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NATIONAL COMEDY CENTER OPERATOR INC

EIN 82-0774057 JAMESTOWN, NY

Revenue 2024
$25,804,935
Expenses 2024
$5,215,708

Program services were 64.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A60
Classification
1000
Street
PO BOX 69 2 W 2ND STREET

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

THE MISSION OF THE NATIONAL COMEDY CENTER IS TO PROVIDE EDUCATION ON THE COMEDIC ARTS IN THE FORM OF COMMENTARY AND CONTEXTUALIZATION OF ITS BODIES OF WORK, TELLING THE VITAL STORY OF COMEDY IN AMERICA ACROSS ALL ERAS AND GENRES OF THE ART FORM. AS A NON-PROFIT CULTURAL INSTITUTION, THE MUSEUM CELEBRATES COMEDY'S GREAT MINDS AND UNIQUE VOICES, WHILE PROVIDING AN EXAMINATION OF THE TIME-HONED CREATIVE PROCESSES THAT HAVE ELEVATED COMEDY TO AN ART.

  • MAINTAIN AND PRESERVE THE NATIONAL COMEDY CENTER AS THE UNITED STATE' CONGRESSIONALLY DESIGNATED CULTURAL INSTITUTIION DEDICATED TO PRESENT THE STORY OF COMEDY AND PRESERVING IT HERITAGE FOR FUTURE GENERATIONS.

    Expenses $3,381,841 · Revenue $23,433,486

  • THE COMEDY SHOP. EVERY PURCHASE SUPPORTS THE NON-PROFIT NATIONAL COMEDY CETNER AND ITS MISSION OF PRESENTING THE VITAL STORY OF COMEDY IN AMERICA.

  • COMEDIC ARTS PROGRAMMING. THE MUSEUM CELEBRATES COMEDY'S GREAT MINDS AND UNIQUE VOICES, WHILE PROVIDING AN EXAMINIATION OF THE TIME-HONES CREATIVE PROCESSES THAT HAVE ELEVATED COMEDY TO THE ART FORM.

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.

  • George Panebianco

    MEMBER

    Total calculated
    $0
    Hours/week
    5
  • Louis Deppas

    MEMBER

    Total calculated
    $0
    Hours/week
    5
  • Michael Latone

    MEMBER

    Total calculated
    $0
    Hours/week
    5
  • Cindy Aronson

    MEMBER

    Total calculated
    $0
    Hours/week
    5
  • Jerome Lee Yaw

    MEMBER

    Total calculated
    $0
    Hours/week
    5
  • Holly Sullivan

    MEMBER

    Total calculated
    $0
    Hours/week
    5
  • Jon Albro

    MEMBER

    Total calculated
    $0
    Hours/week
    5
  • Tom Benson

    MEMBER

    Total calculated
    $0
    Hours/week
    5
  • Sarah Demink

    MEMBER

    Total calculated
    $0
    Hours/week
    5
  • Journey Gunderson

    EXECUTIVE DIRECTOR

    Total calculated
    $215,067
    From this org
    $153,156
    From related orgs
    $38,289
    Other
    $23,622
    Hours/week
    32 + 8 related

    Schedule J breakdown matched by us

    Base
    $153,156 + $38,289 related
    Bonus
    $0
    Other
    $0
    Deferred
    $18,898 + $4,724 related
    Nontaxable benefits
    $0
    Filer's total
    $172,054 + $43,013 related

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
    $25,804,935
    Expenses
    $5,215,708
    Contributions
    $2,333,683
    Grants paid
    $0
  • 2023
    Revenue
    $3,479,455
    Expenses
    $5,199,201
    Contributions
    $2,538,853
    Grants paid
    $0
  • 2022
    Revenue
    $5,147,483
    Expenses
    $5,722,997
    Contributions
    $4,228,364
    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

  • 2021 · 990

    Revenue
    $2,926,105
    Expenses
    $4,375,729
    Assets (EOY)
    $24,581,570
  • 2020 · 990

    Revenue
    $1,968,343
    Expenses
    $3,639,020
    Assets (EOY)
    $25,921,176
  • 2019 · 990

    Revenue
    $2,393,602
    Expenses
    $4,130,319
    Assets (EOY)
    $27,242,253
  • 2018 · 990

    Revenue
    $7,382,851
    Expenses
    $2,502,262
    Assets (EOY)
    $28,871,408

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.

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

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 on its 2024 return

Declared as related by

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 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.