Lincoln Center For The Performing Arts Inc
Lincoln Center For The Performing Arts Inc consistently generates significant surpluses and has grown its assets to over $1.29 billion.
EIN: 131847137 · New York, NY · NTEE: A610 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $227.0M |
| Total Expenses | $196.6M |
| Program Spending | 80% |
| Net Assets | $621.2M |
| Transparency Score | 85/100 |
Is Lincoln Center For The Performing Arts Inc Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lincoln Center For The Performing Arts Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lincoln Center For The Performing Arts Inc
Lincoln Center For The Performing Arts Inc (EIN: 131847137) is a nonprofit organization based in New York, NY, classified under NTEE code A610. The organization reported total revenue of $227.0M and total assets of $1.2B according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lincoln Center For The Performing Arts Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lincoln Center For The Performing Arts Inc is a major nonprofit that has been operating for 63 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 3.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $235.1M |
| Total Expenses | $196.6M |
| Surplus / Deficit | +$38.4M |
| Total Assets | $1.3B |
| Total Liabilities | $672.9M |
| Net Assets | $621.2M |
| Operating Margin | 16.4% |
| Debt-to-Asset Ratio | 52.0% |
| Months of Reserves | 79.0 months |
Financial Health Grade: A
In 2023, Lincoln Center For The Performing Arts Inc reported a surplus of $38.4M with revenue exceeding expenses, holds 79.0 months of operating reserves (strong position), has a debt-to-asset ratio of 52.0% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Lincoln Center For The Performing Arts Inc's revenue has grown at a compound annual growth rate (CAGR) of 3.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +28.6% | +51.3% | +5.2% |
| 2022 | +27.1% | +19.3% | +12.7% |
| 2021 | -30.8% | -27.2% | +30.1% |
| 2020 | +36.6% | -3.2% | +13.9% |
| 2019 | +5.2% | -8.0% | +-0.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 1963 |
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 For The Performing Arts Inc with a Mission Score of 85 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: 10%
- programs: 80%
- fundraising: 10%
According to IRS 990 filings, Lincoln Center For The Performing Arts Inc allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% 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 $38.4M, with revenue exceeding expenses.
- Debt-to-asset ratio: 52.0%.
Executive Compensation Analysis
The provided data indicates 0% officer compensation for all reported periods, suggesting that executive compensation is either not paid, paid by a related entity, or not reported in this specific summary field. This is an unusual but positive indicator for resource allocation if accurate.
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.
Strengths
The following positive indicators were identified for Lincoln Center For The Performing Arts Inc:
- Consistent revenue generation exceeding expenses, leading to significant surpluses (e.g., $38.4M in 2023).
- Substantial and consistent growth in total assets, from $730M in 2014 to $1.29B in 2023.
- Strong financial resilience, demonstrated by continued growth even during challenging periods.
- Healthy asset-to-liability ratio, indicating strong financial stability.
- Reported 0% officer compensation, suggesting efficient use of funds for mission if accurate.
Frequently Asked Questions about Lincoln Center For The Performing Arts Inc
Is Lincoln Center For The Performing Arts Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Lincoln Center For The Performing Arts Inc (EIN: 131847137) appears legitimate. Mission Score: 85/100. 0 red flags identified, 5 strengths noted.
How does Lincoln Center For The Performing Arts Inc spend its money?
Lincoln Center For The Performing Arts Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Lincoln Center For The Performing Arts Inc tax-deductible?
Lincoln Center For The Performing Arts Inc is registered as a tax-exempt nonprofit (EIN: 131847137). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lincoln Center For The Performing Arts Inc's spending goes to programs?
Lincoln Center For The Performing Arts Inc directs 80% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lincoln Center For The Performing Arts Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Lincoln Center For The Performing Arts Inc is above average for NTEE category A610 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lincoln Center For The Performing Arts Inc located?
Lincoln Center For The Performing Arts Inc is headquartered in New York, New York and files with the IRS under EIN 131847137. It is classified under NTEE code A610.
How many years of IRS 990 filings does Lincoln Center For The Performing Arts Inc have?
Lincoln Center For The Performing Arts 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 $227.0M in total revenue.
How does Lincoln Center manage to report 0% officer compensation across all periods?
The provided summary data consistently shows 0% officer compensation. This could mean executives are compensated by a related entity, through non-cash benefits not captured in this field, or that the organization truly operates with unpaid officers. A full review of the IRS 990, Part VII, Section A would clarify this.
What is the specific breakdown of program, administrative, and fundraising expenses?
The provided summary data does not detail the specific breakdown of expenses into program, administrative, and fundraising categories. A full IRS 990 filing would provide this information in Part IX, Statement of Functional Expenses.
How has the organization managed to grow its assets so significantly, from $730 million in 2014 to $1.29 billion in 2023?
The consistent generation of revenue surpluses over expenses, such as the $38.4 million surplus in 2023 and $52.7 million in 2022, along with potential investment gains and capital contributions, has contributed to the substantial growth in assets.
Filing History
IRS 990 filing history for Lincoln Center For The Performing Arts Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Lincoln Center For The Performing Arts Inc's revenue has grown by 47.6%, moving from $159.3M to $235.1M. Total assets increased by 75% over the same period, from $739.4M to $1.3B. Total functional expenses rose by 17.7%, from $167.1M to $196.6M. In its most recent filing year (2023), Lincoln Center For The Performing Arts Inc reported a surplus of $38.4M, with revenue exceeding expenses. The organization holds $672.9M in liabilities against $1.3B in assets (debt-to-asset ratio: 52.0%), resulting in net assets of $621.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $235.1M | $196.6M | $1.3B | $672.9M | — | — |
| 2022 | $182.7M | $130.0M | $1.2B | $653.9M | — | View 990 |
| 2021 | $143.8M | $108.9M | $1.1B | $491.7M | — | View 990 |
| 2020 | $207.7M | $149.6M | $838.8M | $409.0M | — | View 990 |
| 2019 | $152.1M | $154.5M | $736.5M | $352.1M | — | View 990 |
| 2018 | $144.6M | $167.8M | $736.7M | $328.0M | — | View 990 |
| 2017 | $162.2M | $171.3M | $785.8M | $363.7M | — | View 990 |
| 2016 | $168.4M | $172.8M | $768.0M | $382.6M | — | View 990 |
| 2015 | $200.5M | $174.0M | $751.9M | $324.8M | — | View 990 |
| 2014 | $165.1M | $147.0M | $730.4M | $318.3M | — | View 990 |
| 2013 | $141.9M | $146.4M | $732.2M | $359.2M | — | View 990 |
| 2012 | $150.2M | $154.3M | $717.7M | $384.8M | — | View 990 |
| 2011 | $159.3M | $167.1M | $739.4M | $359.5M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $235.1M, expenses of $196.6M, and assets of $1.3B (revenue +28.6% year-over-year).
- 2022: Revenue of $182.7M, expenses of $130.0M, and assets of $1.2B (revenue +27.1% year-over-year).
- 2021: Revenue of $143.8M, expenses of $108.9M, and assets of $1.1B (revenue -30.8% year-over-year).
- 2020: Revenue of $207.7M, expenses of $149.6M, and assets of $838.8M (revenue +36.6% year-over-year).
- 2019: Revenue of $152.1M, expenses of $154.5M, and assets of $736.5M (revenue +5.2% year-over-year).
- 2018: Revenue of $144.6M, expenses of $167.8M, and assets of $736.7M (revenue -10.8% year-over-year).
- 2017: Revenue of $162.2M, expenses of $171.3M, and assets of $785.8M (revenue -3.7% year-over-year).
- 2016: Revenue of $168.4M, expenses of $172.8M, and assets of $768.0M (revenue -16.0% year-over-year).
- 2015: Revenue of $200.5M, expenses of $174.0M, and assets of $751.9M (revenue +21.4% year-over-year).
- 2014: Revenue of $165.1M, expenses of $147.0M, and assets of $730.4M (revenue +16.4% year-over-year).
- 2013: Revenue of $141.9M, expenses of $146.4M, and assets of $732.2M (revenue -5.5% year-over-year).
- 2012: Revenue of $150.2M, expenses of $154.3M, and assets of $717.7M (revenue -5.7% year-over-year).
- 2011: Revenue of $159.3M, expenses of $167.1M, and assets of $739.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lincoln Center For The Performing Arts Inc:
Data Sources and Methodology
This transparency report for Lincoln Center For The Performing Arts 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.