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Museum of Contemporary Art

EIN 95-3433820 · Los Angeles, CA

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

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE MUSEUM OF CONTEMPORARY ART (THE MUSEUM) IS A CALIFORNIA NONPROFIT CORPORATION ESTABLISHED IN 1979 AS THE ONLY ARTIST-FOUNDED MUSEUM IN LOS ANGELES. THE MUSEUM IS DEDICATED TO COLLECTING AND EXHIBITING CONTEMPORARY ART AND HOUSES ONE OF THE MOST COMPELLING COLLECTIONS OF CONTEMPORARY ART IN THE WORLD, COMPRISING APPROXIMATELY8,000 OBJECTS.THE MUSEUM IS COMMITTED TO THE COLLECTION, PRESENTATION, AND INTERPRETATION OF ART CREATED AFTER 1940, IN ALL MEDIA, AND TO PRESERVING THAT WORK FOR FUTURE GENERATIONS. THE MUSEUM PROVIDES LEADERSHIP IN THE FIELD BY IDENTIFYING AND PRESENTING THE MOST SIGNIFICANT AND CHALLENGING ART OF OUR TIME, ACTIVELY SUPPORTING THE CREATION OF NEW WORK, AND PRODUCING ORIGINAL SCHOLARSHIP. THE MUSEUM ENGAGES AUDIENCES THROUGH AN AMBITIOUS PROGRAM OF FREE EXHIBITIONS, EDUCATIONAL PROGRAMS, AND PUBLISHING.

Income
$29.6 million
Spending
$26.5 million
Spent on programs
73%
Reserves
6.6 months of spending
Largest source of income
donations and private grants, 75%
Employees
243
Volunteers
39
Highest pay
$936,550, director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 74% of charities in its peer group (arts and culture, $10m to $100m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.6 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 10% of income.

  • Income trend

    15 of 15

    Income rose 25% on the year before.

  • Spending floor

    15 of 15

    73% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending June 30, 2025, 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 25

    33 of 34 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 June 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 (4)
  1. $9.3 million spent. CURATORIAL AND EXHIBITION PROGRAMS: MOCA CONTINUED ITS DYNAMIC EXHIBITION PROGRAM WITH THE COLLECTION SHOWS "REVERBERATIONS," "DIARY OF FLOWERS: ARTISTS AND THEIR WORLDS, AND "FICTIONS OF DISPLAY," WHICH HIGHLIGHTED ARTWORKS FROM THE MUSEUM'S RENOWNED COLLECTION OF NEARLY 8,000 CONTEMPORARY ARTWORKS FROM 1940 TO THE PRESENT BY ESTABLISHED AND EMERGING ARTISTS. MOCA ALSO PRESENTED MAJOR EXHIBITIONS OF THE ARTISTS JOSH KLINE AND OLAFUR ELIASSON, AND FEATURED THE FIRST SOLO MUSEUM PRESENTATIONS IN LOS ANGELES OF ARTISTS ANA SEGOVIA AND TAKAKO YAMAGUCHI AS PART OF ITS RELAUNCHED MOCA: FOCUS SERIES. LASTLY, THE GROUP EXHIBITION AT THE MUSEUM, ORDINARY PEOPLE: PHOTOREALISM AND THE WORK OF ART SINCE 1968," INCLUDED PAINTINGS, DRAWINGS, AND SCULPTURES BY MORE THAN FORTY ARTISTS. MOCA ALSO PRESENTED A ROBUST SCHEDULE OF PERFORMANCES AS PART OF ITS WONMI'S WAREHOUSE PROGRAM. HIGHLIGHTS INCLUDED THE WORLD PREMIERE OF NADYA TOLOKONNIKOVA'S (PUSSY RIOT) NEW DURATIONAL PERFORMANCE INSTALLATION "POLICE STATE", THE US PREMIERE IF WAEL SHAWKY'S ACCLAIMED FILM INSTALLATION "DRAMA 1882", AND THE WEST COAST PREMIERE OF DYNASTY HANDBAG'S "TITANIC DEPRESSION".
  2. $5.4 million spent. BUILDING OPERATIONS AND SECURITY:MOCA HAS TWO FACILITIES IN THE DOWNTOWN LOS ANGELES NEIGHBORHOOD: THE MOCA GRAND AVENUE BUILDING, DESIGNED BY CELEBRATED JAPANESE ARCHITECT ARATA ISOZAKI, AND THE GEFFEN CONTEMPORARY BUILDING, RENOVATED BY RENOWNED CALIFORNIA ARCHITECT FRANK GEHRY. BOTH FACILITIES REQUIRE SECURITY 24-HOURS A DAY, SEVEN DAYS A WEEK, AND ARE PROPERLY MAINTAINED TO ENSURE THE SAFETY OF ALL ARTWORKS IN MOCA'S CARE. IN CONSULTATION WITH ITS ENVIRONMENTAL COUNCIL AND ADVISORS, MOCA'S ENVIRONMENTAL AND SUSTAINABILITY STRATEGIST LEADS THE MUSEUM'S SUSTAINABILITY EFFORTS AND ENVIRONMENTALLY FOCUSED PROGRAMMING.
  3. $2.8 million spent. PUBLIC AFFAIRS/INFORMATION: MOCA'S COMMUNICATIONS DEPARTMENT PRODUCES A VARIETY OF PROMOTIONAL, ADVERTISING, AND PUBLIC ANNOUNCEMENTS TO INFORM THE PUBLIC OF MOCA'S EXHIBITIONS, PROGRAMMING, AND COLLECTION . MOCA'S COMMUNICATIONS OUTREACH INCLUDED ROBUST MARKETING & ADVERTISING CAMPAIGNS, PUBLIC RELATIONS EFFORTS, PAID & ORGANIC SOCIAL MEDIA CAMPAIGNS, AND DIGITAL OFFERINGS ACROSS OWNED AND EARNED PLATFORMS.
  4. $1.8 million spent. PUBLIC ENGAGEMENT, LEARNING & IMPACT: MOCA IS COMMITTED TO PROVIDING ENRICHING EXPERIENCES TO MAXIMIZE ACCESS AND INCLUSION IN THE ARTS. EDUCATION PROGRAMMING INCLUDES CONTEMPORARY ART START (CAS) PARTNERSHIPS WITH TEACHERS AND SCHOOLS, A NATIONALLY RECOGNIZED TEEN PROGRAM, AND OFFERINGS FOR FAMILIES. A VARIETY OF PUBLIC PROGRAMS CONNECT AUDIENCES AND ARTISTS WITH EXHIBITIONS AND ENVIRONMENTAL SUSTAINABILITY THROUGH PANEL DISCUSSIONS, TALKS, TOURS, CONCERTS, AND MORE.

Source: Form 990 for the year ending June 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 June 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 March 1980.

    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.

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