- Exempt under
- 501(c)(3)[1]
- IRS ruling date
- April 1979[2]
- Publication 78 data
- Listed (PC)[3]
- Total revenue, period ending Dec 2025
- $54,351,794[4]
National Aquarium Inc. is located in Baltimore, Maryland, in IRS records[5]. The IRS lists it as exempt under section 501(c)(3)[1] and lists total revenue of $54,351,794 for the tax period ending December 2025[4].
IRS status
The IRS lists National Aquarium Inc. as exempt under section 501(c)(3), classification: Charitable Organization[1]. Its IRS foundation code is 16, described as an organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes 509(a)(2)[6]. It appears in Publication 78 with status code PC, a public charity[3]. The IRS ruling date is April 1979[2].
| Item | IRS record |
|---|---|
| EIN[5] | 52-1121163 |
| Location in IRS records[5] | Baltimore, Maryland |
| Exempt under[1] | Section 501(c)(3) |
| IRS classification[1] | Charitable Organization |
| Ruling date[2] | April 1979 |
| Foundation code[6] | 16: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes 509(a)(2) |
| Deductibility code[7] | 1: Contributions are deductible |
| Publication 78 data[3] | Listed, status PC |
| NTEE code[8] | D500: Animal-Related, Zoo, Zoological Society |
| Filing requirement[9] | 990 (all other) or 990EZ return |
| Fiscal year ends[10] | December |
| Latest e-filed return[11] | Form 990, tax period ending December 2025 |
Finances as reported to the IRS
On its Form 990 for the tax period ending December 2023, the organization reported total revenue of $55,641,673[12]. That included contributions, gifts and grants of $16,175,128 and program service revenue of $34,859,573[13]. Total expenses were $54,083,927 and net assets were $64,431,700 for that period[12]. Total revenue was $60,590,294 on its Form 990 for the tax period ending December 2021[14] and $54,816,849 for the tax period ending December 2022[15].
IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending December 2025, the IRS lists total revenue of $54,351,794 and total assets of $92,109,787.[4]
- Total revenue
- Total expenses
| Tax period ending | Form | Total revenue | Total expenses | Net assets at year end |
|---|---|---|---|---|
| December 2021[14] | Form 990 | $60,590,294 | $47,737,626 | $57,438,961 |
| December 2022[15] | Form 990 | $54,816,849 | $51,432,748 | $63,164,743 |
| December 2023[12] | Form 990 | $55,641,673 | $54,083,927 | $64,431,700 |
Totals as reported on each return. The IRS publishes these extracts one to two years after filing.
Balance sheet, tax period ending December 2023
| Line | Amount |
|---|---|
| Total assets[16] | $108,867,004 |
| Total liabilities[16] | $44,435,304 |
| Net assets or fund balances[16] | $64,431,700 |
Employees. National Aquarium Inc. reported 442 employees on Form W-3 for calendar year ending with or within the tax period ending December 2023 (Form 990, Part V, line 2a).[17]
Compensation over $100,000. On the Form 990 for the tax period ending December 2023, National Aquarium Inc. reported 19 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 December 2023, National Aquarium Inc. answered yes to: it engaged in lobbying activities; it reported professional fundraising services.[19]
Questions people ask
- What is the EIN of National Aquarium Inc.?
- The employer identification number is 52-1121163[5].
- Is National Aquarium Inc. a 501(c)(3) nonprofit?
- The IRS lists it as exempt under section 501(c)(3), classification: Charitable Organization[1].
- Are contributions to National Aquarium Inc. tax-deductible?
- IRS deductibility code 1 reads: Contributions are deductible[7]. It appears in Publication 78 with status code PC[3].
- Where is National Aquarium Inc. located?
- The IRS master file lists it in Baltimore, Maryland[5].
Facts and sources
- The IRS lists National Aquarium Inc. as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable Organization. IRS EO Business Master File
- The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is April 1979. IRS EO Business Master File
- National Aquarium Inc. (EIN 52-1121163) 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
- For the most recent return in the IRS master file, for the tax period ending December 2025, the IRS lists total revenue of $54,351,794 and total assets of $92,109,787. IRS EO Business Master File
- The IRS Exempt Organizations Business Master File lists National Aquarium Inc. with employer identification number (EIN) 52-1121163, located in Baltimore, Maryland. IRS EO Business Master File
- IRS foundation code 16 for National Aquarium Inc.: Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to... IRS EO Business Master File
- IRS deductibility code 1 for National Aquarium Inc.: Contributions are deductible. IRS EO Business Master File
- The IRS master file assigns National Aquarium Inc. the National Taxonomy of Exempt Entities (NTEE) code D500: Animal-Related, Zoo, Zoological Society. IRS EO Business Master File
- IRS filing requirement code 01 for National Aquarium Inc.: 990 (all other) or 990EZ return. IRS EO Business Master File
- National Aquarium Inc.'s accounting period (fiscal year) ends in December, according to the IRS master file. IRS EO Business Master File
- The IRS Form 990 series e-file data released in 2026 includes a Form 990 from National Aquarium Inc. for the tax period ending December 2025. IRS Form 990 e-file data
- On its Form 990 for the tax period ending December 2023, National Aquarium Inc. reported total revenue $55,641,673, total expenses $54,083,927, net assets or fund balances at year end $64,431,700. IRS SOI Form 990 extracts
- Revenue lines on the Form 990 for the tax period ending December 2023: contributions, gifts and grants $16,175,128 (Part VIII, line 1h); program service revenue $34,859,573 (Part VIII, line 2g); investment income $1,060,358 (Part VIII, line 3); total revenue $55,641,673 (Part VIII, line 12). IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending December 2021, National Aquarium Inc. reported total revenue $60,590,294, total expenses $47,737,626, net assets or fund balances at year end $57,438,961. IRS SOI Form 990 extracts
- On its Form 990 for the tax period ending December 2022, National Aquarium Inc. reported total revenue $54,816,849, total expenses $51,432,748, net assets or fund balances at year end $63,164,743. IRS SOI Form 990 extracts
- Balance sheet at the end of the tax period ending December 2023 (Form 990, Part X): total assets $108,867,004, total liabilities $44,435,304, net assets or fund balances $64,431,700. IRS SOI Form 990 extracts
- National Aquarium Inc. reported 442 employees on Form W-3 for calendar year ending with or within the tax period ending December 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
- On the Form 990 for the tax period ending December 2023, National Aquarium Inc. reported 19 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
- In the Form 990 checklist (Part IV) for the tax period ending December 2023, National Aquarium Inc. answered yes to: it engaged in lobbying activities; it reported professional fundraising services. IRS SOI Form 990 extracts