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EIN13-1624087

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Metropolitan Opera Association Inc.

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

Exempt under
501(c)(3)[1]
IRS ruling date
October 1940[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Jul 2025
$304,122,827[4]

Metropolitan Opera Association Inc. is listed in IRS records in New York, New York, as exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $304,122,827 for the tax period ending July 2025[4].

IRS status

The IRS lists the organization 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[3]. The IRS classifies it under NTEE code A6A0: Arts, Culture and Humanities[7].

Item IRS record
EIN[5] 13-1624087
Location in IRS records[5] New York, New York
Exempt under[1] Section 501(c)(3)
IRS classification[1] Charitable Organization
Ruling date[2] October 1940
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[8] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[7] A6A0: Arts, Culture and Humanities
Filing requirement[9] 990 (all other) or 990EZ return
Fiscal year ends[10] July
Latest e-filed return[11] Form 990, tax period ending July 2025

Finances as reported to the IRS

On its Form 990 for the tax period ending July 2023, the organization reported total revenue of $303,083,984[12]. Contributions, gifts and grants were $185,106,997 and program service revenue was $94,686,832 on that form[13]. Total expenses were $332,251,527 and net assets at year end were $218,963,361 on that form[12]. Reported total revenue was $163,754,215 on its Form 990 for the tax period ending July 2021[14] and $281,587,346 for the tax period ending July 2022[15]. Net assets at year end were lower on the Form 990 for July 2023 than on the Form 990 for July 2021[12][14].

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending July 2025, the IRS lists total revenue of $304,122,827 and total assets of $437,269,202.[4]

July 2021: total revenue $163.8M$163.8MJuly 2021: total expenses $132.0M$132.0MJul 2021July 2022: total revenue $281.6M$281.6MJuly 2022: total expenses $315.1M$315.1MJul 2022July 2023: total revenue $303.1M$303.1MJuly 2023: total expenses $332.3M$332.3MJul 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
July 2021[14]Form 990$163,754,215$131,985,656$240,428,745
July 2022[15]Form 990$281,587,346$315,097,144$232,234,360
July 2023[12]Form 990$303,083,984$332,251,527$218,963,361

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

Balance sheet, tax period ending July 2023

Line Amount
Total assets[16] $506,459,983
Total liabilities[16] $287,496,622
Net assets or fund balances[16] $218,963,361

Employees. Metropolitan Opera Association Inc. reported 5,128 employees on Form W-3 for calendar year ending with or within the tax period ending July 2023 (Form 990, Part V, line 2a).[17]

Compensation over $100,000. On the Form 990 for the tax period ending July 2023, Metropolitan Opera Association Inc. reported 532 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 July 2023, Metropolitan Opera Association Inc. answered yes to: it engaged in lobbying activities; it had an office outside the United States; it reported professional fundraising services.[19]

Questions people ask

What is the EIN of Metropolitan Opera Association Inc.?
The IRS Business Master File lists its employer identification number as 13-1624087[5].
Is Metropolitan Opera Association Inc. 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 IRS master file is October 1940[2].
Are contributions to Metropolitan Opera Association Inc. tax-deductible?
IRS deductibility code 1 reads: Contributions are deductible[8]. It appears in Publication 78 data with status code PC[3].
Where is Metropolitan Opera Association Inc. located?
The IRS Business Master File lists it in New York, New York[5].
What revenue did Metropolitan Opera Association Inc. report?
On its Form 990 for the tax period ending July 2023, it reported total revenue of $303,083,984[12]. The IRS master file lists $304,122,827 for the tax period ending July 2025[4].

Facts and sources

  1. The IRS lists Metropolitan Opera Association Inc. 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 October 1940. IRS EO Business Master File
  3. Metropolitan Opera Association Inc. (EIN 13-1624087) 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 July 2025, the IRS lists total revenue of $304,122,827 and total assets of $437,269,202. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Metropolitan Opera Association Inc. with employer identification number (EIN) 13-1624087, located in New York, New York. IRS EO Business Master File
  6. IRS foundation code 15 for Metropolitan Opera Association Inc.: 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. The IRS master file assigns Metropolitan Opera Association Inc. the National Taxonomy of Exempt Entities (NTEE) code A6A0: Arts, Culture and Humanities. IRS EO Business Master File
  8. IRS deductibility code 1 for Metropolitan Opera Association Inc.: Contributions are deductible. IRS EO Business Master File
  9. IRS filing requirement code 01 for Metropolitan Opera Association Inc.: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Metropolitan Opera Association Inc.'s accounting period (fiscal year) ends in July, 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 Metropolitan Opera Association Inc. for the tax period ending July 2025. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending July 2023, Metropolitan Opera Association Inc. reported total revenue $303,083,984, total expenses $332,251,527, net assets or fund balances at year end $218,963,361. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending July 2023: contributions, gifts and grants $185,106,997 (Part VIII, line 1h); program service revenue $94,686,832 (Part VIII, line 2g); investment income $1,654,335 (Part VIII, line 3); total revenue $303,083,984 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending July 2021, Metropolitan Opera Association Inc. reported total revenue $163,754,215, total expenses $131,985,656, net assets or fund balances at year end $240,428,745. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending July 2022, Metropolitan Opera Association Inc. reported total revenue $281,587,346, total expenses $315,097,144, net assets or fund balances at year end $232,234,360. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending July 2023 (Form 990, Part X): total assets $506,459,983, total liabilities $287,496,622, net assets or fund balances $218,963,361. IRS SOI Form 990 extracts
  17. Metropolitan Opera Association Inc. reported 5,128 employees on Form W-3 for calendar year ending with or within the tax period ending July 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  18. On the Form 990 for the tax period ending July 2023, Metropolitan Opera Association Inc. reported 532 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 July 2023, Metropolitan Opera Association Inc. answered yes to: it engaged in lobbying activities; it had an office outside the United States; 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.