Civic Intelligence

Mcnay Art Museum

990 • Fiscal year 2021 • EIN 74-1195277

Jul 01, 2020 to Jun 30, 2021 • Filed on Sep 30, 2021

Organization ProfileWWW.MCNAYART.ORG

View Organization Page

P O Box 6069San Antonio, TX 78209

(210) 824-5368

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Liabilities / Revenue

10th percentile

0.03x

Higher debt load relative to revenue than 10% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Net Margin

80th percentile

39%

Higher net margin than 80% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Top Officer Pay

42nd percentile

$294,428

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Asset Growth

62nd percentile

16%

Faster asset growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Revenue Growth

82nd percentile

58%

Faster revenue growth than 82% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets8th percentile

Assets

Up

$98,111,815

Up $13,798,683 (+16%) from 2020

Net Assets

Up

$97,640,639

Up $14,952,734 (+18%) from 2020

Liabilities

Down

$471,176

Down $1,154,051 (-71%) from 2020

Revenue And Expenses
Liabilities / Revenue10th percentileNet Margin80th percentile

Revenue

Up

$14,815,672

Up $5,446,312 (+58%) from 2020

Expenses

Down

$9,032,741

Down $483,431 (-5.1%) from 2020

Net Income

Up

$5,782,931

Up $5,929,743 (+4039%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150M$100M$50M$0Assets 2011: $79,074,589Liabilities 2011: $746,028Net Assets 2011: $78,328,5612011Assets 2012: $80,725,683Liabilities 2012: $794,763Net Assets 2012: $79,930,9202012Assets 2013: $82,881,252Liabilities 2013: $895,176Net Assets 2013: $81,986,0762013Assets 2014: $89,960,845Liabilities 2014: $1,533,336Net Assets 2014: $88,427,5092014Assets 2015: $86,555,352Liabilities 2015: $1,491,262Net Assets 2015: $85,064,0902015Assets 2016: $81,355,669Liabilities 2016: $1,383,350Net Assets 2016: $79,972,3192016Assets 2017: $82,041,730Liabilities 2017: $881,189Net Assets 2017: $81,160,5412017Assets 2018: $83,246,393Liabilities 2018: $615,814Net Assets 2018: $82,630,5792018Assets 2019: $86,692,018Liabilities 2019: $674,813Net Assets 2019: $86,017,2052019Assets 2020: $84,313,132Liabilities 2020: $1,625,227Net Assets 2020: $82,687,9052020Assets 2021: $98,111,815Liabilities 2021: $471,176Net Assets 2021: $97,640,6392021Assets 2022: $88,824,083Liabilities 2022: $472,445Net Assets 2022: $88,351,6382022Assets 2023: $93,241,048Liabilities 2023: $659,163Net Assets 2023: $92,581,8852023Assets 2024: $98,174,679Liabilities 2024: $641,363Net Assets 2024: $97,533,3162024Assets 2025: $100,757,212Liabilities 2025: $677,187Net Assets 2025: $100,080,0252025

Highlighted filing

2021

Assets$98,111,815
Liabilities$471,176
Net Assets$97,640,639
Open 2021 Filing

Operations Trend

Revenue Growth82nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,211,302Expenses 2011: $4,359,343Net Income 2011: -$1,148,0412011Expenses 2012: $8,822,0542012Expenses 2013: $8,833,7992013Revenue 2014: $13,518,035Expenses 2014: $9,629,162Net Income 2014: $3,888,8732014Revenue 2015: $11,775,067Expenses 2015: $10,635,483Net Income 2015: $1,139,5842015Revenue 2016: $5,995,397Expenses 2016: $10,660,572Net Income 2016: -$4,665,1752016Revenue 2017: $10,272,533Expenses 2017: $10,151,730Net Income 2017: $120,8032017Revenue 2018: $8,734,761Expenses 2018: $9,680,975Net Income 2018: -$946,2142018Revenue 2019: $13,251,857Expenses 2019: $10,276,842Net Income 2019: $2,975,0152019Revenue 2020: $9,369,360Expenses 2020: $9,516,172Net Income 2020: -$146,8122020Revenue 2021: $14,815,672Expenses 2021: $9,032,741Net Income 2021: $5,782,9312021Revenue 2022: $12,922,550Expenses 2022: $10,156,875Net Income 2022: $2,765,6752022Revenue 2023: $11,407,381Expenses 2023: $10,620,364Net Income 2023: $787,0172023Revenue 2024: $11,538,035Expenses 2024: $10,423,454Net Income 2024: $1,114,5812024Revenue 2025: $10,040,132Expenses 2025: $10,805,899Net Income 2025: -$765,7672025

Highlighted filing

2021

Revenue$14,815,672
Expenses$9,032,741
Net Income$5,782,931
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Sep 30, 2021
Return Version
2020v4.1
Gross Receipts
$29,848,858
Mission and Program Overview

Mission

The mcnay art museum engages a diverse community in the discovery and enjoyment of the visual arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$50,898,614$65,355,297▲ $14,456,683
Land, Buildings, and Equipment, Net$26,145,630$26,250,448▲ $104,818
Savings and Temporary Cash Investments$3,709,509$5,403,509▲ $1,694,000
Pledges and Grants Receivable$2,265,259$774,907▼ $1,490,352
Prepaid Expenses and Deferred Charges$1,087,586$214,299▼ $873,287
Accounts Receivable$93,479$82,987▼ $10,492
Inventories for Sale or Use$109,645$27,208▼ $82,437
Cash and Non-Interest-Bearing Accounts$3,410$3,160▼ $250
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$84,313,132$98,111,815▲ $13,798,683
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$876,700$0▼ $876,700
Accounts Payable and Accrued Expenses$584,528$264,609▼ $319,919
Deferred Revenue$163,999$206,567▲ $42,568
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,625,227$471,176▼ $1,154,051
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$39,995,414$55,309,055▲ $15,313,641
Net Assets With Donor Restrictions$42,692,491$42,331,584▼ $360,907
Total Net Assets Fund Balance$82,687,905$97,640,639▲ $14,952,734
Total Liabilities and Net Assets / Fund Balance$84,313,132$98,111,815▲ $13,798,683

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,034,983$30,902,859$55,937,842
Other Land Buildings$575,880$1,715,128$2,291,008
Land$585,962-$585,962
Equipment$53,623$428,048$481,671

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$47,797,569$664,239▲ $15,050,311$3,172,803$60,339,316
2019$51,022,876$1,056,850▼ $1,792,045$2,490,112$47,797,569
2018$50,753,791$133,734▲ $2,677,605$2,542,254$51,022,876
2017$48,697,635$206▲ $5,355,797$3,299,847$50,753,791
2016$46,288,314$1,007,767▲ $4,435,331$3,033,777$48,697,635
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard AsteDirectorFT$272,458$21,970$294,428
Rene BarilleauxHead of Curatorial AffairsFT$105,822$15,350$121,172
Heather RynikerHead of FinanceFT$83,991$12,675$96,666

Board Members and Trustees

NameTitle
Don FrostPresident
Amy Stieren SmileyVice President
Alice B Viroslav MdMember
Bruce a SmithMember
Caroline CarringtonMember
Corinna Holt RichterMember
Darryl ByrdMember
Graciela CigarroaMember
Harriet Romo PhdMember
J Bruce Bugg JrMember
J David OppenheimerMember
John W FeikMember
Lucille Oppenheimer TravisMember
Rick LibertoMember
Walton Vandiver GregoryMember
Carolyn Jeffers PatersonSecretary
Brooks EnglehardtTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
BrandtHvac/electrical ServPO BOX 227351, Dallas, TX 75222$287,895
Revenue and Support

Revenue Composition

Contributions and Grants
$8,329,988
Program Service Revenue
$511,139
Investment Income
$5,782,309
Other Revenue
$192,236
All Other Contributions
$5,787,908
Change in Net Assets
$5,782,931

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,604,997
Revenue Not Reported on Financial Statements
$210,675
Revenue Not Reported on Form 990
$10,548,855
Other Revenue Adjustments
$-143,546
Total Revenue per Audited Statements
$25,153,852
Total Revenue per Form 990
$14,815,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,723,743
Other Expenses$4,308,998
Total Fundraising Expense$745,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,908,522$192,150$327,495$3,428,167
Depreciation Depletion$1,620,402$204,878$37,251$1,862,531
Other Employee Benefits$427,371$28,235$48,121$503,727
Current Officers, Directors, Trustees, and Key Employees$330,833$21,856$37,251$389,940
Fees for Service Investment Mgmnt Fees-$354,221-$354,221
Insurance$230,240$67,488-$297,728
Occupancy$268,510$14,943$8,405$291,858
Payroll Taxes$245,198$16,199$27,609$289,006
Office Expenses$107,252$42,867$59,804$209,923
Fees for Services Other$14,815$144,470$49,568$208,853
All Other Expenses$26,377$67,974$59,656$154,007
Pension Plan Contributions$95,789$6,328$10,786$112,903
Advertising$18,975$30$22,409$41,414
Fees for Services Accounting$2,536$24,729$8,485$35,750
Fees for Services Legal$651$6,349$2,178$9,178
Other Expenses$5,288$183,546$3,672$8,960
Conferences and Meetings$2,222$887$1,000$4,109
Travel$1,482$1,741$43$3,266
Total Functional Expenses$6,908,041$1,379,632$745,068$9,032,741

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,032,741
Expenses per Audited Statements$8,803,867
Total Expenses per Audited Statements$8,803,867
Expenses Not Reported on Financial Statements$228,874
Other Expense Adjustments$-125,347
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$49,044
Fundraising Gross Income$19,579
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$239,605$19,579$26,084$-6,505
Total Events$239,605$19,579$49,044$-29,465
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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, Section B, Line 11

“990 review process: a detailed presentation is made to the business affairs committee. Once accepted, a recommendation is made to the full board for acceptance. A copy of the 990 is given to all members of the business affairs committee and made available to all other board members prior to filing with the irs.”

Form 990, Part VI, Section B, Line 12C

“Nominating/governance committee of the board is responsible for obtaining all conflict of interest statements annually and for investigating any violation or perceived violation of the policy.”

Form 990, Part VI, Section B, Line 15

“The staff calculates salary ranges for all employees based on industry-wide salary surveys: aamd salary survey for professionals and werling local survey for non-professionals. These ranges are approved by the business affairs committee as part of the annual budget process. The information used and the decisions made are documented in the minutes of the business affairs committee. The museum's last compensation study was performed in april 2021.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, financial statements, and form 990 are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Mcnay Art Museum
EIN
74-1195277
In Care Of
% MCNAY ART MUSEUM
Phone
2108245368
Address
P O BOX 6069, SAN ANTONIO, TX 78209

Signing Officer

Name
Sandra M Lopez
Title
Head of Finance
Phone
2108245368
Signed
2021-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Aste Phd
Formed
1952
Legal Domicile
TX
Voting Board Members
17
Independent Board Members
17
Employees
144
Volunteers
100

Preparer

Firm
Bdo USA Llp
Address
9901 IH-10 Suite 500, San Antonio, TX 78230
Preparer
Ann M Pena
Phone
2103428000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Collection items purchased not capitalized: $1,379,052.”

Financial Statement Notes

Form 990, Schedule D, Part III, Line 1A

“Contributions reflected in the financial statements include only recorded cash receipts and pledges and do not include gifts of works of art received by the museum. In conformity with the practice followed by many museums, art objects purchased by the museum and art objects donated to the museum are not included in the statement of financial position.”

Form 990, Schedule D, Part III, Line 4

“Objects for display consist primarily of a strong collection of 19th and 20th century european and american paintings, prints, sculpture, and one of the leading collections of theatre arts in the country. The collection is essential to the mission of promoting the advancement and enjoyment of modern art and providing education to the public.”

Form 990, Schedule D, Part V, Line 4

“The mcnay art museum maintains various endowment funds established for the following purposes: art acquisitions/conservation, education, exhibitions, presentations, capital campaign, auditorium and gallery maintenance, curatorial, conservation, directors' chair, any activities of the museum, and other uses.”

Form 990, Schedule D, Part X, Line 2

“The Museum is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC); therefore, no provision for income taxes has been made in these statements. The Museum follows the provisions of ASC 740-10 Accounting for Uncertainty in Income Taxes, which requires recognition and disclosure of uncertain tax positions in the financial statements. The Museum's management believes that is has appropriate support for any tax positions taken and that it has no material uncertain tax positions. Accordingly, it will not recognize any liability for uncertain tax benefits. For the years ended June 30, 2021 and 2020, the Museum did not recognize any interest or penalties in the financial statements. Tax years 2018-2020 remain open to examination by the taxing jurisdictions which the Museum is subject to, and these periods have not been extended beyond the applicable statute of limitations.”

Form 990, Schedule D, Part XI, Line 4B

“Loss on disposal of assets -18,199. Cost of goods sold: -125,347. ------------- -143,546.”

Form 990, Schedule D, Part XII, Line 4B

“Cost of goods sold: -125,347.”

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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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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$98,111,815
Liabilities
$471,176
Net assets
$97,640,639
Revenue
$14,815,672
Expenses
$9,032,741
Net income
$5,782,931
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$101$0.68$100$10.0$10.8$0.77
2024Detailed filing. Detailed filing data is available for this year.$98.2$0.64$97.5$11.5$10.4$1.11
2023Detailed filing. Detailed filing data is available for this year.$93.2$0.66$92.6$11.4$10.6$0.79
2022Detailed filing. Detailed filing data is available for this year.$88.8$0.47$88.4$12.9$10.2$2.77
2021Detailed filing. Detailed filing data is available for this year.$98.1$0.47$97.6$14.8$9.03$5.78
2020Detailed filing. Detailed filing data is available for this year.$84.3$1.63$82.7$9.37$9.52$0.15
2019Detailed filing. Detailed filing data is available for this year.$86.7$0.67$86.0$13.3$10.3$2.98
2018Detailed filing. Detailed filing data is available for this year.$83.2$0.62$82.6$8.73$9.68$0.95
2017Detailed filing. Detailed filing data is available for this year.$82.0$0.88$81.2$10.3$10.2$0.12
2016Detailed filing. Detailed filing data is available for this year.$81.4$1.38$80.0$6.00$10.7$4.67
2015Detailed filing. Detailed filing data is available for this year.$86.6$1.49$85.1$11.8$10.6$1.14
2014Detailed filing. Detailed filing data is available for this year.$90.0$1.53$88.4$13.5$9.63$3.89
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$82.9$0.90$82.0$8.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.7$0.79$79.9$8.82
2011Summary only. Only limited summary data is available for this year.$79.1$0.75$78.3$3.21$4.36$1.15