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EIN36-2167725

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Art Institute of Chicago

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
August 1925[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Jun 2025
$464,393,130[4]

Art Institute of Chicago is listed in IRS records in Chicago, Illinois, as exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $464,393,130 for the tax period ending June 2025[4].

IRS status

The IRS lists Art Institute of Chicago as exempt under section 501(c)(3), classification: Charitable Organization[1]. Its foundation code is 15: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)[6]. It appears in IRS Publication 78 data with status code PC, A public charity, deductibility limitation 50% (60% for cash contributions)[3].

Item IRS record
EIN[5] 36-2167725
Location in IRS records[5] Chicago, Illinois
Exempt under[1] Section 501(c)(3)
IRS classification[1] Charitable Organization
Ruling date[2] August 1925
Foundation code[6] 15: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)
Deductibility code[7] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[8] B400: Education, Higher Education Institutions
Filing requirement[9] 990 (all other) or 990EZ return
Fiscal year ends[10] June
Latest e-filed return[11] Form 990, tax period ending June 2025

Finances as reported to the IRS

On its Form 990 for the tax period ending June 2023, Art Institute of Chicago reported total revenue of $359,509,602[12]. That included contributions, gifts and grants of $51,858,370, program service revenue of $217,491,387 and investment income of $21,945,605[13]. It reported total expenses of $339,959,523 and net assets of $1,626,483,340 for that period[12]. Total revenue on its Form 990 was $324,720,371 for the tax period ending June 2021[14] and $414,893,991 for the tax period ending June 2022[15]. The June 2022 figure was higher than the June 2023 figure.

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $464,393,130 and total assets of $2,194,246,798.[4]

June 2021: total revenue $324.7M$324.7MJune 2021: total expenses $290.7M$290.7MJun 2021June 2022: total revenue $414.9M$414.9MJune 2022: total expenses $299.9M$299.9MJun 2022June 2023: total revenue $359.5M$359.5MJune 2023: total expenses $340.0M$340.0MJun 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[12].
Tax period ending Form Total revenue Total expenses Net assets at year end
June 2021[14]Form 990$324,720,371$290,704,939$1,753,231,648
June 2022[15]Form 990$414,893,991$299,911,678$1,553,035,799
June 2023[12]Form 990$359,509,602$339,959,523$1,626,483,340

Totals as reported on each return. The IRS publishes these extracts one to two years after filing.

Balance sheet, tax period ending June 2023

Line Amount
Total assets[16] $1,886,077,791
Total liabilities[16] $259,594,451
Net assets or fund balances[16] $1,626,483,340

Employees. Art Institute of Chicago reported 3,517 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[17]

Compensation over $100,000. On the Form 990 for the tax period ending June 2023, Art Institute of Chicago reported 184 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Art Institute of Chicago answered yes to: it operated a school; it engaged in lobbying activities; it reported professional fundraising services.[19]

Questions people ask

What is the EIN of Art Institute of Chicago?
The IRS master file lists its employer identification number (EIN) as 36-2167725[5].
Is Art Institute of Chicago a 501(c)(3) nonprofit?
The IRS lists it as exempt under section 501(c)(3), classification: Charitable Organization[1]. The ruling date in the master file is August 1925[2].
Are contributions to Art Institute of Chicago tax-deductible?
IRS deductibility code 1 reads: Contributions are deductible[7]. It appears in Publication 78 data with status code PC[3].
Where is Art Institute of Chicago located?
The IRS master file lists it in Chicago, Illinois[5].
What revenue did Art Institute of Chicago report?
The IRS master file lists total revenue of $464,393,130 for the tax period ending June 2025[4]. On its Form 990 for the tax period ending June 2023 it reported total revenue of $359,509,602[12].

Facts and sources

  1. The IRS lists Art Institute of Chicago as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is August 1925. IRS EO Business Master File
  3. Art Institute of Chicago (EIN 36-2167725) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
  4. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $464,393,130 and total assets of $2,194,246,798. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Art Institute of Chicago with employer identification number (EIN) 36-2167725, located in Chicago, Illinois. IRS EO Business Master File
  6. IRS foundation code 15 for Art Institute of Chicago: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi). IRS EO Business Master File
  7. IRS deductibility code 1 for Art Institute of Chicago: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file assigns Art Institute of Chicago the National Taxonomy of Exempt Entities (NTEE) code B400: Education, Higher Education Institutions. IRS EO Business Master File
  9. IRS filing requirement code 01 for Art Institute of Chicago: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Art Institute of Chicago's accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
  11. The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Art Institute of Chicago for the tax period ending June 2025. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending June 2023, Art Institute of Chicago reported total revenue $359,509,602, total expenses $339,959,523, net assets or fund balances at year end $1,626,483,340. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $51,858,370 (Part VIII, line 1h); program service revenue $217,491,387 (Part VIII, line 2g); investment income $21,945,605 (Part VIII, line 3); total revenue $359,509,602 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending June 2021, Art Institute of Chicago reported total revenue $324,720,371, total expenses $290,704,939, net assets or fund balances at year end $1,753,231,648. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending June 2022, Art Institute of Chicago reported total revenue $414,893,991, total expenses $299,911,678, net assets or fund balances at year end $1,553,035,799. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $1,886,077,791, total liabilities $259,594,451, net assets or fund balances $1,626,483,340. IRS SOI Form 990 extracts
  17. Art Institute of Chicago reported 3,517 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  18. On the Form 990 for the tax period ending June 2023, Art Institute of Chicago reported 184 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  19. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Art Institute of Chicago answered yes to: it operated a school; it engaged in lobbying activities; it reported professional fundraising services. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.