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SOLOMON R GUGGENHEIM FOUNDATION

EIN 13-5562233 NEW YORK, NY

Largest nonprofits in New York

Revenue 2024
$88,200,362
Expenses 2024
$84,882,538

Program services were 66.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A510
Classification
1000
Street
1071 5TH AVE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

COMMITTED TO INNOVATION, THE SOLOMON R. GUGGENHEIM FOUNDATION (THE "FOUNDATION") COLLECTS, (CONTINUED ON SCHEDULE O)

Activities or mission (Part I)

COMMITTED TO INNOVATION, THE SOLOMON R. GUGGENHEIM FOUNDATION COLLECTS, (CONTINUED ON SCHEDULE O)

  • DURING 2024, THE FOUNDATION DIRECTLY OPERATED TWO MUSEUMS: THE SOLOMON R. GUGGENHEIM MUSEUM IN NEW YORK AND THE PEGGY GUGGENHEIM COLLECTION IN VENICE. BOTH MUSEUMS ARE OPEN TO THE PUBLIC, CONDUCT TOURS OF EXHIBITIONS AND PROVIDE EDUCATIONAL TEXTS FREE OF CHARGE IN FULLFILMENT OF THE FOUNDATION'S MISSION. THE GUGGENHEIM MUSEUM WAS OPEN TO THEPUBLIC ONE EVENING OF EACH WEEK ON A PAY-WHAT-YOU-WISH BASIS. CHILDREN UNDER THE AGE OF 12 ARE ADMITTED FOR FREE. (CONTINUED ON SCHEDULE O).

    Expenses $26,396,111 · Revenue $34,066,430

  • AS PART OF ITS MISSION, THE FOUNDATION COLLECTS AND PRESERVES ART FOR THE BENEFIT OF THE PUBLIC IN SEVERAL WAYS. THE FOUNDATION STUDIES THE ART IN THE FOUNDATION'S POSSESSION AND PLANS EXHIBITIONS FOR PUBLIC VIEWING. THE FOUNDATION ALSO LENDS MANY OF THE WORKS OF ART IN ITS COLLECTION TO OTHER MUSEUMS ON THE OCCASION OF SPECIAL EXHIBITIONS THAT ARE OF SCHOLARLY MERIT OR THAT WILL BROADEN THE PUBLIC'S APPRECIATION OF ART. THE FOUNDATION MAINTAINS EXTENSIVE CLIMATE-CONTROLLED, HIGHLY SECURE STORAGE FACILITIES FOR THE ART IN ITS COLLECTION. IT ALSO OPERATES A PHOTOGRAPHY STUDIO FOR THE DOCUMENTATION OF ART AND ARCHIVES TO STORE PHOTOGRAPHS OF ART AND MAKE THEM AVAILABLE TO THE PUBLIC FOR PUBLICATION OR STUDY. (CONTINUED ON SCHEDULE O)

    Expenses $16,332,589

  • THE FOUNDATION'S EDUCATION AND PUBLIC PROGRAMMING DEPARTMENTS ENGAGED THE GENERAL PUBLIC THROUGH PROGRAMS FOR SCHOOLS, YOUTH, TEENS, FAMILY AND ADULT AUDIENCES. (CONTINUED ON SCHEDULE O).

    Expenses $5,801,324 · Revenue $392,982

  • DISSEMINATING CURRENT SCHOLARSHIP AND PROMOTING LEARNING ARE THE PRIMARY GOALS OF THE MANY EXHIBITION AND COLLECTION CATALOGUES PRODUCED BY THE FOUNDATION. PUBLICATIONS PRESENT SCHOLARLY AND INSTRUCTIVE ART HISTORICAL INFORMATION IN THE FORM OF ESSAYS THAT CONTEXTUALIZE ART WITHIN LARGER MOVEMENTS OR DISCIPLINES; IN-DEPTH DISCUSSIONS OF INDIVIDUAL ARTWORKS; INTERVIEWS WITH ARTISTS AND REFERENCE TOOLS SUCH AS BIBLIOGRAPHIES, BIOGRAPHIES, CHRONOLOGIES, AND EXHIBITION HISTORIES. PUBLICATIONS IN 2024 INCLUDED JENNY HOLZER: TRACE; ONLY THE YOUNG: EXPERIMENTAL ART IN KOREA: 1960S - 1970S; GOING DARK: THE CONTEMPORARY FIGURE AT THE EDGE OF VISIBILITY; AND HARMONY AND DISSONANCE:ORPHISM IN PARIS, 1910-1930.SIGNIFICANT EXHIBITION, COLLECTIONS, EDUCATION, AUDIO, VIDEO, AND CATALOGUE ARCHIVES CONTENT IS AVAILABLE TO THE PUBLIC, FREE OF CHARGE, ON GUGGENHEIM.ORG INCLUDING MORE THAN 1,900 ARTWORKS BY MORE THAN 625 ARTISTS IN THE COLLECTION ONLINE. IN 2024 THE FOUNDATION PUBLISHED 5 NEW VIDEOS AND 197 NEW AUDIO TRACKS, BRINGING THE TOTAL VIDEOS AVAILABLE ON THE SITE TO 621 AND AUDIO TRACKS TO APPROXIMATELY 2,052.ADDITIONALLY, IN 2024, THE FOUNDATION PUBLISHED 8 NEW BLOG POSTS OFFERING INSIGHTS INTO EXHIBITIONS, CONTEMPORARY ART, GLOBAL CULTURE, AND MUSEUM ARCHIVES AND HISTORY, BRINGING THE TOTAL NUMBER OF POSTS AVAILABLE ONLINE TO 1,120. IN 2024, GUGGENHEIM.ORG RECORDED 4,235,570 USER SESSIONS AND 22,459,067 PAGE VIEWS. THE GUGGENHEIM REMAINS COMMITTED TO CREATING A WELCOMING EXPERIENCE FOR ALL VISITORS BOTH ONSITE AND ONLINE. THE GUGGENHEIM DIGITAL GUIDE, AVAILABLE ON THE BLOOMBERG CONNECTS APP, CONTINUES TO PROVIDE RICH ENGAGEMENT FOR AUDIENCES. VERBAL DESCRIPTIONS ARE A CENTRAL FEATURE OF THIS EXPERIENCE AND SUPPORT ACCESSIBILITY AND INCLUSIVE STORYTELLING.IN 2024, MORE THAN 40 NEW VERBAL DESCRIPTION TRACKS WERE CREATED FOR THE EXHIBITIONS JENNY HOLZER: LIGHT LINE; BY WAY OF: MATERIAL AND MOTION IN THE GUGGENHEIM COLLECTION; HARMONY AND DISSONANCE: ORPHISM IN PARIS, 1910-1930; AND COLLECTION IN FOCUS: PIET MONDRIAN: EVER FURTHER.RECOGNIZING THAT MANY OF THE MUSEUM'S VISITORS ARE INTERNATIONAL, THE MUSEUM REMAINS COMMITTED TO A COMPREHENSIVE TRANSLATION STRATEGY. IN 2024, ITALIAN WAS ADDED AS A PRIMARY TRANSLATION LANGUAGE, ALONGSIDE SPANISH, AND THE MUSEUM ALSO INTEGRATED BLOOMBERG CONNECTS' GOOGLE TRANSLATE FEATURE TO BROADEN MULTILINGUAL ACCESS TO TEXT-BASED CONTENT.

    Expenses $7,846,114

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Martine Westermann

    DIRECTOR/CEO

    Total calculated
    $946,303
    From this org
    $663,303
    From related orgs
    $0
    Other
    $283,000
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $663,303
    Bonus
    $0
    Other
    $0
    Deferred
    $262,500
    Nontaxable benefits
    $20,500
    Filer's total
    $946,303
  • Jon Imanol Azua

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Lisa Baker

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Abigail Williams Baratta

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5
  • Cindy Chua-Tay

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Paul Cronson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Dimitris Daskalopoulos

    TRUSTEE/VICE-PRESIDENT (THRU 09/24)

    Total calculated
    $0
    Hours/week
    5
  • Charles M Diker

    TRUSTEE/VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    5
  • Thomas R Ellis

    TRUSTEE/VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    5
  • Gail May Engelberg

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5
  • Wendy Fisher

    TRUSTEE/PRESIDENT

    Total calculated
    $0
    Hours/week
    8
  • Andrew Gundlach

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • J Tomilson Hill

    TRUSTEE/CHAIR

    Total calculated
    $0
    Hours/week
    8
  • Francesca Lavazza

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Peter Lawson-Johnston

    TRUSTEE/HONORARY CHAIR

    Total calculated
    $0
    Hours/week
    2
  • Peter Lawson-Johnston II

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • William L Mack

    TRUSTEE/CHAIR EMERITUS

    Total calculated
    $0
    Hours/week
    5
  • Wendy L-J McNeil

    TRUSTEE/VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    5
  • Mitchell Morgan

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Claudia Rankine

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Stephen Robert

    TRUSTEE/TREASURER

    Total calculated
    $0
    Hours/week
    5
  • Brian Robinson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Daniel Sallick

    TRUSTEE (AS OF 12/24)

    Total calculated
    $0
    Hours/week
    2
  • Harvey M Schwartz

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Samira Sine

    TRUSTEE (AS OF 12/24)

    Total calculated
    $0
    Hours/week
    2

The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $88,200,362
    Expenses
    $84,882,538
    Contributions
    $40,080,599
    Grants paid
    $0
  • 2023
    Revenue
    $82,597,103
    Expenses
    $83,025,584
    Contributions
    $27,055,199
    Grants paid
    $0
  • 2022
    Revenue
    $75,933,810
    Expenses
    $71,157,329
    Contributions
    $44,263,492
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2024 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2021 · 990

    Revenue
    $73,166,662
    Expenses
    $62,035,535
    Assets (EOY)
    $240,294,871
  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2020 · 990

    Revenue
    $52,810,956
    Expenses
    $61,245,642
    Assets (EOY)
    $236,296,508
  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2019 · 990

    Revenue
    $84,620,075
    Expenses
    $71,125,882
    Assets (EOY)
    $211,321,255
  • 2018 · 990

    Revenue
    $77,177,197
    Expenses
    $74,554,415
    Assets (EOY)
    $166,863,549
  • 2017 · 990

    Revenue
    $61,825,391
    Expenses
    $74,010,488
    Assets (EOY)
    $171,396,218

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related corporations and trusts on its 2024 return

  • GUGGENHEIMCOM INC

    C · CEASED OPS · DE · 55% owned · controlled entity

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.