Film at Lincoln Center Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
FILM AT LINCOLN CENTER, INC. WAS FORMED TO DEVELOP, STIMULATE AND SUPPORT THE ART OF FILM AND RELATED MEDIA BY THE PRESENTATION OF FILM FESTIVALS AND YEAR-ROUND FILM PROGRAMMING AT LINCOLN CENTER OR ELSEWHERE; THE SHOWING OF SELECTED PROGRAMS OF FILM; THE ENCOURAGEMENT OF THE STUDY OF FILM THROUGH STUDENT SCREENINGS WITH FILM GUIDES AND FILMMAKERS CONDUCTING Q&A'S; AND PARTICIPATING IN ANY AND ALL MATTERS IN CONJUNCTION WITH OR INDEPENDENT OF OTHERS IN SPONSORING, PROMOTING, APPRECIATING, SHOWCASING, SCREENING, AND IMPROVING THE FILM MEDIA.
- Income
- $15.2 million
- Spending
- $18.7 million
- Spent on programs
- 85%
- Reserves
- -0.6 months of spending
- Largest source of income
- donations and private grants, 60%
- Employees
- 123
- Volunteers
- 263
- Highest pay
- $493,683, 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
Weak: 45 out of 100. Higher than 12% of charities in its peer group (arts and culture, $10m to $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 10% of what it owns.
Living within its means
0 of 15Spending exceeded income by 23% of income.
Income trend
10 of 15Income fell 3% on the year before.
Spending floor
15 of 1585% of spending went to programs and raising each dollar of donations cost 7 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 34% of charities in its peer group (arts and culture, $10m to $100m).
Independent board
25 of 2533 of 33 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 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 (4)
- $8.5 million spent. THEATER GENERAL PROGRAMMING AND FESTIVALSFLC'S STATE-OF-THE-ART WALTER READE THEATER AND THE ELINOR BUNIN MUNROE FILM CENTER, LOCATED AT LINCOLN CENTER, PROVIDE A HOME FOR YEAR-ROUND PROGRAMS AND THE NEW YORK CITY FILM COMMUNITY. FOUNDED IN 1969 TO CELEBRATE AMERICAN AND INTERNATIONAL CINEMA, FILM AT LINCOLN CENTER WORKS TO RECOGNIZE ESTABLISHED AND EMERGING FILMMAKERS, SUPPORT IMPORTANT NEW WORK, AND TO ENHANCE THE AWARENESS, ACCESSIBILITY, AND UNDERSTANDING OF THE MOVING IMAGE. FLC PRODUCES THE RENOWNED NEW YORK FILM FESTIVAL, A CURATED SELECTION OF THE YEAR'S MOST SIGNIFICANT FILM WORK, AND PRESENTS OR COLLABORATES ON OTHER ANNUAL NEW YORK CITY FESTIVALS AND CURATED FILM SERIES. IN ADDITION TO PUBLISHING THE AWARD-WINNING FILM COMMENT MAGAZINE, FLC RECOGNIZES AN ARTIST'S UNIQUE ACHIEVEMENT IN FILM WITH THE PRESTIGIOUS CHAPLIN AWARD.
- $4.8 million spent. NEW YORK FILM FESTIVALTHE NEW YORK FILM FESTIVAL (NYFF) HAS BEEN A MAJOR FILM FESTIVAL SINCE IT BEGAN IN 1963, HIGHLIGHTING THE BEST IN WORLD CINEMA, AND FEATURING TOP FILMS FROM CELEBRATED FILMMAKERS AS WELL AS FRESH NEW TALENT. THE NON-COMPETITIVE FESTIVAL WAS ESTABLISHED BY AMOS VOGEL AND RICHARD ROUD. THE MANAGING DIRECTOR OF THE NEW YORK FILM FESTIVAL IS MATTHEW BOLISH, WHILE THE ARTISTIC DIRECTOR AND CHAIRMAN OF THE SELECTION COMMITTEE IS DENNIS LIM. THE SELECTION COMMITTEE ALSO INCLUDES OTHER INDUSTRY PROFESSIONALS. THE FESTIVAL IS ALSO KNOWN FOR ITS SEVERAL SIDEBARS, PROGRAMS RUNNING CONCURRENTLY WITH THE MAIN FESTIVAL, INCLUDING REVIVALS, RETROSPECTIVES, SPOTLIGHT AND CURRENTS.
- $1.8 million spent. MEMBERSHIPSTHE FILM AT LINCOLN CENTER MEMBERSHIP PROGRAM IS FOR INDIVIDUALS WHO CONTRIBUTED BETWEEN $75 - $25,000. MEMBERS SUPPORT FILM AT LINCOLN CENTER'S ONGOING WORK TO ENHANCE AWARENESS, ACCESSIBILITY AND UNDERSTANDING THE ART OF CINEMA. MEMBERSHIPS ARE VALID FOR ONE YEAR. THERE WERE ROUGHLY 5,000 ACTIVE MEMBERS IN 2024. MEMBERS RECEIVE REGULAR NEWSLETTERS INFORMING THEM OF THE PROGRAMMING AND OPPORTUNITIES TO ENGAGE WITH FILM AT LINCOLN CENTER.
- $768,926 spent. FILM COMMENT
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
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 December 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 November 1969.
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.
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