Lincoln Center Development Project Inc
Lincoln Center Development Project Inc. consistently operates at near break-even with no reported officer compensation.
EIN: 134172481 · New York, NY · NTEE: A99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $10.3M |
| Total Expenses | $104.5M |
| Program Spending | 95% |
| Net Assets | $80K |
| Transparency Score | 90/100 |
Is Lincoln Center Development Project Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lincoln Center Development Project Inc directs 95% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lincoln Center Development Project Inc
Lincoln Center Development Project Inc (EIN: 134172481) is a nonprofit organization based in New York, NY, classified under NTEE code A99. The organization reported total revenue of $10.3M and total assets of $4.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lincoln Center Development Project Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lincoln Center Development Project Inc is a large nonprofit that has been operating for 25 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 10.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $104.6M |
| Total Expenses | $104.5M |
| Surplus / Deficit | +$85K |
| Total Assets | $3.7M |
| Total Liabilities | $3.7M |
| Net Assets | $80K |
| Operating Margin | 0.1% |
| Debt-to-Asset Ratio | 97.9% |
| Months of Reserves | 0.4 months |
Financial Health Grade: B
In 2023, Lincoln Center Development Project Inc reported a surplus of $85K with revenue exceeding expenses, holds 0.4 months of operating reserves (limited), has a debt-to-asset ratio of 97.9% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Lincoln Center Development Project Inc's revenue has grown at a compound annual growth rate (CAGR) of 10.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -62.4% | -62.4% | -90.5% |
| 2022 | +117.6% | +116.9% | +64.0% |
| 2021 | +426.1% | +428.8% | +493.7% |
| 2020 | +90.2% | +91.9% | +34.3% |
| 2019 | +171.2% | +169.9% | +310.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2001 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lincoln Center Development Project Inc with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 3%
- programs: 95%
- fundraising: 2%
According to IRS 990 filings, Lincoln Center Development Project Inc allocates its expenses as follows: admin: 3%, programs: 95%, fundraising: 2%. With 95% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $85K, with revenue exceeding expenses.
- Debt-to-asset ratio: 97.9%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting that executive salaries are either not paid by this specific entity, are exceptionally low, or are covered by a related organization, indicating strong transparency in this area.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Lincoln Center Development Project Inc's IRS 990 filings:
- Consistent 0% officer compensation may warrant further investigation to understand the full compensation structure for leadership, as it is atypical for an organization managing hundreds of millions in revenue.
Strengths
The following positive indicators were identified for Lincoln Center Development Project Inc:
- Consistent near break-even operations, indicating strong financial management and efficient use of funds.
- No reported officer compensation, suggesting a high degree of financial transparency or alternative compensation structures.
- Ability to manage large-scale projects, as evidenced by significant revenue and expense fluctuations over time.
- Assets generally exceed liabilities, indicating financial stability, though liabilities often closely track assets.
Frequently Asked Questions about Lincoln Center Development Project Inc
Is Lincoln Center Development Project Inc a legitimate charity?
Lincoln Center Development Project Inc (EIN: 134172481) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $10.3M. 1 red flag identified. 4 strengths noted. Financial health grade: B.
How does Lincoln Center Development Project Inc spend its money?
Lincoln Center Development Project Inc directs 95% of its spending to programs and services. Fundraising costs 2%. This exceeds the 65% industry benchmark.
Are donations to Lincoln Center Development Project Inc tax-deductible?
Lincoln Center Development Project Inc is registered as a tax-exempt nonprofit (EIN: 134172481). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lincoln Center Development Project Inc's spending goes to programs?
Lincoln Center Development Project Inc directs 95% to programs, 2% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lincoln Center Development Project Inc compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Lincoln Center Development Project Inc is above average for NTEE category A99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lincoln Center Development Project Inc located?
Lincoln Center Development Project Inc is headquartered in New York, New York and files with the IRS under EIN 134172481. It is classified under NTEE code A99.
How many years of IRS 990 filings does Lincoln Center Development Project Inc have?
Lincoln Center Development Project Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $10.3M in total revenue.
Is Lincoln Center Development Project Inc. a good charity?
Based on the financial data, the organization appears to be a well-managed entity, consistently operating at near break-even and reporting no officer compensation. This suggests a strong focus on its mission and efficient use of funds, making it appear to be a good charity from a financial perspective.
How does Lincoln Center Development Project Inc. manage its large revenue fluctuations?
The significant fluctuations in revenue, such as $10.3 million in 2019, $277.8 million in 2022, and $104.5 million in 2023, suggest the organization is involved in large, project-specific fundraising and spending cycles. Its ability to consistently match expenses to revenue indicates effective project-based financial management.
What is the significance of 0% officer compensation?
The consistent reporting of 0% officer compensation across all filings is highly unusual for an organization of this scale. It could mean that executive leadership is compensated by a parent organization (Lincoln Center for the Performing Arts), that the roles are purely voluntary, or that compensation is structured in a way not captured under 'officer compensation' on the 990 form for this specific entity. It indicates a high degree of transparency in this specific reporting field.
Filing History
IRS 990 filing history for Lincoln Center Development Project Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Lincoln Center Development Project Inc's revenue has grown by 215.6%, moving from $33.1M to $104.6M. Total assets decreased by 52.6% over the same period, from $7.9M to $3.7M. Total functional expenses rose by 213.1%, from $33.4M to $104.5M. In its most recent filing year (2023), Lincoln Center Development Project Inc reported a surplus of $85K, with revenue exceeding expenses. The organization holds $3.7M in liabilities against $3.7M in assets (debt-to-asset ratio: 97.9%), resulting in net assets of $80K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $104.6M | $104.5M | $3.7M | $3.7M | — | — |
| 2022 | $277.9M | $277.8M | $39.5M | $39.5M | — | View 990 |
| 2021 | $127.7M | $128.1M | $24.1M | $24.2M | — | — |
| 2020 | $24.3M | $24.2M | $4.1M | $3.8M | — | View 990 |
| 2019 | $12.8M | $12.6M | $3.0M | $2.8M | — | View 990 |
| 2018 | $4.7M | $4.7M | $737K | $633K | — | View 990 |
| 2017 | $19.3M | $19.3M | $1.4M | $1.4M | — | View 990 |
| 2016 | $17.4M | $17.4M | $3.1M | $3.1M | — | View 990 |
| 2015 | $3.5M | $3.5M | $980K | $939K | — | View 990 |
| 2014 | $1.2M | $1.3M | $555K | $514K | — | View 990 |
| 2013 | $4.6M | $4.7M | $2.2M | $2.2M | — | View 990 |
| 2012 | $8.1M | $8.6M | $3.3M | $3.2M | — | View 990 |
| 2011 | $33.1M | $33.4M | $7.9M | $7.4M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $104.6M, expenses of $104.5M, and assets of $3.7M (revenue -62.4% year-over-year).
- 2022: Revenue of $277.9M, expenses of $277.8M, and assets of $39.5M (revenue +117.6% year-over-year).
- 2021: Revenue of $127.7M, expenses of $128.1M, and assets of $24.1M (revenue +426.1% year-over-year).
- 2020: Revenue of $24.3M, expenses of $24.2M, and assets of $4.1M (revenue +90.2% year-over-year).
- 2019: Revenue of $12.8M, expenses of $12.6M, and assets of $3.0M (revenue +171.2% year-over-year).
- 2018: Revenue of $4.7M, expenses of $4.7M, and assets of $737K (revenue -75.6% year-over-year).
- 2017: Revenue of $19.3M, expenses of $19.3M, and assets of $1.4M (revenue +10.8% year-over-year).
- 2016: Revenue of $17.4M, expenses of $17.4M, and assets of $3.1M (revenue +396.4% year-over-year).
- 2015: Revenue of $3.5M, expenses of $3.5M, and assets of $980K (revenue +181.8% year-over-year).
- 2014: Revenue of $1.2M, expenses of $1.3M, and assets of $555K (revenue -73.1% year-over-year).
- 2013: Revenue of $4.6M, expenses of $4.7M, and assets of $2.2M (revenue -43.0% year-over-year).
- 2012: Revenue of $8.1M, expenses of $8.6M, and assets of $3.3M (revenue -75.4% year-over-year).
- 2011: Revenue of $33.1M, expenses of $33.4M, and assets of $7.9M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lincoln Center Development Project Inc:
Data Sources and Methodology
This transparency report for Lincoln Center Development Project Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.