Lincoln Center for the Performing Arts Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO SUSTAIN, ENCOURAGE, AND PROMOTE THE PERFORMING ARTS AND TO EDUCATE THE PUBLIC WITH RELATION THERETO. SEE SCHEDULE O FOR CONTINUATION.
- Income
- $235.0 million
- Spending
- $231.7 million
- Spent on programs
- 75%
- Reserves
- -23.3 months of spending
- Largest source of income
- donations and private grants, 45%
- Employees
- 1,825
- Volunteers
- 207
- Highest pay
- $2.3 million, president and ceo thru 8/1/24
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 52 out of 100. Higher than 18% of charities in its peer group (arts and culture, over $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
10 of 20It owes 49% of what it owns.
Living within its means
12 of 15Income exceeded spending by 1% of income.
Income trend
15 of 15Income rose 37% on the year before.
Spending floor
15 of 1575% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 31% of charities in its peer group (arts and culture, over $100m).
Independent board
25 of 2578 of 79 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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 June 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 (4)
- $120.9 million spent. FACILITY SERVICES - LINCOLN CENTER FOR THE PERFORMING ARTS, INC. (LCPA) PROVIDES FACILITY MAINTENANCE, PARKING, SECURITY AND CLEANING SERVICES FOR ELEVEN RESIDENT ARTS ORGANIZATIONS INCLUDING LCPA, WITHIN THE 16.3-ACRE LINCOLN CENTER CAMPUS WHERE MOST RESIDE. THE LINCOLN CENTER CAMPUS WELCOMES VISITORS FROM AROUND THE WORLD TO TICKETED, CHOOSE-WHAT-YOU-PAY, AND FREE PERFORMANCES AND SPECIAL EVENTS.
- $27.6 million spent. PERFORMANCE PROGRAMMING - LCPA ANNUALLY PRESENTS OR PRODUCES, AMONG OTHER THINGS, THE FOLLOWING LIVE PERFORMANCE SERIES: AMERICAN SONGBOOK, SUMMER FOR THE CITY SERIES, BIG UMBRELLA FESTIVAL, AND PROGRAMMING AT THE DAVID RUBENSTEIN ATRIUM. THESE SERIES COLLECTIVELY OFFERED PERFORMANCES YEAR-ROUND, WITH SPECIAL EMPHASIS ON EVENTS DURING THE SUMMER MONTHS WHEN MOST RESIDENT ARTS ORGANIZATIONS ARE OFF-SEASON. SEE SCHEDULE O FOR CONTINUATION. LCPA OFFERS MANY EVENTS, INCLUDING AMERICAN SONGBOOK, BIG UMBRELLA FESTIVAL, PASSPORT TO THE ARTS, LINCOLN CENTER MOMENTS, SUMMER FOR THE CITY, AN EXPANDED SCHEDULE OF FREE PERFORMANCES IN THE DAVID RUBENSTEIN ATRIUM. LCPA SERVES AS A COMPLEMENTARY PRESENTER TO THE RESIDENT ARTS ORGANIZATIONS, MAKING THE LINCOLN CENTER CAMPUS A YEAR-ROUND PERFORMING ARTS AND CIVIC HUB. IN 2024, SUMMER FOR THE CITY WELCOMED OVER 600,000 AUDIENCE MEMBERS AND CAMPUS VISITORS TO OVER 200 EVENTS, INCLUDING SHANGHAI DAY, BRAZIL WEEK, SILENT DISCO, MAHABHARATA, GLOBALFEST AND RUN AMOC FESTIVAL, PERFORMANCES BY THE FESTIVAL ORCHESTRA OF LINCOLN CENTER, CONDUCTED BY JONATHON HEYWARD, THE BAAND TOGETHER DANCE FESTIVAL, BROOKLYN RIDERS, SOCIAL DANCE NIGHTS ON JOSIE ROBERTSON PLAZA, AND MORE.
- $17.2 million spent. LINCOLN CENTER REDEVELOPMENT - LINCOLN CENTER DEVELOPMENT PROJECT, INC.'S (LCDP) GOAL IS TO IMPLEMENT AND OVERSEE FOR CHARITABLE PURPOSES THE PLANNED REDEVELOPMENT AND TRANSFORMATION OF THE LINCOLN CENTER CAMPUS AND TO PROVIDE A MYRIAD OF SERVICES THAT WOULD FOSTER THE PERFORMING ARTS TO IMPROVE THE CULTURAL LIFE OF COMMUNITIES THROUGHOUT THE CITY, THE UNITED STATES AND THE WORLD. IN ADDITION, INCLUDED IN TOTAL EXPENSES REPORTED ABOVE ARE $11,699,542 IN FINANCING COSTS RELATED TO CAMPUS CAPITAL PROJECTS.
- EDUCATION, ENGAGEMENT AND ACCESSIBILITY - LCPA'S FOUNDERS BELIEVED THAT "THE ARTS ARE NOT FOR THE PRIVILEGED FEW, BUT FOR THE MANY." SINCE ITS FOUNDING, MORE THAN 20 MILLION PEOPLE HAVE ENGAGED WITH LCPA'S MYRIAD EDUCATIONAL PROGRAMS ON ITS CAMPUS, AT ITS AFFILIATED SCHOOLS AND INSTITUTIONS, ONLINE, AND BEYOND. LCPA IS COMMITTED TO PRESENTING HIGH QUALITY EXAMPLES OF PERFORMING ARTS AND ARTS EDUCATION TO THE BROADEST POSSIBLE AUDIENCE AND OFFERING EXTENSIVE EDUCATION AND COMMUNITY ENGAGEMENT PROGRAMMING GEARED TO NEW AUDIENCES AND UNDERSERVED COMMUNITIES. THESE HAVE INCLUDED EDUCATIONAL PROGRAMS SUCH AS MIDDLE SCHOOL ARTS AUDITION CAMP, A TWO-WEEK BOOTCAMP FOR RISING 8TH GRADERS TO PREPARE FOR HIGH SCHOOL AUDITIONS; YOUNG ARTIST PIPELINE, A FOUNDATIONAL ARTS TRAINING PROGRAM FOR UPPER AND ELEMENTARY SCHOOL STUDENTS ON SATURDAYS DURING THE SCHOOL YEAR; AND WORKSHOPS AND EVENTS ENGAGING THE PUBLIC IN ARTS LEARNING, INCLUDING AN ANNUAL OPEN HOUSE. EXPENSES $5,974,612. INCL GRANTS OF $75,000. REVENUE $77,507. INNOVATION AND OTHER VENTURES - IN THE COMMUNITY, LCPA EXPANDS ITS PRESENCE WITH A HOST OF INITIATIVES TO MAKE THE ARTS MORE ACCESSIBLE. LCPA ALSO OPERATES A RANGE OF PROGRAMS FOR AUDIENCES WITH DISABILITIES, SUCH AS PASSPORT TO THE ARTS, A COST-FREE INTRODUCTION TO THE ARTS AT LINCOLN CENTER FOR PEOPLE WITH DISABILITIES AND THEIR FAMILIES; LINCOLN CENTER MOMENTS, A PERFORMANCE-BASED PROGRAM FOR AUDIENCES WITH DEMENTIA AND THEIR CAREGIVERS; AND ACCESS SERVICES LIKE ASL TRANSLATION, LIVE CAPTIONING, AND CONCIERGE SUPPORT DURING PERFORMANCES. LCPA CONTINUES TO EXPERIMENT WITH NEW WAYS TO INCREASE PUBLIC ACCESS AND EXPOSURE TO HIGH QUALITY ARTS CONTENT. EXPENSES $1,923,872. INCL GRANTS OF $0. REVENUE $210,705.
Source: Form 990 for the year ending June 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 October 13, 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 June 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 November 1963.
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 October 21, 2026.
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