Civic Intelligence

American Museum of Natural History

EIN 13-1628143 • 501(c)3 • New York, NY

Profile

The American Museum of Natural History Planetarium Authority was created "For the purpose of establishing and maintaining...A planetarium upon a site...adjacent to the (Continued on Schedule O)

Central Park West at 79th StreetNew York, NY 10024

www.planetariumauthority.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

4.38x

Higher debt load relative to revenue than 96% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2024

Net Margin

1st percentile

-1326%

Higher net margin than 1% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$428,051

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 211.7% of source-year revenue.

NTEE A • $25M-$50M nonprofits • Source year 2024

Asset Growth

6th percentile

-6.7%

Faster asset growth than 6% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-75%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$37,499,542

Down $2,681,143 (-6.7%) from 2023

Liabilities

Flat

$885,450

Flat from 2023

Net Assets

Down

$36,614,092

Down $2,681,143 (-6.8%) from 2023

Revenue

Down

$202,172

Down $603,485 (-75%) from 2023

Expenses

Up

$2,883,315

Up $125,928 (+4.6%) from 2023

Net Income

Down

-$2,681,143

Down $729,413 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $56,801,671Liabilities 2010: $885,450Net Assets 2010: $55,916,2212010Assets 2011: $54,896,088Liabilities 2011: $885,450Net Assets 2011: $54,010,6382011Assets 2012: $53,021,577Liabilities 2012: $885,450Net Assets 2012: $52,136,1272012Assets 2013: $51,177,195Liabilities 2013: $885,450Net Assets 2013: $50,291,7452013Assets 2014: $49,409,187Liabilities 2014: $885,450Net Assets 2014: $48,523,7372014Assets 2015: $47,733,737Liabilities 2015: $885,450Net Assets 2015: $46,848,2872015Assets 2016: $47,468,657Liabilities 2016: $885,450Net Assets 2016: $46,583,2072016Assets 2017: $55,133,343Liabilities 2017: $885,450Net Assets 2017: $54,247,8932017Assets 2018: $52,531,888Liabilities 2018: $885,450Net Assets 2018: $51,646,4382018Assets 2019: $49,932,264Liabilities 2019: $885,450Net Assets 2019: $49,046,8142019Assets 2020: $47,368,186Liabilities 2020: $885,450Net Assets 2020: $46,482,7362020Assets 2021: $44,773,019Liabilities 2021: $885,450Net Assets 2021: $43,887,5692021Assets 2022: $42,132,415Liabilities 2022: $885,450Net Assets 2022: $41,246,9652022Assets 2023: $40,180,685Liabilities 2023: $885,450Net Assets 2023: $39,295,2352023Assets 2024: $37,499,542Liabilities 2024: $885,450Net Assets 2024: $36,614,0922024

Highlighted filing

2024

Assets$37,499,542
Liabilities$885,450
Net Assets$36,614,092

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $1,992,4662010Expenses 2011: $1,971,7562011Expenses 2012: $1,971,7832012Revenue 2013: $133,447Expenses 2013: $1,977,829Net Income 2013: -$1,844,3822013Revenue 2014: $219,593Expenses 2014: $1,987,601Net Income 2014: -$1,768,0082014Revenue 2015: $341,885Expenses 2015: $2,017,335Net Income 2015: -$1,675,4502015Revenue 2016: $1,781,355Expenses 2016: $2,046,435Net Income 2016: -$265,0802016Revenue 2017: $9,907,956Expenses 2017: $2,243,270Net Income 2017: $7,664,6862017Revenue 2018: $99,865Expenses 2018: $2,701,320Net Income 2018: -$2,601,4552018Revenue 2019: $113,698Expenses 2019: $2,713,322Net Income 2019: -$2,599,6242019Revenue 2020: $160,415Expenses 2020: $2,724,493Net Income 2020: -$2,564,0782020Revenue 2021: $141,603Expenses 2021: $2,736,770Net Income 2021: -$2,595,1672021Revenue 2022: $104,373Expenses 2022: $2,744,977Net Income 2022: -$2,640,6042022Revenue 2023: $805,657Expenses 2023: $2,757,387Net Income 2023: -$1,951,7302023Revenue 2024: $202,172Expenses 2024: $2,883,315Net Income 2024: -$2,681,1432024

Highlighted filing

2024

Revenue$202,172
Expenses$2,883,315
Net Income-$2,681,143

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.5$0.89$36.6$0.20$2.88$2.68
2023Detailed filing. Detailed filing data is available for this year.$40.2$0.89$39.3$0.81$2.76$1.95
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.1$0.89$41.2$0.10$2.74$2.64
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.8$0.89$43.9$0.14$2.74$2.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.4$0.89$46.5$0.16$2.72$2.56
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.9$0.89$49.0$0.11$2.71$2.60
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$52.5$0.89$51.6$0.10$2.70$2.60
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$55.1$0.89$54.2$9.91$2.24$7.66
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$47.5$0.89$46.6$1.78$2.05$0.27
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.7$0.89$46.8$0.34$2.02$1.68
2014Detailed filing. Detailed filing data is available for this year.$49.4$0.89$48.5$0.22$1.99$1.77
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$51.2$0.89$50.3$0.13$1.98$1.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.0$0.89$52.1$1.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.9$0.89$54.0$1.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$56.8$0.89$55.9$1.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$202,172
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$40,180,685$37,499,542▼ $2,681,143
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$40,180,685$37,499,542▼ $2,681,143
Other Assets Total$0$0→ $0
Liabilities
Tax Exempt Bond Liabilities$570,000$570,000→ $0
Accounts Payable and Accrued Expenses$315,450$315,450→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$885,450$885,450→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$39,295,235$36,614,092▼ $2,681,143
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$39,295,235$36,614,092▼ $2,681,143
Total Liabilities and Net Assets / Fund Balance$40,180,685$37,499,542▼ $2,681,143

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$37,499,542$55,407,893$92,907,435
Compensation and Service Providers

Board Members and Trustees

NameTitle
Katheryn PattersonChairman
Daniel SlippenExecutive Director and CFO
Ross SandlerSecretary
Alfred CerulloTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$202,172
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-2,681,143

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$202,172Cost
Total Noncash Contributions1$202,172-

Audited Revenue Reconciliation

Revenue per Audited Statements
$202,172
Revenue Not Reported on Form 990
$1,974,133
Total Revenue per Audited Statements
$2,176,305
Total Revenue per Form 990
$202,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,883,315
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$2,759,364--$2,759,364
Insurance-$76,571-$76,571
Interest-$25,650-$25,650
Fees for Services Accounting-$21,730-$21,730
Total Functional Expenses$2,759,364$123,951$0$2,883,315

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,857,448
Expenses per Audited Statements$2,883,315
Total Expenses per Form 990$2,883,315
Expenses Not Reported on Form 990$1,974,133
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Part VI, Section A, Question 3

Management functions are provided by the american museum of natural history.

Part VI, Section B, Question 11

The return is reviewed by the relevant officers and is prepared and filed by grant thornton, an independent accounting firm. The return is made available to all members of the board of directors of the planetarium authority prior to filing with the irs.

Part VI, Section B, Question 12C

The planetarium authority annually distributes to its directors the planetarium authority's policies as well as the planetarium authority's conflict of interest policy. On an annual basis, the planetarium authority requires its directors and officers to disclose any interests that could give rise to a conflict of interest. These individuals are advised to bring any and all duality of interests to the attention of the chairman of the board, who in turn brings them to the attention of the board of directors, if necessary. The audit committee reviews all approved dual interest arrangements, if any.

Part VI, Section C, Question 19

The planetarium authority makes its policies, including its conflict of interest policy, as well as the planetarium authority's audited financial statements available to the public on the planetarium authority's website, located at www.planetariumauthority.org.

Filing and Contact Details

Filer

Filer Name
American Museum of Natural History
EIN
13-1628143
In Care Of
% DANIEL STODDARD
Phone
2127695053
Address
Central Park West at 79th Street, New York, NY 10024

Signing Officer

Name
Daniel Slippen
Title
Executive Director
Phone
2127695053
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Slippen
Formed
1933
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Grant Thornton Advisors LLC
Address
757 THIRD AVENUE3RD FLOOR, NEW YORK, NY 10017-2013
Preparer
Daniel Romano
Phone
2125990100
Supplemental Narrative

Additional Explanations

Part I & III, Question 1

THE AMERICAN MUSEUM OF NATURAL HISTORY PLANETARIUM AUTHORITY WAS CREATED "FOR THE PURPOSE OF ESTABLISHING AND MAINTAINING IN NEW YORK CITY A PLANETARIUM UPON A SITE ADJACENT TO THE AMERICAN MUSEUM OF NATURAL HISTORY; OF ENCOURAGING AND DEVELOPING THE STUDY OF ASTRONOMICAL SCIENCE; OF ADVANCING THE GENERAL KNOWLEDGE OF KINDRED SUBJECTS, AND TO THE END, Of FURNISHING POPULAR INSTRUCTION."

Financial Statement Notes

Part X, ASC 740

U.S. GAAP requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The Planetarium Authority does not believe its financial statements include any uncertain tax positions.

Raw XML AppendixShowing 400 of 507 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0141603
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0160415
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01414220
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0141603
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0160415
IRS990ScheduleA/Total509Grp/TotalAmt01414220
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0202172
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0805657
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0104373
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0141603
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0160415
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01414220
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt037499542
IRS990ScheduleD/BuildingsGrp/DepreciationAmt055407893
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt092907435
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt01974133
IRS990ScheduleD/DonatedServicesUseFcltsAmt01974133
IRS990ScheduleD/ExpensesNotReportedAmt01974133
IRS990ScheduleD/ExpensesSubtotalAmt02883315
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt01974133
IRS990ScheduleD/RevenueSubtotalAmt0202172
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The Planetarium Authority does not believe its financial statements include any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, ASC 740
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IRS990ScheduleD/TotalExpensesPerForm990Amt02883315
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DANIEL SLIPPEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR AND CFO
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0DEFERRED COMPENSATION FOR D. SLIPPEN IS COMPRISED OF A RETIREMENT PLAN.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1ALL AMOUNTS ARE FOR MEDICAL AND OTHER INSURANCE BENEFITS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II Column C
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II Column D
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0SEE NOTE
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IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0NONCASH CONTRIBUTIONS CONSIST OF FORGIVENESS OF INTEREST, AUDIT FEES, PROVISION FOR INSURANCE COVERAGE, AND CAPITAL EXPENDITURES BY THE AMERICAN MUSEUM OF NATURAL HISTORY.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 25
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AMERICAN MUSEUM OF NATURAL HISTORY PLANETARIUM AUTHORITY WAS CREATED "FOR THE PURPOSE OF ESTABLISHING AND MAINTAINING IN NEW YORK CITY A PLANETARIUM UPON A SITE ADJACENT TO THE AMERICAN MUSEUM OF NATURAL HISTORY; OF ENCOURAGING AND DEVELOPING THE STUDY OF ASTRONOMICAL SCIENCE; OF ADVANCING THE GENERAL KNOWLEDGE OF KINDRED SUBJECTS, AND TO THE END, Of FURNISHING POPULAR INSTRUCTION."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT FUNCTIONS ARE PROVIDED BY THE AMERICAN MUSEUM OF NATURAL HISTORY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RETURN IS REVIEWED BY THE RELEVANT OFFICERS AND IS PREPARED AND FILED BY GRANT THORNTON, AN INDEPENDENT ACCOUNTING FIRM. THE RETURN IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS OF THE PLANETARIUM AUTHORITY PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PLANETARIUM AUTHORITY ANNUALLY DISTRIBUTES TO ITS DIRECTORS THE PLANETARIUM AUTHORITY'S POLICIES AS WELL AS THE PLANETARIUM AUTHORITY'S CONFLICT OF INTEREST POLICY. ON AN ANNUAL BASIS, THE PLANETARIUM AUTHORITY REQUIRES ITS DIRECTORS AND OFFICERS TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. THESE INDIVIDUALS ARE ADVISED TO BRING ANY AND ALL DUALITY OF INTERESTS TO THE ATTENTION OF THE CHAIRMAN OF THE BOARD, WHO IN TURN BRINGS THEM TO THE ATTENTION OF THE BOARD OF DIRECTORS, IF NECESSARY. THE AUDIT COMMITTEE REVIEWS ALL APPROVED DUAL INTEREST ARRANGEMENTS, IF ANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PLANETARIUM AUTHORITY MAKES ITS POLICIES, INCLUDING ITS CONFLICT OF INTEREST POLICY, AS WELL AS THE PLANETARIUM AUTHORITY'S AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE PLANETARIUM AUTHORITY'S WEBSITE, LOCATED AT WWW.PLANETARIUMAUTHORITY.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I & III, QUESTION 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION A, QUESTION 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, QUESTION 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION B, QUESTION 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION C, QUESTION 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AMERICAN MUSEUM OF NATURAL HISTORY

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