Solomon R Guggenheim Foundation

Guggenheim Foundation shows stable assets but recent deficit, with no officer compensation reported on 990s.

EIN: 135562233 · New York, NY · NTEE: A510 · Updated: 2026-03-28

$184.3MRevenue
$88.2MGross Revenue
$230.2MAssets
70/100Mission Score (Good)
A510
Solomon R Guggenheim Foundation Financial Summary
MetricValue
Total Revenue$184.3M
Total Expenses$83.0M
Program Spending75%
CEO/Top Officer Pay$200
Net Assets$116.9M
Transparency Score70/100

Is Solomon R Guggenheim Foundation Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
3 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Solomon R Guggenheim Foundation directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Solomon R Guggenheim Foundation

Solomon R Guggenheim Foundation (EIN: 135562233) is a nonprofit organization based in New York, NY, classified under NTEE code A510. The organization reported total revenue of $184.3M and total assets of $230.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Solomon R Guggenheim Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

88Years Operating
MajorSize Classification
13Years of Filings
MixedRevenue Trajectory

Solomon R Guggenheim Foundation is a major nonprofit that has been operating for 88 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.1%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$82.6M
Total Expenses$83.0M
Surplus / Deficit$-428,481
Total Assets$220.9M
Total Liabilities$104.1M
Net Assets$116.9M
Operating Margin-0.5%
Debt-to-Asset Ratio47.1%
Months of Reserves31.9 months

Financial Health Grade: B

In 2023, Solomon R Guggenheim Foundation reported a deficit of $428K with expenses exceeding revenue, holds 31.9 months of operating reserves (strong position), has a debt-to-asset ratio of 47.1% (moderate leverage).

Financial Trends

Over 13 years of filings (2011–2023), Solomon R Guggenheim Foundation's revenue has grown at a compound annual growth rate (CAGR) of 1.1%.

YearRevenue ChangeExpense ChangeAsset Change
2023+8.8%+16.7%-4.8%
2022+3.8%+14.7%-3.4%
2021+38.5%+1.3%+1.7%
2020-37.6%-13.9%+11.8%
2019+9.6%-4.6%+26.6%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date1938

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

The Solomon R Guggenheim Foundation demonstrates a consistent operational scale, with annual revenues generally fluctuating between $50 million and $90 million over the past decade, peaking at $89.19 million in 2014 and $84.62 million in 2019. The organization's assets have shown growth, from $173.59 million in 2014 to $220.94 million in 2023, indicating a stable financial base. However, the 2023 filing shows expenses ($83.03 million) slightly exceeding revenue ($82.60 million), resulting in a minor deficit, which is a shift from the surpluses seen in 2021 and 2022. This suggests a need for careful monitoring of expenditure relative to income. Spending efficiency appears to be a mixed picture. While specific program, administrative, and fundraising breakdowns are not provided in the raw data, the consistent operational expenses suggest a mature organization with established cost structures. The absence of reported officer compensation across all filings is unusual for an organization of this size and could indicate that compensation is reported under different categories or that key leadership roles are compensated through other means, which warrants further investigation for full transparency. The foundation's liabilities have also increased over the years, reaching $104.06 million in 2023, which should be considered in its overall financial health. In terms of transparency, the consistent filing of IRS Form 990s over 13 periods is a positive indicator. However, the lack of reported officer compensation directly on the 990s could be a point of concern for stakeholders seeking a complete picture of executive remuneration. Further detail on the allocation of expenses (program vs. administrative vs. fundraising) would enhance the understanding of its spending efficiency and commitment to its mission.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Solomon R Guggenheim Foundation with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

  • admin: 15%
  • programs: 75%
  • fundraising: 10%

According to IRS 990 filings, Solomon R Guggenheim Foundation allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% 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:

$82.6MTotal Revenue
$83.0MTotal Expenses
$220.9MTotal Assets
$104.1MTotal Liabilities
$116.9MNet Assets
  • The organization reported a deficit of $428K, with expenses exceeding revenue.
  • Debt-to-asset ratio: 47.1%.

Executive Compensation Analysis

No officer compensation is reported across all available IRS 990 filings for the Solomon R Guggenheim Foundation, which is highly unusual for an organization with annual revenues consistently in the tens of millions of dollars and assets exceeding $200 million. This suggests that executive compensation may be reported under other expense categories or through related entities, requiring deeper scrutiny for complete transparency.

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 Solomon R Guggenheim Foundation's IRS 990 filings:

  • No officer compensation reported on IRS 990s, raising transparency concerns.
  • Expenses ($83.03M) slightly exceeded revenue ($82.60M) in 2023, indicating a deficit.
  • Increasing liabilities over the past decade, reaching $104.06M in 2023.

Strengths

The following positive indicators were identified for Solomon R Guggenheim Foundation:

  • Consistent filing of IRS Form 990s over 13 periods, indicating regulatory compliance.
  • Substantial and growing asset base, reaching $220.94 million in 2023, providing financial stability.
  • Demonstrated ability to generate significant revenue, with latest reported revenue at $184.28 million (though this is 'latest' and not from the 2023 filing).

Frequently Asked Questions about Solomon R Guggenheim Foundation

Is Solomon R Guggenheim Foundation a legitimate charity?

Solomon R Guggenheim Foundation (EIN: 135562233) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 70/100. It has 13 years of IRS 990 filings on record. Total revenue: $184.3M. 3 red flags identified. 3 strengths noted. Financial health grade: B.

How does Solomon R Guggenheim Foundation spend its money?

Solomon R Guggenheim Foundation directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.

Are donations to Solomon R Guggenheim Foundation tax-deductible?

Solomon R Guggenheim Foundation is registered as a tax-exempt nonprofit (EIN: 135562233). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

How much does the Solomon R Guggenheim Foundation CEO make?

Solomon R Guggenheim Foundation's highest-compensated officer earns $200 annually. The organization reported $184.3M in total revenue. Executive compensation data is disclosed in IRS 990 filings.

What percentage of Solomon R Guggenheim Foundation's spending goes to programs?

Solomon R Guggenheim Foundation directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Solomon R Guggenheim Foundation compare to similar nonprofits?

With a transparency score of 70/100 (Good), Solomon R Guggenheim Foundation is above average for NTEE category A510 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Solomon R Guggenheim Foundation located?

Solomon R Guggenheim Foundation is headquartered in New York, New York and files with the IRS under EIN 135562233. It is classified under NTEE code A510.

How many years of IRS 990 filings does Solomon R Guggenheim Foundation have?

Solomon R Guggenheim Foundation 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 $184.3M in total revenue.

Why is no officer compensation reported on any of the IRS 990 filings?

The consistent reporting of 'Officer Comp=0%' across all 13 filings is highly unusual for an organization of this scale. This could mean compensation is reported under different expense categories (e.g., salaries and wages for all employees), paid through a related entity, or that the officers are uncompensated, which is less likely for a major institution.

What is the detailed breakdown of program, administrative, and fundraising expenses?

The provided data does not offer a granular breakdown of expenses into program, administrative, and fundraising categories. This information is crucial for assessing the organization's spending efficiency and how effectively it allocates resources towards its mission versus overhead.

How does the recent deficit in 2023 impact the foundation's long-term financial stability?

In 2023, the foundation reported expenses ($83.03 million) slightly exceeding revenue ($82.60 million). While a single year's deficit may not be critical for an organization with substantial assets ($220.94 million), a trend of deficits could impact its financial stability and ability to fund future programs.

What is the nature of the increasing liabilities, which reached $104.06 million in 2023?

The foundation's liabilities have shown a general upward trend, reaching $104.06 million in 2023. Understanding the composition of these liabilities (e.g., long-term debt, deferred revenue, payables) is important for a comprehensive assessment of its financial health and risk.

Filing History

IRS 990 filing history for Solomon R Guggenheim Foundation showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Solomon R Guggenheim Foundation's revenue has grown by 14.3%, moving from $72.3M to $82.6M. Total assets increased by 43.8% over the same period, from $153.6M to $220.9M. Total functional expenses rose by 17.1%, from $70.9M to $83.0M. In its most recent filing year (2023), Solomon R Guggenheim Foundation reported a deficit of $428K, with expenses exceeding revenue. The organization holds $104.1M in liabilities against $220.9M in assets (debt-to-asset ratio: 47.1%), resulting in net assets of $116.9M.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $82.6M $83.0M $220.9M $104.1M View 990
2022 $75.9M $71.2M $232.2M $111.2M View 990
2021 $73.2M $62.0M $240.3M $104.6M View 990
2020 $52.8M $61.2M $236.3M $111.4M View 990
2019 $84.6M $71.1M $211.3M $96.6M View 990
2018 $77.2M $74.6M $166.9M $75.1M View 990
2017 $61.8M $74.0M $171.4M $76.3M View 990
2016 $70.6M $80.1M $172.6M $73.5M View 990
2015 $71.9M $75.2M $170.6M $60.7M View 990
2014 $89.2M $82.1M $173.6M $54.1M View 990
2013 $77.9M $75.6M $175.5M $60.7M View 990
2012 $81.2M $74.2M $166.0M $63.5M View 990
2011 $72.3M $70.9M $153.6M $61.8M View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $82.6M, expenses of $83.0M, and assets of $220.9M (revenue +8.8% year-over-year).
  • 2022: Revenue of $75.9M, expenses of $71.2M, and assets of $232.2M (revenue +3.8% year-over-year).
  • 2021: Revenue of $73.2M, expenses of $62.0M, and assets of $240.3M (revenue +38.5% year-over-year).
  • 2020: Revenue of $52.8M, expenses of $61.2M, and assets of $236.3M (revenue -37.6% year-over-year).
  • 2019: Revenue of $84.6M, expenses of $71.1M, and assets of $211.3M (revenue +9.6% year-over-year).
  • 2018: Revenue of $77.2M, expenses of $74.6M, and assets of $166.9M (revenue +24.8% year-over-year).
  • 2017: Revenue of $61.8M, expenses of $74.0M, and assets of $171.4M (revenue -12.4% year-over-year).
  • 2016: Revenue of $70.6M, expenses of $80.1M, and assets of $172.6M (revenue -1.8% year-over-year).
  • 2015: Revenue of $71.9M, expenses of $75.2M, and assets of $170.6M (revenue -19.4% year-over-year).
  • 2014: Revenue of $89.2M, expenses of $82.1M, and assets of $173.6M (revenue +14.5% year-over-year).
  • 2013: Revenue of $77.9M, expenses of $75.6M, and assets of $175.5M (revenue -4.1% year-over-year).
  • 2012: Revenue of $81.2M, expenses of $74.2M, and assets of $166.0M (revenue +12.3% year-over-year).
  • 2011: Revenue of $72.3M, expenses of $70.9M, and assets of $153.6M.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Solomon R Guggenheim Foundation:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Solomon R Guggenheim Foundation 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.

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