Leo Baeck Institute Inc

What it reported doing in 2024

Library - the library of the institute is internationally recognized as the most comprehensive repository for books documenting the history and culture of german-speaking jewry. Over 80,000 volumes and 900 periodical titles provide important primary and secondary material. Rich in rarities ranging from early 16th century writings, to moses mendelssohn and heinrich heine, and first editions and dedication copies of works by more recent prominent writers, many of its volumes were salvaged from famous jewish libraries that were confiscated and dispersed by the nazis. Most of the collection deals with central european jewry during the nineteenth and early twentieth centuries. (continued on schedule o).it also includes material dating back as far as the 16th century and is as current as the jewish population in germany today. The focus of the collection is on the diverse culture of german-speaking jewry, especially in the arts, sciences, literature, philosophy, and religion.

Financial Efficiency

• Mission deployment rate: 65.8%; rating input score 66
• Program expense ratio: 73.4%; rating input score 73
• Fundraising efficiency: $332.72 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: 1 of 6 controls in place; rating input score 17
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Missing
  • Board or committee approval: Pass
• Foreign activity oversight: 1 of 8 controls in place; rating input score 12
  • Claims monitoring procedures: Pass
  • Requires narrative reports: Fail
  • Conducts field audits: Fail
  • May suspend future funding: Fail
  • Requires financial reports: Fail
  • Conducts site visits: Fail
  • Requires grant agreements: Fail
  • May require repayment: Fail
• Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
• Governance controls: 8 of 8 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • 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: 49.2%; rating input score 92; 92nd percentile among comparable filings
• Total-asset coverage ratio: 4.55; rating input score 82; 82nd percentile among comparable filings
• Liabilities to assets ratio: 0.01; rating input score 86; 86th percentile among comparable filings
• Officer compensation ratio: 19.5%; rating input score 13; 13th percentile among comparable filings

Growth

• Program expense growth: 3% per year; rating input score 100; 27th percentile among comparable filings
• Revenue growth: 9.2% per year; rating input score 100; 65th percentile among comparable filings
• Asset growth: 12.9% per year; rating input score 100; 68th percentile among comparable filings