CharityBrief

EIN94-1156300

All organizations › California › San Francisco Museum of Modern Art

San Francisco Museum of Modern Art

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

Exempt under
501(c)(3)[1]
IRS ruling date
April 1937[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Jun 2025
$102,079,416[4]

San Francisco Museum of Modern Art is a San Francisco, California organization that the IRS lists as exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $102,079,416 for the tax period ending June 2025[4].

IRS status

The IRS lists the organization as exempt under section 501(c)(3), classification: Educational 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 A510: Arts, Culture and Humanities, Art Museums[7].

Item IRS record
EIN[5] 94-1156300
Location in IRS records[5] San Francisco, California
Exempt under[1] Section 501(c)(3)
IRS classification[1] Educational Organization
Ruling date[2] April 1937
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] A510: Arts, Culture and Humanities, Art Museums
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, the organization reported total revenue of $61,181,812[12]. That included contributions, gifts and grants of $32,864,839, program service revenue of $10,186,394 and investment income of $9,973,855[13]. Total expenses on that return were $91,371,218 and net assets at year end were $762,417,147[12]. Total revenue on its Form 990 was $93,929,876 for the tax period ending June 2021[14], $89,774,720 for June 2022[15] and $61,181,812 for June 2023[12]. Net assets were $833,482,429 for June 2021[14], $765,096,739 for June 2022[15] and $762,417,147 for June 2023[12].

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 $102,079,416 and total assets of $841,981,163.[4]

June 2021: total revenue $93.9M$93.9MJune 2021: total expenses $75.0M$75.0MJun 2021June 2022: total revenue $89.8M$89.8MJune 2022: total expenses $85.2M$85.2MJun 2022June 2023: total revenue $61.2M$61.2MJune 2023: total expenses $91.4M$91.4MJun 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$93,929,876$75,017,000$833,482,429
June 2022[15]Form 990$89,774,720$85,247,028$765,096,739
June 2023[12]Form 990$61,181,812$91,371,218$762,417,147

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] $805,507,382
Total liabilities[16] $43,090,235
Net assets or fund balances[16] $762,417,147

Employees. San Francisco Museum of Modern Art reported 468 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, San Francisco Museum of Modern Art reported 64 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, San Francisco Museum of Modern Art answered yes to: it reported professional fundraising services.[19]

Questions people ask

What is the EIN of San Francisco Museum of Modern Art?
The IRS master file lists its employer identification number as 94-1156300[5].
Is San Francisco Museum of Modern Art a 501(c)(3)?
Yes, the IRS lists it as exempt under section 501(c)(3), classification: Educational Organization[1]. Publication 78 lists it with status code PC[3].
Are contributions to San Francisco Museum of Modern Art tax-deductible?
The IRS deductibility code is 1: Contributions are deductible[8]. Publication 78 lists it with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions))[3].
Where is San Francisco Museum of Modern Art located?
The IRS master file lists it in San Francisco, California[5].
What revenue did San Francisco Museum of Modern Art report?
The IRS master file lists total revenue of $102,079,416 for the tax period ending June 2025[4]. On its Form 990 for the tax period ending June 2023 it reported total revenue of $61,181,812[12].

Facts and sources

  1. The IRS lists San Francisco Museum of Modern Art as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Educational 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 April 1937. IRS EO Business Master File
  3. San Francisco Museum of Modern Art (EIN 94-1156300) 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 $102,079,416 and total assets of $841,981,163. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists San Francisco Museum of Modern Art with employer identification number (EIN) 94-1156300, located in San Francisco, California. IRS EO Business Master File
  6. IRS foundation code 15 for San Francisco Museum of Modern Art: 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 San Francisco Museum of Modern Art the National Taxonomy of Exempt Entities (NTEE) code A510: Arts, Culture and Humanities, Art Museums. IRS EO Business Master File
  8. IRS deductibility code 1 for San Francisco Museum of Modern Art: Contributions are deductible. IRS EO Business Master File
  9. IRS filing requirement code 01 for San Francisco Museum of Modern Art: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. San Francisco Museum of Modern Art'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 San Francisco Museum of Modern Art 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, San Francisco Museum of Modern Art reported total revenue $61,181,812, total expenses $91,371,218, net assets or fund balances at year end $762,417,147. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $32,864,839 (Part VIII, line 1h); program service revenue $10,186,394 (Part VIII, line 2g); investment income $9,973,855 (Part VIII, line 3); total revenue $61,181,812 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending June 2021, San Francisco Museum of Modern Art reported total revenue $93,929,876, total expenses $75,017,000, net assets or fund balances at year end $833,482,429. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending June 2022, San Francisco Museum of Modern Art reported total revenue $89,774,720, total expenses $85,247,028, net assets or fund balances at year end $765,096,739. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $805,507,382, total liabilities $43,090,235, net assets or fund balances $762,417,147. IRS SOI Form 990 extracts
  17. San Francisco Museum of Modern Art reported 468 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, San Francisco Museum of Modern Art reported 64 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, San Francisco Museum of Modern Art answered yes to: 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.