Manhattan Class Company Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
MCC'S MISSION IS TO PROVOKE CONVERSATIONS THAT HAVE NEVER HAPPENED AND OTHERWISE NEVER WOULD. MCC'S MISSION IS FULFILLED ACROSS FOUR PROGRAMMATIC AREAS: ANNUAL PRODUCTIONS OF WORLD, U.S., AND NEW YORK PREMIERE PLAYS; DEVELOPMENT OF WORK BY EMERGING AND MID-CAREER PLAYWRIGHTS; DEEP AND ENRICHING PUBLIC ENGAGEMENT INITIATIVES; AND INTENSIVE IN-SCHOOL AND AFTER-SCHOOL PROGRAMS FOR NYC PUBLIC HIGH SCHOOL STUDENTS.
- Income
- $8.6 million
- Spending
- $8.0 million
- Spent on programs
- 71%
- Reserves
- 3.7 months of spending
- Largest source of income
- fees for its services, 52%
- Employees
- 427
- Volunteers
- 20
- Highest pay
- $190,845, executive director
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
Good: 73 out of 100. Higher than 51% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
20 of 35Spendable reserves would cover 3.7 months of spending.
Debt
20 of 20It owes 12% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Income trend
10 of 15Income fell 3% on the year before.
Spending floor
8 of 1571% of spending went to programs and raising each dollar of donations cost 44 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 65% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 2518 of 20 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 (3)
- $4.6 million spent. MCC Theater's 2024-2025 Season featured the World Premiere of "TABLE 17" by Doulgas Lyons; the brand new comedy "SHIT.MEET.FAN", written and directed by Robert O'Hara; and the American Premiere of "TROPHY BOYS" written by Emmanuelle Mattana.
- $465,195 spent. MCC's Artistic Department continued to develop new work through Discovery Readings, PlayLabs, and projects tracked for production. In the 2024-2025 season, MCC continued the PlayLab Initiative, through experimental readings of new plays ("PURE GLITTER", "TRINITY") and continued our SongLabs program, which follows the PlayLabs model but for musicals. Some notable works include "BIG FOOT"ASSISTED".
- $667,052 spent. MCC's Department of Learning & Culture (formerly called Public Engagement and Education) has continued its major initiatives in the 2024-2025 season: The MCC Theater Youth Company, MCC Classroom Partnerships and Public Engagement events. MCC Public Engagement initiative included: multiple themed audience conversations and expert led talkbacks that aligned with each production, as well as community centered free events and workshops, in collaboration with local community partners. Due to the season calendar and content of certain productions, MCC paused their Student Matinees program and will resume in the 2025-2026 season. Learning & Culture initiatives served approximately 1,400-2,000 students, young people and members of our community
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 August 1987.
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.
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.