Civic Intelligence

Monterey Museum of Art

EIN 94-1534563 • 501(c)3 • Monterey, CA

View Organization Page

Profile

The monterey museum of art cultivates curiosity in the visual arts and engages community with the diversity of california art - past, present, and future.

559 Pacific StreetMonterey, CA 93940

www.montereyart.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.17x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.83x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

10th percentile

-23%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$209,891

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

63rd percentile

8.3%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

24%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$12,955,328

Up $998,197 (+8.3%) from 2023

Liabilities

Up

$2,218,523

Up $1,328,000 (+149%) from 2023

Net Assets

Down

$10,736,805

Down $329,803 (-3.0%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin10th percentile

Revenue

Up

$2,659,194

Up $513,642 (+24%) from 2023

Expenses

Up

$3,274,171

Up $552,582 (+20%) from 2023

Net Income

Down

-$614,977

Down $38,940 (-6.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$15M$10M$5.0M$0Assets 2011: $8,477,414Liabilities 2011: $118,679Net Assets 2011: $8,358,7352011Assets 2012: $8,220,443Liabilities 2012: $95,425Net Assets 2012: $8,125,0182012Assets 2013: $8,177,282Liabilities 2013: $312,238Net Assets 2013: $7,865,0442013Assets 2014: $8,710,041Liabilities 2014: $74,287Net Assets 2014: $8,635,7542014Assets 2015: $8,855,085Liabilities 2015: $78,878Net Assets 2015: $8,776,2072015Assets 2016: $8,475,137Liabilities 2016: $53,429Net Assets 2016: $8,421,7082016Assets 2017: $9,609,155Liabilities 2017: $94,563Net Assets 2017: $9,514,5922017Assets 2018: $9,904,064Liabilities 2018: $88,699Net Assets 2018: $9,815,3652018Assets 2019: $9,816,968Liabilities 2019: $88,822Net Assets 2019: $9,728,1462019Assets 2020: $12,380,428Liabilities 2020: $1,003,956Net Assets 2020: $11,376,4722020Assets 2021: $13,405,371Liabilities 2021: $1,020,830Net Assets 2021: $12,384,5412021Assets 2022: $12,125,244Liabilities 2022: $807,808Net Assets 2022: $11,317,4362022Assets 2023: $11,957,131Liabilities 2023: $890,523Net Assets 2023: $11,066,6082023Assets 2024: $12,955,328Liabilities 2024: $2,218,523Net Assets 2024: $10,736,8052024

Highlighted filing

2024

Assets$12,955,328
Liabilities$2,218,523
Net Assets$10,736,805
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,041,7122011Expenses 2012: $1,943,2692012Expenses 2013: $2,044,0592013Revenue 2014: $1,804,658Expenses 2014: $1,808,595Net Income 2014: -$3,9372014Revenue 2015: $1,929,794Expenses 2015: $1,911,335Net Income 2015: $18,4592015Revenue 2016: $1,818,606Expenses 2016: $2,082,828Net Income 2016: -$264,2222016Revenue 2017: $2,408,017Expenses 2017: $1,881,784Net Income 2017: $526,2332017Revenue 2018: $1,732,239Expenses 2018: $1,881,814Net Income 2018: -$149,5752018Revenue 2019: $1,848,690Expenses 2019: $2,220,753Net Income 2019: -$372,0632019Revenue 2020: $4,591,975Expenses 2020: $2,199,777Net Income 2020: $2,392,1982020Revenue 2021: $2,159,629Expenses 2021: $2,005,691Net Income 2021: $153,9382021Revenue 2022: $3,167,468Expenses 2022: $2,355,547Net Income 2022: $811,9212022Revenue 2023: $2,145,552Expenses 2023: $2,721,589Net Income 2023: -$576,0372023Revenue 2024: $2,659,194Expenses 2024: $3,274,171Net Income 2024: -$614,9772024

Highlighted filing

2024

Revenue$2,659,194
Expenses$3,274,171
Net Income-$614,977
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$12,955,328
Liabilities
$2,218,523
Net assets
$10,736,805
Revenue
$2,659,194
Expenses
$3,274,171
Net income
-$614,977
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.0$2.22$10.7$2.66$3.27$0.61
2023Detailed filing. Detailed filing data is available for this year.$12.0$0.89$11.1$2.15$2.72$0.58
2022Detailed filing. Detailed filing data is available for this year.$12.1$0.81$11.3$3.17$2.36$0.81
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.4$1.02$12.4$2.16$2.01$0.15
2020Detailed filing. Detailed filing data is available for this year.$12.4$1.00$11.4$4.59$2.20$2.39
2019Detailed filing. Detailed filing data is available for this year.$9.82$0.09$9.73$1.85$2.22$0.37
2018Detailed filing. Detailed filing data is available for this year.$9.90$0.09$9.82$1.73$1.88$0.15
2017Detailed filing. Detailed filing data is available for this year.$9.61$0.09$9.51$2.41$1.88$0.53
2016Detailed filing. Detailed filing data is available for this year.$8.48$0.05$8.42$1.82$2.08$0.26
2015Detailed filing. Detailed filing data is available for this year.$8.86$0.08$8.78$1.93$1.91$0.02
2014Detailed filing. Detailed filing data is available for this year.$8.71$0.07$8.64$1.80$1.81$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.18$0.31$7.87$2.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.22$0.10$8.13$1.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.48$0.12$8.36$2.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$4,591,069
Mission and Program Overview

Mission

The Monterey Museum of Art expands a passion for the visual arts and inspires appreciation of California art - past, present, and future.

The monterey museum of art is a collaborative center where art and community engage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,953,148$6,958,163▲ $1,005,015
Land, Buildings, and Equipment, Net$3,283,597$4,389,526▲ $1,105,929
Cash and Non-Interest-Bearing Accounts$606,420$803,429▲ $197,009
Pledges and Grants Receivable$483,839$191,781▼ $292,058
Prepaid Expenses and Deferred Charges$4,000$11,711▲ $7,711
Inventories for Sale or Use$800$800→ $0
Total Assets$11,957,131$12,955,328▲ $998,197
Other Assets Total$1,625,327$599,918▼ $1,025,409
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$1,770,000▲ $1,770,000
Accounts Payable and Accrued Expenses$238,096$298,873▲ $60,777
Other Liabilities$652,427$149,650▼ $502,777
Total Liabilities$890,523$2,218,523▲ $1,328,000
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,873,562$5,430,953▲ $557,391
Net Assets Without Donor Restrictions$6,193,046$5,305,852▼ $887,194
Total Net Assets Fund Balance$11,066,608$10,736,805▼ $329,803
Total Liabilities and Net Assets / Fund Balance$11,957,131$12,955,328▲ $998,197

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$651,478$4,902,502$5,553,980
Land$3,269,057-$3,269,057
Buildings$418,167$1,438,377$1,856,544
Equipment$45,331$307,388$352,719
Other Land Buildings$5,493$164,482$169,975

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$4,119,411$93,783▲ $642,840$15,721$4,791,346
2022$4,184,932-▲ $515,263$532,809$4,119,411
2021$5,256,915-▼ $825,595$190,626$4,184,932
2020$4,402,590-▲ $1,148,064$242,837$5,256,915
2019$4,539,555-▲ $196,969$285,584$4,402,590
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Corey MaddenExecutive DirectorFT$185,098$24,793$209,891

Board Members and Trustees

NameTitle
Thomas DonnellyPresident
John GreenwaldPresident Emeritus
Caroline Scott LowTrustee
Deborah SilgueroTrustee
Eric C SmithTrustee
Heidi QuinnTrustee
Kristen HustonTrustee
Laura GambleTrustee
Lila ThorsenTrustee
Lydia GrahamTrustee
Monika CampbellTrustee
Craig L JohnsonTrustee Emeritus
William G HylandTrustee Emeritus
Adriana HaywardSecretary
Lisa RheinheimerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,155,355
Program Service Revenue
$92,863
Investment Income
$531,409
Other Revenue
$-120,433
All Other Contributions
$1,687,914
Change in Net Assets
$-614,977

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 Table7$22,608Fair Market Value (FMV)
Other Non Cash Contri Table2$6,640Fair Market Value (FMV)
Total Noncash Contributions9$29,248-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,747,096
Revenue Not Reported on Financial Statements
$-87,902
Revenue Not Reported on Form 990
$346,939
Other Revenue Adjustments
$-160,812
Total Revenue per Audited Statements
$3,094,035
Total Revenue per Form 990
$2,659,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,912,382
Other Expenses$1,361,789
Total Fundraising Expense$780,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$750,798$194,697$427,217$1,372,712
Current Officers, Directors, Trustees, and Key Employees$99,389$55,216$66,259$220,864
Depreciation Depletion$148,651$18,581$18,581$185,813
Other Employee Benefits$101,020$17,910$55,370$174,300
All Other Expenses$61,966$53,181$40,025$155,172
Occupancy$69,078$46,398$8,634$124,110
Payroll Taxes$63,971$13,533$35,413$112,917
Insurance$81,483$4,981$9,608$96,072
Interest-$5,899$80,187$86,086
Fees for Service Investment Mgmnt Fees-$72,910-$72,910
Office Expenses$25,919$31,518$8,057$65,494
Information Technology$5,806$53,232$4,360$63,398
Fees for Services Other$43,443$6,731$5,479$55,653
Fees for Services Accounting-$53,288-$53,288
Other Expenses$48,637$636$3,112$49,273
Advertising$36,219$1,000$3,654$40,873
Fees for Services Legal-$34,673$3,595$38,268
Pension Plan Contributions$18,784$2,706$10,099$31,589
Travel$3,729$2,275$674$6,678
Total Functional Expenses$1,821,809$671,765$780,597$3,274,171

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,423,838
Total Expenses per Form 990$3,274,171
Expenses per Audited Statements$3,201,261
Expenses Not Reported on Form 990$222,577
Expenses Not Reported on Financial Statements$72,910
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$148,458
Fundraising Gross Income$100
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Block Party$406,400-$5,975-
Fall Fundraiser$53,641$100$3,533$-3,433
Total Events$467,541$100$148,458$-148,358
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba$147,378
Caltronics Business Systems$2,272
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

“Form 990 was made available to the board of trustees prior to filing.”

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

“Organization has a written policy that is reviewed by the board anually. It is the museum's policy to deal with such conflicts in an open and direct manner. In accord with this policy, all trustees, the executive director, staff members and volunteers are required to disclose any actual or perceived conflict (to be recorded in the minutes) and to remove themselves from participation in any related discussions or decision making by the museum. However, they may, if requested by the board or a committee of the board, provide factual information that may assist the board or committee in its deliberations. They may seek guidance from the board or committee of the board as to whether a particular activity or relationship constitutes an actual or perceived conflict of interest. Generally, authority to resolve actual or perceived conflicts of interest resides with the chair of the committee involved or the executive director, but final authority can be exercised by the president of board or the entire board if the actual or perceived conflict of interest is broad in scope. A copy of this policy shall be provided to all trustees, the executive director, staff members and volunteers. By accepting appointment as a trustee, the executive director, staff member and volunteer, an individual agrees to strictly adhere to this policy.”

Form 990, Part VI, Section B, Line 15

“All salaries are based on comparable data assembled by the california association of museums and published in their annual salary survey. The personnel committee reviews salaries annually as part of the budget preparation process. The budget is then approved by the executive committee and recommended to the full board for approval.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, and the financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Monterey Museum of Art
EIN
94-1534563
Phone
8313725477
Address
559 PACIFIC STREET, MONTEREY, CA 93940

Signing Officer

Name
Corey Madden
Title
Executive Director
Phone
8313725477
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corey Madden
Formed
1959
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
30
Volunteers
35

Preparer

Firm
Cliftonlarsonallen Llp
Address
1188 PADRE DRIVE STE 101, SALINAS, CA 93901
Preparer
Rae Gularte
Phone
8317596300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process for oversight and selection of an independent accountant has not changed from the prior year.”

Financial Statement Notes

PART III, LINE 1A:

“The collections, which were acquired through purchases and contributions since the association's inception, are not recognized as assets on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are restricted by donors. Contributed collection items are not reflected on the financial statements. Proceeds from, decisions or insurance recoveries are reflected as increases in the appropriate net asset classes.”

PART III, LINE 4:

“The collections are made up of works in a variety of media by artists, past and present, who have worked in the monterey region, california or create artworks about california.”

PART V, LINE 4:

“General operating and restricted uses by the donors.”

PART X, LINE 2:

“As a tax exempt not-for-profit organization, the museum is exempt from federal income tax under section 501(c)(3) of the internal revenue code and from state franchise tax under california revenue and taxation code section 23701(d) but is subject to taxes on unrelated business income when earned. Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The museum's returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Special event expenses -148,458. Cost of goods sold -12,354.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses 148,458. Cost of goods sold 12,354.”

Raw XML AppendixShowing 400 of 685 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/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
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IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN GREENWALD
IRS990/Form990PartVIISectionAGrp/PersonNm2LISA RHEINHEIMER
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IRS990/Form990PartVIISectionAGrp/PersonNm5MONIKA CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm6CAROLINE SCOTT LOW
IRS990/Form990PartVIISectionAGrp/PersonNm7KRISTEN HUSTON
IRS990/Form990PartVIISectionAGrp/PersonNm8HEIDI QUINN
IRS990/Form990PartVIISectionAGrp/PersonNm9LYDIA GRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm10LAURA GAMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm11DEBORAH SILGUERO
IRS990/Form990PartVIISectionAGrp/PersonNm12ERIC C SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm13WILLIAM G HYLAND
IRS990/Form990PartVIISectionAGrp/PersonNm14CRAIG L JOHNSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIR.
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IRS990/FormationYr01959
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IRS990/FSAuditedInd01
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IRS990/FundraisingDirectExpensesAmt0148458
IRS990/FundraisingGrossIncomeAmt0100
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IRS990/GrantsToIndividualsInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE MONTEREY MUSEUM OF ART CULTIVATES CURIOSITY IN THE VISUAL ARTS AND ENGAGES COMMUNITY WITH THE DIVERSITY OF CALIFORNIA ART - PAST, PRESENT, AND FUTURE.
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IRS990/ProgramServiceRevenueGrp/Desc3FACILITY FEES
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IRS990/PYTotalExpensesAmt02721589
IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/ReconcilationRevenueExpnssAmt0-614977
IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0120788
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01751676
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02555104

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