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National Comedy Center Operator INC

Tax-deductible

Jamestown, NY501(c)(3)Since 2017Arts & CultureEIN 82-0774057Revenue $25.8M in FY2024

On file with the IRScomedycenter.orgPo Box 69 2 W 2nd Street, 14701-0000 · Jamestown, NYTax-exempt since Jul 2019Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Run by 200 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average surplus $3.0M a year · 39% of revenue · last 5 filings
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
65%
of spending
Worth a look: 65% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$153K
to officers and key staff · 3% of spending
Top officer’s pay lower than 93% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $1.4M
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$414K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$25.8M
+642% vs prior year
Spent
$5.2M
To programs
65%
Net assets
$19.8M
By yearFY2020–FY2024
Revenue
$25.8M
FY2024▲ +642%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.0M
FY2021$2.9M
FY2022$5.1M
FY2023$3.5M
FY2024$25.8M
Expenses
$5.2M
FY2024+0.3%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.6M
FY2021$4.4M
FY2022$5.7M
FY2023$5.2M
FY2024$5.2M
Net assets
$19.8M
FY2024▲ ×28
Tap a bar for its year
Net assets by fiscal year
FY2020$3.0M
FY2021$1.5M
FY2022$960K
FY2023−$760K
FY2024$19.8M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $3.4M Management & general 32% · $1.7M Fundraising 3% · $178K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $153K paid to officers and key staff.

Part VII, Section A · reportable compensation
Journey Gunderson
Executive Director
$153,156Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Jon Albro
Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Journey Gunderson’s $153K as Executive Director is at the 7th percentile of top reported officer pay among 749 $10–100M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023
Journey Gunderson$153,156$37,987

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Preserves and educates about American comedy's history, artists, and creative processes.

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3 programs · $3.4M · in their own filed words · FY2024
01

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.

$3.4Mprogram expense
02

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.

Pt IX · col B
03

The comedy shop. Every purchase supports the non-profit national comedy cetner and its mission of presenting the vital story of comedy in america.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
National Comedy Center INCFY2024$1.4M
Fidelity Investments Charitable Gift FundFY2024$25K
Total grants receivedfrom 2 funders$1.4M

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$25.8M
Ln 12
Other incomeLn 4–11$22.4M
Gifts and grantsLn 1h$2.3M
Fees for servicesLn 2g$1.0M
Money outPt IX
$5.2M
Ln 25
Programscol B$3.4M
Managementcol C$1.7M
Fundraisingcol D$178K
Owns and owesPt X
$19.8M
net assets · Ln 32
Cash and savingsLn 1–2$244K
Total assetsLn 16$20.2M
LiabilitiesLn 26$414K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.3M
Government grantsLn 1e$168K
Fees for servicesLn 2g$1.0M
Other incomeLn 4–11$22.4M
Total revenueLn 12$25.8M
Assets in detailPt X, end of year
CashLn 1$244K
SavingsLn 2$0
Cash and savings togetherLn 1–2$244K
Land, buildings, equipmentLn 10c$19.6M
Total assetsLn 16$20.2M
LiabilitiesLn 26$414K
Net assetsLn 32$19.8M
OperationsPt I, VI
EmployeesI 50
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$334K$244K
Land, buildings, equipmentLn 10c$21.3M$19.6M
Total assetsLn 16$22.1M$20.2M
LiabilitiesLn 26$22.9M$414K
Net assetsLn 32−$760K$19.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$38K$8K$28K$3K
Other salaries and wagesLn 7$1.3M$256K$929K$98K
Pension plan contributionsLn 8$25K$5K$18K$2K
Other employee benefitsLn 9$56K$11K$41K$4K
Payroll taxesLn 10$115K$23K$84K$9K
Legal feesLn 11b$26K$26K
Accounting feesLn 11c$140K$126K$14K
Advertising and promotionLn 12$788K$788K
Office expensesLn 13$48K$9K$6K$33K
Information technologyLn 14$50K$21K$19K$9K
OccupancyLn 16$88K$73K$15K
TravelLn 17$20K$20K
InterestLn 20$92K$35K$56K
Depreciation, depletion and amortizationLn 22$1.8M$1.5M$283K
InsuranceLn 23$116K$58K$58K
Other expenses (24a–d)Ln 24$537K$458K$78K
All other expensesLn 24e$5K$4K$1K
Total functional expensesLn 25$5.2M$3.4M$1.7M$178K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $25.8M$5.2M$20.6M$19.8M 990 PDF
FY2023 $3.5M$5.2M−$1.7M−$760K 990 PDF
FY2022 $5.1M$5.7M−$576K$960K 990 PDF
FY2021 $2.9M$4.4M−$1.4M$1.5M 990 PDF
FY2020 $2.0M$3.6M−$1.7M$3.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $25,804,935 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,538,853$2,333,683
I-9 Program service revenuePrior year $922,671$1,033,908
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $17,931$22,437,344
I-12 Total revenuePrior year $3,479,455$25,804,935
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,673,670$1,517,585
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,525,531$3,698,123
I-18 Total expensesPrior year $5,199,201$5,215,708
I-19 Revenue less expensesPrior year −$1,719,746$20,589,227
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $25,804,935 across 8 lines filed
Lines not itemized here account for $34,530 of total revenue; see the IRS return.
VIII-1b Membership dues$84,256
VIII-1d Related organizations$1,354,568
VIII-1e Government grants$167,502
VIII-1f All other contributions, gifts and grants$727,357
VIII-1h Total contributions, gifts and grants$2,333,683
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,033,908$1,033,908
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $22,402,814$22,402,814
VIII-12 Total revenueRelated to mission $23,471,252 · Unrelated business $0 · Excluded from tax $0$25,804,935
Part IX · Statement of functional expenses $5,215,708 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $7,639 · Management $27,719 · Fundraising $2,932$38,290
IX-7 Other salaries and wagesPrograms $255,929 · Management $928,675 · Fundraising $98,218$1,282,822
IX-8 Pension plan contributionsPrograms $4,972 · Management $18,042 · Fundraising $1,908$24,922
IX-9 Other employee benefitsPrograms $11,192 · Management $40,614 · Fundraising $4,295$56,101
IX-10 Payroll taxesPrograms $23,033 · Management $83,578 · Fundraising $8,839$115,450
IX-11b Legal feesManagement $26,328$26,328
IX-11c Accounting feesPrograms $126,249 · Management $14,028$140,277
IX-12 Advertising and promotionPrograms $788,196$788,196
IX-13 Office expensesPrograms $9,455 · Management $6,039 · Fundraising $32,646$48,140
IX-14 Information technologyPrograms $21,308 · Management $19,280 · Fundraising $9,227$49,815
IX-16 OccupancyPrograms $73,377 · Management $14,729$88,106
IX-17 TravelFundraising $20,020$20,020
IX-20 InterestPrograms $35,354 · Management $56,274$91,628
IX-22 Depreciation, depletion and amortizationPrograms $1,504,825 · Management $283,162$1,787,987
IX-23 InsurancePrograms $57,878 · Management $57,879$115,757
IX-24 Other expenses (24a–d)Programs $458,310 · Management $78,296$536,606
IX-24e All other expensesPrograms $4,124 · Management $1,139$5,263
IX-25 Total functional expensesPrograms $3,381,841 · Management $1,655,782 · Fundraising $178,085$5,215,708
Part X · Balance sheet $20,243,522 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $185,635$243,605
X-2 Savings and temporary cash investmentsStart of year $148,606$0
X-3 Pledges and grants receivableStart of year $125,000$75,000
X-4 Accounts receivableStart of year $240$51,235
X-8 Inventories for sale or useStart of year $98,605$92,670
X-9 Prepaid expenses and deferred chargesStart of year $29,664$22,143
X-10c Land, buildings and equipment, netStart of year $21,344,987$19,569,119
X-14 Intangible assetsStart of year $189,852$189,750
X-16 Total assetsStart of year $22,122,589$20,243,522
X-17 Accounts payable and accrued expensesStart of year $376,827$264,439
X-26 Total liabilitiesStart of year $22,882,733$414,439
X-27 Net assets without donor restrictionsStart of year −$760,144$19,829,083
X-32 Total net assets or fund balancesStart of year −$760,144$19,829,083
X-33 Total liabilities and net assetsStart of year $22,122,589$20,243,522
Part XI · Reconciliation of net assets $19,829,083 net assets at year end
XI-1 Total revenue$25,804,935
XI-2 Total expenses$5,215,708
XI-3 Revenue less expenses$20,589,227
XI-4 Net assets at start of year−$760,144
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$19,829,083

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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