Friends of the High Line Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
FRIENDS OF THE HIGH LINE WORKS TO BUILD AND MAINTAIN AN EXTRAORDINARY PUBLIC SPACE ON THE HIGH LINE. WE SEEK TO PROTECT THE ENTIRE HISTORIC STRUCTURE, TRANSFORMING AN ESSENTIAL PIECE OF NEW YORK'S INDUSTRIAL PAST AND INSPIRING NEW WAYS OF THINKING (CONTINUED ON SCHEDULE O) ABOUT THE CITY, PARKS, PUBLIC SPACE, PRESERVATION AND COMMUNITY. WE PROVIDE VIRTUALLY ALL OF THE HIGH LINE'S ANNUAL OPERATING BUDGET AND ARE RESPONSIBLE FOR THE MAINTENANCE OF THE PARK, PURSUANT TO A LICENSE AGREEMENT WITH THE NEW YORK CITY DEPARTMENT OF PARKS & RECREATION. THROUGH EXCELLENCE IN OPERATIONS, STEWARDSHIP, INNOVATIVE PROGRAMMING, AND WORLD-CLASS DESIGN, WE SEEK TO ENGAGE THE VIBRANT AND DIVERSE COMMUNITY ON AND AROUND THE HIGH LINE.
- Income
- $18.4 million
- Spending
- $22.7 million
- Spent on programs
- 70%
- Reserves
- 43.2 months of spending
- Largest source of income
- donations and private grants, 59%
- Employees
- 217
- Volunteers
- 159
- Highest pay
- $664,089, executive 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: 75 out of 100. Higher than 49% of charities in its peer group (arts and culture, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 43.2 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
0 of 15Spending exceeded income by 23% of income.
Income trend
5 of 15Income fell 12% on the year before.
Spending floor
15 of 1570% of spending went to programs and raising each dollar of donations cost 32 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 2535 of 37 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)
- $6.1 million spent. HIGH LINE OPERATIONS:IN 2024, FHL OPERATED AND MAINTAINED THE PARK WITH A CONTINUING FOCUS ON PROVIDING A WORLD-CLASS EXPERIENCE FOR ALL THOSE WHO VISIT. THE PARK, RUNNING FROM GANSEVOORT STREET TO WEST 34TH STREET, AND EAST TO THE MOYNIHAN TRAIN HALL VIA THE PUBLIC SPACE AT BROOKFIELD PROPERTIES' MANHATTAN WEST DEVELOPMENT. VISITOR COUNTS REACHED 6.18 MILLION, WHICH IS ON PAR WITH 2023'S TOTAL OF 6.12 MILLION VISITORS. A YEAR-ROUND OPERATIONS STAFF CONSISTING OF MANAGEMENT, PARK OPERATIONS SUPERVISORS, VISITOR SERVICE ASSOCIATES, ENVIRONMENTAL SERVICE TECHNICIANS, MAINTENANCE TECHNICIANS, HORTICULTURISTS, AND PRODUCTIONS ASSISTANTS OF 72 GREW BY 15 SEASONAL STAFF FOR A TOTAL OF 87 OPERATIONS STAFF TO ACCOMMODATE THE PEAK VISITOR SEASON (CONTINUED ON SCHEDULE O) DURING THE WARM MONTHS OF THE YEAR. FOLLOWING AN ASSESSMENT OF OUR DEPARTMENT STRUCTURE, EFFECTIVE JANUARY 1, 2024, WE COMBINED THE OPERATIONS ASSOCIATES & VISITOR EXPERIENCE ASSOCIATES TEAMS INTO ONE SINGULAR VISITOR SERVICES TEAM WITH THE SAME SHARED RESPONSIBILITIES TO HELP STREAMLINE OPERATIONAL PROCESSES, IMPROVE LINES OF COMMUNICATION, AND HARNESS THE FULL POTENTIAL OF OUR COLLECTIVE EFFORTS. WE LAUNCHED A FREE COURTESY WHEELCHAIR PROGRAM, SPONSORED BY GUARDIAN, ALLOWING VISITORS WITH MOBILITY NEEDS TO REQUEST A WHEELCHAIR FOR THE DURATION OF THEIR VISIT TO THE HIGH LINE. HORTICULTURE PLANTED OVER 6,000 PLANTS AND MADE $270,000 IN UPGRADES TO THE IRRIGATION SYSTEM.
- $5.2 million spent. PROGRAMMING, ART, & EDUCATION:IN 2024, HIGH LINE ART EXHIBITED THE WORK OF OVER 40 ARTISTS IN THE PARK, INCLUDING, BUT NOT LIMITED TO, 5 SCULPTURE COMMISSIONS, 6 VIDEO EXHIBITIONS (INCLUDING 1 ORIGINAL VIDEO COMMISSION), 2 PERFORMANCE COMMISSIONS, 1 MURAL, 5 BILLBOARDS, AN EXHIBITION OF 12 PLINTH MAQUETTES, AND THE PRESENTATION OF THE FOURTH MONUMENTAL HIGH LINE PLINTH COMMISSION. IN ADDITION, HIGH LINE ART UNVEILED ITS SECOND BOOK, PUBLISHED BY MONACELLI/PHAIDON. THE TEAM PRESENTED 8 PUBLIC PROGRAMS OVER THE YEAR, AND ALSO PRESENTED THE SECOND "ART OFF LINE" COMMISSION IN COLLABORATION WITH THE ANDREW HEISKELL BRAILLE & TALKING BOOK LIBRARY, PART OF THE NEW YORK PUBLIC LIBRARY. (CONTINUED ON SCHEDULE O)THE HIGH LINE NETWORK HOSTED A COMMUNITY-CENTERED INFRASTRUCTURE REUSE SYMPOSIUM TITLED "ROOTED" IN DETROIT FOR OVER 250 ATTENDEES IN FALL OF 2024 AS WELL AS A POLICY LAB CONVENING TO FOCUS ON EARNED REVENUE IN MEXICO CITY IN FEBRUARY OF 2024. CAPITALIZING ON THE SUCCESS OF THE PRIOR YEARS' POLICY LAB EVENTS LED TO A COMMITMENT TO CONTINUE ORGANIZING ANNUAL POLICY LABS TO BEST SERVE THE NETWORK, AND PLANNING FOR THE FALL 2025 POLICY LAB TO BE HELD IN NYC BEGAN. A PUBLICATION "INSPIRATION FROM THE FIELD" FOCUSING ON WORKFORCE DEVELOPMENT CASE STUDIES FROM 13 NETWORK MEMBERS WAS DRAFTED, AND PLANNING FOR AN IN-PERSON TRAINING BASED ON THE HIGH LINE NETWORK'S COMMUNITY FIRST TOOLKIT IN MID 2025 ALSO COMMENCED.FHL'S YOUTH DEVELOPMENT & EDUCATION PROGRAMS CONTINUE TO BE A CORE PART OF FHL PROGRAMMING. THROUGH ITS TEEN EMPLOYMENT PROGRAM, FHL PROVIDED EMPLOYMENT CONSISTING OF TRAINING, MENTORSHIP, AND PROFESSIONAL LEARNING EXPERIENCES FOR 35 TEENAGERS WHO EITHER LIVE OR GO TO SCHOOL IN THE SURROUNDING NEIGHBORHOOD. FHL TEENS ARE STAFF AT THE HIGH LINE AND WERE RESPONSIBLE FOR PLANNING OUR ANNUAL TEEN NIGHT CELEBRATION. ADDITIONALLY, THEY SUPPORTED OUR LOCAL CITY COUNCILPERSON IN PARTICIPATORY BUDGETING EFFORTS, COMMUNICATING THE PB PROJECTS TO THE PUBLIC AND GATHERING VOTES IN THE DISTRICT.FHL SCHOOLS PROGRAM WORKED IN 4 LOCAL SCHOOLS, AND ONE SCHOOL IN THE BRONX, TO OFFER ENGAGING AND INNOVATIVE CLASSES IN THE AREAS OF SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, ARCHITECTURE AND MATHEMATICS (STEAM). CURRICULUM WAS CREATED IN COLLABORATION WITH PARTNER CLASSROOM TEACHERS AND OUR TEACHING ARTISTS TO MAINTAIN EDUCATIONAL RIGOR AND, WHENEVER POSSIBLE, TO OFFER SCIENCE, ART, OR ELECTIVE HIGH SCHOOL CREDITS TO STUDENTS TO SUPPORT THEM ON THEIR PATH TO GRADUATION. SCHOOL PARTNERSHIPS PROVIDED OVER 200 DIRECT SERVICE HOURS TO STUDENTS AND EMPLOYED 5 TEACHING ARTISTS AND 8 TEEN TEACHING ASSISTANTS, WHO MAINTAINED THEIR OWN PROFESSIONAL PRACTICE IN A VARIETY OF ART DISCIPLINES. IN THE SUMMER OF 2024, FHL HOSTED A SERIES OF 8 FAMILY WORKSHOPS ON THE PARK FOR FREE AND OPEN TO THE PUBLIC FEATURING HANDS-ON ACTIVITIES CENTERING ON THE THEMES OF NATIVE PLANTS, HORTICULTURE, ARTS, WHILE ALSO INTEGRATING CULTURAL CELEBRATIONS LIKE HALLOWEEN. THEY ARE DESIGNED AND STAFFED BY TEACHING ARTISTS AND HIGH LINE TEEN STAFF, SERVING AS PROFESSIONAL LEARNING OPPORTUNITIES FOR THE YOUTH.THE HIGH LINE COMMUNITY ENGAGEMENT DEPARTMENT WORKS ACROSS THE ORGANIZATION TO BUILD ON THE HIGH LINE'S CIVIC ROOTS AND UNIQUE ROLE AS A NEIGHBORHOOD ANCHOR AND DESTINATION FOR NEW YORKERS FROM ALL FIVE BOROUGHS. WE FOSTER NEW AND EXISTING CONNECTIONS WITH THE CITY'S MANY COMMUNITIES, PARTICULARLY THOSE HISTORICALLY UNDERSERVED AND UNDERREPRESENTED, TO MORE EFFECTIVELY MEET THEIR NEEDS, LIVE UP TO OUR VALUES, AND CREATE A PEOPLE-CENTERED AND EQUITABLE PUBLIC SPACE. PROGRAMMATIC INITIATIVES IN 2024 INCLUDED CONTINUING THE HIGH LINE NEIGHBORS COUNCIL, AN ADVISORY GROUP OF 18 COMMUNITY MEMBERS WHO MET MONTHLY, AND COMPLETING THE FOURTH ITERATION OF THE NEIGHBOR TO NEIGHBOR FUND PARTICIPATORY GRANTMAKING INITIATIVE. PUBLIC PROGRAMMING ORGANIZED BY THE COMMUNITY ENGAGEMENT DEPARTMENT INCLUDED 13 WELLNESS CLASSES TARGETING THE NEEDS OF OLDER ADULTS, AN ARRIBA LATIN DANCE NIGHT EVENT, A STORYTELLING PRIDE EVENT HIGHLIGHTING VOICES FROM ACROSS THE LGBTQIA+ SPECTRUM, AND MORE. FHL ALSO WORKED WITH 159 VOLUNTEERS WHO WORKED A TOTAL OF 4,995 HOURS AS DOCENTS, GREETERS, HORTICULTURAL ASSISTANTS, AND AMBASSADORS.
- $3.1 million spent. HIGH LINE PLANNING, CONSTRUCTION AND CAPITAL REPAIRS:IN 2024, FRIENDS OF THE HIGH LINE ADVANCED SEVERAL CRITICAL CAPITAL INITIATIVES FOCUSED ON IMPROVING ACCESS, SAFETY, AND THE OVERALL VISITOR EXPERIENCE. THIS INCLUDED MAJOR PROGRESS ON ACTIVE CONSTRUCTION PROJECTS, NEW PROJECT PLANNING, AND COMPLETION OF SMALLER CAPITAL IMPROVEMENTS ACROSS THE HIGH LINE.CONSTRUCTION ON THE 18TH STREET PLAZA WAS SUBSTANTIALLY COMPLETED, WITH THE NEW STREET-LEVEL PLAZAFEATURING A STAIRCASE TO THE HIGH LINE, SEATING, A LARGE PLANTING BED, AND A PROMINENT ART BILLBOARDSCHEDULED TO OPEN IN JULY 2025. (CONTINUED ON SCHEDULE O)FOLLOWING THE SUCCESSFUL EXECUTION OF A SOLE SOURCE CONSTRUCTION AGREEMENT IN 2023, WE FINALIZED KEY PROCUREMENT DOCUMENTS AND ISSUED AN RFP FOR THE RECONSTRUCTION OF 10TH AVENUE SQUARE. A COMPETITIVE BIDDING PROCESS LED TO THE AWARD OF A CONSTRUCTION CONTRACT TO ALPINE CONSTRUCTION & LANDSCAPING CORP. IN JUNE 2024. CONSTRUCTION BROKE GROUND IN JULY AND IS ON TRACK FOR SUBSTANTIAL COMPLETION BY OCTOBER 2025.DESIGN DEVELOPMENT CONTINUED FOR THE WESTERN RAIL YARDS RECONSTRUCTION AT THE NORTHERN END OF THE PARK. THIS PROJECT WILL REPLACE A BONDED AGGREGATE PATHWAY WITH CAST-IN-PLACE CONCRETE, UPGRADE SEATING ELEMENTS, AND ESTABLISH A NEW GARDEN ENTRANCE AT 34TH STREET DESIGNED BY PIET OUDOLF. WE EXPECT TO ISSUE AN RFP IN AUGUST 2025 AND BEGIN CONSTRUCTION BY NOVEMBER, WITH COMPLETION ANTICIPATED BY JULY 2026.WORK ALSO BEGAN ON THE DESIGN OF AN ACCESSIBILITY-FOCUSED RECONSTRUCTION OF THE 16TH STREET STAIR AND ELEVATOR, ADDRESSING LONG-STANDING OPERATIONAL AND VISITOR EXPERIENCE CHALLENGES. DESIGN IS EXPECTED TO CONCLUDE IN SEPTEMBER 2025, WITH CONSTRUCTION COMMENCING IN EARLY 2026.IN CONNECTION WITH THE REDEVELOPMENT OF THE GANSEVOORT MARKET SITE, WE INITIATED PLANNING STUDIES TO EXPLORE AN EXPANSION OF THE HIGH LINE'S MAINTENANCE AND OPERATIONS FACILITIES. THIS WORK WILL CONTINUE INTO 2025 AND 2026.ADDITIONAL CAPITAL IMPROVEMENT PROJECTS ACROSS THE PARK ALSO PROGRESSED IN 2024, WITH PLANNING AND DESIGN EFFORTS LAYING THE GROUNDWORK FOR FUTURE IMPLEMENTATION.
- $1.6 million spent. COMMUNICATIONS AND RETAIL, VENUE RENTALS, AND CONCESSIONS
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 2024.
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 January 2001.
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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