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Nonprofit · EIN 82-0774057

NATIONAL COMEDY CENTER OPERATOR INC

Tax-exempt · JAMESTOWN, NY 14701

Financials

$3.5M$5.2M2023$25.8M$5.2M2024
Revenue Expenses · by fiscal year end
Financials of NATIONAL COMEDY CENTER OPERATOR INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$25,804,935$5,215,708$20,589,227$20,243,522$414,439$19,829,083
December 31, 2023990$3,479,455$5,199,201-$1,719,746$22,122,589$22,882,733-$760,144
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$2,333,683
of which government grants
$167,502
Membership dues
$84,256
Program service revenue
$1,033,908
Investment income
$0
Net income from sales of inventory
$34,530
Other revenue
$22,437,344

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$38,290
Other salaries and wages
$1,282,822
Salaries, compensation and benefits (total)
$1,517,585
Professional fundraising fees
$0
Legal fees
$26,328
Accounting fees
$140,277
Occupancy
$88,106
Travel
$20,020
Depreciation
$1,787,987
Program services (functional)
$3,381,841
Management and general (functional)
$1,655,782
Fundraising (functional)
$178,085

Balance sheet and other

Total assets, start of year
$22,122,589
Total assets, end of year
$20,243,522
Total liabilities, end of year
$414,439
Net assets, end of year
$19,829,083
Land, buildings and equipment
$19,569,119
Net assets without donor restrictions
$19,829,083
Gross receipts
$25,946,730
Employees
63
Volunteers
300
Year formed
2017
State of legal domicile
NY

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
JOURNEY GUNDERSONEXECUTIVE DIRECTOR
Officer
32$153,156$38,289$23,622
GEORGE PANEBIANCOMEMBER
Trustee or director
5$0$0$0
LOUIS DEPPASMEMBER
Trustee or director
5$0$0$0
MICHAEL LATONEMEMBER
Trustee or director, Officer
5$0$0$0
CINDY ARONSONMEMBER
Trustee or director, Officer
5$0$0$0
JEROME LEE YAWMEMBER
Trustee or director
5$0$0$0
HOLLY SULLIVANMEMBER
Trustee or director, Officer
5$0$0$0
JON ALBROMEMBER
Trustee or director
5$0$0$0
TOM BENSONMEMBER
Trustee or director, Officer
5$0$0$0
SARAH DEMINKMEMBER
Trustee or director
5$0$0$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
JOURNEY GUNDERSONEXECUTIVE DIRECTOR
Officer
32$37,987$151,948$23,622
GEORGE PANEBIANCOMEMBER
Trustee or director
5$0$0$0
LOUIS DEPPASMEMBER
Trustee or director
5$0$0$0
MIKE LATONETREASURER
Trustee or director, Officer
5$0$0$0
CINDY ARONSONSECRETARY
Trustee or director, Officer
5$0$0$0
JEROME LEE YAWMEMBER
Trustee or director
5$0$0$0
HOLLY SULLIVANVICE PRESIDENT
Trustee or director, Officer
5$0$0$0
JON ALBROMEMBER
Trustee or director
5$0$0$0
TOM BENSONPRESIDENT
Trustee or director, Officer
5$0$0$0
SARAH DEMINKMEMBER
Trustee or director
5$0$0$0

Address and contacts

Address (IRS master file)
PO BOX 69 2 W 2ND STREET, JAMESTOWN, NY 14701-0000
Principal officer (990 for 2024)
TOM BENSON, PO BOX 69 2 W 2ND STREET, JAMESTOWN, NY 14701
Signed the 990
TOM BENSON, PRESIDENT
Phone
(716) 484-0800
Return prepared by
NOVOGRADAC & COMPANY LLP

Mission

THE MISSION OF THE NATIONAL COMEDY CENTER IS TO PROVIDE EDUCATION ON THE COMEDIC ARTS IN THE FORM OF COMMENTARY AND CONTEXTUALIZATION OF ITS BODIES OF WORK, TELLING THE VITAL STORY OF COMEDY IN AMERICA ACROSS ALL ERAS AND GENRES OF THE ART FORM. AS A NON-PROFIT CULTURAL INSTITUTION, THE MUSEUM CELEBRATES COMEDY'S GREAT MINDS AND UNIQUE VOICES, WHILE PROVIDING AN EXAMINATION OF THE TIME-HONED CREATIVE PROCESSES THAT HAVE ELEVATED COMEDY TO AN ART.

990 for the year ended December 31, 2024

Program accomplishments

  • MAINTAIN AND PRESERVE THE NATIONAL COMEDY CENTER AS THE UNITED STATE' CONGRESSIONALLY DESIGNATED CULTURAL INSTITUTIION DEDICATED TO PRESENT THE STORY OF COMEDY AND PRESERVING IT HERITAGE FOR FUTURE GENERATIONS.
    Expenses $3,381,841 · revenue $23,433,486
  • THE COMEDY SHOP. EVERY PURCHASE SUPPORTS THE NON-PROFIT NATIONAL COMEDY CETNER AND ITS MISSION OF PRESENTING THE VITAL STORY OF COMEDY IN AMERICA.
  • COMEDIC ARTS PROGRAMMING. THE MUSEUM CELEBRATES COMEDY'S GREAT MINDS AND UNIQUE VOICES, WHILE PROVIDING AN EXAMINIATION OF THE TIME-HONES CREATIVE PROCESSES THAT HAVE ELEVATED COMEDY TO THE ART FORM.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
82-0774057
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2019
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$20,243,522
Income (IRS master file)
$25,946,730

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$25,804,935$5,215,708$20,243,522XML
990December 2023$3,479,455$5,199,201$22,122,589XML
990December 2022$5,147,483$5,722,997$23,972,241IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-0774057).

Questions about NATIONAL COMEDY CENTER OPERATOR INC

What is the EIN of NATIONAL COMEDY CENTER OPERATOR INC?
The employer identification number (EIN) of NATIONAL COMEDY CENTER OPERATOR INC is 82-0774057.
Is NATIONAL COMEDY CENTER OPERATOR INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
Are donations to NATIONAL COMEDY CENTER OPERATOR INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does NATIONAL COMEDY CENTER OPERATOR INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of NATIONAL COMEDY CENTER OPERATOR INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did NATIONAL COMEDY CENTER OPERATOR INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of NATIONAL COMEDY CENTER OPERATOR INC?
The 990 for the year ended December 31, 2024 names TOM BENSON.
Who are the officers and directors of NATIONAL COMEDY CENTER OPERATOR INC?
The 990 for the year ended December 31, 2024 lists 10 people; 1 received compensation from the organization, the highest $153,156 (JOURNEY GUNDERSON, EXECUTIVE DIRECTOR).
How much revenue does NATIONAL COMEDY CENTER OPERATOR INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $25,804,935, expenses of $5,215,708 and total assets of $20,243,522 at year end.

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