Up $815,505 (+15%) from 2022

Revenue

Up

$2,439,958

Up $561,121 (+30%) from 2022

Expenses

Up

$2,007,746

Up $219,014 (+12%) from 2022

Net Income

Up

$432,212

Up $342,107 (+380%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,706,619Liabilities 2010: $70,936Net Assets 2010: $5,635,6832010Assets 2011: $5,463,111Liabilities 2011: $39,731Net Assets 2011: $5,423,3802011Assets 2012: $5,175,373Liabilities 2012: $83,731Net Assets 2012: $5,091,6422012Assets 2013: $5,238,678Liabilities 2013: $54,462Net Assets 2013: $5,184,2162013Assets 2014: $5,029,538Liabilities 2014: $76,425Net Assets 2014: $4,953,1132014Assets 2015: $4,591,272Liabilities 2015: $38,382Net Assets 2015: $4,552,8902015Assets 2016: $4,924,111Liabilities 2016: $66,004Net Assets 2016: $4,858,1072016Assets 2017: $4,910,143Liabilities 2017: $31,349Net Assets 2017: $4,878,7942017Assets 2018: $4,850,900Liabilities 2018: $41,626Net Assets 2018: $4,809,2742018Assets 2019: $4,931,625Liabilities 2019: $50,880Net Assets 2019: $4,880,7452019Assets 2020: $4,985,039Liabilities 2020: $306,826Net Assets 2020: $4,678,2132020Assets 2021: $5,560,999Liabilities 2021: $242,651Net Assets 2021: $5,318,3482021Assets 2022: $5,552,915Liabilities 2022: $279,772Net Assets 2022: $5,273,1432022Assets 2024: $6,523,458Liabilities 2024: $434,810Net Assets 2024: $6,088,6482024

Highlighted filing

2024

Assets$6,523,458
Liabilities$434,810
Net Assets$6,088,648

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $911,1262010Expenses 2011: $750,6832011Expenses 2012: $868,6102012Revenue 2013: $972,424Expenses 2013: $879,850Net Income 2013: $92,5742013Revenue 2014: $872,756Expenses 2014: $1,103,859Net Income 2014: -$231,1032014Revenue 2015: $748,116Expenses 2015: $1,148,339Net Income 2015: -$400,2232015Revenue 2016: $926,691Expenses 2016: $918,069Net Income 2016: $8,6222016Revenue 2017: $927,669Expenses 2017: $938,182Net Income 2017: -$10,5132017Revenue 2018: $1,026,573Expenses 2018: $1,079,056Net Income 2018: -$52,4832018Revenue 2019: $1,214,560Expenses 2019: $1,177,111Net Income 2019: $37,4492019Revenue 2020: $947,209Expenses 2020: $1,182,468Net Income 2020: -$235,2592020Revenue 2021: $1,917,426Expenses 2021: $1,286,081Net Income 2021: $631,3452021Revenue 2022: $1,878,837Expenses 2022: $1,788,732Net Income 2022: $90,1052022Revenue 2024: $2,439,958Expenses 2024: $2,007,746Net Income 2024: $432,2122024

Highlighted filing

2024

Revenue$2,439,958
Expenses$2,007,746
Net Income$432,212

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.52$0.43$6.09$2.44$2.01$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.55$0.28$5.27$1.88$1.79$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.56$0.24$5.32$1.92$1.29$0.63
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$0.31$4.68$0.95$1.18$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.93$0.05$4.88$1.21$1.18$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.04$4.81$1.03$1.08$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.91$0.03$4.88$0.93$0.94$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.92$0.07$4.86$0.93$0.92$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.59$0.04$4.55$0.75$1.15$0.40
2014Detailed filing. Detailed filing data is available for this year.$5.03$0.08$4.95$0.87$1.10$0.23
2013Detailed filing. Detailed filing data is available for this year.$5.24$0.05$5.18$0.97$0.88$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$0.08$5.09$0.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.46$0.04$5.42$0.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.71$0.07$5.64$0.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 11, 2025
Return Version
2024v5.2
Gross Receipts
$2,535,591
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,737,642$4,122,578▲ $384,936
Cash and Non-Interest-Bearing Accounts$1,093,719$707,437▼ $386,282
Pledges and Grants Receivable$15,254$586,676▲ $571,422
Investments Other Securities$312,171$450,000▲ $137,829
Prepaid Expenses and Deferred Charges$36,535$22,264▼ $14,271
Inventories for Sale or Use$756$1,745▲ $989
Total Assets$6,016,658$6,523,458▲ $506,800
Other Assets Total$820,581$632,758▼ $187,823
Liabilities
Accounts Payable and Accrued Expenses$131,428$193,105▲ $61,677
Mortgage Notes Payable Secured by Investment Property$153,588$149,852▼ $3,736
Deferred Revenue$99,315$91,853▼ $7,462
Total Liabilities$384,331$434,810▲ $50,479
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,637,366$4,657,256▲ $19,890
Net Assets With Donor Restrictions$994,961$1,431,392▲ $436,431
Total Net Assets Fund Balance$5,632,327$6,088,648▲ $456,321
Total Liabilities and Net Assets / Fund Balance$6,016,658$6,523,458▲ $506,800

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,375,361$2,521,058$5,896,419
Leasehold Improvements$699,604-$699,604
Equipment$45,863$134,535$180,398
Other Land Buildings$1,750$5,445$7,195
Other Assets Org$284,389--
Other Securities$450,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$820,581$151,979▲ $47,200$360,393$632,758
2023$1,025,053$148,281▲ $107,088$436,610$820,581
2022$880,597$302,530▼ $130,890-$1,025,053
2021$360,898$523,891▲ $44,018-$880,597
2020$334,587$5,402▲ $38,774-$360,898
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maria MingaloneExecutive DirectorFT$163,973$26,371$190,344

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Lisa Ritchie EnterprisesConsulting1118 Judy Lane, Cardiff by the Sea, CA 92007$130,200
Revenue and Support

Revenue Composition

Contributions and Grants
$2,184,138
Program Service Revenue
$158,924
Investment Income
$47,339
Other Revenue
$49,557
All Other Contributions
$1,969,119
Change in Net Assets
$432,212

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,439,958
Revenue Not Reported on Form 990
$144,109
Total Revenue per Audited Statements
$2,584,067
Total Revenue per Form 990
$2,439,958
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,129,825
Other Expenses$877,921
Total Fundraising Expense$275,489
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$621,802$128,730$37,075$787,607
Fees for Services Other$274,004-$48,820$322,824
Current Officers, Directors, Trustees, and Key Employees$49,191$32,795$81,987$163,973
Office Expenses$92,049$8,210$54,482$154,741
Depreciation Depletion$137,932$8,996$2,998$149,926
Payroll Taxes$70,883$17,062$12,598$100,543
Other Employee Benefits$54,780$13,186$9,736$77,702
Occupancy$49,760$9,330$3,110$62,200
Insurance$20,511$4,937$3,645$29,093
Interest$11,638$9,508$3,615$24,761
Travel$19,900--$19,900
Fees for Services Accounting$4,665$9,710-$14,375
Other Expenses$934$11,626$5,709$12,560
Conferences and Meetings$8,375--$8,375
Advertising$545-$1,352$1,897
Total Functional Expenses$1,450,259$281,998$275,489$2,007,746

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,127,746
Expenses per Audited Statements$2,007,746
Total Expenses per Form 990$2,007,746
Expenses Not Reported on Form 990$120,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$74,748
Fundraising Gross Income$60,194
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Events$60,194$60,194-$60,194
Total Events$60,194$60,194$74,748$-14,554
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

Form 990 is reviewed by the Executive Director and the Board prior to filing.

Form 990, Part VI, Line 12C

The Board annually reviews for conflicts of interest. The conflict of interest policy is distributed to Board Members annually and the new Board Members must sign and return a copy.

Form 990, Part VI, Line 15A

The Organization pursues a comprehensive annual 360 degree performance review fo the Executive Director invovling all Board and key staff members. Compensation is determined according to performance and comparable compensation data for like sized musuem organizations. Executive Director offers a comprehensive self-evaluation and provides feedback to the organizational perfromance/compensation reveiw process that results in a renewed written contract.

Form 990, Part VI, Line 15B

A complete analysis of compensation using comparability data for key positions is done annually.

Form 990, Part VI, Line 19

Governing documents are disclosed upon request.

Filing and Contact Details

Filer

Filer Name
Oceanside Museum of Art
EIN
33-0653905
Phone
7604353720
Address
704 PIER VIEW WAY, OCEANSIDE, CA 92054

Signing Officer

Name
Maria MIngalone
Title
Executive Director
Phone
7604353720
Signed
2025-07-11
Discuss with paid preparer
No

Organization Details

Formed
1998
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
33
Volunteers
180

Preparer

Firm
Munger & Company CPAs
Address
1818 Avocado Road, Oceanside, CA 92054
Preparer
Roland W Munger
Phone
7607308020
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Organizations Mission or Most Significan Activities - Oceanside Museum of Arts OMA mission is to bring people together to explore the art and stories of Southern California. Our vision is a community transformed by art.

Form 990, Part XI, Line 9

The organization recorded in-kind expense of 120,000 for donated use of building which is to be excluded for IRS reporting purposes.

Form 990, Part III, Line 1

Organizations Misson is to be a premier regional art museum for San Diego and Southern California and a leader of arts culture in North County San Diego. OMA fosters and promotes the study, appreciation and understanding of art, with special focus on regional art, through its exhibitions, collections, education programs and social experiences for the cultural enhancement of people in North San Diego County. OMA has increased the quality and quantity of exhibition programming in the past few years, opened program spaces Del Mar satellite and lower level museum classroom, exerted convening and collaboration-building leadership in Oceanside formation of the North County Arts Network, expanded adult and youth arts educational programs, and worked towards launching some new arts community events for the region.

Form 990, Part IX, Line 11G

These amounts are for the artists stipends, contractors, curator, grant writing consultant, graphic design, honoraria, marketing consultant fees, installation, IT, musicians fees, photography, and professional fees.

Raw XML AppendixShowing 400 of 621 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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