Civic Intelligence

The Isamu Noguchi Foundation and Garden Museum

EIN 61-1472746 • 501(c)3 • Long Island City, NY

View Organization Page

Profile

The isamu noguchi foundation and garden museum is devoted to the preservation, documentation, presentation, and interpretation of the work of isamu noguchi (1904-1988). The museum, the first in america established by a living artist of his own work, contains the world's richest holdings of noguchi's art. The museum's mission as articulated in its mission statement is "to establish and maintain a museum of works primarily of isamu noguchi; to collect, own, hold, maintain, preserve, and make available appropriate objects and artifacts; to arrange, create, maintain and promote appropriate exhibits; to establish and maintain a research library and archives; to promote and support educational programs, research and scholarship, issue publications in all formats, and organize cultural activities, programs and events to educate the public about the work of isamu noguchi and of other artists represented in the collection."

32-37 Vernon BlvdLong Island City, NY 11106

www.noguchi.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.04x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.19x

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

86th percentile

39%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$294,486

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

63%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$82,697,674

Up $8,659,087 (+12%) from 2023

Liabilities

Down

$3,623,614

Down $283,630 (-7.3%) from 2023

Net Assets

Up

$79,074,060

Up $8,942,717 (+13%) from 2023

Operations
Liabilities / Revenue34th percentileNet Margin86th percentile

Revenue

Up

$19,394,466

Up $7,473,921 (+63%) from 2023

Expenses

Up

$11,800,874

Up $1,801,002 (+18%) from 2023

Net Income

Up

$7,593,592

Up $5,672,919 (+295%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$100M$50M$0Assets 2010: $54,491,325Liabilities 2010: $8,064,463Net Assets 2010: $46,426,8622010Assets 2011: $51,096,193Liabilities 2011: $7,515,859Net Assets 2011: $43,580,3342011Assets 2012: $52,320,590Liabilities 2012: $7,180,965Net Assets 2012: $45,139,6252012Assets 2013: $54,012,009Liabilities 2013: $6,828,893Net Assets 2013: $47,183,1162013Assets 2014: $52,924,501Liabilities 2014: $6,492,007Net Assets 2014: $46,432,4942014Assets 2015: $60,403,709Liabilities 2015: $6,204,732Net Assets 2015: $54,198,9772015Assets 2016: $59,936,389Liabilities 2016: $5,629,767Net Assets 2016: $54,306,6222016Assets 2017: $63,235,259Liabilities 2017: $5,370,920Net Assets 2017: $57,864,3392017Assets 2018: $59,148,997Liabilities 2018: $5,297,352Net Assets 2018: $53,851,6452018Assets 2019: $65,087,920Liabilities 2019: $4,799,654Net Assets 2019: $60,288,2662019Assets 2020: $69,807,291Liabilities 2020: $4,805,759Net Assets 2020: $65,001,5322020Assets 2021: $75,386,214Liabilities 2021: $4,778,249Net Assets 2021: $70,607,9652021Assets 2022: $69,015,387Liabilities 2022: $4,706,878Net Assets 2022: $64,308,5092022Assets 2023: $74,038,587Liabilities 2023: $3,907,244Net Assets 2023: $70,131,3432023Assets 2024: $82,697,674Liabilities 2024: $3,623,614Net Assets 2024: $79,074,0602024

Highlighted filing

2024

Assets$82,697,674
Liabilities$3,623,614
Net Assets$79,074,060
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

$20M$10M$0-$10MRevenue 2010: $2,218,920Expenses 2010: $4,343,880Net Income 2010: -$2,124,9602010Revenue 2011: $4,134,546Expenses 2011: $4,704,389Net Income 2011: -$569,8432011Revenue 2012: $4,096,878Expenses 2012: $4,425,555Net Income 2012: -$328,6772012Revenue 2013: $3,622,812Expenses 2013: $4,566,715Net Income 2013: -$943,9032013Revenue 2014: $4,054,099Expenses 2014: $4,616,781Net Income 2014: -$562,6822014Revenue 2015: $15,676,767Expenses 2015: $4,760,626Net Income 2015: $10,916,1412015Revenue 2016: $5,028,463Expenses 2016: $5,318,470Net Income 2016: -$290,0072016Revenue 2017: $5,680,257Expenses 2017: $5,286,876Net Income 2017: $393,3812017Revenue 2018: $7,734,860Expenses 2018: $5,829,949Net Income 2018: $1,904,9112018Revenue 2019: $7,970,549Expenses 2019: $6,391,975Net Income 2019: $1,578,5742019Revenue 2020: $9,575,391Expenses 2020: $6,382,837Net Income 2020: $3,192,5542020Revenue 2021: $11,184,586Expenses 2021: $7,482,152Net Income 2021: $3,702,4342021Revenue 2022: $12,299,078Expenses 2022: $8,865,577Net Income 2022: $3,433,5012022Revenue 2023: $11,920,545Expenses 2023: $9,999,872Net Income 2023: $1,920,6732023Revenue 2024: $19,394,466Expenses 2024: $11,800,874Net Income 2024: $7,593,5922024

Highlighted filing

2024

Revenue$19,394,466
Expenses$11,800,874
Net Income$7,593,592
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$82,697,674
Liabilities
$3,623,614
Net assets
$79,074,060
Revenue
$19,394,466
Expenses
$11,800,874
Net income
$7,593,592
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$82.7$3.62$79.1$19.4$11.8$7.59
2023Summary only. Only limited summary data is available for this year.$74.0$3.91$70.1$11.9$10.00$1.92
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$69.0$4.71$64.3$12.3$8.87$3.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$75.4$4.78$70.6$11.2$7.48$3.70
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$69.8$4.81$65.0$9.58$6.38$3.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$65.1$4.80$60.3$7.97$6.39$1.58
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.1$5.30$53.9$7.73$5.83$1.90
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$63.2$5.37$57.9$5.68$5.29$0.39
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.9$5.63$54.3$5.03$5.32$0.29
2015Summary only. Only limited summary data is available for this year.$60.4$6.20$54.2$15.7$4.76$10.9
2014Detailed filing. Detailed filing data is available for this year.$52.9$6.49$46.4$4.05$4.62$0.56
2013Summary only. Only limited summary data is available for this year.$54.0$6.83$47.2$3.62$4.57$0.94
2012Summary only. Only limited summary data is available for this year.$52.3$7.18$45.1$4.10$4.43$0.33
2011Summary only. Only limited summary data is available for this year.$51.1$7.52$43.6$4.13$4.70$0.57
2010Summary only. Only limited summary data is available for this year.$54.5$8.06$46.4$2.22$4.34$2.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$27,891,946
Mission and Program Overview

Mission

The isamu noguchi foundation and garden museum is devoted to the preservation, documentation, presentation, and interpretation of the work of isamu noguchi (1904-1988). The museum, the first in america established by a living artist of his own work, contains the world's richest holdings of noguchi's art. The museum's mission as articulated in its mission statement is "to establish and maintain a museum of works primarily of isamu noguchi; to collect, own, hold, maintain, preserve, and make available appropriate objects and artifacts; to arrange, create, maintain and promote appropriate exhibits; to establish and maintain a research library and archives; to promote and support educational programs, research and scholarship, issue publications in all formats, and organize cultural activities, programs and events to educate the public about the work of isamu noguchi and of other artists represented in the collection."

To advance the understanding and appreciation of isamu noguchi's art and legacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$46,764,630$48,897,120▲ $2,132,490
Land, Buildings, and Equipment, Net$16,904,836$17,840,974▲ $936,138
Accounts Receivable$1,560,787$8,122,504▲ $6,561,717
Savings and Temporary Cash Investments$2,879,185$1,837,123▼ $1,042,062
Prepaid Expenses and Deferred Charges$1,502,402$1,556,134▲ $53,732
Inventories for Sale or Use$1,136,979$1,145,567▲ $8,588
Cash and Non-Interest-Bearing Accounts$892,255$1,033,173▲ $140,918
Pledges and Grants Receivable$233,600$171,890▼ $61,710
Total Assets$74,038,587$82,697,674▲ $8,659,087
Other Assets Total$2,163,913$2,093,189▼ $70,724
Liabilities
Tax Exempt Bond Liabilities$3,060,524$2,720,262▼ $340,262
Accounts Payable and Accrued Expenses$501,545$580,397▲ $78,852
Deferred Revenue$207,912$276,125▲ $68,213
Other Liabilities$137,263$46,830▼ $90,433
Total Liabilities$3,907,244$3,623,614▼ $283,630
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$65,149,339$73,823,857▲ $8,674,518
Net Assets With Donor Restrictions$4,982,004$5,250,203▲ $268,199
Total Net Assets Fund Balance$70,131,343$79,074,060▲ $8,942,717
Total Liabilities and Net Assets / Fund Balance$74,038,587$82,697,674▲ $8,659,087

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$12,832,941$11,712,631$24,545,572
Buildings$2,423,552$2,447,108$4,870,660
Land$2,241,447-$2,241,447
Equipment$343,034$660,955$1,003,989

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$971,937-▲ $82,197-$1,054,134
2023$854,858-▲ $117,079-$971,937
2022$1,014,964-▼ $160,106-$854,858
2021-$1,007,980▲ $6,984-$1,014,964
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy HauDirectorFT$281,428$13,058$294,486
Jennifer LorchDeputy DirectorFT$192,735$68,335$261,070
George JuergensFacilities DirectorFT$138,917$56,813$195,730
Brett LittmanFormer Director-$175,616$186,730$186,730
Lizan HighlandDIRECTOR OF PEOPLE + CULTUREFT$153,241$27,259$180,500
Larry GiacolettiDirector of CollectionsFT$122,170$24,594$146,764
Queena KoDirector of EducationFT$118,738$12,665$131,403
Laura GrenierDirector, Akari OperationsFT$108,333$22,869$131,202
Jessica LysonsChief Financial OfficerFT$63,561$23,866$87,427

Board Members and Trustees

NameTitle
Spencer BaileyCo-chair
Susan KesslerCo-chair
Anuj PuriVice Chair
Christiane FischerVice Chair
Mary PingVice Chair
Carol RattrayTrustee
Ed TangTrustee
Ian WardropperTrustee
Kulapat YantrasastTrustee
Lucy LamphereTrustee
Maximilian CorethTrustee
Phyllis Lally SeeversTrustee
Sarah Wendell SherrillTrustee
Hiroko MuraseTrustee (to Feb 2024)
Anthony WilliamsSecretary
Malcolm C NolenTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Allied Barton Security Services LLCSecurityPO BOX 828854, Philadelphia, PA 19182$294,106
Your Part-time Controller LLCAccounting1600 MARKET STREET SUITE 3425, Philadelphia, PA 19103$202,205
Revenue and Support

Revenue Composition

Contributions and Grants
$1,822,009
Program Service Revenue
$712,905
Investment Income
$9,809,336
Other Revenue
$7,050,216
All Other Contributions
$474,648
Change in Net Assets
$7,593,592

Noncash Contribution Practices

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

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,214,541
Revenue Not Reported on Financial Statements
$179,925
Revenue Not Reported on Form 990
$3,248,101
Total Revenue per Audited Statements
$22,462,642
Total Revenue per Form 990
$19,394,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,339,593
Salaries, Compensation, and Employee Benefits$5,461,281
Total Fundraising Expense$907,376
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,059,419$474,045$272,694$3,806,158
Information Technology$1,117,671$141,039$100,727$1,359,437
Office Expenses$1,239,122$9,798$10,613$1,259,533
Depreciation Depletion$661,179$116,239$66,949$844,367
Current Officers, Directors, Trustees, and Key Employees$307,227$213,282$122,494$643,003
Fees for Services Other$106,343$332,549$93,307$532,199
Payroll Taxes$303,654$59,892$34,342$397,888
Other Employee Benefits$293,463$36,750$23,960$354,173
Occupancy$262,264$4,764$8,233$275,261
Fees for Services Legal-$267,463-$267,463
Pension Plan Contributions$204,091$38,088$17,880$260,059
Insurance$196,990$23,482$13,724$234,196
Fees for Service Investment Mgmnt Fees-$179,925-$179,925
Travel$82,297$55,345$24,264$161,906
Interest$64,026$79,135$6,483$149,644
Other Expenses$82,808$2,531$29,939$115,278
Fees for Services Accounting-$46,384-$46,384
Advertising$20,253$7,065$17,970$45,288
All Other Expenses-$5,000-$5,000
Total Functional Expenses$8,750,095$2,143,403$907,376$11,800,874

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,519,925
Total Expenses per Form 990$11,800,874
Expenses per Audited Statements$11,620,949
Expenses Not Reported on Form 990$1,898,976
Expenses Not Reported on Financial Statements$179,925
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$166,846
Fundraising Gross Income$166,846
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Benefit$381,522$166,846$59,824$107,022
Total Events$381,522$166,846$166,846$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$45,255
Refundable Advance$1,575

Bond Issues

BondIssuerIssuedIssue PricePurpose
ANew York City Industrial Development Agency2003-02-26$9,000,000Pay for refinancing and renovations of the new museum space

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$9,000,000---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

“In 2024, the museum made amendments to the following four documents: institutional code of ethics, conflict of interest policy, whistleblower policy, and its by-laws. These amendments are prompted by the museum's upcoming american alliance of museums (aam) reaccreditation, which requires the museum to submit numerous materials for review in 2026, including the code of ethics. Reviewing the code of ethics created the occasion to review the other documents, and to ensure that they are consistent with each other. Summary of changes: 1) updates to bring the respective policies in conformity with each other; 2) adding consistent language regarding the board committee responsible for maintaining and implementing these policies; 3) reordering of sections within each policy for clarity; 4) changing references to the museum to "museum," rather than "corporation," in keeping with the museum's typical practice; and 5) changing of "he or she" to "they," in keeping with the museum's style guide.”

Form 990, Part VI, Section B, Line 11B

“The form is prepared by the museum's independent external accounting firm, and is reviewed in detail by the director of finance. Once the details are reviewed and confirmed, the form is given to the museum's director and board of trustees for review. Once all comments, questions and observations are addressed, the form is finalized, signed by the museum's director, and filed with the irs.”

Form 990, Part VI, Section B, Line 12C

“At the beginning of each year a conflict of interest statement is sent to all trustees and all "key persons", in which the persons disclose conflict of interest, if any. These statements are signed and returned to the museum for review. If a conflict is discovered it is brought to the attention of the chairman of the board of trustees, the executive committee members or the museum's director, as appropriate and a decision is made as to how to resolve the particular conflict.”

Form 990, Part VI, Section B, Line 15

“2024 salaries were validated and benchmarked based on a market analysis of four compensation surveys, conducted by consultants, and reviewed by the board's ad-hoc compensation committee and co-chairs, as well as with the museum's director. The museum's director was hired in 2024, and her salary was determined in consultation with the executive recruitment firm and is reviewed annually by the board's executive committee.”

Form 990, Part VI, Section C, Line 19

“Yes, the organization's financial statements and governing documents are available by request, and can be found on various sites such as guidestar, ny charities bureau, etc.”

Filing and Contact Details

Filer

Filer Name
The Isamu Noguchi Foundation and Garden
EIN
61-1472746
Phone
7182047088
Address
32-37 VERNON BLVD, LONG ISLAND CITY, NY 11106

Signing Officer

Name
Amy Hau
Title
Director
Phone
7182047088
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
S Bailey S Kessler
Formed
2004
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
89
Volunteers
16

Preparer

Firm
Lutz and Carr Cpas Llp
Address
551 FIFTH AVENUE SUITE 400, NEW YORK, NY 10176
Preparer
Frederick Martens
Phone
2126972299
Supplemental Narrative

Financial Statement Notes

PART III, LINE 1A:

“The museum maintains a collection of the works of isamu noguchi. The value of the collection, which was acquired pursuant to the will of isamu noguchi, is not reflected as an asset on the statement of financial position. Purchases of collection items are expensed in the year of acquisition. Contributions of collection items are not recognized in the statement of activities. Proceeds from deaccessions or insurance recoveries are reflected as revenue in the statement of activities. In accordance with the intentions of isamu noguchi, approximately 500 works are designated and maintained as the museum's permanent collection. This portion of the collection is held for public service rather than financial gain, protected and preserved, and subject to an organizational policy that requires the proceeds from sales of such items to be used to acquire other items for the collection. In addition to the works in its permanent collection, and also in accordance with the intentions of isamu noguchi, the museum maintains approximately 3,500 other works, referred to as the residual works. These works are held by the museum to augment the permanent collection, but from time to time may be sold or otherwise transferred to support the programs and operations of the museum in accordance with its collections management policy, and transferred to the museum's reserve fund, which is used to support the programs and operations of the museum. A description of the contents of the permanent collection and the residual works is maintained by the registrar. The works of both are insured for $35,000,000 plus $25,000,000 for items on loan at other locations.”

PART III, LINE 4:

“The noguchi museum manages the world's largest and most extensive collection of noguchi's art and is dedicated to the preservation of this body of work. There are approximately 500 objects in the museum's permanent collection which include stone, sculptures, ceramics, dance sets, drawings, furniture, sculptural models, portrait heads, and models for public works. While designing and curating his museum, noguchi selected several of these works to be on permanent display in the museum's galleries. In addition to showcasing its permanent collection for the public, the noguchi museum also serves the international community by loaning works to other institutions.”

PART V, LINE 4:

“The museum's endowment supports its educational programs.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 1,858,787.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 1,858,787.”

Raw XML AppendixShowing 400 of 865 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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IRS990/MissionDesc0THE MISSION OF THE ISAMU NOGUCHI FOUNDATION AND GARDEN MUSEUM IS TO ADVANCE THE UNDERSTANDING AND APPRECIATION OF ISAMU NOGUCHI'S ART AND LEGACY.THE ISAMU NOGUCHI FOUNDATION AND GARDEN MUSEUM SEEKS TO PROTECT AND PRESERVE ISAMU NOGUCHI'S WORK AND ARCHIVES, AS WELL AS TO SUSTAIN HIS MUSEUM AS A PLACE FOR THE EXPLORATION OF INDIVIDUAL ARTISTIC ENDEAVORS AND CREATIVE COLLABORATION. THE MUSEUM ALSO AIMS TO EXPAND ON NOGUCHI'S LEGACY OF WIDE-RANGING INTERESTS AND INTIMATE ARTISTIC EXPERIENCE THROUGH AN ACTIVE EXHIBITION, EDUCATION, RESEARCH, AND PUBLIC-PROGRAMMING SCHEDULE, WHILE CONTINUING TO BROADEN HIS INFLUENCE AND RELEVANCE, FOCUSING ON HOW HIS WORK WILL INFORM CONTEMPORARY CULTURE FOR GENERATIONS TO COME.
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