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Artpark & Company Inc

EIN 23-7086200 · Lewiston, NY

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

LegitimacyPassesRegistration and standingFinancial healthWeak26 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

ARTPARK & COMPANY FOSTERS A TRANSFORMATIVE WORLD OF ARTISTIC ENGAGEMENT THAT EXPLORES THE HUMAN EXPERIENCE, CULTIVATES CREATIVITY, AND ENCOURAGES CURIOSITY. OUR WORK IS INFORMED BY A LONG TRADITION OF DISCOVERY, AN EXPECTATION OF ARTISTIC EXCELLENCE, AND AN AWARENESS OF THE INSPIRATION OF SINGULAR NATURAL SPLENDOR.LOCATED AT THE BIRTHPLACE OF NIAGARA FALLS, AND SITUATED ON TRADITIONAL INDIGENOUS LANDS OF MANY NATIONS, ARTPARK & COMPANY HONORS THE HISTORIC LEGACY ON WHICH IT WAS CREATED, SUPPORTING THE EVOLUTION OF THE ARTS AND ITS ROLE AS A CULTURAL LEADER, ASPIRING TO A PROGRESSIVE FUTURE. WE EMBRACE A PHILOSOPHY THAT ART, CULTURE, AND NATURE CAN HARMONIOUSLY COEXIST AND INSPIRE. WE ADVOCATE FOR EVERY ART, BOTH KNOWN AND NOT YET KNOWN, AS CREATED IN PUBLIC BY DIVERSE ARTISTS, OFTEN WITH ASSISTANCE FROM THEIR AUDIENCE, ATTRACTED BY THE DISCOVERY, LEARNING, AND EXPLORATION THAT THE ARTS ENCOURAGE.

Income
$5.9 million
Spending
$6.6 million
Spent on programs
80%
Reserves
-1.8 months of spending
Largest source of income
fees for its services, 66%
Employees
255
Volunteers
80
Highest pay
$190,306, president

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: 26 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    2 of 20

    It owes 90% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 13% of income.

  • Income trend

    5 of 15

    Income fell 21% on the year before.

  • Spending floor

    15 of 15

    80% of spending went to programs and raising each dollar of donations cost 0 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.

  • Independent board

    25 of 25

    29 of 29 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 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 (1)
  1. $5.3 million spent. PROGRAM AND MANAGEMENT OF ARTPARK, A SUMMER OUTDOOR MUSIC AND EVENT VENUE LOCATED ON THE NIAGARA GORGE. ARTPARK DELIVERED OVER 100 EVENTS DURING THE SUMMER MONTHS TO OVER 100,000 VISITORS. MANY OF THE EVENTS ARE COMMUNITY & FAMILY PROGRAMS AVAILABLE TO VISITORS AT LOW OR NO COST.

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

  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 October 13, 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 October 13, 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 October 13, 2026.

  4. 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.

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

    Recognized by the IRS since October 1971.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.