The Jazz Gallery

Nonprofit profile at a glance

EIN
133948717
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
New York, NY, USA
Phone
2128615617
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$1,920,585
Expenses
$1,805,617
Assets
$1,485,400
Liabilities
$266,551

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • HANK O'NEAL (PRESIDENT)
  • JOHN MCCORMICK (VICE PRESIDENT)
  • JANET LUHRS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RIO SAKAIRI (ARTISTIC DIRECTOR): $134,000 total reported compensation
  • JANET LUHRS (EXECUTIVE DIRECTOR): $111,420 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization promotes jazz and its influence on the arts, literature, and life. It achieves this through its music program, exhibitions, and through its sponsorship of other events and programs.

What it reported doing in 2025

Exhibit, promote, encourage, sponsor, and provide the knowledge of all music, art, and literary works in all media, including, but not limited to jazz and related arts.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.7%; rating input score 73
  • Program expense ratio: 76.9%; rating input score 77
  • Fundraising efficiency: $10.11 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 13.6%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 16.2% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 21.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 72.7% of revenue deployed · 76.9% of spending went to programs
  • Governance: 16 of 16 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $134K · 18 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.