Civic Intelligence

San Diego Museum of Art

EIN 95-1696715 • 501(c)3 • San Diego, CA

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Profile

To collect, preserve, interpret and display the finest works of art that men and women have created throughout time for the benefit of the broadest conceivable audience.

PO Box 122107San Diego, CA 92112

www.thesandiegomuseumofart.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.09x

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

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.50x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

14th percentile

-12%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

70th percentile

$530,901

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

28th percentile

0.5%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-12%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$78,749,340

Down $153,491 (-0.2%) from 2022

Liabilities

Up

$8,200,577

Up $530,471 (+6.9%) from 2022

Net Assets

Down

$70,548,763

Down $683,962 (-1.0%) from 2022

Operations
Liabilities / Revenue61st percentileNet Margin14th percentile

Revenue

Down

$10,450,340

Down $3,545,478 (-25%) from 2022

Expenses

Up

$15,583,217

Up $263,192 (+1.7%) from 2022

Net Income

Down

-$5,132,877

Down $3,808,670 (-288%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$100M$50M$0Assets 2010: $69,932,985Liabilities 2010: $6,784,037Net Assets 2010: $63,148,9482010Assets 2011: $79,696,505Liabilities 2011: $6,943,874Net Assets 2011: $72,752,6312011Assets 2012: $80,645,338Liabilities 2012: $6,916,916Net Assets 2012: $73,728,4222012Assets 2013: $82,443,505Liabilities 2013: $7,025,737Net Assets 2013: $75,417,7682013Assets 2014: $89,795,079Liabilities 2014: $7,261,712Net Assets 2014: $82,533,3672014Assets 2015: $85,903,817Liabilities 2015: $7,423,761Net Assets 2015: $78,480,0562015Assets 2016: $77,427,356Liabilities 2016: $7,001,462Net Assets 2016: $70,425,8942016Assets 2017: $80,208,476Liabilities 2017: $7,327,725Net Assets 2017: $72,880,7512017Assets 2018: $80,333,941Liabilities 2018: $6,780,021Net Assets 2018: $73,553,9202018Assets 2019: $82,203,356Liabilities 2019: $7,055,242Net Assets 2019: $75,148,1142019Assets 2020: $79,415,089Liabilities 2020: $7,696,939Net Assets 2020: $71,718,1502020Assets 2021: $97,897,438Liabilities 2021: $8,530,387Net Assets 2021: $89,367,0512021Assets 2022: $78,902,831Liabilities 2022: $7,670,106Net Assets 2022: $71,232,7252022Assets 2023: $78,749,340Liabilities 2023: $8,200,577Net Assets 2023: $70,548,7632023

Highlighted filing

2023

Assets$78,749,340
Liabilities$8,200,577
Net Assets$70,548,763
Open 2023 Filing

Operations Trend

Revenue Growth14th percentile

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

$20M$10M$0-$10MExpenses 2010: $8,458,0902010Expenses 2011: $9,887,6352011Expenses 2012: $11,895,8182012Revenue 2013: $7,339,371Expenses 2013: $13,105,679Net Income 2013: -$5,766,3082013Revenue 2014: $7,668,513Expenses 2014: $11,688,910Net Income 2014: -$4,020,3972014Revenue 2015: $11,277,749Expenses 2015: $14,580,363Net Income 2015: -$3,302,6142015Revenue 2016: $7,581,677Expenses 2016: $11,699,166Net Income 2016: -$4,117,4892016Revenue 2017: $7,972,352Expenses 2017: $12,653,010Net Income 2017: -$4,680,6582017Revenue 2018: $16,628,011Expenses 2018: $17,284,553Net Income 2018: -$656,5422018Revenue 2019: $12,715,287Expenses 2019: $11,537,372Net Income 2019: $1,177,9152019Revenue 2020: $10,361,109Expenses 2020: $11,870,104Net Income 2020: -$1,508,9952020Revenue 2021: $11,684,970Expenses 2021: $10,997,898Net Income 2021: $687,0722021Revenue 2022: $13,995,818Expenses 2022: $15,320,025Net Income 2022: -$1,324,2072022Revenue 2023: $10,450,340Expenses 2023: $15,583,217Net Income 2023: -$5,132,8772023

Highlighted filing

2023

Revenue$10,450,340
Expenses$15,583,217
Net Income-$5,132,877
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$78,749,340
Liabilities
$8,200,577
Net assets
$70,548,763
Revenue
$10,450,340
Expenses
$15,583,217
Net income
-$5,132,877
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$78.7$8.20$70.5$10.5$15.6$5.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$78.9$7.67$71.2$14.0$15.3$1.32
2021Detailed filing. Detailed filing data is available for this year.$97.9$8.53$89.4$11.7$11.0$0.69
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$79.4$7.70$71.7$10.4$11.9$1.51
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$82.2$7.06$75.1$12.7$11.5$1.18
2018Detailed filing. Detailed filing data is available for this year.$80.3$6.78$73.6$16.6$17.3$0.66
2017Detailed filing. Detailed filing data is available for this year.$80.2$7.33$72.9$7.97$12.7$4.68
2016Detailed filing. Detailed filing data is available for this year.$77.4$7.00$70.4$7.58$11.7$4.12
2015Detailed filing. Detailed filing data is available for this year.$85.9$7.42$78.5$11.3$14.6$3.30
2014Detailed filing. Detailed filing data is available for this year.$89.8$7.26$82.5$7.67$11.7$4.02
2013Summary only. Only limited summary data is available for this year.$82.4$7.03$75.4$7.34$13.1$5.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.6$6.92$73.7$11.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$79.7$6.94$72.8$9.89
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$69.9$6.78$63.1$8.46
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$12,297,628
Mission and Program Overview

Mission

To inspire, educate and cultivate curiosity through great works of art.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$43,006,576$54,306,928▲ $11,300,352
Investments Other Securities$23,900,891$30,869,892▲ $6,969,001
Savings and Temporary Cash Investments$4,456,561$5,511,607▲ $1,055,046
Land, Buildings, and Equipment, Net$4,819,138$4,461,807▼ $357,331
Cash and Non-Interest-Bearing Accounts$1,255,022$1,371,035▲ $116,013
Accounts Receivable$1,191,886$875,910▼ $315,976
Pledges and Grants Receivable$365,756$229,123▼ $136,633
Inventories for Sale or Use$154,598$135,453▼ $19,145
Prepaid Expenses and Deferred Charges$183,319$62,406▼ $120,913
Total Assets$79,415,089$97,897,438▲ $18,482,349
Other Assets Total$81,342$73,277▼ $8,065
Liabilities
Other Liabilities$6,494,000$6,443,721▼ $50,279
Accounts Payable and Accrued Expenses$965,645$1,899,763▲ $934,118
Unsecured Notes Loans Payable$234,342$184,126▼ $50,216
Deferred Revenue$2,952$2,777▼ $175
Total Liabilities$7,696,939$8,530,387▲ $833,448
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$51,057,698$64,345,186▲ $13,287,488
Net Assets With Donor Restrictions$20,660,452$25,021,865▲ $4,361,413
Total Net Assets Fund Balance$71,718,150$89,367,051▲ $17,648,901
Total Liabilities and Net Assets / Fund Balance$79,415,089$97,897,438▲ $18,482,349

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,259,258$9,649,586$13,908,844
Buildings$0$3,378,554$3,378,554
Equipment$202,549$194,390$396,939
Other Securities$1,046,160--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$68,803,350$203,939▲ $21,987,246$5,374,533$85,325,460
2019$70,261,653$897,968▲ $2,002,414$4,102,000$68,803,350
2018$70,186,893$200,000▲ $3,747,559$3,637,182$70,261,653
2017$69,205,362-▲ $6,304,774$5,057,665$70,186,893
2016$64,824,184$5,000▲ $9,316,421$4,695,309$69,205,362
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roxana VelasquezExecutive Director & CEOFT$360,636$21,762$382,398
Anita FeldmanDd - Curatorial/educationFT$163,857$19,636$183,493
Donna DominiakChief Financial OfficerFT$140,373$25,084$165,457
Kari KovachChief Operating OfficerFT$134,416$11,707$146,123
Stacey LoomisDirector - DevelopmentFT$113,155$15,001$128,156

Board Members and Trustees

NameTitle
Taffin RayPresident
Eugene MitchellVice-president
Toni BloombergVice-president
Webster KinnairdVice-president
Analia ReggioTrustee
Anthony BoganeyTrustee
Armando Ibarra JrTrustee
Barbara KatzTrustee
Betty Ann HoehnTrustee
Bill VandewegheTrustee
Daniel SwasbrookTrustee
Demi RogozienskiTrustee
Gita KhadiriTrustee
JOANIE O'LEARYTrustee
Jackie JohnsonTrustee
James KinneyTrustee
Janice LowenbergTrustee
Jeanette Favrot PetersonTrustee
Joyce GattasTrustee
Judith a WilsonTrustee
Kathee Mangan ChristensenTrustee
Kim SokolTrustee
Lester MachadoTrustee
Marianela De La HozTrustee
Melinda KimbroTrustee
Micki OlinTrustee
Pamela GabrielTrustee
Phyllis SpeerTrustee
Rachel InmonTrustee
Robin Wilson CarrierTrustee
Ross HarterTrustee
Steve CoopersmithTrustee
Susan UrquidiTrustee
Tom GildredTrustee
Frank RogozienskiAssistant Secretary
Jill LozierAssistant Treasurer
Marti AndrewsSecretary
Robert DotsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Allied Universal Security ServicesSecurity ServicesPO BOX 31001-2374, Pasadena, CA 91110-2374$511,636
Ao ReedRepair Services4777 RUFFNER STREET, San Diego, CA 92186$238,590
Ennead Architects LLPFeasibility Study1 WORLD TRADE CENTER 40TH FLOOR, New York, NY 10007$213,691
The Idea Brand Dba 62 AboveMarketing302 WASHINGTON STREET 624, San Diego, CA 92103$178,937
Siemens IndustryCctv ServerPO BOX 2134, Carol Stream, IL 60132$126,917
Revenue and Support

Revenue Composition

Contributions and Grants
$4,055,427
Program Service Revenue
$483,480
Investment Income
$7,142,348
Other Revenue
$3,715
All Other Contributions
$1,570,606
Change in Net Assets
$687,072

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 Traded10$95,881Fair Market Value
Other Non Cash Contri Table1$8,749Fair Market Value
Other Non Cash Contri Table8$5,384Fair Market Value
Other Non Cash Contri Table4$3,171Fair Market Value
Total Noncash Contributions23$113,185-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,350,657
Revenue Not Reported on Financial Statements
$334,313
Revenue Not Reported on Form 990
$17,524,098
Other Revenue Adjustments
$39,771
Total Revenue per Audited Statements
$28,874,755
Total Revenue per Form 990
$11,684,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,248,578
Other Expenses$4,749,320
Total Fundraising Expense$597,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,764,627$1,248,932$229,417$4,242,976
Current Officers, Directors, Trustees, and Key Employees$273,558$453,791$221,263$948,612
Depreciation Depletion$769,789$32,372$9,168$811,329
Occupancy$644,378$41,449$9,113$694,940
Other Employee Benefits$352,874$232,176$22,083$607,133
Fees for Services Other$264,481$245,355$52,126$561,962
Insurance$319,049$18,997$5,511$343,557
Payroll Taxes$181,660$104,089$23,237$308,986
Fees for Service Investment Mgmnt Fees-$294,542-$294,542
All Other Expenses$125,753$145,856$1,426$273,035
Advertising$13,171$215,530$2,978$231,679
Other Expenses$227,078$0$0$227,078
Pension Plan Contributions$76,440$56,744$7,687$140,871
Office Expenses$72,445$6,188$10,264$88,897
Fees for Services Accounting-$46,700-$46,700
Information Technology$22,959--$22,959
Interest$4,049$171$48$4,268
Travel$279--$279
Total Functional Expenses$6,896,083$3,503,854$597,961$10,997,898

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,225,854
Total Expenses per Form 990$10,997,898
Expenses per Audited Statements$10,703,356
Expenses Not Reported on Form 990$522,498
Expenses Not Reported on Financial Statements$294,542
International Activity

International Summary

Offices
0
Employees
0
Spending
$367,244

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumProgram ServicesMuseum Store Merchandise, Exhibition Fees, Lecture Honorarium00$360,401
North America - Canada and Mexico, But Not the United StatesProgram ServicesConsulting Fees00$5,000
South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,Program ServicesLecture Honorarium00$1,000
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServicesMuseum Store Merchandise00$843
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$516,218
Fundraising Gross Income$237,538
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Alive$793,765$237,538$426,168$-188,630
Total Events$793,765$237,538$516,218$-278,680
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Demand Certificates$5,700,000
Ppp Loan$743,721
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 A, Line 2

“Demi rogozienski and frank rogozienski have a family relationship.”

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

“The audit committee reviews and approves the organization's form 990 (including all pertinent schedules). A final copy of the form 990 is given to the entire board of directors before it is filed with the internal revenue service.”

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

“The museum has a conflict of interest policy as section 3.3 of its policy manual and within its code of ethics. All new hires are given a copy of the policy manual and code of ethics as part of the orientation process and all must sign an acknowledgement form upon receipt of these documents. Further, the museum implemented an annual disclosure practice; employees are asked to complete an updated conflict of interest form each year. Trustees are asked to complete a conflict of interest form at the beginning of each board year.”

Form 990, Part VI, Section B, Line 15

“The museum has a compensation and benefits committee that reviews and approves compensation packages each year for the executive director, chief financial officer, chief operating officer and the deputy director of curatorial affairs and education. This committee is comprised of board members, who do not have any conflict of interest in this matter. To assess compensation levels and determine if they are competitive and not excessive, the committee examines compensation data from comparable institutions, including but not limited to other 501(c)(3) organizations in the region, regional for-profit compensation statistics, and compensation reports regarding the museum industry in general. The committee prepares and keeps minutes of all deliberations.”

Form 990, Part VI, Section C, Line 19

“The annual audited financial statements and the 990/990-t are available on the website and are mailed upon request. Other documents are not posted for public access.”

Filing and Contact Details

Filer

Filer Name
San Diego Museum of Art
EIN
95-1696715
Phone
6192327931
Address
PO BOX 122107, SAN DIEGO, CA 92112

Signing Officer

Name
Donna Dominiak
Title
Chief Financial Officer
Phone
6192327931
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roxana Velasquez
Formed
1935
Legal Domicile
CA
Voting Board Members
38
Independent Board Members
38
Employees
138
Volunteers
565

Preparer

Firm
Aldrich Cpas and Advisors Llp
Address
5946 PRIESTLY DRIVE SUITE 200, CARLSBAD, CA 92008
Preparer
Debra D Smith
Phone
7604318440
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in charitable remainder trusts 202,636. Gaap/tax difference partnership k-1's net ubi -39,771.”

Financial Statement Notes

PART III, LINE 1A:

“The museum maintains collections of art that are significant in relation to its total assets. Collection items acquired either through purchase or donation are not capitalized or recognized as revenues or gains provided that such donations are added to collections and are held for public exhibition, education, or research in furtherance of public service rather than financial gain; are protected, kept unencumbered, cared for, and preserved; and are subject to a policy that requires the proceeds from sales of collection items to be used to acquire other items for collections. Purchases of collection items are recorded as decreases in unrestricted net assets if purchased with unrestricted assets and as decreases in temporarily restricted net assets if purchased with donor-restricted assets. Proceeds from deaccessions or insurance recoveries are reflected in the statements of activities based on the absence or existence and nature of donor-imposed restrictions. The museum employs curators to ensure that the collections are protected and preserved.”

PART V, LINE 4:

“The endowment funds are used to help fund operations and for art acquisition.”

PART X, LINE 2:

“The museum follows accounting standards generally accepted in the united states of america related to the recognition of uncertain tax positions. The museum recognizes accrued interest and penalties associated with uncertain tax positions as part of the statement of activities, when applicable. Management has determined that the museum has no uncertain tax positions at june 30, 2021 and 2020 and therefore no amounts have been accrued.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in charitable remainder trusts 202,636. Special event expenses 516,218.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Gaap/tax difference partnership k-1's net ubi 39,771.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses 516,218.”

Raw XML AppendixShowing 400 of 1,034 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/TitleTxt0EXECUTIVE DIRECTOR & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1DD - CURATORIAL/EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR - DEVELOPMENT

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