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Elaine Kaufman Cultural Center-Lucy Moses School for Music and Dance

EIN 13-1991118 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

KAUFMAN MUSIC CENTER STIMULATES APPRECIATION OF AND PARTICIPATION IN MUSIC THROUGH MUSIC PERFORMANCE AND EDUCATION IN WAYS THAT AWAKEN CREATIVITY, ADVANCE INNOVATION, AND CREATE A SENSE OF WONDER AMONG PERFORMERS, STUDENTS, TEACHERS, AND THE PUBLIC AT LARGE. WE BELIEVE MUSIC IS ESSENTIAL TO THE HUMAN EXPERIENCE AND A VITAL COMPONENT OF EDUCATION FOR EVERYONE.

Income
$15.0 million
Spending
$11.4 million
Spent on programs
86%
Reserves
7.4 months of spending
Largest source of income
fees for its services, 38%
Employees
375
Volunteers
50
Highest pay
$221,904, cao, co interim ed (07/24 - 06/25)

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 74% of charities in its peer group (arts and culture, $10m to $100m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.4 months of spending.

  • Debt

    20 of 20

    It owes 4% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 24% of income.

  • Income trend

    15 of 15

    Income rose 39% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 24 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 34% of charities in its peer group (arts and culture, $10m to $100m).

  • Independent board

    25 of 25

    38 of 38 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 31, 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)
  1. $4.3 million spent. LUCY MOSES SCHOOL, NEW YORK CITY'S LARGEST COMMUNITY SCHOOL OF THE ARTS, SERVES ALL AGES, BACKGROUNDS, AND SKILL LEVELS -- FROM ACCOMPLISHED MUSICIANS TO ASPIRING BEGINNERS. EACH YEAR 2,500 STUDENTS OF ALL AGES COME TO LUCY MOSES SCHOOL FOR LESSONS AND CLASSES IN MUSIC, DANCE, AND THEATER, AS WELL AS INSPIRATIONAL PERFORMANCES BY PEERS AND MASTER CLASSES BY RENOWNED MUSICIANS. ADVANCED STUDENTS CAN PARTICIPATE IN THE YOUNG ARTIST PROGRAM, WHICH INCLUDES A STUDY OF AN INSTRUMENT, PLUS THEORY, ENSEMBLE AND A ROBUST PERFORMING SCHEDULE.
  2. $2.6 million spent. MERKIN HALL IS RENOWNED FOR ITS INNOVATIVE AND DIVERSE PROGRAMMING -- FROM EXPERIMENTAL NEW WORKS TO CLASSICAL CONCERTS TO BROADWAY SHOW TUNES AND FAMILY MUSICALS. ITS NEAR PERFECT ACOUSTICS ALLOW FOR THE INTIMACY OF CHAMBER MUSIC AND LARGE ORCHESTRAL WORKS TO ENLIGHTENING DIALOGUES BETWEEN ARTISTS AND AUDIENCE. KAUFMAN MUSIC CENTER'S PRESENTATIONS INCLUDE: THE ARTIST AS CURATOR SERIES, WHICH FOCUSES ON MUSICAL COLLABORATIONS ACROSS GENRES THAT ARE UNEXPECTED, BOLD AND EXPERIMENTAL; TUESDAY MATINEES, WHICH FEATURE THE BRIGHTEST RISING STARS IN THE CLASSICAL MUSIC SCENE; THE BROADWAY CLOSE-UP SERIES WHICH TREATS AUDIENCES TO AN INSIDER'S VIEW OF THE MUSICAL THEATER WORLD; WHAT MAKES IT GREAT WITH ROB KAPILOW, WHICH UNRAVELS AND EXPLORES MUSICAL MASTERPIECES WITH HOST, PERFORMERS AND AUDIENCES ASKING AND FINDING OUT: WHAT MAKES GREAT MUSIC GREAT? THESE FLAGSHIP SERIES ARE A NATURAL FIT FOR THE CENTER'S DUAL ROLES IN MUSIC EDUCATION AND PERFORMANCE.
  3. $2.2 million spent. SPECIAL MUSIC SCHOOL OPENED IN 1996 AS A K-8 SCHOOL AND EXPANDED IN SEPTEMBER 2013 TO INCLUDE A HIGH SCHOOL. IT IS NOW THE ONLY NYC K-12 PUBLIC SCHOOL THAT FEATURES MUSIC AS A CORE SUBJET. KAUFMAN MUSIC CENTER PROVIDES THE ENTIRE MUSIC PROGRAM, WHICH INCLUDES PRIVATE LESSONS, CLASSES IN THEORY, MUSIC HISTORY, AND CHORUS. FUNDING FOR THE MUSIC PROGRAM COMES ENTIRELY FROM CONTRIBUTIONS TO KAUFMAN MUSIC CENTER SINCE, AS A PUBLIC SCHOOL, THIS EDUCATION IS TUITION-FREE FOR STUDENTS. THE HIGH SCHOOL MUSIC CURRICULUM INCORPORATES TECHNOLOGY, ENTERPRENEURSHIP AND BOASTS A ROBUST ENSEMBLE PROGRAM, INCLUDING CHORUS, ORCHESTRA, WIND ENSEMBLE, BIG BAND, IMPROVISATION, AND CHAMBER MUSIC.
  4. $666,397 spent. OTHER PROGRAM SERVICES INCLUDE BIRNBAUM MUSIC LIBRARY, THEATRE PROGRAM, AND SPECIAL PROJECTS.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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.

  2. 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.

  3. 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.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending August 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1964.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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.

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.