ORANGE COUNTY MUSEUM OF ART (EIN 951660847) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

HEIDI ZUCKERMAN

Phone

7147802080

Tax Period

2023-01-01 to 2023-12-31

ORANGE COUNTY MUSEUM OF ART, founded in 1997, is a community nonprofit in the Arts, Culture & Humanities sector that reported $9.1M in total revenue in fiscal year 2023. Revenue fell 50% from the prior year — a significant decline worth monitoring. Expenses of $13.2M exceeded revenue, resulting in a 45% operating deficit.

Mission

ORANGE COUNTY MUSEUM OF ART(OCMA)ENHANCES THE LIVES OF A DIVERSE AND CHANGING COMMUNITY THROUGH MODERN AND CONTEMPORARY ART.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $7,469,723

Program Service Revenue $0

Investment Income $907,085

Other Revenue $698,756

TOTAL REVENUE $9,075,564

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,183,313

Fundraising Expenses $1,407,338

Program Expenses $8,905,393

Other Expenses $9,013,559

TOTAL EXPENSES $13,196,872

Year-over-Year Comparison

	2023	2022	Change
Revenue	$9,075,564	$18,158,207	-0.5%
Expenses	$13,196,872	$7,168,141	+0.8%
Net Income	$-4,121,308	$10,990,066	-1.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

103

Volunteers

195

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$590,213

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID EMMES II	PRESIDENT	1.00	Officer Director	$0	$0	$0
LINDA MAGGARD	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
J STEVEN ROUSH	TREASURER	1.00	Officer Director	$0	$0	$0
JOHN GUNNIN	SECRETARY	0.30	Officer Director	$0	$0	$0
ALEXANDRA AIRTH	TRUSTEE(FROM 10/03/2023)	0.30	Director	$0	$0	$0
JAMES BERGENER	TRUSTEE	0.30	Director	$0	$0	$0
BARBARA BLUHM-KAUL	TRUSTEE	0.30	Director	$0	$0	$0
PHIL BOND	TRUSTEE	0.30	Director	$0	$0	$0
BARBARA BOWIE	TRUSTEE	0.30	Director	$0	$0	$0
LAUREN CHALMERS	TRUSTEE	0.30	Director	$0	$0	$0
CAROL CHOI	TRUSTEE	0.30	Director	$0	$0	$0
SEMIRA DARIUSHNIA	TRUSTEE(FROM 05/22/2023	0.30	Director	$0	$0	$0
JENNIFER DURAN	TRUSTEE	0.30	Director	$0	$0	$0
SUSAN ETCHANDY	TRUSTEE, EXECUTIVE COMMITT	1.00	Director	$0	$0	$0
IDIT FERDER	TRUSTEE	0.30	Director	$0	$0	$0
SEAN GREEN	TRUSTEE	0.30	Director	$0	$0	$0
STEPHANIE GRODY	TRUSTEE	0.30	Director	$0	$0	$0
DEBRA GUNN DOWNING	TRUSTEE	0.30	Director	$0	$0	$0
ALISON HOEVEN	TRUSTEE	0.30	Director	$0	$0	$0
MARK J KERSLAKE	TRUSTEE	0.30	Director	$0	$0	$0
CHERYL KIDDOO	TRUSTEE	0.30	Director	$0	$0	$0
CAROL KLEIN	TRUSTEE(FROM 05/19/2023)	0.30	Director	$0	$0	$0
MICHAEL MARCUS	TRUSTEE(FROM 09/11/2023)	0.30	Director	$0	$0	$0
BOB OLSON	TRUSTEE, EXECUTIVE COMMITT	1.00	Director	$0	$0	$0
DR JAMES B PICK	TRUSTEE, EXECUTIVE COMMITT	1.00	Director	$0	$0	$0
KEIKO SAKAMOTO	TRUSTEE	0.30	Director	$0	$0	$0
CONNIE SPENUZZA	TRUSTEE	0.30	Director	$0	$0	$0
HAROLD STRUCK	TRUSTEE	0.30	Director	$0	$0	$0
HEIDI ZUCKERMAN	CEO & DIRECTOR	40.00	Officer	$582,060	$8,153	$590,213
LYNNE UYEDA	CFO	40.00	Highest	$192,915	$140	$193,055
COURTENAY FINN	CHIEF CURATOR	40.00	Highest	$157,827	$6,620	$164,447
VICKIE BYRD	CHIEF HUMAN RESOURCES OFFI	40.00	Highest	$141,629	$895	$142,524
CARRIE MAURATH	DIRECTOR OF SPECIAL PROJEC	40.00	Highest	$108,139	$5,506	$113,645
MEAGAN BURGER	DIRECTOR OF LEARNING & ENGAGEMENT	40.00	Highest	$107,242	$5,442	$112,684
HAO NGUYEN	DIRECTOR OF INFORMATION TECHNOLOGY	40.00	Highest	$104,343	$201	$104,544

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$9,075,564	$13,196,872	$130,041,069	$-4,121,308
2022	$18,158,207	$7,168,141	$134,266,294	$10,990,066
2021	$20,684,828	$4,667,743	$94,177,600	$16,017,085
2020	$24,338,372	$3,234,112	$72,270,579	$21,104,260
2019	$6,215,205	$3,626,850	$47,623,853	$2,588,355
2018	$24,183,492	$2,211,680	$43,102,828	$21,971,812

ORANGE COUNTY MUSEUM OF ART