Lower East Side Tenement Museum
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE TENEMENT MUSEUM WELCOMES YOU INTO THE HOMES OF IMMIGRANTS, MIGRANTS, AND REFUGEES, AND SHARES THEIR STORIES TO INSPIRE CONNECTIONS BETWEEN THE PAST AND PRESENT, AND TO BUILD A MORE INCLUSIVE AND EXPANSIVE AMERICAN SOCIETY.
- Income
- $17.8 million
- Spending
- $11.8 million
- Spent on programs
- 76%
- Reserves
- 0.8 months of spending
- Largest source of income
- donations and private grants, 53%
- Employees
- 153
- Volunteers
- 31
- Highest pay
- $385,734, president
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: 65 out of 100. Higher than 36% of charities in its peer group (arts and culture, $10m to $100m).
Reserves
4 of 35Spendable reserves would cover 0.8 months of spending.
Debt
16 of 20It owes 19% of what it owns.
Living within its means
15 of 15Income exceeded spending by 34% of income.
Income trend
15 of 15Income rose 29% on the year before.
Spending floor
15 of 1576% of spending went to programs and raising each dollar of donations cost 12 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 34% of charities in its peer group (arts and culture, $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
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 (2)
- $8.5 million spent. TOURS AND PRESENTATIONS TO IMPART KNOWLEDGE TO THE GENERAL PUBLIC CONCERNING THE HISTORY OF THE IMMIGRATION MOVEMENT IN AMERICA. SUCH KNOWLEDGE IS DIRECTLY RELATED TO THE PURPOSE OF THE EXEMPT ACTIVITY - THE OPERATION OF A HISTORICAL MUSEUM. DURING THE FISCAL YEAR ENDED JUNE 2025, 206,586 VISITORS TOURED THE MUSEUM FOR IN PERSON OR VIRTUAL PROGRAMS. THIS WAS AN INCREASE FROM 2024 AS THE MUSEUM CONTINUES TO GROW VISITATION YEAR OVER YEAR.
- $451,957 spent. MUSEUM SHOP:THE GIFT SHOP OFFERS BOOKS, MULTIMEDIA, MUSEUM PRODUCTS, GIFTS AND TOYS THAT DOCUMENT AND/ OR COMMEMORATE THE IMMIGRANT EXPERIENCES AND THE STORIES OF LIFE AND HISTORICAL PERSPECTIVES OF THE LOWER EAST SIDE.
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 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 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 December 1988.
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.