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Byrd Hoffman Water Mill Foundation

EIN 13-4144013 · Water Mill, NY

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

LegitimacyPassesRegistration and standingFinancial healthGood74 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

BYRD HOFFMAN WATER MILL FOUNDATION A/K/A THE WATERMILL CENTER (FOUNDATION, INCORPORATED IN 1970, WAS FOUNDED FOR THE DEVELOPMENT OF EMERGING ARTISTS AND THE PROMOTION OF INNOVATIVE PERFORMING AND VISUAL ARTS, AS WELL AS TO COLLECT, PRESERVE, AND EXHIBIT VARIOUS ARTWORKS. THE FOUNDATION OPERATES THE WATERMILL CENTER (CENTER),WHICH WAS FOUNDED IN 1992 BY ROBERT WILSON ON EASTERN LONG ISLAND, NEW YORK. THE CENTER PROVIDES A PLACE FOR STUDY AND PARTICIPATION IN THE ARTISTIC AND THEATRICAL ENDEAVORS.

Income
$3.6 million
Spending
$4.0 million
Spent on programs
79%
Reserves
30.7 months of spending
Largest source of income
donations and private grants, 91%
Employees
17
Volunteers
71
Highest pay
$164,776, artistic director

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: 74 out of 100. Higher than 52% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 30.7 months of spending.

  • Debt

    20 of 20

    It owes 7% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 9% of income.

  • Income trend

    0 of 15

    Income fell 49% on the year before.

  • Spending floor

    15 of 15

    79% of spending went to programs and raising each dollar of donations cost 5 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

Strong: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    11 of 11 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 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 (5)
  1. $1.2 million spent. RESIDENCY PROGRAM - THIS PROGRAM IS OPEN FOR ARTISTS FROM ALLARTISTIC BACKGROUNDS AS WELL AS SOCIAL SCIENTISTS, ALUMNI OF THECENTER'S SUMMER, AND FORMER ARTISTS-IN-RESIDENCE WITH A SPECIALFOCUS ON EMERGING ARTISTS AND CROSS-DISCIPLINARYAPPROACHES. THEPROJECTS ARE EVALUATED AND SELECTED BY A PRESTIGIOUS COMMITTEECONSISTING OF PEOPLE FROM DIVERSE ARTISTIC, HUMANITIES AND SCIENCEBACKGROUNDS
  2. $590,628 spent. CURATORIAL/EXHIBITIONS - THE FOUNDATION'S COLLECTION IS PRESERVED AND CARED FOR BY A TEAM OF ART HANDLERS AND CONSERVATORS AND IS EXHIBITED AT THE CENTER, AMONG OTHER ROTATING VENUES WORLDWIDE. THE COLLECTION IS AN INTEGRAL PART OF THE FOUNDATION'S ACTIVITIES AS IT INSPIRES AND SUPPLEMENTS THE RESEARCH AND ACTIVITIES OF THE FOUNDATION'S ARTISTS-IN-RESIDENCE PROGRAM AND IS A TOOL FOR ANY WHO VISIT THE CENTER.
  3. $566,674 spent. INTERNATIONAL SUMMER PROGRAM - INTERNATIONAL SUMMER PROGRAM CONSISTS OF DAILY WORKSHOPS WITH ROBERT WILSON AND HIS COLLABORATORS THAT FOCUS ON NEW PROJECTS IN DEVELOPMENT FOR THEATER AND OPERA, INSTALLATION AND EXHIBITION DESIGN, FURNITURE AND FASHION DESIGN, FILM AND VIDEO, LANDSCAPING, AND ARCHITECTURE. THE PARTICIPATING ARTISTS PROVIDED SITE-SPECIFIC INSTALLATIONS AND PERFORMANCES FOR A LARGE OPEN HOUSE, WHICH WAS FREE TO THE PUBLIC. ADDITIONALLY, GUEST LECTURERS SPOKE TO THE ARTISTS AND LOCAL COMMUNITY ON A VARIETY OF SUBJECTS REGARDING SCIENCE AND ARTDURING THE SUMMER LECTURE SERIES SERIES.
  4. $498,819 spent. ARTISTIC RESOURCES - THE LIBRARY OF INSPIRATION IS A PROGRAM THAT BRINGS TOGETHER THE FOUNDATIONS ARCHIVES, LIBRARY RESOURCES AND INFORMATION ABOUT THE WATERMILL ART COLLECTION AS WELL AS DIGITAL MATERIALS AS A RESOURCE FOR ARTISTS AND SCHOLARS INTO ONE COMPLETE USER FRIENDLY DATABASE. THE PRIMARY PURPOSE OF THE ARCHIVE IS TO DOCUMENT THE WORK OF ROBERT WILSON, AS WELL AS THAT OF HIS COLLABORATORS AND CONTEMPORARIES. THE ARCHIVE COLLECTS, ORGANIZES, PRESERVES, DESCRIBES AND PROVIDES ACCESS TO ALL FORMATS OF DOCUMENTARY MATERIALS. IN ADDITION, THE ARCHIVE PRESERVES AND DOCUMENTS THE WORK OF THE FOUNDATION.
  5. $259,763 spent. EDUCATION AND OUTREACH - REGULAR PROGRAMS ARE HELD FOR PRE-K THROUGH 12TH GRADE STUDENTS RUN BY THE CENTERS EDUCATION MANAGER WITH SUPPORT FROM LOCAL TEACHING ARTISTS AND THE INTERNATIONAL ARTISTS-IN-RESIDENCE. THROUGH PARTICIPATION, STUDENTS EXPLORE THE VISUAL AND PERFORMING ARTS, INCLUDING MUSIC, DANCE, THEATER, SCULPTURE, PHOTOGRAPHY AND MULTI-MEDIA WORK.

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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.

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

    Recognized by the IRS since March 2001.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.