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Passes our checks

Lt Michael P Murphy Navy Seal Museum

EIN 81-4132284 · West Sayville, NY

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

LegitimacyPassesRegistration and standingFinancial healthWeak36 out of 100GovernanceFair66 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

THE MISSION OF THE ORGANIZATION IS TO PRESERVE THE LEGACY OF NAVY SEALS AND TO PRESERVE THE LEGACY OF LT MICHAEL MURPHY AND TO CONTRIBUTE TO THE SUPPORT OF LOCAL NAVAL SEA CADETS.

Income
$540,634
Spending
$775,545
Spent on programs
72%
Reserves
-5.9 months of spending
Largest source of income
donations and private grants, 94%
Employees
9
Volunteers
14
Highest pay
$125,000, 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

Weak: 36 out of 100. Higher than 8% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    0 of 35

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

  • Debt

    16 of 20

    It owes 15% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 43% of income.

  • Income trend

    5 of 15

    Income fell 14% on the year before.

  • Spending floor

    15 of 15

    72% of spending went to programs and raising each dollar of donations cost 1 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

Fair: 66 out of 100. Higher than 42% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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

    6 of 15

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

  • No reported misuse

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, 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 (1)
  1. $558,733 spent. THE LT MICHAEL P. MURPHY NAVY SEAL MUSEUM & SEA CADET TRAINING FACILITY IS A DUAL PURPOSE BUILDING SERVING AS BOTH A NAVY MUSEUM AND A TRAINING FACILITY FOR 11 17 YEAR OLD SEA CADETS, BOTH GIRLS AND BOYS TO BE BETTER CITIZENS. THE MUSEUM ITSELF HAS 7 EXHIBITION HALLS PROMOTING THE BRAVERY, LEGACY AND STORIES OF OUR NAVY SPECIAL WARFARE HEROES FROM WORLD WAR 2 THROUGH THE WAR ON TERROR ALONG WITH A MEMORIAL WALL AND SEAL TRAINING EXHIBITION HALL. THESE AREAS BRING TO THE PUBLIC'S ATTENTION THE EXPLOITS OF THESE TRULY EXCEPTIONAL MEN THROUGH MOVIES, VIDEOS, ARTIFACTS AND HANDS ON "STATE OF THE ART" COMPUTER DISPLAYS OF EACH ERA IN THE UNDERWATER DEMOLITION TEAMS AND NAVY SEAL HISTORY. (CONT'D. ON SCHEDULE O) THE PUBLIC AND VISITORS WILL BE ABLE TO GRASP, COMPREHEND AND UNDERSTAND THE SACRIFICES MADE BY THESE EXTRAORDINARY SAILORS IN PROTECTING THIS COUNTRY. THE MUSEUM ALLOWS THE PUBLIC TO NOTE THE COST OF FREEDOM IN THE LIVES LOST AS WELL AS THE OPERATIONAL STORIES OF THE VARIOUS PERIODS IN NAVAL HISTORY. THE ADJOINING SEA CADET TRAINING FACILITY ACTS AS BOTH AN EVENT SPACE AND TRAINING FACILITY FOR THE LT MICHAEL P. MURPHY SEA CADET DIVISION AND TEACHES LEADERSHIP SKILLS AND CITIZENRY TO OUR YOUNGER GENERATIONS, SOME OF WHOM MAY SEEK TO JOIN THE MILITARY AND SERVE THIS NATION. THIS FACILITY OFFERS CLASSROOM WORK, NAVAL HISTORY AND PHYSICAL EXERCISES TO PROMOTE STRONG MINDS AND BODIES.

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 November 6, 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 April 2017.

    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 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.