Massachusetts Museum of Contemporary Art Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
MASS MOCA'S MISSION IS TO FOSTER AND PRESENT VISUAL AND PERFORMING ARTS AND RELATED EDUCATIONAL PROGRAMS FOR THE BENEFIT OF THE PUBLIC.
- Income
- $20.2 million
- Spending
- $21.6 million
- Spent on programs
- 78%
- Reserves
- 5 months of spending
- Largest source of income
- donations and private grants, 57%
- Employees
- 247
- Volunteers
- 112
- Highest pay
- $374,111, executive director
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 74 out of 100. Higher than 66% of charities in its peer group (education, $10m to $100m).
Reserves
20 of 35Spendable reserves would cover 5.0 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
4 of 15Spending exceeded income by 7% of income.
Income trend
15 of 15Income rose 10% on the year before.
Spending floor
15 of 1578% of spending went to programs and raising each dollar of donations cost 14 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 18% of charities in its peer group (education, $10m to $100m).
Independent board
25 of 2529 of 29 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (7)
- $4.4 million spent. BUILDING AND GROUNDS - FACILITIES OPERATIONS AND MAINTENANCE OF THE ENTIRE MASS MOCA CAMPUS. THE COST OF REALTY OPERATIONS ALLOCABLE TO OTHER PROGRAM SERVICES, SUPPORTING SERVICES, AND AUXILIARY ACTIVITIES HAS NOT BEEN DETERMINED.
- $4.3 million spent. VISUAL ARTS MASS MOCA EXHIBITS - TEMPORARY LARGE SCALE INSTALLATIONS AND EXHIBITIONS
- $3.5 million spent. PERFORMING ARTS - MASS MOCA STAGES MULTIPLE PERFORMANCES OF MUSIC, DANCE, THEATER, FILMS AND DOCUMENTARIES
- $1.3 million spent. FESTIVALS-MASS MOCA HOLDS VARIOUS FESTIVALS ON ITS CAMPUS THROUGHOUT THE YEAR
- $1.2 million spent. REAL ESTATE-ECONOMIC AND COMMERCIAL DEVELOPMENT - MASS MOCA LEASES A PORTION OF ITS BUILDINGS TO COMMERCIAL TENANTS TO GENERATE JOBS AND ENCOURAGE ECONOMIC REDEVELOPMENT
- $1.1 million spent. RETAIL - RETAIL SALES OPERATIONS OF MERCHANDISE RELATED TO CONTEMPORARY ART AND MASS MOCA PROGRAMS
- $1.0 million spent. SPECIAL PROJECTS-VARYING PROJECTS RELATED TO TOURISM, ECONOMIC DEVELOPMENT, TENANT FIT OUT, AND COMMUNITY AND YOUTH SERVICES.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 1993.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.