- 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 WestermannMARTINE 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 AzuaJON IMANOL AZUA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Lisa BakerLISA BAKER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Abigail Williams BarattaABIGAIL WILLIAMS BARATTA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 5
-
Cindy Chua-TayCINDY CHUA-TAY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Paul CronsonPAUL CRONSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Dimitris DaskalopoulosDIMITRIS DASKALOPOULOS
TRUSTEE/VICE-PRESIDENT (THRU 09/24)
- Total calculated
- $0
- Hours/week
- 5
-
Charles M DikerCHARLES M DIKER
TRUSTEE/VICE-PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Thomas R EllisTHOMAS R ELLIS
TRUSTEE/VICE-PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Gail May EngelbergGAIL MAY ENGELBERG
TRUSTEE
- Total calculated
- $0
- Hours/week
- 5
-
Wendy FisherWENDY FISHER
TRUSTEE/PRESIDENT
- Total calculated
- $0
- Hours/week
- 8
-
Andrew GundlachANDREW GUNDLACH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
J Tomilson HillJ TOMILSON HILL
TRUSTEE/CHAIR
- Total calculated
- $0
- Hours/week
- 8
-
Francesca LavazzaFRANCESCA LAVAZZA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Peter Lawson-JohnstonPETER LAWSON-JOHNSTON
TRUSTEE/HONORARY CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Peter Lawson-Johnston IIPETER LAWSON-JOHNSTON II
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
William L MackWILLIAM L MACK
TRUSTEE/CHAIR EMERITUS
- Total calculated
- $0
- Hours/week
- 5
-
Wendy L-J McNeilWENDY L-J MCNEIL
TRUSTEE/VICE-PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Mitchell MorganMITCHELL MORGAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Claudia RankineCLAUDIA RANKINE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Stephen RobertSTEPHEN ROBERT
TRUSTEE/TREASURER
- Total calculated
- $0
- Hours/week
- 5
-
Brian RobinsonBRIAN ROBINSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Daniel SallickDANIEL SALLICK
TRUSTEE (AS OF 12/24)
- Total calculated
- $0
- Hours/week
- 2
-
Harvey M SchwartzHARVEY M SCHWARTZ
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Samira SineSAMIRA 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
-
$12,276,967
2024 ENVIRONMENT, ANIMALS
-
DONOR ADVISED CHARITABLE GIVING
$1,523,838
2024 ARTS, CULTURE & HUMANITIES
-
GOLDMAN SACHS CHARITABLE GIFT FUND
$1,300,000
2023 EDUCATIONAL PROGRAMS & OTHER STUDENT SVC
-
JANINE AND J TOMILSON HILL FAMILY TRUST
$1,000,000
2022 CULTURE & ARTS
-
GOLDMAN SACHS CHARITABLE GIFT FUND
$917,500
2024 COMMUNITY OUTREACH & ENRICHMENT PROGRAMS
-
DONOR ADVISED CHARITABLE GIVING
$677,335
2022 ARTS, CULTURE & HUMANITIES
-
2022 For grant recipient's exempt purposes
-
$408,169
2023 HUMAN SERVICES
-
2024 For grant recipient's exempt purposes
-
2023 For grant recipient's exempt purposes
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
-
IUOE LOCAL 30 GROUP LEGAL SERVICES FUND
On its 2025 return
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.