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Aesthetic Realism Foundation Inc

EIN 51-0179690 · New York, NY

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

LegitimacyPassesRegistration and standingFinancial healthGood84 out of 100GovernanceStrong92 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE PURPOSE OF THIS FOUNDATION IS TO TEACH AESTHETIC REALISM, THE PHILOSOPHY FOUNDED IN 1941 BY ELI SIEGEL, AMERICAN POET, CRITIC, AND EDUCATOR; KNOWLEDGE THAT EXPLAINS THE RELATION OF LIFE AND ART, AND MEETS THE NEED OF PEOPLE EVERYWHERE TO SEE REALITY FAIRLY.

Income
$431,804
Spending
$493,361
Spent on programs
77%
Reserves
61.1 months of spending
Largest source of income
donations and private grants, 44%
Employees
18
Volunteers
41
Highest pay
$42,697, administrative officer

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: 84 out of 100. Higher than 63% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 61.1 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 14% of income.

  • Income trend

    10 of 15

    Income fell 7% on the year before.

  • Spending floor

    15 of 15

    77% of spending went to programs and raising each dollar of donations cost 13 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: 92 out of 100. Higher than 87% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    7 of 10 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

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • 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 (9)
  1. $160,445 spent. AESTHETIC REALISM COURSES AND CLASSES: AESTHETIC REALISM CLASSES AND SEMESTER COURSES, INCLUDING POETRY, ANTHROPOLOGY, MARRIAGE, MUSIC, THE VISUAL ARTS, EDUCATION, AND HISTORY. IN EACH CLASS STUDENTS SEE HOW THE SUBJECT, IN ALL ITS RICHNESS, IS A MAKING ONE OF THE OPPOSITES THAT ARE PRESENT IN ALL ART AND REALITY, AND THAT PEOPLE ARE TRYING TO PUT TOGETHER IN THEMSELVES. TOTAL ATTENDANCE: 1,969
  2. $32,214 spent. TERRAIN GALLERY: EXHIBITIONS OF CONTEMPORARY PAINTINGS, DRAWINGS, PRINTS, AND PHOTOGRAPHY BASED ON THE AESTHETIC REALISM PRINCIPLE: "ALL BEAUTY IS A MAKING ONE OF OPPOSITES, AND THE MAKING ONE OF OPPOSITES IS WHAT WE ARE GOING AFTER IN OURSELVES." TOTAL ATTENDANCE: 817
  3. $14,819 spent. AESTHETIC REALISM CONSULTATIONS: MEN AND WOMEN STUDY THE PRINCIPLES OF AESTHETIC REALISM WHICH SHOW THE RELATION OF THEIR INDIVIDUAL LIFE QUESTIONS TO THE ARTS AND THE WORLD THEY ARE IN, MAKING FOR GREATER KINDNESS AND SELF-RESPECT. EXPENSES INCLUDE SALARIES OF CONSULTANTS, PARTIAL SALARY OF A COORDINATOR, EQUIPMENT, MAINTENANCE, AND OFFICE SUPPLIES. TOTAL ATTENDANCE: 133.
  4. $103,677 spent. PRESENTATIONS: PUBLIC SEMINARS AND DRAMATIC AND MUSICAL PRESENTATIONS, ALL BASED ON THE PRINCIPLES OF AESTHETIC REALISM. SEMINARS INCLUDE SUCH SUBJECTS AS LOVE, AMBITION, PARENTING; GROUNDBREAKING TALKS BY ARTISTS AND SCHOLARS ON THIS NEW WAY OF SEEING THE ARTS, PEOPLE, AND REALITY ITSELF. THE AESTHETIC REALISM THEATRE COMPANY OFFERS PIONEERING MUSICAL AND DRAMATIC PRODUCTIONS, FROM SHAKESPEARE TO ROCK 'N' ROLL, WITH PERFORMANCE AND COMMENT.
  5. $37,722 spent. OUTREACH PROGRAM: THE FOUNDATION'S OUTREACH PROGRAM INCLUDES WORKSHOPS FOR SENIORS; FOR CHILDREN AT SCHOOLS AND YOUTH CENTERS; DRAMATIC AND MUSICAL PERFORMANCES BY THE AESTHETIC REALISM THEATRE COMPANY; TALKS ON SUBJECTS FROM ANTHROPOLOGY TO JAZZ, ARCHITECTURE, AND THE ARTS, FOR PEOPLE OF ALL AGES. TOTAL ATTENDANCE: 1,112
  6. $28,683 spent. THE RIGHT OF AESTHETIC REALISM TO BE KNOWN (TRO): BIWEEKLY INTERNATIONAL PERIODICAL OF THE AESTHETIC REALISM FOUNDATION, PUBLISHED SINCE 1973. IT PRESENTS ESSAYS, POEMS, AND LECTURES BY ELI SIEGEL AND ARTICLES BY AESTHETIC REALISM TEACHERS AND ASSOCIATES. IN EVERY ISSUE THERE IS AN EDITORIAL COMMENTARY BY ELLEN REISS, CHAIR OF EDUCATION. TOTAL CIRCULATION: 116,934
  7. (Expenses $ 103,677 including grants of $) PRESENTATIONS: PUBLIC SEMINARS AND DRAMATIC AND MUSICAL PRESENTATIONS, ALL BASED ON THE PRINCIPLES OF AESTHETIC REALISM. SEMINARS INCLUDE SUCH SUBJECTS AS LOVE, AMBITION, PARENTING; GROUNDBREAKING TALKS BY ARTISTS AND SCHOLARS ON THIS NEW WAY OF SEEING THE ARTS, PEOPLE, AND REALITY ITSELF. THE AESTHETIC REALISM THEATRE COMPANY OFFERS PIONEERING MUSICAL AND DRAMATIC PRODUCTIONS, FROM SHAKESPEARE TO ROCK 'N' ROLL, WITH PERFORMANCE AND COMMENT.
  8. (Expenses $ 37,722 including grants of $)(Revenue $ 1,012) OUTREACH PROGRAM: THE FOUNDATION'S OUTREACH PROGRAM INCLUDES WORKSHOPS FOR SENIORS; FOR CHILDREN AT SCHOOLS AND YOUTH CENTERS; DRAMATIC AND MUSICAL PERFORMANCES BY THE AESTHETIC REALISM THEATRE COMPANY; TALKS ON SUBJECTS FROM ANTHROPOLOGY TO JAZZ, ARCHITECTURE, AND THE ARTS, FOR PEOPLE OF ALL AGES. TOTAL ATTENDANCE: 1,112
  9. (Expenses $ 28,683 including grants of $) THE RIGHT OF AESTHETIC REALISM TO BE KNOWN (TRO): BIWEEKLY INTERNATIONAL PERIODICAL OF THE AESTHETIC REALISM FOUNDATION, PUBLISHED SINCE 1973. IT PRESENTS ESSAYS, POEMS, AND LECTURES BY ELI SIEGEL AND ARTICLES BY AESTHETIC REALISM TEACHERS AND ASSOCIATES. IN EVERY ISSUE THERE IS AN EDITORIAL COMMENTARY BY ELLEN REISS, CHAIR OF EDUCATION. TOTAL CIRCULATION: 116,934

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 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 December 2024.

    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 1975.

    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.