Civic Intelligence

Bakersfield Art Foundation Inc

EIN 77-0125694 • 501(c)3 • Bakersfield, CA

Profile

The bakersfield museum of art inspires and engages diverse audiences by providing a broad spectrum of creative visual arts experiences through the exhibition and preservation of fine art, educational programs, community outreach and special events.

1930 R StreetBakersfield, CA 93301

www.bmoa.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.08x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

66th percentile

0.21x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

24th percentile

-4.1%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-6.6%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$2,689,259

Down $13,320 (-0.5%) from 2023

Liabilities

Up

$211,398

Up $222 (+0.1%) from 2023

Net Assets

Down

$2,477,861

Down $13,542 (-0.5%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin22nd percentile

Revenue

Up

$1,108,526

Up $81,189 (+7.9%) from 2023

Expenses

Up

$1,185,620

Up $51,677 (+4.6%) from 2023

Net Income

Up

-$77,094

Up $29,512 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,725,175Liabilities 2011: $103,631Net Assets 2011: $3,621,5442011Assets 2012: $3,520,061Liabilities 2012: $143,710Net Assets 2012: $3,376,3512012Assets 2013: $3,373,207Liabilities 2013: $122,277Net Assets 2013: $3,250,9302013Assets 2014: $3,214,179Liabilities 2014: $126,767Net Assets 2014: $3,087,4122014Assets 2015: $3,184,377Liabilities 2015: $141,086Net Assets 2015: $3,043,2912015Assets 2016: $3,023,452Liabilities 2016: $140,158Net Assets 2016: $2,883,2942016Assets 2017: $2,971,138Liabilities 2017: $161,339Net Assets 2017: $2,809,7992017Assets 2018: $3,030,249Liabilities 2018: $168,700Net Assets 2018: $2,861,5492018Assets 2019: $3,002,105Liabilities 2019: $155,007Net Assets 2019: $2,847,0982019Assets 2020: $3,078,736Liabilities 2020: $274,044Net Assets 2020: $2,804,6922020Assets 2021: $3,098,042Liabilities 2021: $262,359Net Assets 2021: $2,835,6832021Assets 2022: $2,818,848Liabilities 2022: $183,282Net Assets 2022: $2,635,5662022Assets 2023: $2,702,579Liabilities 2023: $211,176Net Assets 2023: $2,491,4032023Assets 2024: $2,689,259Liabilities 2024: $211,398Net Assets 2024: $2,477,8612024

Highlighted filing

2024

Assets$2,689,259
Liabilities$211,398
Net Assets$2,477,861
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $797,640Expenses 2011: $884,102Net Income 2011: -$86,4622011Expenses 2012: $908,9122012Revenue 2013: $841,857Expenses 2013: $937,211Net Income 2013: -$95,3542013Revenue 2014: $654,817Expenses 2014: $887,049Net Income 2014: -$232,2322014Revenue 2015: $762,671Expenses 2015: $790,177Net Income 2015: -$27,5062015Revenue 2016: $945,846Expenses 2016: $989,203Net Income 2016: -$43,3572016Revenue 2017: $934,639Expenses 2017: $1,042,980Net Income 2017: -$108,3412017Revenue 2018: $946,130Expenses 2018: $951,142Net Income 2018: -$5,0122018Revenue 2019: $833,008Expenses 2019: $846,056Net Income 2019: -$13,0482019Revenue 2020: $886,609Expenses 2020: $937,898Net Income 2020: -$51,2892020Revenue 2021: $718,279Expenses 2021: $815,806Net Income 2021: -$97,5272021Revenue 2022: $1,099,730Expenses 2022: $871,905Net Income 2022: $227,8252022Revenue 2023: $1,027,337Expenses 2023: $1,133,943Net Income 2023: -$106,6062023Revenue 2024: $1,108,526Expenses 2024: $1,185,620Net Income 2024: -$77,0942024

Highlighted filing

2024

Revenue$1,108,526
Expenses$1,185,620
Net Income-$77,094
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,689,259
Liabilities
$211,398
Net assets
$2,477,861
Revenue
$1,108,526
Expenses
$1,185,620
Net income
-$77,094
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.69$0.21$2.48$1.11$1.19$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.70$0.21$2.49$1.03$1.13$0.11
2022Detailed filing. Detailed filing data is available for this year.$2.82$0.18$2.64$1.10$0.87$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.26$2.84$0.72$0.82$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.08$0.27$2.80$0.89$0.94$0.05
2019Detailed filing. Detailed filing data is available for this year.$3.00$0.16$2.85$0.83$0.85$0.01
2018Detailed filing. Detailed filing data is available for this year.$3.03$0.17$2.86$0.95$0.95$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.97$0.16$2.81$0.93$1.04$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.02$0.14$2.88$0.95$0.99$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.18$0.14$3.04$0.76$0.79$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.21$0.13$3.09$0.65$0.89$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$0.12$3.25$0.84$0.94$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.14$3.38$0.91
2011Summary only. Only limited summary data is available for this year.$3.73$0.10$3.62$0.80$0.88$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Mar 31, 2025
Return Version
2023v6.0
Gross Receipts
$1,233,579
Mission and Program Overview

Mission

The bakersfield museum of art inspires and engages diverse audiences by providing a broad spectrum of creative visual arts experiences through the exhibition and preservation of fine art, educational programs, community outreach and special events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,226,990$1,155,940▼ $71,050
Investments Other Securities$976,452$1,043,169▲ $66,717
Cash and Non-Interest-Bearing Accounts$299,590$223,445▼ $76,145
Pledges and Grants Receivable-$100,000-
Savings and Temporary Cash Investments$107,153$84,250▼ $22,903
Accounts Receivable$50,934$68,788▲ $17,854
Prepaid Expenses and Deferred Charges$4,195$9,440▲ $5,245
Inventories for Sale or Use$951$4,227▲ $3,276
Total Assets$2,702,579$2,689,259▼ $13,320
Other Assets Total$36,314$0▼ $36,314
Liabilities
Deferred Revenue$128,392$123,140▼ $5,252
Accounts Payable and Accrued Expenses$82,784$88,258▲ $5,474
Total Liabilities$211,176$211,398▲ $222
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,486,403$2,360,861▼ $125,542
Net Assets With Donor Restrictions$5,000$117,000▲ $112,000
Total Net Assets Fund Balance$2,491,403$2,477,861▼ $13,542
Total Liabilities and Net Assets / Fund Balance$2,702,579$2,689,259▼ $13,320

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$961,576$1,411,504$2,373,080
Leasehold Improvements$173,337$120,132$293,469
Equipment$21,027$211,297$232,324
Other Securities$1,043,169--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Amy SmithExec. Director/CEOFT$115,003$115,003

Board Members and Trustees

NameTitle
Laura CattaniChair
Daniel CaterChair-elect
Lynn KrausseFinance Chair
Rogers BrandonPast Chair
Ariel DyerTrustee
Christopher LoweTrustee
Douglas CarothersTrustee
Felix AdamoTrustee
Fran GunnerTrustee
Glenda GarciaTrustee
Laurie MaclinTrustee
Mehregon MoerkeTrustee
Sharon WegisTrustee
Shirley GordonTrustee
Theresa LafratiTrustee
Vikki CruzTrustee
Aida MolinaAt Large
David AndersonAt Large
Donna BalchAt Large
Kathy HairAt Large
Julie RiegelSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$616,271
Program Service Revenue
$461,406
Investment Income
$58,007
Other Revenue
$-27,158
All Other Contributions
$302,675
Change in Net Assets
$-77,094

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$8,000Fair Market Value (FMV)
Other Non Cash Contri Table1$1,456Fair Market Value (FMV)
Total Noncash Contributions2$9,456-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,233,579
Revenue Not Reported on Financial Statements
$-125,053
Revenue Not Reported on Form 990
$63,552
Other Revenue Adjustments
$-125,053
Total Revenue per Audited Statements
$1,297,131
Total Revenue per Form 990
$1,108,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$689,493
Other Expenses$496,127
Total Fundraising Expense$208,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$225,431$195,429$153,630$574,490
Current Officers, Directors, Trustees, and Key Employees-$115,003-$115,003
All Other Expenses$28,466$31,036$37,292$96,794
Occupancy$66,790$12,231-$79,021
Depreciation Depletion$71,333$2,207-$73,540
Other Expenses$32,515$91$5,384$37,899
Fees for Services Accounting$2,104$29,047-$31,151
Fees for Services Other$1,395$19,253-$20,648
Advertising$8,025$7,841$168$16,034
Insurance-$11,968-$11,968
Fees for Service Investment Mgmnt Fees$508$7,017-$7,525
Fees for Services Legal$239$3,294-$3,533
Total Functional Expenses$504,864$472,452$208,304$1,185,620

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,310,673
Expenses per Audited Statements$1,185,620
Total Expenses per Form 990$1,185,620
Expenses Not Reported on Form 990$125,053
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$122,418
Fundraising Gross Income$67,985
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Via Arte$76,200$45,885$27,333$18,552
Art Mix$116,275$22,100$35,482$-13,382
Total Events$249,846$67,985$122,418$-54,433
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 11B

“The board chair and the finance chair review the form 990 and approve a draft before it is filed with the internal revenue service.”

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

“The board chair and ceo review the forms that are completed annually and any issues identified would go to the executive committee.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board is provided california survey data of comparable positions and museum size, together with any local comparable data to determine the compensation and benefit structure for the executive director.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public by written requests to the executive director.”

Filing and Contact Details

Filer

Filer Name
Bakersfield Art Foundation Inc
EIN
77-0125694
Phone
6613237219
Address
1930 R STREET, BAKERSFIELD, CA 93301
Doing Business As
Bakersfield Museum of Art

Signing Officer

Name
Lynn Krausse
Title
Treasurer/CFO
Phone
6613237219
Signed
2025-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Krausse
Formed
1986
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
25
Volunteers
75

Preparer

Firm
Daniells Phillips Vaughan & Bock
Address
300 NEW STINE ROAD, BAKERSFIELD, CA 93309
Preparer
Joslynn Calistro Ea Mst
Phone
6618347411
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“No change in process from prior year.”

Financial Statement Notes

PART III, LINE 4:

“The bakersfield museum of art inspires and engages diverse audiences by providing a broad spectrum of creative visual arts experiences through the exhibition and preservation of fine art, educational programs, community outreach and special events.”

PART X, LINE 2:

“The foundation has adopted the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the foundation may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management evaluated the foundation's tax positions and concluded that they had taken no uncertain tax positions that would require adjustment to the financial statements to comply with the provisions of this guidance”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Special event expense -122,418. Gift shop cost of goods sold -2,635.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special event expense 122,418. Gift shop cost of goods sold 2,635.”

Raw XML AppendixShowing 400 of 653 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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IRS990/MissionDesc0THE BAKERSFIELD MUSEUM OF ART INSPIRES AND ENGAGES DIVERSE AUDIENCES BY PROVIDING A BROAD SPECTRUM OF CREATIVE VISUAL ARTS EXPERIENCES THROUGH THE EXHIBITION AND PRESERVATION OF FINE ART, EDUCATIONAL PROGRAMS, COMMUNITY OUTREACH AND SPECIAL EVENTS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE MUSEUM PROVIDES SIGNIFICANT EDUCATIONAL PROGRAMS INCLUDING DOCENT TOURS TO STUDENTS, ART EDUCATION CLASSES DURING THE SCHOOL DAY FOR 5TH-GRADE STUDENTS, AFTER-SCHOOL ART ENRICHMENT CLASSES, SEMESTER-LONG ART ENRICHMENT CLASSES FOR HIGH SCHOOL STUDENTS, AND SUMMER ART CAMPS. MORE THAN 3,000 STUDENTS PARTICIPATE IN DOCENT TOURS DURING A SCHOOL YEAR. ART EDUCATION CLASSES FOR 5TH GRADE STUDENTS REACH MORE THAN 3,500 STUDENTS ANNUALLY AND MORE THAN 5,000 STUDENTS ARE SERVED THROUGH THE AFTER-SCHOOL ART ENRICHMENT CLASSES AT 17 DIFFERENT SCHOOLS. THE HIGH SCHOOL FREE SEMESTER-LONG PROGRAM PROVIDES GUIDANCE, MENTORING, AND EDUCATION TO 20 STUDENTS ANNUALLY WHERE THEY LEARN ALSO ABOUT ART IN OUR COMMUNITY AND SKILLS TO PURSUE A CAREER IN THE VISUAL ARTS. SUMMER CAMP REACHES APPROXIMATELY 500 CHILDREN AGES 5 TO 17 YEARS.
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