Adolph and Esther Gottlieb Foundation

Nonprofit profile at a glance

EIN
132853957
IRS 990-PF coverage
2012–2024
Forms available
Form 990-PF 2024
Location
New York, NY, USA
Phone
2122260581
Rating
88
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$3,328,434
Expenses
$2,079,547

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Adolph and Esther Gottlieb Foundation is a nonprofit. Location: New York, NY. EIN 132853957. Tax year 2024 Form 990-PF reports $3.3M revenue and $2.1M expenses.

What it reported funding in 2024

The foundation reported 4 grants totaling $1,067,300. The stated grant purposes included towards helping people in need, both by serving nutritious meals and by providing shelter to young mothers and their infants., emergency support grant program: in accordance with the approval of this grant-making program by the internal revenue service in 1984, the foundation keeps certain basic case records of all emergency grants made under the program in order that the purpose of any and all such grants can be substantiated upon request by the internal revenue service. due to the confidential nature of the emergency assistance, the names and addresses of the recipients have not been provided as part of this return since the return is publicly available. such information will be made available to the internal revenue service upon request. no grant recipients are related to disqualified persons of the foundation. the total of the grants awarded under this program was $555,300. please see statement 12 for the amount of each separate award granted., and the foundation's grant-making procedures for grants to artists who lack financial resources for full utilization of their artistic talent was approved by the internal revenue service by a letter dated september 21, 1976. all the artists receiving grants during the taxable year were unrelated to the foundation.each of the following named individual artists received a grant of$25,000 under this program. total of all grants was $500,000. josh blackwellcaroline gundersdorfannie hayesfrederick hayesbryan grant idahadi s. tabatabaimichelle weinbergjason karoiakelise w. adibiedgar canobuddy buntingl.c. fultonsharon hallsanjay kumar singhmichelle charleskaoru hiranojohannes ravejayanta roylauris milbretsuros weinberger, plus 1 other reported purpose.

Operating model

Revenue model
Investment-supported. 95% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Hybrid. The foundation combined direct charitable work with grants to other organizations or people.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

STRONG - A large share of available resources goes to charitable grants and the filing identifies who received its grants. A relatively small share of spending goes to grants and the filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 51
  • Transparency: 100
  • Compliance: 98
  • Endowment Health: 86

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 76th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 51.3%; rating input score 51; 14th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Fail
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 32.41; rating input score 86; 86th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 86th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 10 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Cost Efficiency: Grant expense ratio scored 51/100.
  • Review — Compliance: Part VII-B activity disclosures: Compensation paid to a disqualified person not reported.