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SOLOMON R GUGGENHEIM FOUNDATION

EIN 13-5562233 NEW YORK, NY

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).

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 — 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

Nonprofiteer parses the Form 990 only. 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

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

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 10 September 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.