Municipal Art Society of New York
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Raising each dollar of donations cost 59 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
SEE SCHEDULE O
- Income
- $2.1 million
- Spending
- $3.9 million
- Spent on programs
- 62%
- Reserves
- -13.1 months of spending
- Largest source of income
- donations and private grants, 58%
- Employees
- 30
- Volunteers
- 19
- Highest pay
- $206,350, president (retired nov'24)
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 21 out of 100. Higher than 1% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
16 of 20It owes 25% of what it owns.
Living within its means
0 of 15Spending exceeded income by 81% of income.
Income trend
5 of 15Income fell 24% on the year before.
Spending floor
0 of 1562% of spending went to programs and raising each dollar of donations cost 59 cents.
Source: Form 990 for the year ending September 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 2519 of 19 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 September 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)
- $1.2 million spent. MAS PROMOTES DIVERSE NEIGHBORHOODS, EFFICIENT AND RELIABLE INFRASTRUCTURE, AFFORDABLE HOUSING, AND INVITING OPEN SPACE THROUGH COMPREHENSIVE COMMUNITY-BASED URBAN PLANNING. IN FY 2025, MAS CONTINUED TO SUPPORT THE PASSAGE OF CITY OF YES (PASSED DECEMBER, 2025) WHICH REPRESENTS THE MOST SUBSTANTIAL ZONING CHANGE NEW YORK CITY HAS SEEN SINCE THE 1960S. FURTHER, WE WORKED WITH THE CHARTER REVISION COMMISSION TO SHAPE PROPOSALS FOR LAND-USE AND PLANNING AMENDMENTS WHILE ALSO ENGAGING AS A KEY STAKEHOLDER IN THE DEVELOPMENT OF INFRASTRUCTURE PROJECTS RANGING FROM PENN STATION TO THE METROPOLITAN MUSEUM OF ART'S TANG WING EXPANSION. ADDITIONALLY, WE WORKED WITH COMMUNITY BOARDS TO UNDERSTAND LARGE LAND-USE ACTIONS HAPPENING IN THEIR NEIGHBORHOODS, SUCH AS THE LONG ISLAND CITY REZONING AND ENGAGED WITH BOTH COMMUNITY AND GOVERNMENT STAKEHOLDERS ON THE MIDTOWN SOUTH MIXED USE REZONING. AS PART OF OUR LIVABLE NEIGHBORHOODS PROGRAM, WHICH MAS HAS RUN SINCE 2007, WE WELCOMED OVER 60 PROGRAM PARTICIPANTS TO A FINAL WORKSHOP FOCUSED ON HOW TO ENGAGE IN THE PUBLIC PROCESS FOR ZONING AND LAND-USE PROJECTS AND REVIEWS HAPPENING IN THEIR NEIGHBORHOODS.
- $930,949 spent. MAS WORKS ON THE GROUND ACROSS ALL FIVE BOROUGHS MOBILIZING NEW YORKERS ON ISSUES THAT AFFECT OUR CITY WHILE ALSO WORKING WITH CITY GOVERNMENT TO SHAPE THE POLICY AND PROCESSES THAT IMPACT OUR DAILY LIVES. IN 2025 WE WERE A LEAD ADVOCATE IN THE PASSING OF THE CITY OF YES, THE CITY'S MOST COMPREHENSIVE ZONING OVERHAUL SINCE THE 1960S. WE WORKED WITH THE CHARTER REVISION COMMISSION TO SHAPE PROPOSALS FOR LAND-USE AND PLANNING AMENDMENTS WHILE ALSO ENGAGING AS A KEY STAKEHOLDER IN THE DEVELOPMENT OF INFRASTRUCTURE PROJECTS RANGING FROM PENN STATION TO THE METROPOLITAN MUSEUM OF ART'S TANG WING EXPANSION. PROGRAMMATICALLY, WE FURTHERED OUR ENDURING CULTURE INITIATIVE AIMED AT EXPANDING NEW YORK'S APPROACH TO PRESERVATION BY CELEBRATING MORE OF THE PLACES, CULTURAL ACTIVITIES, AND HISTORIES THAT MAKE OUR NEIGHBORHOODS UNIQUE. AS PART OF THE INITIATIVE, WE SUB-GRANTED WITH SEVEN COMMUNITY PARTNERS TO SUPPORT THEIR DIVERSE CULTURAL HERITAGE WORK ACROSS THE CITY, HELD FIVE BOROUGH-BASED SPOTLIGHTS TO CELEBRATE LOCAL HISTORIES OF PEOPLE IN PLACE, AND CONNECTED WITH OVER 50 INTERVIEWS PROFESSIONALS IN THE FIELD TO DISCUSS THE INTERSECTION OF PRESERVATION AND CULTURAL HERITAGE WITH HOUSING AND CLIMATE. OUR ANNUAL JANE'S WALK WEEKEND BROUGHT IN MORE THAN XNEARLY 10,000 NEW YORKERS AND VISITORS TOGETHER FOR AN ANNUAL FESTIVAL CELEBRATING URBAN LIFE. COMMUNITY ADVOCATES USE THESE WALKS AS A WAY TO RAISE AWARENESS OF ISSUES FACING THEIR NEIGHBORHOODS. OUR WALKING TOURS PROGRAM SERVED AN AUDIENCE OF OVER X3,000, EXPLORING THE ART, ARCHITECTURE, AND CULTURAL HERITAGE OF NEW YORK'S DIVERSE NEIGHBORHOODS. SEPARATE FROM THE ACTIVITIES OUTLINED ABOVE, WE HELD X ADDITIONAL PUBLIC PROGRAMS RANGING FROM SITE VISITS TO POLICY TALKS.
- $226,948 spent. MAS ADVOCATES FOR EQUITY AND INCLUSION IN HISTORIC PRESERVATION PRACTICES AND POLICIES. IN FY 25, MAS CONTINUED WORK ON OUR MELLON-FUNDED ENDURING CULTURE INITIATIVE, PARTNERING WITH OUR SEVEN SUB-GRANTEE COMMUNITY PARTNERS TO FACILITATE CULTURAL PROGRAMMING ACROSS THE CITY. FURTHER, OUR TWO GRANT-FUNDED FELLOWS CONTINUED DESK RESEARCH AS WELL AS ROBUST INTERVIEWING OF LEADERS ACROSS THE PUBLIC AND PRIVATE SECTOR TO INFORM THE DEVELOPMENT OF A POLICY BRIEF AND ADVOCACY CAMPAIGN. AS NEW YORK FACES A CRITICAL HOUSING SHORTAGE, AFFORDABILITY PRESSURES, AND INCREASING CLIMATE IMPACTS, MAS IS EXPLORING THE UNTAPPED POTENTIAL OF EXISTING BUILDINGS AND CULTURAL HERITAGE TO INFORM LAND USE DECISIONS, CAPITAL INVESTMENT, AND LONG-TERM STEWARDSHIP WITH THE GOAL OF REDEFINING THE ROLE OF PRESERVATION IN A CHANGING CITY AND FURTHER UNDERSTANDING THE POLICY FRAMEWORKS NEEDED TO SHAPE ADAPTIVE REUSE AND REINVESTMENT IN OUR URBAN FABRIC. ADDITIONALLY, MAS TESTIFIED OR MADE POLICY RECOMMENDATIONS ON A NUMBER OF IMPORTANT HISTORIC PRESERVATION ISSUES AND CONTINUED WORK CONSERVING PUBLIC ART IN ALL FIVE BOROUGHS THROUGH OUR ADOPT-A-MONUMENT PROGRAM.
Source: Form 990 for the year ending September 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 September 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 February 1933.
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.