Civic Intelligence

Crocker Art Museum Association

EIN 94-2552486 • 501(c)3 • Sacramento, CA

Profile

The crocker art museum is dedicated to promoting an awareness and enthusiasm for human experience through art. We measure our success by our ability to enrich the intellectual and cultural life of the communities we serve.

216 O StreetSacramento, CA 95814

www.crockerartmuseum.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.04x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.14x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

21st percentile

-6.7%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

28th percentile

-0.3%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-10%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$39,215,031

Down $122,170 (-0.3%) from 2023

Liabilities

Up

$1,681,695

Up $286,492 (+21%) from 2023

Net Assets

Down

$37,533,336

Down $408,662 (-1.1%) from 2023

Revenue

Down

$12,186,994

Down $1,372,969 (-10%) from 2023

Expenses

Up

$12,999,162

Up $2,582,040 (+25%) from 2023

Net Income

Down

-$812,168

Down $3,955,009 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $25,566,734Liabilities 2010: $19,260,886Net Assets 2010: $6,305,8482010Assets 2011: $21,323,690Liabilities 2011: $18,970,027Net Assets 2011: $2,353,6632011Assets 2012: $20,855,336Liabilities 2012: $17,798,230Net Assets 2012: $3,057,1062012Assets 2013: $19,668,160Liabilities 2013: $11,522,794Net Assets 2013: $8,145,3662013Assets 2014: $18,713,819Liabilities 2014: $7,591,923Net Assets 2014: $11,121,8962014Assets 2015: $19,073,641Liabilities 2015: $6,391,389Net Assets 2015: $12,682,2522015Assets 2016: $13,630,852Liabilities 2016: $1,025,918Net Assets 2016: $12,604,9342016Assets 2017: $17,679,909Liabilities 2017: $985,506Net Assets 2017: $16,694,4032017Assets 2018: $26,936,888Liabilities 2018: $1,013,251Net Assets 2018: $25,923,6372018Assets 2019: $27,125,649Liabilities 2019: $1,065,602Net Assets 2019: $26,060,0472019Assets 2020: $31,464,464Liabilities 2020: $1,624,694Net Assets 2020: $29,839,7702020Assets 2021: $35,309,285Liabilities 2021: $2,411,428Net Assets 2021: $32,897,8572021Assets 2022: $36,663,944Liabilities 2022: $2,102,343Net Assets 2022: $34,561,6012022Assets 2023: $39,337,201Liabilities 2023: $1,395,203Net Assets 2023: $37,941,9982023Assets 2024: $39,215,031Liabilities 2024: $1,681,695Net Assets 2024: $37,533,3362024

Highlighted filing

2024

Assets$39,215,031
Liabilities$1,681,695
Net Assets$37,533,336

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $17,906,4552010Expenses 2011: $14,207,0882011Expenses 2012: $6,865,4942012Expenses 2013: $7,397,2812013Revenue 2014: $8,814,241Expenses 2014: $5,843,836Net Income 2014: $2,970,4052014Revenue 2015: $8,465,176Expenses 2015: $6,843,047Net Income 2015: $1,622,1292015Revenue 2016: $10,013,000Expenses 2016: $10,004,929Net Income 2016: $8,0712016Revenue 2017: $17,971,354Expenses 2017: $13,959,756Net Income 2017: $4,011,5982017Revenue 2018: $22,078,219Expenses 2018: $12,843,081Net Income 2018: $9,235,1382018Revenue 2019: $9,798,599Expenses 2019: $9,651,990Net Income 2019: $146,6092019Revenue 2020: $12,237,025Expenses 2020: $8,419,753Net Income 2020: $3,817,2722020Revenue 2021: $9,217,711Expenses 2021: $6,437,625Net Income 2021: $2,780,0862021Revenue 2022: $14,990,163Expenses 2022: $12,701,418Net Income 2022: $2,288,7452022Revenue 2023: $13,559,963Expenses 2023: $10,417,122Net Income 2023: $3,142,8412023Revenue 2024: $12,186,994Expenses 2024: $12,999,162Net Income 2024: -$812,1682024

Highlighted filing

2024

Revenue$12,186,994
Expenses$12,999,162
Net Income-$812,168

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.2$1.68$37.5$12.2$13.0$0.81
2023Summary only. Only limited summary data is available for this year.$39.3$1.40$37.9$13.6$10.4$3.14
2022Summary only. Only limited summary data is available for this year.$36.7$2.10$34.6$15.0$12.7$2.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.3$2.41$32.9$9.22$6.44$2.78
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.5$1.62$29.8$12.2$8.42$3.82
2019Summary only. Only limited summary data is available for this year.$27.1$1.07$26.1$9.80$9.65$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.9$1.01$25.9$22.1$12.8$9.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.7$0.99$16.7$18.0$14.0$4.01
2016Detailed filing. Detailed filing data is available for this year.$13.6$1.03$12.6$10.0$10.0$0.01
2015Detailed filing. Detailed filing data is available for this year.$19.1$6.39$12.7$8.47$6.84$1.62
2014Detailed filing. Detailed filing data is available for this year.$18.7$7.59$11.1$8.81$5.84$2.97
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$11.5$8.15$7.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$17.8$3.06$6.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.3$19.0$2.35$14.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.6$19.3$6.31$17.9
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
$16,530,459
Mission and Program Overview

Mission

The crocker art museum is dedicated to promoting an awareness and enthusiasm for human experience through art. We measure our success by our ability to enrich the intellectual and cultural life of the communities we serve.

Maintain art museum for public benefit

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,166,161$14,494,808▲ $4,328,647
Pledges and Grants Receivable$12,852,628$12,966,973▲ $114,345
Savings and Temporary Cash Investments$10,385,746$5,362,173▼ $5,023,573
Cash and Non-Interest-Bearing Accounts$4,697,416$4,881,621▲ $184,205
Land, Buildings, and Equipment, Net$746,085$777,934▲ $31,849
Prepaid Expenses and Deferred Charges$231,198$342,081▲ $110,883
Accounts Receivable$96,524$170,443▲ $73,919
Inventories for Sale or Use$72,042$126,900▲ $54,858
Total Assets$39,337,201$39,215,031▼ $122,170
Other Assets Total$89,401$92,098▲ $2,697
Liabilities
Accounts Payable and Accrued Expenses$948,226$1,090,525▲ $142,299
Deferred Revenue$396,977$540,683▲ $143,706
Other Liabilities$50,000$50,487▲ $487
Total Liabilities$1,395,203$1,681,695▲ $286,492
Net Assets / Fund Balance
Net Assets With Donor Restrictions$25,608,957$24,360,306▼ $1,248,651
Net Assets Without Donor Restrictions$12,333,041$13,173,030▲ $839,989
Total Net Assets Fund Balance$37,941,998$37,533,336▼ $408,662
Total Liabilities and Net Assets / Fund Balance$39,337,201$39,215,031▼ $122,170

Asset Categories

AssetBook ValueDepreciationBasis
Land$560,000-$560,000
Other Land Buildings$217,934$13,171$231,105

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$37,936,777$3,974,651▲ $4,410,295$1,820,149$44,405,106
2022$35,417,303$309,333▲ $4,115,411$1,823,621$37,936,777
2021$39,379,653$4,815,462▼ $7,076,620$1,606,071$35,417,303
2020$30,755,130$690,368▲ $9,510,189$1,496,788$39,379,653
2019$31,414,231$386,594▲ $207,141$1,175,160$30,755,130
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lial JonesExecutive DirectorFT$462,000$49,136$511,136
Scott ShieldsChief Curator/associate DirectorFT$215,590$19,516$235,106
David SeparovichDirector of FinanceFT$188,223$17,084$205,307
Chelsea LarsonDirector of Institutional AdvancementFT$169,074$13,201$182,275
Chelsea LarsonDirector of Institutional Advancemen-$168,449$13,826$182,275
Cheryl DannaDirector of Human ResourcesFT$131,075$7,611$138,686
Kristen HaroDirector of Marketing & CommunicationsFT$123,474$11,528$135,002
Dee Leger-garciaControllerFT$102,811$11,755$114,566
Virginia IsbleAssociate Director of DevelopmentFT$101,144$8,777$109,921

Highest Paid Contractors

ContractorServicesLocationCompensation
Fong & Fong Printers & LithographersPrinting Guides, Booklets, Brochures3009 65TH ST, Sacramento, CA 95820$121,963
Metro Media Productions INCEquipment Rentals1215 STRIKER AVE SUITE 120, Sacramento, CA 95834$104,574
Tessitura Network INCDevelopment/admin/education SoftwarePO BOX 222234, Dallas, TX 75222$102,691
Revenue and Support

Revenue Composition

Contributions and Grants
$9,788,524
Program Service Revenue
$1,364,167
Investment Income
$607,226
Other Revenue
$427,077
All Other Contributions
$4,523,708
Change in Net Assets
$-812,168

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded13$338,334Fair Market Value (FMV)
Other Non Cash Contri Table2$36,000Fair Market Value (FMV)
Other Non Cash Contri Table1$13,724Fair Market Value (FMV)
Other Non Cash Contri Table1$5,137Fair Market Value (FMV)
Total Noncash Contributions17$393,195-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,886,527
Salaries, Compensation, and Employee Benefits$4,803,602
Grants and Similar Amounts Paid$3,309,033
Total Fundraising Expense$1,309,281
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$3,284,033--$3,284,033
Other Salaries and Wages$1,903,436$570,240$615,485$3,089,161
Office Expenses$1,005,574$38,032$169,619$1,213,225
Current Officers, Directors, Trustees, and Key Employees$671,936$366,284$75,904$1,114,124
Fees for Services Other$428,918$13,559$6,273$448,750
All Other Expenses$79,549$135,205$84,732$299,486
Payroll Taxes$183,868$59,279$49,479$292,626
Other Employee Benefits$153,343$33,700$43,126$230,169
Travel$24,750$8,183$143,469$176,402
Advertising$143,448--$143,448
Conferences and Meetings$9,511$14,391$86,127$110,029
Insurance$38,377$62,741$8,570$109,688
Occupancy$99,708$1,180$6,310$107,198
Fees for Services Accounting-$78,016-$78,016
Pension Plan Contributions$44,239$15,279$18,004$77,522
Information Technology$68,170$281-$68,451
Other Expenses$9,161$14,166$2,183$25,510
Grants to Domestic Individuals$25,000--$25,000
Depreciation Depletion$13,171--$13,171
Fees for Service Investment Mgmnt Fees-$11,909-$11,909
Fees for Services Legal-$2,090-$2,090
Total Functional Expenses$10,265,346$1,424,535$1,309,281$12,999,162
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Crocker Art Museum FoundationSacramento, CA501(c)(3)Endowment Funds$3,126,609
City of SacramentoSacramento, CACity GovernmentRenovation of Museum$9,680
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$542,928
Fundraising Direct Expenses$434,623
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Auction June 2024$693,062$272,373$99,792$172,581
Crocker Ball Dec 2023$1,080,447$270,555$167,030$103,525
Total Events$1,773,509$542,928$434,622$108,306
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Trust$50,000
Due to Camf$487
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

There is an executive committee (comprised of all the officers of the corporation, and the chairs of each standing committee, except for the museum director and the chair of the audit committee) to which the governing body can delegate authority to act on its behalf. The board can either delegate advance authority for the committee to act on an issue or the committee can make an emergency decision as long as they report back to the board.

Form 990, Part VI, Section B, Line 11B

The audit committee will review and approve the 990 and then it will be provided to the board before being filed with the irs.

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

Board members, key employees, and staff must complete a new disclosure annually.

Form 990, Part VI, Section B, Line 15

The executive committee has responsibility for evaluating the museum director's performance and the entire board of directors approves her annual raise. The museum director reviews and approves any modifications to the director of finance's and key employees' compensation annually. The director of finance and both the key employees received a raise in fy23-24. The board of directors approved the museum director's annual raise in fy23-24.

Form 990, Part VI, Section C, Line 19

Cama's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Crocker Art Museum Association
EIN
94-2552486
Phone
9168087000
Address
216 O STREET, SACRAMENTO, CA 95814

Signing Officer

Name
Garry Maisel
Title
President
Phone
9168087000
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lial Jones
Formed
1885
Legal Domicile
CA
Voting Board Members
29
Independent Board Members
29
Employees
86
Volunteers
284

Preparer

Firm
Gilbert Cpas
Address
2880 GATEWAY OAKS DR STE 100, SACRAMENTO, CA 95833
Preparer
Jennifer Z Iwata
Phone
9166466464
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of charitable remainder trust asset 2,697.

FORM 990, PART XII, LINE 2C:

Neither the process for oversight of the financial statement audit nor the process for selection of an independent accountant changed from the prior year.

Financial Statement Notes

PART III, LINE 1A:

The collection is the property of the city held in trust. All works of art are expensed when purchased, and the proceeds from deaccessions are reported as purpose restricted for the purchase of art.

PART III, LINE 4:

The collection consists of artwork which is held for public exhibition, scholarly research, and educational purposes rather than for financial gain. The association employs curators and a registrar to ensure that each artwork is catalogued, cared for, and preserved for future generations.

PART V, LINE 4:

The annual distribution is used to support the operations of the crocker art museum as well as fund art acquisition, education programs and other donor restricted purposes. All endowments are held by the crocker art museum foundation.

PART X, LINE 2:

The association has applied the accounting principles related to accounting for uncertainty in income taxes and has determined that there is no material impact on the financial statements. With some exceptions, the association is no longer subject to u.s. Federal and state income tax examinations by tax authorities for years prior to 2020.

Raw XML AppendixShowing 400 of 1,003 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/TitleTxt32DIRECTOR OF INSTITUTIONAL ADVANCEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR OF HUMAN RESOURCES
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