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The Mabel Mercer Foundation Inc

EIN 13-3252077 · New York, NY

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

LegitimacyPassesRegistration and standingFinancial healthGood82 out of 100GovernanceFair65 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

CABARET AND PERFORMING ARTS PROMOTION AND PRESERVATION

Income
$610,588
Spending
$607,593
Spent on programs
66%
Reserves
5.6 months of spending
Largest source of income
donations and private grants, 72%
Employees
4
Highest pay
$69,883, president

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 82 out of 100.

  • Reserves

    20 of 35

    Spendable reserves would cover 5.6 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 0% of income.

  • Income trend

    15 of 15

    Income rose 38% on the year before.

  • Spending floor

    15 of 15

    66% of spending went to programs and raising each dollar of donations cost 23 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 65 out of 100.

  • Independent board

    25 of 25

    13 of 13 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • 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 December 31, 2024, 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 (3)
  1. $334,537 spent. THE NEW YORK CABARET CONVENTION, THE FOUNDATIONS ANNUAL FLAGSHIP EVENT, WAS HELD AT JAZZ AT LINCOLN CENTERS ROSE THEATRE. THIS 3 DAY EVENT HONORS MS MERCERS LEGACY AND IN WHICH, OVER 35 YEARS, THOUSANDS OF SINGERS HAVE PERFORMED COUNTLESS RENDITIONS OF THE GREAT POPULAR SONGBOOK. THIS EVENT EXPOSES THE ART OF CABARET TO THE GENERAL PUBLIC, AND GIVES SINGERS A CHANCE TO PERFORM AND BE KNOWN. THE CABARET CONVENTION IS AN UNFORGETTABLE MUSICAL CELEBRATION.
  2. $46,966 spent. BUT BEAUTIFUL:JULIE WILSON CENTENNIAL GALA WAS HELD ON MAY 22, 2024 AT THE PIERRE HOTEL. DESIGNED TO FOSTER COMMUNNITY IN THE ART OF CABARET, THE EVENT HONORED THE 100TH ANNIVERSARY OF CABARET LEGEND JULIE WILSONS BIRTH, AND HER ENDURING LEGACY. THE EVENING FEATURED PERFORMANCES BY A STELLAR LINEUP OF BOTH RENOWNED AND EMERGING CABARET ARTISTS, ADVANCING THE FOUNDATIONS MISSION TO PRESERVE AND PROMOTE THE CABARET ART FORM.
  3. $16,518 spent. THE ANNUAL ADELA & LARRY ELOW HIGH SCHOOL AMERICAN SONGBOOK COMPETITION, THIS YEAR AT THE LAURIE BEECHMAN THEATRE, SHOWCASES ASPIRING HIGH SCHOOL VOCALISTS AND PROVIDES MONETARY AWARDS TO THE TOP PERFORMING SINGERS. THIS HAS ENCOURAGED YOUNG SINGERS TO EXPLORE AND TO OFFER NEW AND HEARTFELT RENDITIONS OF CLASSIC AMERICAN SONG. THESE PROGRAMS ARE THE FUTURE OF CABARET.

Source: Form 990 for the year ending December 31, 2024, 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 November 6, 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 December 2024.

    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 June 1986.

    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 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.