2024-08-15T13:32:51+00:00 2023-09-30 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2022-10-01 135562288 Municipal Art Society of New York MUNI 2129353960 488 Madison Avenue 1900 New York NY 10022 Robert Libbey VP of Finance and Administration 2129353960 2024-08-15 true Aaron Shapiro P01333816 2128674000 2024-08-14 2022 2024-08-08 14:25:15Z Robert Libbey 488 Madison Avenue 1900 New York NY 10022 6870087 false X www.mas.org X 1893 NY THE MUNICIPAL ART SOCIETY OF NEW YORK (MAS) LIFTS UP THE VOICES OF THE PEOPLE IN THE DEBATES THAT SHAPE NEW YORK'S BUILT ENVIRONMENT AND LEADS THE WAY TO A MORE LIVABLE CITY FROM SIDEWALK TO SKYLINE. MAS ENVISIONS A FUTURE IN WHICH ALL NEW YORKERS SHARE IN THE RICHNESS OF CITY LIFE - WHERE GROWTH IS BALANCED, CHARACTER ENDURES, AND A RESILIENT FUTURE IS SECURED. IN OVER 130 YEARS OF HISTORY, OUR ADVOCACY EFFORTS HAVE LED TO THE CREATION OF THE NEW YORK CITY PLANNING COMMISSION, PUBLIC DESIGN COMMISSION, LANDMARKS PRESERVATION COMMISSION, AND THE TRIBUTE IN LIGHT; THE PRESERVATION OF GRAND CENTRAL TERMINAL, THE LIGHTS OF TIMES SQUARE, AND THE GARMENT DISTRICT; THE CONSERVATION OF MORE THAN 50 WORKS OF PUBLIC ART; AND THE FOUNDING OF CIVIC ARTS ORGANIZATIONS SUCH AS THE PUBLIC ART FUND, THE NEW YORK LANDMARKS CONSERVANCY, P.S. 1, THE HISTORIC DISTRICTS COUNCIL, THE PARK AVENUE ARMORY CONSERVANCY, AND THE WATERFRONT ALLIANCE. 20 20 29 20 0 0 2135620 2748901 73251 63179 370839 363239 17056 -87381 2596766 3087938 44562 20075 0 2336875 2687991 63630 34175 800890 1510161 1291206 3955228 4033447 -1358462 -945509 9061821 8787441 1552627 1558959 7509194 7228482 See Schedule O false false 1441965 766 63179 MAS WORKS ON THE GROUND IN ALL FIVE BOROUGHS MOBILIZING NEW YORKERS ON ISSUES THAT AFFECT OUR CITY. OUR ANNUAL JANE'S WALK WEEKEND IN 2023 BROUGHT MORE THAN 4,500 NEW YORKERS AND VISITORS TOGETHER FOR AN ANNUAL FESTIVAL CELEBRATING URBAN LIFE. OUR RENOWNED WALKING TOURS PROGRAM, WHICH WAS OFFERED VIRTUALLY AND IN PERSON DURING FISCAL YEAR 2023, SERVED AN AUDIENCE OF OVER 3,000 EXPLORING THE ART, ARCHITECTURE AND CULTURAL HISTORY OF NEW YORK'S FIVE BOROUGHS. WE ALSO CURATED THREE ART EXHIBITIONS AS PART OF THE VIRTUAL DORIS C. AND ALAN J. FREEDMAN GALLERY ON MAS.ORG. THESE INCLUDED IN THE WAKE, A GROUP SHOW FEATURING PHOTOGRAPHY OF THE AFTERMATH OF SUPERSTORM SANDY; SUMMER IN THE BRONX, A SERIES OF PHOTOGRAPHS BY EDWIN TORRES; AND CITY AS STAGE, A COLLECTION OF PHOTOS BY MASSIMO GIACHETTI. ALSO IN FY 2023, MAS PRESENTED 30 VIRTUAL PUBLIC PROGRAMS FROM PANEL DISCUSSIONS TO ARTIST SPOTLIGHTS AND BOOK TALKS. 1188104 19309 See Schedule O 150292 See Schedule O 2780361 true true false true false false false true true true false false true true false true false false false false false false true true false false true false true false false false false false false false false true false false false false false false false false true 37 0 false 29 true false false false false false true true false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false NY X X Robert Libbey 2129353960 488 Madison Avenue Suite 1900 New York NY 10022 Christy MacLear Co-Chair 1.0 X X 0 0 0 Earl Weiner General Counsel 1.0 X X 0 0 0 Jill Lerner Vice-Chair 1.0 X X 0 0 0 Kent Swig Treasurer 1.0 X X 0 0 0 Richard Olcott Co-Chair 1.0 X X 0 0 0 Susan Freedman Secretary 1.0 X X 0 0 0 Amanda Boston Director 1.0 X 0 0 0 Barbara Koz Paley Director 1.0 X 0 0 0 Calvin Tsao Director 1.0 X 0 0 0 Chris McCartin Director 1.0 X 0 0 0 Gabriel Calatrava Director 1.0 X 0 0 0 James LaForce Director 1.0 X 0 0 0 Lisa Smith Cashin Director 1.0 X 0 0 0 Michael Donovan Director 1.0 X 0 0 0 Pamela Mann Director 1.0 X 0 0 0 Susan Grimbilas Director 1.0 X 0 0 0 Susan Hinkson Carling Director 1.0 X 0 0 0 Tina Vaz Director 1.0 X 0 0 0 Wendy Evans Joseph Director 1.0 X 0 0 0 Yeohlee Teng Director 1.0 X 0 0 0 Elizabeth Goldstein President 40.0 0.0 X 216743 0 27833 Robert Libbey Vice President Finance and Administration 40.0 0.0 X 163946 0 39478 Britt Densmore Vice President Development 40.0 0.0 X 144714 0 24041 Meaghan Baron Vice President, Communications 40.0 0.0 X 140000 0 7840 Sean Kelliher Web Master 40.0 0.0 X 113407 0 18084 Spencer Williams Director of Advocacy 40.0 0.0 X 111590 0 11981 Thomas Devaney Senior Director Land Use and Planning 40.0 0.0 X 138230 0 18690 1028630 0 147947 7 false true false 0 84995 894028 101640 1668238 245154 2748901 Tours and courses 561520 60954 60954 Registration 900099 2225 2225 0 0 0 0 63179 197916 197916 0 0 3764429 3599106 165323 0 165323 165323 74700 894028 183043 -108343 -108343 Licensing 900099 20962 20962 0 0 0 0 20962 3087938 63179 0 275858 20075 20075 448004 332005 83428 32571 1868903 1311827 140560 416516 48822 33940 2798 12084 158163 112391 12490 33282 164099 116393 15557 32149 4846 4846 40900 40900 2421 2421 34175 34175 57868 57868 173097 154146 18114 837 65288 65288 173702 125451 17084 31167 101178 71765 9592 19821 388526 275576 36833 76117 12391 10168 2198 25 25011 17887 1728 5396 42058 29831 3988 8239 33956 24085 3219 6652 10472 7428 993 2051 Restoration 44200 44200 Tours and Guides 27905 27905 Catering 87387 87387 0 0 0 0 4033447 2780361 452196 800890 102831 97638 136974 107723 112580 246325 0 0 0 0 34112 20959 1036743 1004065 60813 32678 8400806 7693061 0 0 213705 589057 9061821 8787441 525535 165272 327750 140500 104598 107930 0 0 400000 398017 194744 747240 1552627 1558959 3527 -1156204 7505667 8384686 7509194 7228482 9061821 8787441 -945509 664797 0 X false true X true X 5945094 2093578 2441940 2135620 2748901 15365133 0 0 5945094 2093578 2441940 2135620 2748901 15365133 2187493 13177640 192240 234977 199217 211538 197916 1035888 0 68696 28105 29839 17056 20962 164658 16565679 588944 0.7955 0.7001 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - LICENSING, COLUMN A - 66612.0, COLUMN B - 27775.0, COLUMN C - 11000.0, COLUMN D - 11000.0, COLUMN E - 20962.0, COLUMN F - 137349.0; DESCRIPTION - OTHER, COLUMN A - 2084.0, COLUMN B - 330.0, COLUMN C - 18839.0, COLUMN D - 6056.0, COLUMN E - , COLUMN F - 27309.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 2421 0 2421 0 3573158 0 3575579 0 328779 0 82195 0 0 0 0 0 false 355193 344787 344099 328779 1372858 2059287 11105 6381 1642 2421 21549 88798 86197 86025 82195 343214 514822 11105 6381 0 0 17486 false true X 6474221 100000 852315 291874 7134662 9390968 -1484736 1432011 6474221 9176096 1653261 1438389 9390968 10201434 45305 834763 1905406 9176096 8265015 3875000 677534 2616115 10201434 0.8516 0.1484 false false 38691 34665 4026 825866 809362 16504 172186 160038 12148 32678 Security Deposit 213705 Right-of-use Asset 375352 589057 Deferred Rent Lease liability 747240 747240 3694867 664797 0 664797 3030070 57868 0 57868 3087938 3975579 0 0 3975579 57868 0 57868 4033447 Schedule D, Part IV, Line 2b Explanation of escrow agreement The society holds funds for outside groups to maintain two war memorials in NYC. Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENDED USES FOR THE ENDOWMENT FUNDS ARE AS FOLLOWS: DORIS C. FREEDMAN ENDOWMENT FUND THE INVESTMENT INCOME AND CAPITAL APPRECIATION EARNED FROM THIS FUND ARE TEMPORARILY RESTRICTED FOR THE SUPPORT AND MAINTENANCE OF THE DORIS C. FREEDMAN GALLERY. AMOUNTS RECEIVED IN EXCESS OF SUPPORT AND MAINTENANCE ARE AVAILABLE FOR UNRESTRICTED PURPOSES. NET ASSETS WERE $235,868 AT SEPTEMBER 30, 2023 AND 2022. MUNICIPAL ART SOCIETY ENDOWMENT FUND THE INVESTMENT INCOME AND CAPITAL APPRECIATION EARNED FROM THIS FUND MAY BE USED BY THE SOCIETY FOR ITS UNRESTRICTED PURPOSES. NET ASSETS WERE $1,868,490 AT SEPTEMBER 30, 2023 AND 2022. BRENDAN GILL PRIZE FUND THIS FUND WAS ESTABLISHED TO GENERATE INVESTMENT INCOME AND CAPITAL APPRECIATION THAT ARE TEMPORARILY RESTRICTED TO PROVIDE AN ANNUAL GIFT IN RECOGNITION OF AN INDIVIDUAL'S ARTISTIC ACCOMPLISHMENT IN NEW YORK CITY THAT REFLECTS CREATIVE WORK AND THE SPIRIT OF THE CITY. NET ASSETS WERE $182,829 AT SEPTEMBER 30, 2023 AND 2022. RALPH C. MENAPACE FELLOWSHIP THE INVESTMENT INCOME AND CAPITAL APPRECIATION EARNED FROM THIS FUND ARE TEMPORARILY RESTRICTED TO PAY THE COST OF A FELLOW TO PERFORM VARIOUS LEGAL SERVICES FOR THE SOCIETY. NET ASSETS WERE $597,398 AT SEPTEMBER 30, 2023 AND 2022. TUCKER ASHWORTH FELLOWSHIP INVESTMENT INCOME AND CAPITAL APPRECIATION EARNED FROM THIS FUND ARE TEMPORARILY RESTRICTED FOR A FELLOWSHIP TO A COLLEGE STUDENT OR RECENT GRADUATE TO ASSIST IN A PROJECT USING THE SOCIETY'S RESOURCES. NET ASSETS WERE $35,706 AT SEPTEMBER 30, 2023 AND 2022. WOODRUFF/WORTH MONUMENT FUND THE INVESTMENT INCOME AND CAPITAL APPRECIATION GENERATED BY THIS FUND ARE TEMPORARILY RESTRICTED TO PROVIDE MAINTENANCE FOR THE GENERAL WORTH MONUMENT LOCATED IN MANHATTAN. NET ASSETS WERE $36,000 AT SEPTEMBER 30, 2023 AND 2022. JANET C. ROSS FUND PER DONOR STIPULATION, ON AN ANNUAL BASIS, 4% OF THE AVERAGE BALANCE OF THE JANET C. ROSS FUND FOR THE TWENTY CALENDAR QUARTERS ENDED ON THE JUNE 30 PRIOR TO THE BEGINNING OF EACH FISCAL YEAR IS TO BE USED BY THE SOCIETY FOR UNRESTRICTED PURPOSES. THE SOCIETY IS ALLOWED TO USE THE CORPUS OF THE FUND WHEN INVESTMENT INCOME AND CAPITAL APPRECIATION ARE INSUFFICIENT TO COVER THE SPEND RATE POLICY. NET ASSETS WERE $3,119,284 AT SEPTEMBER 30, 2023 AND 2022. true Buckley Hall Events 33 Katonah Avenue Katonah NY 10536 Gala Planning false 968728 34175 934553 968728 34175 934553 NY Gala 968728 894028 74700 0 2448 47857 113558 19180 0 0 968728 894028 74700 0 2448 47857 113558 19180 183043 -108343 true Regional Plan Association 1 Whitehall Street 16th Floor New York NY 10004 131624154 501c3 6650 CEQR Reform Campaign 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE GRANTS WERE MONITORED THROUGH EXTENSIVE CONVERSATIONS WITH THE GRANTEES, AND EXPENSES WERE DOCUMENTED BY THE GRANTEE AND REVIEWED BY MAS. X X X X false false false false false false false Elizabeth Goldstein President 216743 0 0 0 0 0 11250 0 16583 0 244576 0 0 0 Robert Libbey Vice President Finance and Administration 163946 0 0 0 0 0 9150 0 30328 0 203424 0 0 0 Britt Densmore Vice President Development 144714 0 0 0 0 0 7588 0 16453 0 168755 0 0 0 Thomas Devaney Senior Director Land Use and Planning 138230 0 0 0 0 0 4915 0 13775 0 156920 0 0 0 X 3 245154 Other - High and Low Average false false false Form 990, Part III, Line 1 THE MUNICIPAL ART SOCIETY OF NEW YORK (MAS) LIFTS UP THE VOICES OF THE PEOPLE IN THE DEBATES THAT SHAPE NEW YORK'S BUILT ENVIRONMENT AND LEADS THE WAY TO A MORE LIVABLE CITY FROM SIDEWALK TO SKYLINE. MAS ENVISIONS A FUTURE IN WHICH ALL NEW YORKERS SHARE IN THE RICHNESS OF CITY LIFE - WHERE GROWTH IS BALANCED, CHARACTER ENDURES, AND A RESILIENT FUTURE IS SECURED. IN OVER 130 YEARS OF HISTORY, OUR ADVOCACY EFFORTS HAVE LED TO THE CREATION OF THE NEW YORK CITY PLANNING COMMISSION, PUBLIC DESIGN COMMISSION, LANDMARKS PRESERVATION COMMISSION, AND THE TRIBUTE IN LIGHT; THE PRESERVATION OF GRAND CENTRAL TERMINAL, THE LIGHTS OF TIMES SQUARE, AND THE GARMENT DISTRICT; THE CONSERVATION OF MORE THAN 50 WORKS OF PUBLIC ART; AND THE FOUNDING OF CIVIC ARTS ORGANIZATIONS SUCH AS THE PUBLIC ART FUND, THE NEW YORK LANDMARKS CONSERVANCY, P.S. 1, THE HISTORIC DISTRICTS COUNCIL, THE PARK AVENUE ARMORY CONSERVANCY, AND THE WATERFRONT ALLIANCE. Form 990, Part III, Line 4c MAS ADVOCATES FOR EQUITY AND INCLUSION IN HISTORIC PRESERVATION PRACTICES AND POLICIES. IN FY 2023, MAS LAUNCHED THE ENDURING CULTURE INITIATIVE, WITH THE GOAL OF DEVELOPING AN EXPANDED AND MULTIVOCAL PRESERVATION VISION FOR NEW YORK CITY. THIS MULTI-YEAR PROJECT COMBINES DEEP RESEARCH WITH EDUCATIONAL PROGRAMS AND COMMUNITY PARTNERSHIPS TO IDENTIFY STRUCTURAL CHANGES IN PRESERVATION POLICY THAT WILL HELP COMMUNITIES PRESERVE SITES AND PRACTICES OF CULTURAL SIGNIFIGANCE THAT MAY NOT MEET TRADITIONAL STANDARDS FOR DESIGNATION WHILE ALSO EXAMINING HOW PRESERVATION CAN HELP SUPPORT CITY PLANNING GOALS SUCH AS HOUSING AND CLIMATE CHANGE ADAPTION. MAS PUBLISHED "A STITCH IN TIME SAVES NINE" A STUDY OF NINE HISTORIC SITES IN DANGER OF DEMOLITION, ALONG WITH RECOMMENDATIONS FOR PROVIDING FURTHER PROTECTION. THIS INFORMED THE LANDMARK PRESERVATION COMMISSION'S (LPC) VULNERABLE BUILDINGS ACTION PLAN, WHICH AIMS TO ADDRESS COMMUNICATION ISSUES BETWEEN CITY AGENCIES THAT HAVE LED TO DEMOLITION OF HISTORIC SITES. MAS CONTINUES TO MEET WITH LPC AND PRESERVATION ORGANIZATIONS TO EVALUATE THE PLAN AND RECOMMEND FURTHER SOLUTIONS. MAS TESTIFIED OR MADE RECOMMENDATIONS ON A NUMBER OF IMPORTANT HISTORIC PRESERVATION ISSUES, INCLUDING ADVOCATING FOR THE LANDMARKING AND PROTECTION OF THE 19TH CENTURY FORMER COLORED SCHOOL 4 IN THE CHELSEA NEIGHBORHOOD OF MANHATTAN, THE ONLY SCHOOL OF ITS KIND REMAINING IN THE BOROUGH. MAS'S ADOPT-A-MONUMENT AND ADOPT-A-MURAL PROGRAM CONTINUED ITS WORK CONSERVING ART IN ALL FIVE BOROUGHS INCLUDING THE HEINE FOUNTAIN IN THE BRONX AND THE JOAN OF ARC STATUE IN RIVERSIDE PARK. Form 990, Part III, Line 4b MAS PROMOTES DIVERSE NEIGHBORHOODS, EFFICIENT AND RELIABLE INFRASTUCTURE, AFFORDABLE HOUSING, AND INVITING OPEN SPACE THROUGH COMPREHENSIVE, COMMUNITY-BASED URBAN PLANNING. IN FY 2023, MAS PUBLISHED SITE X SITE, A RESEARCH REPORT AND INTERACTIVE AND EDUCATIONAL WEBSITE THAT COMPARES THE EXPECTED OUTCOMES FOR CITY REZONINGS WITH ACTUAL OUTCOMES. THIS RESEARCH ILLUSTRATES THE NEED FOR REFORM OF HOW THE CITY ESTIMATES DEVELOP TO ENSURE THAT COMMUNITIES RECIEVE THE RESOURCES AND AMENITIES THEY NEED TO SUPPORT DEVELOPMENT. IN RESPONSE TO MAS ADVOCACY, THE ADAMS ADMINISTRATION APPOINTED THE FIRST EVER CHIEF PUBLIC REALM OFFICER, A POSITION WITHIN NEW YORK CITY GOVERNMENT DEDICATED TO IMPROVING INTERGOVERNMENTAL COORDINATION AND OVERSIGHT OF PUBLIC SPACES. AS PART OF THE RACIAL IMPACT STUDY COALITION (RISC), MAS HELPED ADVOCATE FOR THE CREATION OF THE CITY'S EQUITABLE DEVELOPMENT DATA EXPLORER, WHICH EVALUATES DISPLACEMENT RISK DISAGGREGATING DATA BY RACE. RISC MEMBERS CREATED AN EDUCATIONAL HANDOUT AND SERIES OF WORKSHOPS TO INFORM COMMUNITIES OF HOW TO USE THE TOOL. AS PART OF OUR LIVABLE NEIGHBORHOODS PROGRAM, WE PROVIDED TARGETED WORKSHOPS TO FOUR COMMUNITY ORGANIZATIONS FOCUSING ON ZONING AND LAND USE PROJECTS WITHIN THEIR NEIGHBORHOOD. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PRESENTED TO THE MANAGEMENT PERSONNEL UPON COMPLETION AND REVIEW, AND THEN SUBMITTED TO THE AUDIT COMMITTEE OR EXECUTIVE COMMITTEE FOR REVIEW. THE FORM 990 IS THEN SENT ELECTRONICALLY TO MEMBERS OF THE ORGANIZATIONS GOVERNING BODY FOR COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO MANAGEMENT PERSONNEL FOR CHANGES. EACH ISSUE IS DOCUMENTED AND ADDRESSED PRIOR TO FILING THE RETURN. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT IS APPLICABLE TO ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES. EACH COVERED PERSON IS REQUIRED TO RECEIVE A COPY OF THE POLICY AND TO DISCLOSE ANY CONFLICT OF INTEREST TO THE CHAIRPERSON OF THE AUDIT COMMITTEE OR TO THE CHAIRPERSON OF THE BOARD. AFTER ANY DISCUSSION OF THE CONFLICTING INTEREST BETWEEN THE INTERESTED PERSON AND THE BOARD OR A COMMITTEE OF THE BOARD AND THE GENERAL COUNSEL OF THE ORGANIZATION, THE GENERAL COUNSEL SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE GENERAL COUNSEL IS THE INDIVIDUAL WITH THE POTENTIAL CONFLICT OF INTEREST, THE PRESIDENT AND THE EXECUTIVE DIRECTOR SHALL CONSULT WITH EACH OTHER AND DECIDE IF A CONFLICT EXISTS. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST AND IS PROHIBITED FROM MAKING ANY ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON THE MATTER GIVING RISE TO THE CONFLICT. EACH DIRECTOR AND OFFICER IS REQUIRED TO SIGN AN ANNUAL STATEMENT ACKNOWLEDGING THE OBLIGATION TO DISCLOSE ANY CONFLICT OF INTEREST. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION COMMITTEE OF INDEPENDENT TRUSTEES, WHICH PERIODICALLY REVIEWS THE REASONABLENESS OF THE COMPENSATION OF THE PRESIDENT AND OTHER EXECUTIVE OFFICERS. THE COMMITTEE'S REVIEW PROCESS INCLUDES A COMPARISON WITH AVAILABLE COMPARABILITY DATA. THE COMMITTEE'S DELIBERATIONS AND DECISIONS ARE SUBSTANTIATED IN CONTEMPORANEOUS MINUTES. THIS PROCESS WAS LAST DONE ON October 25, 2019. There has been no significant change in compensation since 2019. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE EXECUTIVE COMPENSATION COMMITTEE REVIEWED THE REASONABLENESS OF EXECUTIVE OFFICERS' COMPENSATION ON October 25, 2019. There have been no significant changes in compensation since 2019. Form 990, Part VI, Line 19 Required documents available to the public THE SOCIETY MAKES THEIR FORM 990 AVAILABLE WITH GUIDESTAR.ORG AND ON ITS WEBSITE. AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON ITS WEBSITE AND UPON REQUEST.